Overview
- UNPI’s 19th annual observatory, using DGFIP data, reports an average 37.3% rise in taxe foncière between 2014 and 2024, with strong territorial disparities.
- The 2025 change is mostly the state’s 1.7% revaluation of valeurs locatives, as rates in the 200 largest cities were broadly stable overall (+0.04%).
- Only three of the 200 biggest cities raised their communal rate this year and 11 lowered it, while La Roche‑sur‑Yon posted the sharpest 2025 hike at +8.5%.
- Other notable moves include Cholet (+4.8% after a new 3% intercommunal rate) and decreases in Saint‑Louis (−3.1%), Le Tampon (−3.0%) and Cannes (−1.7%).
- Long‑term drivers remain the inflation‑indexed revaluation of cadastral bases and local levies, with extremes such as Paris (+87.9% since 2014) and spikes in Mayotte; owners can contest bills or seek a low‑income cap by December 31, 2026 for the 2025 tax.