I. – 1 New constructions and changes in the consistency or use of built and unbuilt properties, as well as changes in the use of the premises mentioned in I of article 1498 and factors likely to modify the method of determining the rental value pursuant to articles 1499-00 A or 1500. The same applies to changes in the physical characteristics or environment. The communes and the public establishments for…
I. – In the interval between two general reviews, the rental values defined in I and II of article 1496 and article 1497, as well as those for commercial premises mentioned in article 1501 and those for non-built properties and land and soil for industrial or commercial use, are updated every three years using coefficients corresponding to the change in these values between the reference date of the last general…
In the interval between two updates provided for by article 1518, property rental values, with the exception of those of properties assessed under the conditions provided for in article 1498, are increased by applying flat-rate coefficients set by the Finance Act taking into account changes in rents. The coefficients provided for in the first paragraph are set: a. In respect of 1981, to 1.10 for built-up properties of any kind…
I. – In the interval between two updates provided for in III, the rates defined in 2 of B of II of Article 1498 are updated by the tax authorities on the basis of changes in rents recorded in the declarations provided for in Article 1498 bis. These rates are updated each year under conditions set by decree in the Conseil d’Etat. When these rents are insufficient in number or…
I.-For each commune, for the establishment of the tax base for property tax on built-up properties, the rate of rental value allowances mentioned in articles 1518 A and 1518 A quater is equal to the ratio between: 1° On the one hand, the sum of the products, calculated respectively for the municipality and the department, of the abatement rate by the tax rate applied in 2020 on the territory of…
Two-thirds of the rental values used to establish local taxes are taken into account for airports and for facilities designed to combat water and atmospheric pollution that are subject to exceptional depreciation under the articles 39 quinquies E and 39 quinquies F. As from 1 January 1991, the rental values of installations intended to combat water and atmospheric pollution referred to in the first paragraph are taken into account at…
For the assessment of local taxes, the rental values of specific port handling tools, equipment and facilities transferred or having been the subject of a transfer of real rights under the conditions provided for in articles 7, 8 and 9 of law no. 2008-660 of 4 July 2008 on port reform to an operator running a terminal are subject to a reduction equal to 100% for the first two years…
I. – Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by means of a concordant decision taken under the conditions laid down in I of Article 1639 A bis, institute a 30% allowance applied to the rental value of premises used for residential purposes located in apartment blocks and resulting from the conversion of industrial or professional premises valued in accordance with Articles 1498 to…
I. – Municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of Article 1639 A bis, institute a 50% allowance applied to the rental value of buildings that are subject to initial taxation from 1 January 2016, assigned directly to the operations mentioned in a of II of Article 244 quater Band assessed pursuant…
I. – 1. With a view to establishing the property tax on built-up properties, the business property tax, the council tax on second homes and other furnished premises not allocated to the principal dwelling and the household waste removal tax, the rental value of the built-up properties mentioned in I of article 1498 is corrected by a neutralisation coefficient. This coefficient is equal, for each tax and each territorial authority,…
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is a Registered Trademark of
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75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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