Housing tax rates frozen at 2019 levels from 2020 to 2022
As part of the abolition of housing tax on main residences, the 2020 Finance Act freezes housing tax rates and allowances at their 2019 level for the 2020, 2021 and 2022 tax years. Ongoing rate smoothing and harmonisation are suspended.
Measure originators
No official estimate found for this measure.
Measure impact
Affects households still liable for housing tax on their main residence and municipalities and inter-municipal bodies, which can no longer change this rate from 2020 to 2022. Housing tax on main residences was then abolished in 2023.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP
Joint committee
Désaccord éventuel
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)