I.-For each commune, the rate of each of the abatements for property tax on built-up properties provided for in articles 1388 ter, 1388 quinquies, 1388 quinquies A, 1388 quinquies B, 1388 quinquies C, 1388 sexies and 1388 octies is equal to the ratio between: 1° On the one hand, the sum of the products, calculated respectively for the commune and the department, of the tax allowance rate by the tax…
Property tax on built properties is established on the basis of the cadastral rental value of these properties determined in accordance with the principles defined by articles 1494 to 1508 and 1516 to 1518 B and subject to deduction of 50% of its amount in consideration of management, insurance, depreciation, maintenance and repair costs.
I. – The basis of assessment for property tax on built properties for rental housing mentioned in Article L. 441-1 of the Construction and Housing Code, belonging to one of the bodies listed in article L. 411-2 of the same code or to a semi-public company and having benefited from an exemption provided for in articles 1384,1384 A, in IIa of Article 1385 or acquired before 1 January 1998 with…
I. – In the départements of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion and unless otherwise decided by the communes or groupings with their own tax system, under the conditions set out in the article 1639 A bis, the basis of assessment for property tax on built properties for rental accommodation mentioned in article L. 441-1 of the Construction and Housing Code, belonging to semi-public bodies or companies cited in…
The basis of assessment for property tax on built properties for residential premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by article L. 716-1 of the Rural and Maritime Fishing Code, as well as accommodation for apprentices, whose status is governed by the provisions of Book II of Part Six of the Labour Code, under the conditions set out in article 6 of…
I. – Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of article 1639 A bis, the basis of assessment for property tax on built-up properties for buildings or parts of buildings attached from 1st January 2009 to an establishment meeting the conditions required to benefit from the allowance provided for in…
On deliberation by the local authority or the public establishment for inter-communal cooperation with its own tax system, taken under the conditions provided for in I of article 1639 A bis, the basis of assessment for property tax on built-up properties for premises covered by a temporary residence agreement or contract entered into pursuant to Article 101 of Act no. 2009-323 du 25 mars 2009 de mobilisation pour le logement…
After deliberation by the municipality or the public establishment for intercommunal cooperation with its own tax system, taken under the conditions provided for in I of Article 1639 A bis, the basis of assessment for property tax on built-up properties located within the perimeter of a project of general interest, within the meaning of article L. 102-1 of the town planning code, justified by environmental pollution, may be subject to…
With the approval of the municipality or the local authority responsible for inter-municipal cooperation, in accordance with the conditions set out in I of Article 1639 A bis, the property tax base for shops and boutiques within the meaning of Article 1498, whose main surface area is less than 400 square metres and which are not part of a commercial complex, may be subject to a reduction of between 1%…
I. – In Mayotte, the tax base for property tax on built-up properties sold from 18 September 2013 until 31 December 2016 by a public entity to unlawful occupants of buildings used as their main dwelling located on these properties is subject to a reduction for the five years following the year during which the sale took place. When the properties mentioned in the first paragraph of this I are…
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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