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France to Reassess Property Tax Bases, Lifting 2026 Bills for 7.4 Million Homes

Officials say they are applying long‑standing 'comfort' criteria that add notional square metres to align bills with actual equipment.

Overview

  • Tax files will be updated automatically to include standard amenities that translate into extra taxable surface (for example, water +4 m², bathtub +5 m², WC or lavabo +3 m² each, electricity +2 m², heating +2 m² per heated room).
  • About 7.4 million dwellings are targeted—roughly 25% of houses and 15% of apartments—with an average €63 increase and an estimated €466 million in additional revenue for local authorities.
  • The change will appear on 2026 property tax rolls, with bills due in October; owners will receive initial contacts early in 2026 and broader information in June, with significant variations notified individually.
  • Owners who lack the listed equipment can contest the new assessments and seek tax relief, and the most dilapidated housing categories are excluded from the operation.
  • Following sharp political criticism, the government has promised a progress update in the coming months while maintaining that the move improves efficiency and tax equity.