Taxe Foncière: How to Challenge the Amount or Validity of Your Assessment

Are you the owner or usufructuary of an apartment or house? You are required to pay the taxe foncière on built properties by October 20, 2025, even if the property is rented out. If you notice an error, you have until December 31, 2026 to file a claim with the tax authorities.

Your taxe foncière notice has been available online since August 28, 2025, if you are not on a monthly payment plan, and since September 20, 2025, if you are. You can access it in your personal account on impots.gouv.fr under the sections “My Events” and “Documents.”

The deadline for payment is October 20, 2025, at midnight if paying online.

• For amounts €300 or less, the deadline is October 15 at midnight.

Important:

Amounts above €300 must be paid either via monthly direct debit, at the due date, or directly online through the tax website.

Property Tax Exemptions

Certain exemptions apply to taxe foncière based on ownership or the owner’s situation. For example, you may be exempt from property tax on your main residence if you receive the solidarity allowance for the elderly. You can find a detailed list of exemptions on Service-Public or refer to our internal guide for further details.

How to Challenge Your Taxe Foncière Assessment

If you wish to dispute the amount or the validity of your taxe foncière, you can submit a claim to the tax authorities. To do so online:

1. Log in to your personal account on impots.gouv.fr.

2. Access your secure mailbox (button located at the top right of the page).

3. Click “Write”.

4. Select the reason “I report an error in my tax calculation”, then “My request concerns property tax.”

5. Choose the relevant year.

6. Write your request (you can attach supporting documents).

After submitting the form, a summary screen will appear. You will receive an email notification when your request is processed, and you can view the tax authorities’ response in your secure mailbox.

You can also file your claim via postal mail to the tax office indicated on your property tax notice. A simple letter on plain paper is sufficient. Include all relevant details, especially references from your tax notice, and attach supporting documents if applicable. You may also provide a phone number and the best times to reach you, allowing the tax office to contact you if needed.

Alternatively, you can visit the tax office in person or call the service managing your file if your case is straightforward. Any claim must still be confirmed in writing if required.

Deadline: Regardless of the submission method, your claim for the 2025 taxe foncière must be filed no later than December 31, 2026.

Important: Filing a claim does not exempt you from paying the tax. If your claim is accepted, the amount already paid will be refunded.

You may also request a payment deferral along with your claim. Indicate to the tax authorities that you wish to postpone payment. If your claim is rejected, you must pay the contested tax plus a 10% late payment penalty.

Common Errors on Taxe Foncière Notices

Several types of errors may appear on your taxe foncière notice, including:

• Exemptions or reductions not applied, for example due to your age or property situation.

• Errors in calculating the cadastral rental value, which represents the theoretical annual rent your property could generate if rented. This value can change over the years depending on administrative updates, such as:

  • Expansion of living space

  • Major renovation work

  • Purchase or construction of additional facilities (garage, swimming pool, veranda, etc.)

To understand how your cadastral rental value was determined, you can request the evaluation sheet for your property from your local property tax office. This document lists all elements used to calculate the value, such as the property category and weighted surface area considered.

Reminder About Taxe Foncière Calculation

Your taxe foncière is calculated by multiplying your property’s taxable base (cadastral rental value) by the tax rate set by the local authority responsible for your property. Each year, the local authority may decide to increase, maintain, or reduce the tax rate compared to the previous year. This information is included in a dedicated section on your property tax notice.

Your taxe foncière notice may also include a household waste collection tax.