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France to Revalue Property Tax Bases for 7.4 Million Homes in 2026, Now Under Government Review

Officials plan to auto-add standardized comfort features to cadastral values, a move criticized across the spectrum that the government says it will reassess in a forthcoming progress check.

Overview

  • Average bills for affected properties are projected to rise by about €63, yielding roughly €466 million in extra revenue for local authorities.
  • The DGFiP will increase taxable values by adding fictive square meters for listed equipment such as a bathtub (+5 m²), water access (+4 m²), WC/lavabo (+3 m²) and electricity (+2 m²).
  • Owners who genuinely lack certain equipment will be able to contest and seek relief, with notifications expected early 2026, detailed communication by June and the impact appearing on 2026 tax notices in the autumn.
  • The operation targets around 25% of houses and 15% of apartments, with the highest exposure reported in Haute-Corse, Corse-du-Sud and Aude, about 25% in Paris and roughly 10% in Indre-et-Loire and Isère.
  • Political and public pushback spans opposition parties, unions and owner groups, and government spokesperson Maud Brégeon has pledged a point d’étape that could lead to reassessment or delay.