Property tax: who pays it and how it is calculated
Property tax is payable by the owner or usufructuary of the property. The calculation of property tax is based on the cadastral rental value and locally voted rates, with possible exemptions.
Property tax on built properties is payable by the person who owns or has usufruct rights over a built property on 1 January of the tax year. The calculation of property tax may be altered by an exemption or reduction linked in particular to the owner’s circumstances or the characteristics of the property.
In Saint-Denis, as elsewhere, property tax must also be distinguished from the household waste collection tax, which appears on the same notice. Their rules are not identical, particularly when the property is let or exempt.
Key points to remember
- The situation on 1 January determines who is liable for the property tax for the whole year, even if the property is sold during the year.
- For a rented property, the owner pays the property tax and household waste collection tax, but may request reimbursement of the latter from the tenant.
- A new construction, reconstruction or extension for residential use benefits from a 2-year exemption, which the local authority or intermunicipal authority may reduce.
- Exemptions apply in particular to the main residence of certain benefit recipients or people meeting age and income requirements.
- A property intended for letting that is vacant may qualify for a tax rebate if the vacancy conditions are met.
Who has to pay property tax?
According to Service-Public.fr, you must pay property tax on built properties if you are the owner or usufructuary of a built property on 1 January of the tax year. A flat and a house are among the properties concerned.
1 January is therefore the reference date to consider when a property changes ownership. If a property is sold during the year, the seller, who owned it on 1 January, remains solely liable to the authorities for the full year’s tax, and the tax is issued in their name. The seller and buyer may agree, in the preliminary agreement or deed of sale, to apportion it pro rata according to the period of ownership; this is a private agreement and the authorities do not take it into account.
In the case of a property sold as a life annuity with the seller retaining the right of use, the official page states that the buyer must pay the property tax each year.
What if the property is rented out?
The presence of a tenant does not transfer liability for property tax on built properties to the tenant. The owner must pay this tax as well as the household waste collection tax, known as TEOM.
However, the TEOM is a recoverable charge: the owner may request reimbursement from the tenant. It is therefore important to distinguish between the two amounts when they appear on the same notice.
Which properties are covered?
Property tax on built properties applies in particular to dwellings, whether houses or flats. It may also apply to the ground beneath buildings and to land constituting an essential and immediate appurtenance of a structure.
Commercial, industrial or professional buildings are also among the taxable properties listed by the authorities. Certain industrial or commercial installations, such as a shed, workshop or tank, are also covered.
The nature of the property should therefore be examined beyond the dwelling itself. For owners of properties used for professional purposes, the property tax page describes the categories of taxable property.
How can you understand the amount on your tax notice?
The tax is assessed once a year, for the whole year, according to the situation on 1 January. Its taxable basis is equal to half the cadastral rental value, revalued each year. Local authorities vote on the rates, and the amount is obtained by applying the rate to this basis.
The amount of property tax may be altered by an exemption, reduction or rebate linked to your circumstances or your property. In certain cases, a reduction in the rental value applies after the loss of an entitlement to an exemption or reduction. The tax office can provide details of the calculation elements used for your property.
Your tax notice includes property tax on built properties and TEOM. Examine these amounts separately: a property tax exemption does not necessarily extend to TEOM. Also check whether your situation or that of the property entitles you to a tax benefit.
The tax question must also be distinguished from the value of the property. Saint-Denis Immobilier offers a market value appraisal for a divorce, gift, inheritance or division; this appraisal serves a different purpose from interpreting a property tax notice.
Which exemptions depend on your circumstances?
Some exemptions concern the main residence and take the owner’s personal circumstances into account. Exemptions linked to benefits and age do not apply to the household waste collection tax (TEOM).
Recipients of certain benefits
A person receiving the solidarity allowance for older people, or Aspa, is exempt from property tax on their main residence. An exemption is also provided for the main residence of a person receiving the supplementary invalidity allowance, or Asi, in the situation of people aged 18 to 65 described by the administration.
A person receiving the allowance for disabled adults, or AAH, may also be exempt for their main residence if their reference taxable income, after adjustments, is below the applicable thresholds. These thresholds depend in particular on household composition and the number of tax shares. To find them for your situation, consult the official information sheet or your tax office.
People over 75
If you were over 75 on 1 January 2026, you may qualify for an exemption for your main residence when your reference taxable income, after adjustments, is below the thresholds applicable to your household. The exemption may extend to a second home that you occupy.
If entitlement to the exemption is lost in these situations, it is extended for 2 years. A deduction from the rental value then applies for the following 2 years: two thirds for 1 year, then one third for the final year.
A reduction between 65 and 75
For 2026 property tax, a reduction of €100 may be available to people who were over 65 and under 75 on 1 January 2026 and whose reference taxable income is below the applicable thresholds. These thresholds depend on household composition and the number of tax shares.
If entitlement to the reduction is lost, it is extended for 2 years. A deduction from the rental value then applies for the following 2 years: two thirds for 1 year, then one third for the final year.
Which exemptions are linked to the property or the work?
A construction or extension for residential use
A new construction, reconstruction or extension of a residential building benefits from a property tax exemption for 2 years, from 1 January of the year following completion of the work. A special resolution by the local authority or intermunicipal authority may reduce this exemption. TEOM remains separate from this benefit.
To benefit from it, you must declare the construction in the “Property” section of your Public Finance account, no later than 90 days after the work is completed. If you cannot make the declaration online, you must submit it to the tax office for the location of the construction within the same period.
Energy-efficiency work in an older property
In certain local authorities, an older property that has undergone energy-efficiency work may qualify for a 3-year exemption, covering between 50 and 100 % of the property tax. For the exemption applicable from 1 January 2025, the property must have been completed more than 10 years before 1 January of the first year of application.
The expenses must relate to energy renovation services and associated equipment benefiting from a reduced VAT rate; maintenance expenses are not taken into account. The amount paid by the owner must exceed €10,000 for the year preceding the first year of exemption, or €15,000 over the 3 years preceding it.
The exemption begins in the year following that in which the work was paid for in full. After the 3 years, it cannot be renewed during the following 10 years. A declaration accompanied by proof of the expenses must be submitted to the tax office for the location of the property before 1 January of the first year of application.
Before taking any steps, check whether the local authority grants this benefit. The official exemptions page provides access to the simulator for checking the local authority’s eligibility.
What happens if a property intended for letting remains vacant?
An owner may exceptionally obtain a tax rebate for a property intended for letting that remains unoccupied. The following conditions must be met:
- the vacancy is beyond the owner's control;
- it lasts for at least 3 consecutive months;
- it concerns the entire property or a part that can be let separately.
To request this rebate, the owner must submit a claim to the tax office for the location of the property. The rebate is granted from the first day of the month following the month in which the vacancy began and also applies to other taxes, notably the TEOM.
Furnished rentals and seasonal rentals are not covered by this rebate. A period without a tenant is therefore not, in itself, enough to remove the property tax: the applicable conditions must be checked and a claim filed.
Frequently asked questions
Who pays the property tax after buying a flat?
The tax is payable by the person who owns or has usufruct rights over the property on 1 January of the tax year. If you buy during the year, the seller, who owned it on 1 January, remains solely liable to the authorities for the full year’s tax. The seller and buyer may agree, in the preliminary agreement or deed of sale, to apportion it pro rata; this is a private agreement and the authorities do not take it into account.
Does a tenant have to pay property tax?
For a rented property, the owner must pay property tax on built properties and the TEOM. However, they may request reimbursement of the TEOM from the tenant, as it is a recoverable charge.
Does a property tax exemption remove TEOM?
Not necessarily. For example, the exemption linked to a construction for residential use, as well as those mentioned for benefit recipients or people over 75, do not apply to the TEOM.
Is a new property exempt from property tax?
A new residential construction benefits from an exemption for 2 years from 1 January following completion of the work. The local authority or intermunicipal authority may reduce it by special resolution, and a declaration must be made no later than 90 days after completion of the work.
Does energy-efficiency work qualify for an exemption?
An exemption may be granted in certain local authorities for an older property, if the conditions relating to its age, the nature of the work and the amount of expenditure are met. A declaration with supporting documents must be submitted to the tax office before 1 January of the first year of application.
Can you request a reduction for a vacant property?
A tax rebate may be requested for a property intended for letting if the vacancy is beyond the owner's control, lasts for at least 3 consecutive months and concerns the entire property or a part that can be let separately. Furnished and seasonal lettings are not covered; a claim must be sent to the tax office.
How is property tax calculated?
The taxable basis is equal to half the cadastral rental value, revalued each year. Local authorities vote on the rates, and the amount is obtained by applying the rate to this basis, according to the situation on 1 January.
Sources
- Property tax on built properties (TFPB) | Service Public, service-public.gouv.fr
Good to know. The content of the articles may contain errors, omissions or information that has become inaccurate since its publication date, despite the checks carried out. It is provided for information purposes only: it does not replace the advice of a notary, solicitor, accountant or property professional, and the agency accepts no liability in the event of incorrect information. For your situation, rely on the official sources cited or contact us.
