the cities where they increased the most between 2012 and 2017

Housing tax and property tax rates have increased in almost half of the municipalities with more than 50,000 inhabitants in five years. Find out in what proportions.

As every year, the payment deadline being fixed in mid-October, the property tax remembers the good memories of non-monthly liable taxpayers. And hardly have they offloaded the amount due when they arrive in November the deadline for the settlement of the housing tax. Put the subject of local taxes on the carpet at this time of year is therefore not an odd thing. The moment even seems rather well chosen to review their evolution in recent years. To do this, the JDN measured the difference between the tax rates on housing tax (TH) and the property tax rates, on buildings (TFB) and non-buildings (TFNB), voted by municipalities in 2012 and 2017.

Result: over the period, local taxes (housing tax and property taxes on built and non-built) increased in almost half (49%) of cities with more than 50,000 inhabitants. Not all are housed in the same boat. The sum of the upward movements in these rates varies from +0.5 to +25 points. Figures to put into perspective, however. Firstly, because the tax rates decided by local authorities are not the only elements taken into account in the calculation of local taxes. Their amount is in fact obtained according to the rental value net of the property on January 1 of the current year (that is to say, reduced by abatements), on which the rates in question apply. On the other hand, because the strong increases observed may result from “catching up”. Example with the municipality of Saint-Denis, in Seine-Saint-Denis, which takes over the 4^e highest increase (+15 points) and which, however, continues to display lower tax rates than the average of the 129 cities with more than 50,000 inhabitants.

Saint-Louis (Réunion), Créteil (Val-de-Marne) and Aubervilliers (Seine-Saint-Denis) precede Saint-Denis and climb on the podium of the cities where the local tax rates increased the most between 2012 and 2017, with +25.5, +20.9 and +15.4 points respectively. Note that apart from Saint-Louis, Toulouse (Haute-Garonne), Clermont-Ferrand (Puy-de-Dôme), Annecy (Haute-Savoie) and Dijon (Côte-d’Or), all the cities present in the ranking are located in the Paris region. Conversely, local tax rates fell in 20 of the 129 cities with more than 50,000 inhabitants, or 16%, and remained stable in 46 municipalities, or 36% of the sample.

Going into more detail, housing tax rates have increased in 47% of cities with more than 50,000 inhabitants, led by Aubervilliers (1^re) and Saint-Denis (2^e), always. Créteil completes the top three, with an increase of +10 points over the period. Housing tax rates have remained stable in 39% of municipalities with more than 50,000 residents and have even decreased in 17% of them. Roubaix (-3.2 points), Cherbourg-en-Cotentin (-3.1 points) and Annecy recorded the biggest declines in the housing tax rate.

In terms of the property tax rate on buildings, the largest increases are to be credited to Saint-Louis (Réunion), with + 8.6%, Cherbourg-en-Cotentin (+ 6.2%) and Lille (+ 5.5%). On the opposite side of the scale, Laval (Mayenne), Charleville-Mézières (Ardennes) and Reims (Champagne) posted the largest reductions in property tax rates on buildings. In total, the property tax rate on built properties increases in 42% of municipalities with more than 50,000 inhabitants between 2012 and 2017. It remains stable in 48% and decreases in the remaining 10%.

The property tax rate on undeveloped properties has increased in 41% of cities with more than 50,000 inhabitants over five years, at the head of which are loyal to the post, Annecy (+14.5 points), Saint -Louis (+10 points) and Toulouse (+9.3 points). It did not change in 43% of them and fell in the remaining 16%. Roubaix (-6.8%), Reims (-6.6%) and Charleville-Mézières (-4.6%) once again stood out with the largest rate declines.

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