Village resident hit by mystery taxes

Connexion reader C.A. writes…

“We live in the Dordogne, in a small hamlet. For the second year, we have received bills for taxe départmentale pour le financement du CAUE and taxe départementale pour les espaces naturels sensibles. We do not live in an area designated as an espace naturel sensible and none of our French neighbours pay this tax.”

The taxe départementale pour les espaces naturels sensibles (TDENS) is levied on people building or extending or otherwise altering properties in departments which have decided to implement this tax (the majority). It is intended to finance the management and purchase of espaces naturels sensibles (ENS) - sites considered to be of particular value to the natural environment. They are meant to be open to the public whenever practical.

The tax is levied as a condition of granting planning permission and applies across the department. The level of the tax relates to the value of the property and cannot exceed 2% of this.

The council may benefit from a first right to purchase land (to become an ENS) which goes on sale in certain designated sensitive zones in the department and there may be stricter than usual planning regulations in these zones.

The taxe départmentale pour le financement du CAUE is very similar and also relates to building, extension etc. It is intended to finance the department’s local Conseil d’Architecture, D’Urbanisme et de l’Environnement (Council of Architecture, Town Planning and the Environment). There is a set rate for this tax across a department, which cannot exceed 3% of the value of the property.