Property tax: what tax for a non-constructible surface?


It costs more and more. The property tax, which weighs on the budget of all or part of the owners of France, is always more expensive. This is not surprising, given the announced abolition of the housing tax, which then allowed local authorities to finance their political action. That being said, it is important to remember that there is not just one single form of property tax. This varies according to the surface on which it is applied.

Thus, any owner of land or undeveloped property will not have to pay the same property tax as a traditional property owner. For the non-built, specifies the specialized site, the tax administration bases its calculation on the cadastral income of the property, amputated by 20%. In addition, it is possible to benefit from exemptions in several specific cases. If it is a national road, a departmental road or a municipal road, the owner will have nothing to pay. The same applies, among other things, to any soil or land subject to property tax on built properties.

That said, the non-built represents only one type of specific surface. There are also so-called “non-buildable” land. How is the tax applied in this new scenario?

In practice, recalls the specialized site Vous Financer, non-constructible land can be exempt from property tax permanently. It must then correspond to certain criteria, which sometimes join those exposed above.

The land must then correspond to a property or a public road, a river or a navigable river… Not to mention any agricultural land, which can benefit from a permanent, albeit partial, exemption. The latter can only concern the regional and departmental shares of the tax.