D: Tax base

I. – Property tax on undeveloped properties is established on the basis of the cadastral rental value of these properties determined in accordance with the rules defined in articles 1509 to 1518 A and less 20% of its amount. II. – A. – (Repealed). B. – The cadastral rental value of building plots located in urban or development zones, where the public roads and water, electricity and, where applicable, sewerage…

I.-In Mayotte, the tax base for property tax on undeveloped properties sold from 1 January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the three years following the year in which the sale took place. If the person liable for the tax changes during this period, the allowance ceases to apply. II.-The rate of the allowance is set…