Every fall, it's the same thing… The painful one arrives in the mailboxes and one observation systematically emerges: the bill rises and continues to rise! But why this when our local elected officials, most of them, boast in each budget of not touching property taxes? This tax, which concerns all owners, is not always easy to understand. Multiple protagonists and beneficiaries, method of calculation, special local taxes, etc. “It’s a real gas factory in which it is very difficult to find oneself. This pushes taxpayers to passively suffer. But it’s not normal to accept this as it is”deplores Jean Ferrando, president of UNPI 47, an association now renamed Proprietors 47.
How is property tax calculated?
The property tax base, also called base, is set by state services. It is supposed to represent the annual rental value. To determine it, the administration relies on the weighted surface area of the property in question and the reference rate per square meter. Simple in appearance except that multiple parameters bring their share of variations: floor number, shower or bathtub, state of maintenance, surrounding town planning operations… Precision in declarations is therefore important. The annual rental value is subject to a 50% reduction. The property tax base is therefore supposed to represent 6 months of rent. It is revalued upwards each year following inflation and possible political arbitrations. On this basis, the communities apply a rate. To compensate for the elimination of the housing tax, municipalities have full control over this rate and can use it as a lever for additional revenue. The Department, for its part, no longer intervenes. Additional taxes The property tax never arrives alone. It is systematically accompanied by the famous household waste collection tax (TEOM). This is most often an intercommunal matter. Unlike the TF, it can be passed on to the tenant. You can also find a line concerning the GEMAPI tax, for the management of aquatic environments and flood prevention. The special equipment tax (TSE) is also a possibility. For example, 2,340 municipalities in the South-West will have to pay a contribution to finance the extension of the LGV between Bordeaux and Toulouse. To top it all off, the State adds a little icing on the cake with “management fees”.
Lot-et-Garonne in a few figures //
These detailed figures come from the National Property Tax Observatory produced by the UNPI. It presents the 2023 data. Those for 2024, still too recent, will be analyzed in the coming months.
Cities with the lowest rates // Montignac-Toupinerie (Pays de Lauzun – 142 inhabitants): 27.82% Sembas (Confluent and Coteaux de Prayssas – 141 inhabitants): 28.87% Montauriol Bastides in Haut-Agenais Périgord – 203 inhabitants): 28, 99% Grayssas Deux-Rives – 144 inhabitants): 29.15% Saint-Quentin-du-Dropt (Bastides in Haut-Agenais Périgord – 190 inhabitants): 29.47%
The cities with the highest rates // Villeneuve-sur-Lot: 65.82% Marmande: 64.98% Lafox: 63.00% Agen: 60.85% Le Passage: 58.48%
Unsurprisingly, the municipalities with the lowest rates are sparsely populated and located in rural areas. Conversely, the most fiscally prohibitive municipalities are mainly those which assume high centrality charges. Among the poor performers, we therefore find the commune of Lafox. Despite its population of barely 1000 inhabitants and its geographical position within the largest urban area of the department, the commune has a higher rate than that of Agen. However, it is necessary to highlight a slight decrease compared to 2018. Tournon d'Agenais also displays a very high rate given its 754 inhabitants. Same observation for Puymirol and Sérignac. To see where the property tax as a whole (including the TEOM) has increased the most, you have to look at Albret Community. No less than 13 villages in the region have seen their rating soar (between 86% and 97%) in the space of ten years.
UNPI analysis //
The president of UNPI 47, Jean Ferrando, draws a bitter observation about this fiscal lever. “There are several problems surrounding property taxes. First of all, it is an illegible tax where everyone is fighting over who is responsible for the increases. This is the typical example of administrative mille-feuille where sometimes dated operations are piled up instead of simplifying. On the other hand, the increases are permanent without this reflecting a real estate and residential reality. If we take the example of Lot-et-Garonne, the value of property has not at all increased in the same proportions. The quality of service is also not constantly improving. Just look at the drop in garbage collection frequency or the level of investments made. Meanwhile, revenues for the state and municipalities are increasing, especially as new construction continues. For some households, the amounts become exorbitant. It is also not normal that owners are the only ones to contribute while tenants also benefit from all the services. I think there are savings to be made elsewhere. »
