French property form: what is the meaning and impact of number rating?

We also look at what to do if you think the rating is not right

Having the correct rating is important as it is part of the process for your property tax liability calculation

Reader question: Is a list available for the category/rating of a property? The information on the declaration says properties can be rated from 1 (the best) to 8 (the worst) but I cannot find information on how this is determined? Ours is rated 6 but we have made upgrades so it probably needs updating.

Having the correct rating (catégorie) is important as this is used to calculate your house or flat’s rental value, which in turn is used to work out your property tax liability.

As you note, the scale runs from 1 to 8, with 1 describing luxury properties and 8 describing those in very poor condition. Not all of these categories are necessarily represented in every commune.

An ‘M’ next to the number means the property falls between that rating and the one directly below it on the scale. For example, ‘3M’ means that the property is valued between category 3 (very comfortable) and category 4 (comfortable).

The list at the end of this article gives the general characteristics associated with each rating. Bear in mind that these were drawn up at the end of the 1970s so some are outdated. Few properties in 2023, for example, will lack running water or a toilet, as listed for categories 7 and 8. Carpets on communal staircases – a hallmark of categories 1, 2 and 3 – also seem old-fashioned.

What to do if you do not agree with the rating for your property

If you disagree with the rating assigned to your property, inform the tax authorities via the secure messaging system in your personal space on the tax website.

Even if you have asked the authorities to correct the rating of your property, you must submit your online declaration before June 30, without waiting for the correction. In most cases, the information should be updated relatively quickly. However, more complex cases could necessitate a request to the land registry.

If the existing rating is too flattering and subsequently revised to a more realistic category, you might be eligible for a refund on property tax paid in the last three years. Put your claim in writing to your tax office.

This works both ways, though. Properties which see their category changed because of improvement works could be subject to more tax in future.

Category descriptions

Category 1: Very luxurious

Architectural character of the property: clearly sumptuous;

Quality of construction: excellent, with first-class or top-quality materials and perfect habitability;

General arrangement/design: very spacious design throughout with bigger-than-average openings and, in apartment blocks, large communal entrances and staircases;

Reception rooms: spacious reception rooms are mandatory;

Bathrooms: a good number of well-equipped bathrooms;

Water: numerous running water points inside the premises;

WC: one or more per dwelling;

Central heating: usually standard;

Lift: usually standard;

Stair carpet, service staircase: usually present (especially in older buildings);

Overall impression, general character of the property: very luxurious.

Category 2: Luxurious

Architectural character of the property: particularly well-presented;

Quality of construction: excellent, with first-rate or top-quality materials and perfect habitability;

General arrangement/design: spacious design throughout with bigger-than-average openings and, in apartment blocks, large communal entrances and staircases;

Reception rooms: spacious reception rooms are mandatory;

Bathrooms: a good number of well-equipped bathrooms.

Water: numerous running water points inside the premises;

WC: one or more per dwelling;

Central heating: usually standard;

Lift: usually standard;

Stair carpet, service staircase: usually present (especially in older buildings);

Overall impression, general character of the property: luxurious.

Category 3: Very comfortable

Architectural character of the building: attractive appearance;

Quality of construction: very good, with materials that ensure very good habitability;

General arrangement/design: less extensive than the previous categories, various parts of the premises are fairly spacious and, in apartment blocks, there is easy access to the communal areas;

Reception rooms: spacious reception rooms are mandatory in premises with a number of rooms;

Bathrooms: generally several shower rooms;

Water: numerous running water points inside the premises;

WC: one or more per dwelling;

Central heating: usually standard;

Lift: usually standard;

Stair carpet, service staircase: usually present;

Overall impression, general character of the property: luxurious.

Category 4: Comfortable

Architectural character of the building: attractive appearance;

Quality of construction: good, but with a lower class and quality than categories 1, 2 and 3;

General arrangement/design: less extensive than the previous categories, various parts of the premises are fairly spacious and, in apartment blocks, there is easy access to the communal areas;

Reception rooms: spacious reception rooms are mandatory in premises with a number of rooms;

Bathrooms: a bathroom, shower or toilet with running water is required;

Water: numerous running water points inside the premises;

WC: one or more per dwelling;

Central heating: often found in older buildings and standard in newer buildings;

Lift: frequently absent in older buildings but usually standard in newer buildings with more than four storeys;

Stair carpet, service staircase: usually absent;

Overall impression, general character of the property: very comfortable.

Category 5: Fairly comfortable

Architectural character of the building: of no special character;

Quality of construction: good, but of a lower class and quality than categories 1, 2, 3 and 4.

General arrangement/design: rooms, corridors and entrances are not well developed, and landings are often shared by more than two dwellings.

Reception rooms: there is a generally reception room in modern buildings, as well as in older buildings of more than four rooms;

Bathroom: a bathroom, shower or toilet with running water is required;

Water: one or more indoor water points;

Private WC, usually inside;

Central heating: occasionally present in older buildings and frequent in newer buildings;

Lift: often absent in older buildings and usually present in newer buildings with more than four storeys;

Stair carpet, service staircase: /

Overall impression, general character of the property: fairly comfortable.

Category 6: Average

Architectural character of the building: of no special character;

Quality of construction: standard, with materials normally used in the region, ensuring normal living conditions, but limited lifespan for recent buildings;

General arrangement/design: rooms, corridors and entrances are not well developed, and living rooms are small, particularly in newer buildings;

Reception rooms: generally no reception rooms;

Bathroom: generally no bathrooms in older buildings and a shower room in newer buildings;

Water: one or more indoor water points;

Private WC, sometimes outside;

Central heating: /

Lift: often absent in older buildings and usually present in newer buildings with more than four storeys;

Stair carpet, service staircase : /

Overall impression, general character of the property: average.

Category 7: Poor

Architectural character of the building: of no special character;

Quality of construction: mediocre, using cheap materials that often have certain defects;

General arrangement/design: accommodation is often cramped, with passageways sacrificed in buildings with dark, narrow communal entrances;

Reception rooms: generally no reception rooms;

Bathrooms: usually absent;

Water: generally outside;

WC: generally outside;

Central heating: /

Lift: /

Stair carpet, service staircase: /

Overall impression, general character of the property: poor.

Category 8: Very poor

Architectural character of the building: dilapidated appearance;

Quality of construction: particularly defective and does not present or no longer presents the basic characteristics of habitability due to the nature of the materials used and dilapidation;

General arrangement/design: /

Reception rooms: generally no reception rooms;

Bathrooms: usually absent;

Water: usually absent;

WC: usual absent;

Central heating: /

Lift: /

Stair carpet, service staircase: /

Overall impression, general character of the property: very poor.

Note that a single one of these criteria is insufficient to characterise a given category. It is the combination of all the criteria for a given category that determines a property’s rating.