Empty Land and Tax

Property & Home
1

Hello, I am thinking of buying land next to our house. It has no buildings on the land but does have planning permission which we will let lapse. My question: Is there ongoing tax, like Tax. d’habitation, to pay on owning empty land?

Thanks

2

This is France!!!

Yes there is a “taxe foncière sur les propriétés non bâties (TFPNB)”. And because it has planning permission it has been designated constructible land, so it will have a higher value than just rough grazing.

3

Thanks for TFPNB.

4

The planning permission may lapse (in time) but if the local plan specifies the land as constructible then that will remain (but the value may may persist as JJ suggests) leaving it open to someone i the future to apply for the permission to be restored.
I would talk to your Maire about it… There has been pressure on them in the past to reduce the constructible land in some areas and this might just be of interest to them. Whether or not it might also reduce your TF is also something you could ask if you have no other plans for the land.

5

Thanks Graham, writing to our Mayor at the moment.

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