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Property tax on land 2022: rate increases, city by city

Like the two previous years, the fall of 2022 will be marked by the stability of property tax rates on unbuilt properties (TFPNB). This is revealed by the figures of the study produced by the firm FSL, which concerns 192 towns with more than 40,000 inhabitants. This tax, a cousin of the famous property tax on built properties (TFPB), is due “by the owners or usufructuaries of unbuilt properties (land, quarries, golf courses without construction, etc.), on January 1 of the tax year (2022, )”, recalls Bercy. In detail, in towns with more than 100,000 inhabitants, there are two rate increases, in Tours (+10.5%) and Clermont-Ferrand (+2.9%), and a drop in Amiens (- 5.1%). It’s not much. In the category of cities with more than 40,000 inhabitants, four of them have chosen to raise their taxes. This is the case of Pantin (+10%), Vitry-sur-Seine (+3.3%), Cherbourg (+3%) and Gennevilliers. Some have made the opposite choice, such as Le Tampon (-4.7%), Castres (-3%), Saint-Louis (-2.9%), Brive-la-Gaillarde (-0.9%) and Wattrelos (-0.4%).

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On paper, rate stability is good news for taxpayers. Nevertheless, be careful not to rejoice too quickly… Because, this year, an element will nevertheless come to weigh down the final invoice: the strong revaluation of the cadastral rental bases. As a reminder, to determine the amount of TFPNB to be paid to the taxpayer, the tax administration multiplies two elements: the cadastral rental value of the land reduced by a 20% reduction and the rate voted freely by the city. However, in 2022, the cadastral rental bases were revalued by 3.4% at the national level. An almost historic increase which also affects the property tax on built properties and the household waste collection tax (TEOM).

This dramatic increase is not coming out of nowhere. It was set on the basis of the harmonized consumer price index (HICP) which serves as a support for the calculation of the revaluation of the cadastral rental bases. And, unfortunately for taxpayers, this index, which reflects inflation, increased by 3.4% between November 2020 and November 2021. Therefore, even if the rate of your property tax on unbuilt properties did not increase in 2022 (+0%) compared to 2021 in your city, your amount of tax payable will still increase by 3.4% this fall. A very unpleasant surprise for landowners.

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