Is it possible to contest property tax payment from French authorities?

Reader Question: We sold our home in Charente last year but have received a taxe foncière bill for it. As we no longer own the home we should not be paying it. Can we complain and get our money back?

Presumably, as the payment deadline for taxe foncière was in October, you have paid the bill. This is the simplest course of action in the case of contesting taxes, avoiding any penalties for late payment.

Normally, the notaire should have notified the sale of the property to the tax office, however, it can take several weeks or even months for registration formalities to be completed, so issues can arise, especially if the sale was near the end of the year. 

Once sold and the formalities are completed the property should disappear from your online Biens immobiliers section at impots.gouv.fr. 

However, there is always the possibility of an error. 

Authorities have been known to ask for tax payments such as taxe foncière and taxe d’habitation property taxes even when owners or eligibility criteria mean the tax no longer needs to be paid. 

There were in particular, wide reports of taxe d’habitation being wrongly demanded in 2023 and 2024, after the switch to the tax being only collected on second homes. 

As the online Biens Immobiliers process is now well established it is hoped there will be fewer mistakes moving forward, even if not fully eliminated.

Deadline to make complaint

As a reminder, these taxes are based on who owns the property on January 1 of the given year (or for taxe d’habitation, the status of the property as a main or second residence at this time). 

In the case of taxe foncière the rule is simple: if you were not the property’s owner on this date, you are not eligible to pay the tax for the year in question. 

In the event of a tax bill sent in error, you should raise the issue with tax authorities as soon as possible. 

The best way to do this is via your personal space on tax website impots.gouv.fr.

Click to write a message, then choose réclamation, contestation and réclamation sur la taxe foncière.

Authorities have a maximum of six months to respond, but say they deal with most enquiries within a month. 

Alternative ways include a registered post letter to your tax office or visiting in person.

Note that you have until the end of the following year to make a complaint over a tax bill (for example, until December 31, 2026 for a bill issued in 2025) but it is best to do it as soon as possible. 

As mentioned, it is best to pay a disputed tax bill in the meantime, however those who have difficulty doing so can ask for a deferral alongside making the complaint. 

Can take complaints to mediator

If your request is approved, you will have the money refunded to you.

In some cases, additional interest on the refund may be added by authorities, as well as a refund of any sums paid as security deposits for payment deferrals you asked for. 

In the unlikely even that the claim is rejected, authorities must explain why they have done so. 

Following a rejection, you can make a claim to the conciliateur fiscal (tax collector) in your department – a list is available here – or to the Finance Ministry mediator (médiateur des ministères économiques et financiers). 

In both cases, you will still be required to pay the tax and await a refund, or again risk fines for non-payment.

Failing this, court action is possible, usually with help from an avocat (lawyer).