Chapter one: Setting the rates used to calculate direct local taxation

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…