Property Categories for Tax Purposes

Hello, does anyone understand how the French tax authorities set the categories for individual homes. I have been googling for ages and not come up with much, other than one article which simply said that properties are placed into one of eight categories based from “poor” to “luxurious”. I wish to understand this more as my house has recently been moved up a category and, as such, my Taxes F and H have been increased by a considerable amount. I want to challenge this but I need to understand exactly how these categories work. I believe they work differently to the council tax bands in the UK so not simply based on house valuation. If anyone has a link to a helpful article on this then I would be extremely grateful. Many thanks, Keith

Have you recently been asked to submit a form H1?
If yes, the chances are that what had previously been declared bears little resemblance to what now exists so the fisc will increase your taxe accordingly.

Hi Keith there is a lot of info on the site I have linked=to…

Also, have to ask if you have improved the property in any way…quite possibly the whole commune/area has been revalued. You can always ask at your Mairie…they will know what is going on.

Quite so Graham… know several newcomers who have fallen foul of the previous owner’s failure to declare etc… :zipper_mouth_face:

Hi Graham, yes that may well be the case but I would still like to know how the categories work. I’m pretty sure I have been penalised for being Honest John (as opposed to previous owner who certainly hadn’t been). I’m just trying to find out on what basis they decise which category they slot one’s house into, although it may be a finger in the air decision. All very mysterious and I cant seem to get a straight answer from them.

Thank you Stella. I shall look again but it is really this whole “category” thing I am interested in. I need to understand on what basis they decide to pot your house into one of the eight specific categories. Until I can get an understanding of this, it will be difficult for me to know whether its accurate or whether they’ve just made an approximate “finger in the air” type guess. Keith

This from le Figaro

“Comment apprécier l’état d’entretien ?
… précisez l’état de votre habitation selon les critères suivants : « bon », si elle n’a besoin d’aucune réparation ; « assez bon », si elle n’a besoin que de petites réparations, « passable », si elle présente des défauts permanents dus à la vétusté, sans que ceux-ci compromettent son habitabilité ; « médiocre », si elle a besoin de réparations importantes ; « mauvais », si de grosses réparations doivent être effectuées dans toutes ses parties.”

Seems logical to me. However this is from 2011, and the four options are what were on the H1 I had to fill in a couple of years back, but you mention 8 categories so maybe that’s new.

They wanted to notch me up a category for having had double glazing put in, but I pointed out that I’d only had 2 windows done and there are a lot of windows still letting draughts in, so they left me at Passable. I guess if you keep declaring Médicore or Mauvais they’ll wonder why you haven’t done anything about it and eventually they might come and check.

Ha ha… Keith… I hadn’t really thought about 8 specific categories… so you are ahead of me there…

However, I do urge you to go to your Mairie and discuss the matter with them.

Why should you think you are being penalised? (Amounts are arrived at according to information received.)

Who is not giving you a straight answer??

Your sort of query is dealt with, over and over again … as properties change hands or as work is done on the property… no secret shenanigans…standard procedure.

Stella, I’m not disputing anything you say. You’re missing my point. Imagine, for example, if in the UK the authorities suddenly bumped your house from a band C to a band E after some improvements, you’d want to know on what basis they had done that as the decision could have been wrong and should have only been moved to a band D, indicating that the authorities deemed your house to be of a higher value band than it should have been. All I’m looking for is an article that explains, in English layman’s terms, how their categories work. No big deal. I just think a >60% increase is not an insignificant amount and I’m sure there are many more valuable and sizeable houses than mine where they pay much lower taxes. I remain to be convinced that they haven’t assumed my notional rental value to be higher than it realistically is, and that needs to be challenged. Keith

Keith… you raised this topic in September 2017… and the final outcome was that work had been done by the original owner and then you did some yourself… but you had to bear the brunt of the increased “perceived” value of the property once the authorities became aware…

If you would care to post a link to the site talking about 8 categories… then I will be pleased to take a look …

Stella… I don’t dispute that. When I queried the increases with the Tax office, I was told they had bumped my house up into another category based on my information. I just want to know how these categories work (and for Christ’s sakes, its no secret in the UK how our council tax bands work), just in case they have made a mistake, eg: assuming I can command a certain amount of rent when in fact I can’t. I’ll try and send you a link to the article I saw. I don’t know why it all has to be such a mystery. A reasonable question asked in a reasinable way,. Thanks anyway. Keith

I’ve never heard talk of 8 categories Keith… so will be pleased to see the link.

If you post it here in this thread… we can all see what you are talking about.


But that’s the whole point. I can’t find anything much at all about these wretched categories, otherwise I wouldn’t be “reaching out” here. All I’ve seen is a sentence buried in one of these tax-related articles that says properties are put into one of eight categories ranging from “poor” to “luxurious”. I need more definition.

Hi Keith… was this in an English publication or was it written in French???

English… Under section “Residential Tax”, 3rd paragraph, 2nd to last sentence. Bear in mind, I have been looking for an article that discusses it because the Tax people mentioned they had re-potted my gaff into a new category, so they must exist. I just want to re-assure myself that it is all correct and fair, then I’ll shut up about it forever more. Otherwise I need to challenge it, but I can only really do that when I get a better understanding of the criteria they use. Many thanks and sorry to be a nuisance. Keith

… you may also wonder why I have left it from last September until now. Basically, because of an illness in the family so only able to get back onto things now. Best, Keith

I am totally unaware of what this English Language site is talking about… :zipper_mouth_face:

The French Government talk about habitable space etc etc… and notional renting values…etc etc

I will make further enquiries for you… because you have certainly aroused my curiosity. :slightly_smiling_face:

I can’t help but that seems to be a very odd publication to be basing your argument on.

I’m not arguing. I’m looking for some help.

The noun an argument is different to the verb to argue.