Paying Your Property Taxes on Time

It’s that time of year…to pay your property tax bills, if you’re an owner in France.

In September, you should have received your “Taxe Foncière” bills (property owners’ tax), while second-home owners receive an additional bill for “Taxe d’Habitation” in November.

The taxes increased this past year, and while the French may be complaining, we Americans are still laughing at the difference. I suppose you’re a homeowner in the U.S. In that case, you already know that France’s property taxes are about one-tenth of what they are in the U.S. Since it’s state-by-state and city-by-city, this may not be true in all situations, but an average of what I have found just by asking our clients how much they pay compared to the value of their property.

In 2024, the average rise in French property tax bills was about 3.9 percent. Taxe Foncière is calculated based on the property’s rental value, which is updated annually and adjusted for inflation. If you’ve made home improvements, such as adding a pool or veranda, expect a larger increase. The tax rate also depends on local authorities, such as the commune, département, and région.

Unlike last year, fewer municipalities have raised their Taxe Foncière rates. A study found that only seven of France’s 42 cities with populations over 100,000 opted for increases.

The cities with the highest average increases are:

• Nice: 15.8 percent (mine in Nice went from 636€ to 746€, 17.3 percent)
• Saint-Étienne: 14.1 percent

• Nancy: 13.4 percent

• Annecy: 13.4 percent

• Villeurbanne: 9.8 percent

In smaller cities (40,000 to 100,000 residents), 18 out of 154 have opted for increases, including Saint-Priest (16 percent) and Neuilly-sur-Seine (10 percent). And conversely, five areas have reduced the Taxe Foncière, such as Mantes-la-Jolie (down 2.6 percent) and Tarbes (down 0.6 percent).

In Paris, my bill increased from 941€ to 981€, just 4 percent. For a property valued at about 1 million€, I’m not complaining.

Second-home owners must also pay the Taxe d’Habitation. In areas with housing shortages, local authorities can raise this tax by up to 60 percent per year. In 2024, second-home owners in popular areas like Saint-Tropez, Chamonix, and Saint-Malo should expect significant increases.

In Nice, a secondary residence for me, the Taxe d’Habitation went from 1059€ to 1132€, only an increase of 7 percent. Again, I’m not complaining

I’ve set all of the tax bills to be paid by automatic debit, but if that’s not the case for you, the deadlines are as follows:

Taxe Foncière Payment Deadlines:

August 28th: Those paying in full and with an online tax account can view their bill in the Espace Particulier on the website from the end of August.

September 20th: People paying via monthly direct debit had their bills appear online on this date. Paper bills for those who pay in full were mailed by this date.

October 9th: Paper bills for monthly payers should arrive by this date.
If you expect a bill and haven’t received it, contact your local tax office. If you purchased property after January 1st, 2024, your tax bill will arrive next year.

October 20th: For online payments or setting up direct debit, the deadline is October 20th, with the payment deducted five days later.

October 15th: If your bill is under €300, you can pay by cash at the tax office or by check, accompanied by a TIPSEPA form.

Under European regulation 260/2012, TIP (Titre Interbancaire de Paiement) was replaced by SEPA-compatible payment instruments. The TIP (titre interbancaire de paiement) is a means of payment used to settle invoices remotely. It represents a one-time authorization to debit the taxpayer’s account.

Taxe d’Habitation Payment Deadlines

Second-home owners will receive Taxe d’Habitation bills in November, as this tax has mostly been phased out since 2019. It now only applies to second homes, with some exceptions for vacant properties subject to the “empty homes tax.”

November 4th: Online bills for those paying in full will be available.

November 18th: Monthly direct debit payers can view their bills online, and paper bills will be mailed between November 6th and 18th for those paying in full.

November 28th: Paper bills for monthly payers will be sent out between November 21st and 28th.

The final deadline to pay or set up a direct debit is December 15th.

Note: If you miss the deadline or forget to pay your property tax, you could face a penalty of 10% of the amount owed. This penalty applies if the tax is not paid within 45 days of the recovery date. Additionally, late payments will incur interest at a rate of 0.20% per month (or 2.4% per year).

For Anglophones, the French government makes it easy. Visit its site for more information!

Additional information is available here.

A bientôt,