Where is it highest? Where has it increased the most? Here is the ranking

Property tax notices began arriving at the end of August for non-monthly taxpayers. Monthly taxpayers will have to wait until September 20. This tax concerns built property for individuals, i.e. 32 million owners.

To calculate the property tax, a “rate” (voted by the community) is multiplied by a “base” (the “rental value”). The latter changes each year according to the inflation observed in November of the previous year.

This year, the increase in the base applied to all municipalities is 3.9%, which is the inflation rate observed in November 2023. This is much lower than last year’s record, with inflation at 7.1% in November 2022.

Read also: When will you receive your property tax and how much will it be?

A rate generally stable from one year to the next

Each year, the municipalities vote in municipal council on the municipal rates that will apply to the tax on built property, unbuilt property, and housing tax. They can choose to renew the rate from the previous year, increase it, or decrease it. In addition to this municipal rate, there is an inter-municipal rate and other elements that ultimately make up your property tax.

In 2024, 82% of municipalities maintained their 2023 rate, 16.7% increased it, and 1.3% of them voted for a decrease. The rate is on average 35.8%.

Here are the details of the rates applied by municipality for the built property tax:

Where are the biggest increases?

Voting for a large increase does not necessarily mean being one of the municipalities with the highest property tax. If the municipal rate was previously very low, a large increase may not even be enough to reach the average of 35.8%. It is therefore important to also consider the level of the rates voted.

Here are the 25 municipalities with more than 1,000 inhabitants with the highest property tax rate:

Among these municipalities, several are located in Guadeloupe and Guyana. Several municipalities in Gers, around Auch, also apply high rates of tax on built property.

Note that Anse-Bertrand, at the top of the ranking, has lowered its rate by 5.3% in 2024, going from 95 to 90%. Only four municipalities in this ranking have an increasing rate, including Sommières, in the Gard, which has increased by 40.9%. The municipality used this lever to buy land for the construction of a high school, reports The Midday Awakening .

Out of approximately 34,000 municipalities, more than 82% have not changed their rate. Only 16.7% voted for an increase, which represents approximately 5,800 municipalities. Since these increases are mostly less than 5%, the average increase is 3.3%.

Here are the municipalities with more than 1,000 inhabitants which voted for the largest increases:

The prize for the highest increase goes to Dembeni, a town of 16,000 inhabitants in Mayotte, with +42.6%. But be careful, Dembeni has a rate well below the average (see below), which has simply gone from 8.9 to 12.7%. The first commune in metropolitan France is Sommières, with an increase of 40.9%.
The increases in this top 25 are mostly between 20 and 28%.

Where are the biggest drops?

Some municipal councils have voted for reductions in the built property tax rate. As with increases, these should also be put into perspective depending on the value of the initial rate and the level of reduction.

Here are the municipalities with more than 1,000 inhabitants which voted for the biggest reductions:

The most significant drop is for Sada (Mayotte), with -38.8%. As for the increases, the drops are for the most part very moderate.

In some municipalities with fewer than 1,000 inhabitants, there have been significant reductions. For example, Fréchède (Hautes-Pyrénées) has reduced its municipal rate by more than 90%, to bring it to… 1%. A unanimous vote by the six members of the municipal council of this village of 43 inhabitants, which inherited a surplus budget when it was elected in 2020.

Here are the municipalities with more than 1,000 inhabitants with the lowest municipal rates:

Among these municipalities with the lowest municipal rates, there are several towns located overseas, including Dembeni, despite an increase of more than 40%.
The other cities are located in the Paris region (notably Neuilly-sur-Seine and Marne-la-Vallée), in Haute-Savoie, as well as on the Côte d’Azur with the very chic Saint-Jean-Cap-Ferrat (Alpes-Maritimes).