For them, it is established. Some property owners have chosen to move in January. A life project that will mark their start to 2025. But in terms of local taxes, beware of unpleasant surprises! “The property tax is due for the entire year by the owner on January 1 of the year”alerts the General Directorate of Public Finances (DGFiP).
To justify such a rule, the tax administration relies on article 1415 of the General Tax Code: “The property tax on built properties (is established) for the entire year based on the facts existing on January 1 of the tax year. » Thus, households who will sell their property on January 25, for example, will still be liable for property tax for the year 2025.
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Of course, when selling the property, it is possible to agree with the buyer on the payment of property tax. An agreement is generally reached, particularly in “proportional time”. This is to ensure that the burden of tax is shared fairly between the parties.
“We are making this type of agreement in all cases today, confirmed has The Tribune Nathalie Couzigou-Suhas, notary in Paris. And the pro rata is established between the day of the sale and December 31. »
Depending on the date of the sale of the property, the amount is calculated from the tax notice for the current year (if the latter has already been issued by Bercy) or that of the previous year. And the seller is generally compensated on the day of the sale. Be careful, however, Bercy emphasizes that “this agreement does not concern the tax administration and in no way modifies the obligation to pay the entire tax by the owner of the property on January 1.” It is therefore the seller who remains legally liable for property tax to the Public Treasury.
A moderate increase in 2025
As a reminder, payment of property tax is required by Bercy each fall around October 20. For five years, high inflation has caused the bill to skyrocket for property owners. In particular via the cadastral rental bases – which are used to calculate property tax -, and which have been increased by 15% since 2018, according to the National Union of Real Estate Owners (UNPI).
The only good news is the decline in inflation in recent months. It should contain the increase in cadastral bases around 2% in 2025. And therefore the property tax. It is up to mayors not to suddenly increase rates in municipal council meetings in the spring.
