In December 2022, the vote on the finance law approved an increase in the property tax for all households. At that time, the deputies had voted a fixed revaluation of the cadastral bases of 7%.
It is now done. In 2023, the property tax will increase by at least 7.1%, everywhere in France. In question: the calculation of the bases of the property tax, linked to the evolution of the harmonized consumer price index (HICP). The latter is measured between November N−2 and November N−1, recalls Capital. An increase of 3.4% in 2022, which must therefore more than double this year.
In the context of a general rise in prices, the municipalities will benefit from this fixed revaluation of the property tax. The revaluation should represent nearly 3 billion additional euros, in total, for communities.
However, the increase in rental bases should not be offset by a reduction in the local tax rate according to Christophe Demerson, president of the National Union of Property Owners (UNPI): “The need for tax revenue is there, everyone everyone knows it. After the abolition of the housing tax, it is the only room for maneuver that municipalities have left”.
A small box still exists for certain people who will be exempt from property tax. Among them are the beneficiaries of the ASI (supplementary disability allowance), the beneficiaries of the Aspa (solidarity allowance for the elderly) and those of the AAH (Allowance for disabled adults). Also exempt are married owners, one of whose spouses is in the aforementioned situation.
Discover now in our slideshow, which are the 22 cities subject to a sharp increase in the property tax rate.