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Article 1502 of the French General Tax Code

I. – For each revision of the valuations, those liable for the property tax or, failing this, the council tax on second homes and other furnished premises not used as a main residence or an ancillary tax established on the same basis, are required to submit declarations under conditions set by decree (1). The first paragraph is not applicable to persons liable for these taxes in respect of a property…

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Article 1503 of the French General Tax Code

I. – The representative of the administration and the communal direct tax commission draw up the list of reference premises referred to in article 1496, determine their weighted surface area and establish the corresponding assessment rates. The tax department harmonises the assessment elements from one municipality to another and adopts them definitively unless an appeal is lodged under the conditions defined in II. It notifies them to the mayor, who…

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Article 1504 of the French General Tax Code

I. – 1. For the determination of the rental values of the properties and fractions of properties mentioned in I of article 1498, the departmental commission on rental values provided for in article 1650 B has a period of three months from the date on which it receives the preliminary drafts drawn up by the tax authorities to draw up draft : a) Delimitation of the assessment sectors provided for…

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Article 1505 of the French General Tax Code

The representative of the administration and the local direct tax commission proceed with the valuation of the built properties mentioned in I of article 1496 and articles 1497 and 1501. After harmonisation with the other municipalities in the department, the valuations are set by the tax department. The same applies in the event of disagreement between the representative of the administration and the commission or if the latter refuses to…

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Article 1507 of the French General Tax Code

I. – Subject to article 1518 F, taxpayers may lodge a claim against the valuation attributed to the built properties they own or have the disposal of, within the time limit and in the forms provided for by the Book of Tax Procedures with regard to local direct taxes. II. – Where the rental value is the subject of disputes in respect of property tax on built-up properties or council…

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Article 1508 of the French General Tax Code

The rectifications for assessment deficiencies resulting from the defect or inaccuracy of the built property declarations provided for in articles 1406 and 1502, and those provided for in XVII of article 34 of law n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010 font l’objet de rôles particuliers jusqu’à ce que les bases rectifiées soient prises en compte dans les rôles généraux. The contributions relating to these adjustments…

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Article 1509 of the French General Tax Code

I. – The rental value of undeveloped properties established on the basis of the income from these properties results from the rates set by nature of crop and property, in accordance with the rules laid down by the ministerial instruction of 31 December 1908. II. – For the purpose of calculating the rental value, nurseries operated on undeveloped land must be included in the “land” category in the class corresponding…

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Article 1510 of the French General Tax Code

The assessment rates decided either by the tax department in agreement with the communal commission or, in the absence of such agreement, by the departmental commission provided for in article 1651, are notified to the mayor by the tax administration. The mayor must, within five days of notification, have them posted at the town hall door and send the tax administration a certificate stating that this formality has been completed.

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Article 1511 of the French General Tax Code

I.-Where the assessment rates referred to in article 1510 have not been set by the departmental commission provided for in article 1651, the mayor, duly authorised by the municipal council, is entitled to challenge them before the commission within two months of their posting. Taxpayers are also entitled to challenge before the same commission, within two months of their posting, the assessment rates referred to in article 1510 relating to…

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Article 1515 of the French General Tax Code

I. – For the second five-yearly review of undeveloped properties the rental values are obtained by applying adjustment coefficients to the rental value of the properties, as it results from the previous review. II. – 1. The coefficients are set, after the opinion of a departmental consultative committee on the property valuations of undeveloped properties (1), by the direct tax and turnover tax committee competent to set the valuation rates…

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