AGRICULTURE | Property tax relief for undeveloped properties (TFNB) – Press releases – Press room – Publications

Indeed, article 1398 of the CGI provides for the granting, in the case of loss of standing crops as a result of hail, frost, flood, fire or other extraordinary events, of relief from the TFNB relating to the affected plots.

Meteorologically, the Gers department was marked by events which had a strong impact on its agriculture: an excess rainfall which began in September 2023 and which continued until the end of spring 2024. Very low temperatures at the beginning of April, close to frost, which occur as the vineyard begins its vegetative cycle. Violent storms throughout the countryside, sometimes accompanied by hail, affected several sectors of the department.

In the end, the almost continuous rainy sequences after a very short period of days without rain during which tillage was very compromised, had a significant impact on the yields of different crops.

Viticulture :

The overall losses are 80% for viticulture this year and 100% in areas impacted by storms, hail and municipalities recognized as natural disasters.

Arable land (field crops):

We can consider that the overall losses on arable land are:

• 30% on the entire departmentin connection with the overall statistics and the excessive rainfall of the 2023-2024 campaign;
• 50% for the North-West zone impacted by excessive spring rainfall, consistent with Lot-et-Garonne as well as areas impacted by storms and hail;
• 70% on municipalities recognized as natural disasters.

Prairies :

Impact by 30% of the productivity and valorization of meadows in connection with the numerous epizootic outbreaks in the department.

Arboriculture:

the overall losses in arboriculture are:

• 50% on the entire departmentin connection with the overall statistics and the excessive rainfall of the 2023-2024 campaign;
• 70% for areas impacted by storms and hail and for municipalities recognized as a natural disaster.

Furthermore, since the automated relief process does not allow an informative letter to be attached to the relief notices, the relief notice addressed to the owner inserts a footnote attached to the amount of the relief which indicates that: “The article L4 11-24 of the rural code provides that the reliefs obtained by the lessor following agricultural calamities benefit the farmer”, the town halls being recipients of lists of plots having been subject to a reduction for display purposes and information for farmers.

Notices of relief will reach the taxpayers concerned in mid-December 2024.

Finally, in the vast majority of cases, the files are subject to automatic collective relief without request from the farmers. However, individual requests can be filed justifying the losses suffered. The departmental property tax service (SDIF), 14 rue Leconte de l'Isle, in Auch (05.62.61.50.50) remains in this regard the service investigating complaints.

Regarding payment, farmers will only have to pay the difference between the initial tax and the amount of relief for crop loss. In this context, they benefit from a general deferral of payment, without penalty, until December 31, 2024, even if they have received a reminder letter including the 10% increase for non-payment by October 15, 2024. This postponement which may be extended, on a case-by-case basis, when such or such individual situation justifies it. The personal tax service (SIP), 14 rue Leconte de l'Isle, in Auch (05.62.61.50.47) remains the service to contact in this regard.

Viticulture :
– hail + rain storms + CATNAT at 100%
– remains at 80%

Cultures :
– CATNAT: 100%
– hail + rain storms + rainfall 1st half of 2024 + rainfall October 2023 (impact on sowing): 50%
– remains at 30%

Arboriculture:
– hail + rain storms + CATNAT at 70%
– remains at 50%

Documents listed in the article