For property owners, autumn marks the time to pay local taxes, primarily the property tax (TF). With summer holidays just wrapping up, households will be able to access their property tax notices online starting Wednesday, August 28.
“An email will be sent to you to inform you that it is available in the ‘Documents’ tab of your personal space,” states the General Directorate of Public Finances (DGFiP) on its website.
To log in, taxpayers must visit the impots.gouv.fr website using their tax ID and password. For those who continue to receive their property tax notice in paper form, the document will be mailed by La Poste between Wednesday, August 28, and Friday, September 20. For taxpayers enrolled in a monthly payment plan, the mailings from Bercy will occur between Monday, September 23, and Wednesday, October 9.
Payment Deadline
As usual, the tax authorities have set a deadline for property tax payment. This fall, property owners have until Sunday, October 20, to pay their local tax. This applies to households making online payments via computer, smartphone, or tablet on impots.gouv.fr. Note that online payment is mandatory when the tax amount exceeds 300 euros.
For property owners whose payment is less than 300 euros, alternative payment methods include TIPSEPA, check, transfer, or cash. However, it is important to note that the payment deadline for these methods is moved up to Tuesday, October 15.
Furthermore, taxpayers who have opted for direct debit on the due date will automatically have the amount debited from their bank account “10 days after the payment deadline mentioned on the tax notice,” emphasizes the DGFiP.
Modest Increases in Property Tax
After a challenging 2023, where cadastral rental values—the basis for calculating local tax—were notably adjusted upward by 7.1% nationwide (due to inflation), this year seems more favorable to households. Rental values have seen a moderate national increase of 3.9%. Municipal councils, which determine the rates for each municipality, have exercised caution in raising these rates.
In cities with populations exceeding 100,000, “81% of areas (34 out of 42) have kept their rates unchanged for 2024” compared to the previous year, notes the FSL firm, which specializes in local finances, in a study published in May. For smaller cities—those with populations between 40,000 and 100,000—the property tax rates only rose by 0.6% in 2024. “This increase is less than in 2023 (+1.3%) and is similar to the changes recorded in 2022 (+0.9%), 2021 (+0.8%), and 2020 (+0.4%),” points out FSL.
Of course, this does not eliminate the occurrence of occasional significant increases in both large and small towns. For instance, in Saint-Priest in the Rhône (with a population of 48,300), property tax has surged by 16% in 2024. In Meaux, Seine-et-Marne, the increase is 9.6%, the political stronghold of Jean-François Copé. A small consolation for taxpayers, low inflation in France this year—2.3% in July compared to the previous year, based on the latest provisional estimates from INSEE—should lead to a modest adjustment of cadastral rental values on January 1, 2025.
Understanding Property Tax in Autumn: Key Dates and Changes for 2024
For property owners, autumn marks the time to focus on local taxes, especially property tax (TF). As summer holidays draw to a close, households can expect to view their property tax notices online starting Wednesday, August 28.
“An email will be sent to inform you that it is available in the ‘Documents’ tab of your personal space,” indicates the General Directorate of Public Finances (DGFiP) on its website.
Accessing Your Property Tax Notice
To log in and view your tax notice, property owners should visit the impots.gouv.fr website and enter their tax ID and password. For those who prefer receiving property tax notices in paper format, these documents will be mailed by La Poste between Wednesday, August 28, and Friday, September 20. If you have a monthly payment contract, your notices will be sent between Monday, September 23, and Wednesday, October 9.
Payment Deadline for Property Taxes
The tax authority has set a payment deadline for property tax this fall. Owners must pay their local tax by Sunday, October 20, if they opt for online payment via computer, smartphone, or tablet at impots.gouv.fr. Online payments are mandatory when the tax amount exceeds 300 euros.
For those with less than 300 euros owed, payments can be made via TIPSEPA, check, transfer, or cash. However, these payments must be made by Tuesday, October 15.
Taxpayers who have opted for direct debit will have the amount deducted from their bank account “10 days after the payment deadline mentioned on the tax notice,” as noted by the DGFiP.
Moderate Increases in Property Tax
After a challenging year in 2023, where cadastral rental values (used to calculate local taxes) rose by 7.1% nationwide due to inflation, 2024 appears more favorable. Rental values are now expected to see a more modest national revaluation of 3.9%. Additionally, municipal councils have favored moderation in taxing strategies.
Key Highlights of 2024 Property Tax Increases:
- 81% of municipalities with populations over 100,000 maintained their tax rates from the previous year.
- For cities with populations between 40,000 and 100,000, the property tax rate increased by only 0.6% in 2024.
- This growth is less than in 2023 (+1.3%) and closer to trends from previous years (2022: +0.9%, 2021: +0.8%, 2020: +0.4%).
Noteworthy Property Tax Changes in Specific Cities
Despite the general moderation, some cities are experiencing notable increases in property tax. For instance:
| City | Population | Tax Increase (%) |
|---|---|---|
| Saint-Priest (Rhône) | 48,300 | 16% |
| Meaux (Seine-et-Marne) | Not specified | 9.6% |
Such increases can be a tough pill to swallow for property owners in those areas. Nevertheless, it is worth noting that low inflation in France—reported at 2.3% in July—may help moderate future increases in cadastral rental values by January 1, 2025.
Practical Tips for Property Owners
1. Stay Informed
Regularly check your online tax portal for updates regarding your property tax and any changes in regulations.
2. Budget for Payments
Plan your budgets accordingly to ensure you meet the tax deadlines without financial strain.
3. Explore Relief Programs
Investigate if your municipality offers any property tax relief programs that you may be eligible for.
4. Utilize Online Payment Options
For efficiency and convenience, consider using the online payment options available through impots.gouv.fr.
Conclusion
As the season changes, so too does the landscape of property taxes across localities. By staying informed and prepared, property owners can navigate the challenges of property tax season with confidence.
