French property taxes: bills to rise by €63 on average in 2027

Some homeowners could see their taxe foncière rise by considerably more than the €63 average forecast under a reform of property assessments due to take effect in 2027, the president of a property owners’ group has warned.

“The €63 figure must be considered for what it is: an average,” UNPI president Sylvain Grataloup told The Connexion.

“Some owners could see a limited increase, while others could face a significantly higher rise.”

The reform will allow certain features to be presumed present in a property unless the owner can show that they are not.

This could increase a property's taxable value – and therefore its taxe foncière – even where the owner has made no improvements.

Why property assessments are changing

Taxe foncière is partly based on a property's valeur locative cadastrale (VLC), a notional rental value used for tax purposes.

The VLC is multiplied by local tax rates to calculate the bill. The system for assessing homes dates largely from the 1970s and includes a list of so-called ‘comfort features’ that can affect the property's taxable value.

These include running water, electricity, sanitary facilities and heating.

The more features a property is recorded as having, the higher its theoretical rental value can be.

Around seven million properties are still recorded as lacking some of these features because their cadastral information has not been updated.

From 2027, certain features will instead be presumed to exist unless owners establish that they are absent.

The government estimates that this will add around €63 a year to the taxe foncière of affected properties, on average.

But the actual increase will depend on the features recorded for each property and the local tax rates applied.

“What matters for the owner is not the national average, but the additional amount that will actually appear on their tax notice,” Mr Grataloup said.

UNPI questions the approach

The UNPI objects to the use of a presumption, particularly where an owner has made no changes to their property.

An owner could see their VLC increase simply because the tax authorities assume a feature exists, rather than because they have installed it.

The organisation does not oppose updating cadastral records, Mr Grataloup said, but believes this should be based on reliable information.

Owners should also be able to see easily what information is being used to assess their property and challenge it before their tax bill increases, he said.

The UNPI argues that the features concerned also illustrate the problems with the old system.

Running water, electricity, sanitary facilities and heating are now basic characteristics of most homes rather than special comforts.

Yet their presence can still affect a property's taxable value because of the way the original cadastral system was designed.

An owner could therefore pay more tax because the administration has changed its assessment of the property, even though the property itself has not changed.

More than just €63

The 2027 change is separate from the annual increase in the national tax base, which affects all properties.

The increase for 2027 will be based on inflation recorded during 2026 and is not yet known.

Councils can also change their own taxe foncière rates.

This means an individual owner's eventual increase could be quite different from the €63 average, with several factors affecting the final bill.

Mr Grataloup said the reform also highlighted what the UNPI sees as a wider problem with taxe foncière.

The tax continues to rely on VLCs from a system that is increasingly disconnected from the reality of France's housing stock, he said.

“Before seeking new revenue through additional fiscal square metres, it would be fairer and clearer to finally undertake an overall review of property taxation,” he said.

What about your 2026 bill?

The first 2026 taxe foncière notices were issued from late August. Notices were available online at the end of August for owners who are not paying monthly, while paper notices are sent from late August. Those paying monthly receive their notices later.

The national tax base rose by 0.8% this year, reflecting inflation during 2025.

However, this does not mean that every bill has risen by exactly 0.8%. Councils can change their tax rates, while changes to a property's taxable characteristics can also affect the final amount.