Title V: Provisions common to Titles I to IIIa

I. – For the calculation of business property tax assessments for 2010, the municipalities and public establishments for inter-municipal cooperation with their own tax status vote a relay rate, under the conditions and within the limits laid down for the business tax rate by this code in its wording in force on 31 December 2009, with the exception of 4 of I of l’article 1636 B sexies. Company property tax…

I. – For the application of the second paragraph of I of Article 1640 B, the reference communal and inter-communal rates are defined as follows: 1. For communes that are not members in 2010 of a public establishment for inter-communal cooperation with its own tax system, the reference communal rate is the sum : a) The communal relay rate determined in accordance with the first paragraph of I of Article…

Municipalities that were not members of a public inter-municipal cooperation establishment with its own tax status on 1 January 2011 and that join a public inter-municipal cooperation establishment with additional tax status that benefits in 2011 from the transfer of the departmental share of council tax may decide that the reference rate used for voting the council tax rate on second homes and other furnished premises not allocated to the…

For the application of 1 of I of article 1636 B sexies to communes located on the territory of the Greater Paris metropolis that were members on 1 January 2015 of a public establishment for inter-communal cooperation with its own tax system, the reference rate of council tax, property tax on built-up properties and property tax on non-built-up properties relating to 2016 is equal to the sum: a) On the…

For the application of 1 of I of Article 1636 B sexies to the City of Paris, the reference rate of property tax on built-up properties relating to 2019 is equal to the sum of the municipal rate for 2018 and the departmental rate for the same year.

I.-1. For the application of article 1636 B sexies, the municipal reference rate for property tax on built-up properties for 2021 is equal to the sum of the municipal and departmental rates applied in 2020 in the municipality. The first paragraph of this 1 does not apply to the City of Paris. 2. By way of derogation from the first paragraph of 1, for the application of Article 1636 B…

For the application of articles 1609 nonies C, 1636 B sexies, 1636 B decies, 1638-0 bis, 1638 and 1638 quater to communes and public establishments for inter-communal cooperation with their own tax system, the reference rates of council tax on secondary residences and other furnished premises not allocated to the principal dwelling relating to 2023 are equal to the council tax rates applied respectively on the territory of the commune…