Tax increaseIn effectProperty taxLocal
Property tax - Local rate increases
Many municipalities have raised property tax rates to offset the loss of the residence tax. In 2023, one municipality in three voted to increase the municipal rate of the TFPB (property tax on built properties); several large cities applied double-digit increases
Measure originators
InitiatorGVT
Bruno Le Maire
Gouvernement
Impact on public finances
Brings in 1.35 bn €/yr2023 estimate · Local authorities
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Effective date
1 January 2023
Measure impact
Significant increases in large cities: Paris +51.9% (rate rising from 13.5% to 20.5%), Marseille +16%, Lyon +9%, Tours +25%. The trend continues in 2024.
Official references
Law number: Code général des impôts (Articles 1380 à 1391 E)
Sources
1 January 2023
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
3 / 3 steps
Completed
1 January 2023Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Entrée en vigueur des hausses de taux communaux et de la revalorisation cadastrale (+7,1%) - Hausse totale pour Paris : +59% (taux +52% + revalorisation +7,1%)
Completed
30 December 2022President of the Republic signature
Promulgation
Publication au Journal officiel
Loi n° 2022-1726 de finances pour 2023 promulguée - Revalorisation de +7,1% des valeurs locatives cadastrales suivant l'inflation
Completed
15 November 2022Vote in deliberative council
Local decision
Actors
Conseils municipaux (14% des communes votent une hausse, dont Paris, Marseille, Lyon, Tours)
Conseil de Paris vote l'augmentation du taux communal de 13,5% à 20,5% (+51,9%) pour 2023 - Autres grandes villes : Marseille +16%, Lyon +9%, Tours +25%