how to decipher your new property tax notice

Second salvo! Have you chosen to pay your property tax monthly? So it is this Friday, September 22 that the 2023 tax notice will be posted online in your personal space on impots.gouv.fr. How can you see if your municipality has increased, decreased or maintained its rate stable? Manual.

This is no longer a scoop: the land tax is increasing in 2023. With the exception of 82 municipalities, this local tax will actually increase this year. However, nearly 500 municipalities have lowered their rates. Yes but it’s not enough. Because the basis of calculation, the cadastral rental values ​​(VLC), the value supposed to represent the value of your accommodation if it were rented out, has increased by 7.1%!

Thus, when your municipality maintains its rate unchanged (this is the case for 85% of municipalities in 2023), your property tax theoretically increases by 7.1%. When the rate falls slightly, the increase is lessened. And as the municipal rate is not the only one that applies to this very complex mechanism of property tax, your town hall must lower its rate by more than 10% – approximately – so that your bill does not increase.

A land tax notice, page 2

Base, next to your address, just under point 1: this is a (fairly theoretical) value supposed to represent the value of your apartment or house if it were rented. More precisely, we speak of cadastral rental values ​​(VLC).

They are revalued every year. If you compare with your 2022 review, you will see an increase of 7.1%. This is a national increase: the municipality can do nothing about it. This increase of 7.1% is significant: it was 3.4% last year and this already constituted a strong increase, again due to inflation.

Land tax: the truth from the false on the maddening 2023 increase

Point 1 in the photo: opposite 2022 rate And 2023 rateyou can check if the municipal rate has changed.

Point 2: aim for the 2022 contribution and the 2023 contribution the common column… and the variation just below. The variation is very slightly greater than 7%? The increase in your local tax is due to the national increase. Is your variation much higher? It is a municipal decision.

Point 3: all these elements add up to intercommunal rateof the special taxes or the household waste tax. You find the total in point 3, and you must also add the local direct tax management costs to arrive at your 2023 tax.

Local taxes: list, dates, notice and payment

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