Tax foncière 2026 - calculators at the ready!

[Headers]

https://www.tf1info.fr/immobilier/taxe- ... 07715.html

[Blaze]

"Eléments de confort" were originally designated in the 60s but today they are deemed as essentials, or at least something you would expect in living accommodation. France was certainly well behind countries like Britain and Germany in terms of "éléments de confort" in the 60s !! Even today, the French love their squat-and-runs though I doubt any would have them in their own homes !

On the TF1 news item last night, they said they were using AI technology to find properties where such "elements of comfort" had been installed but were not declared for tax foncière purposes. Aerial/satellite photos have revealed plenty of undeclared swimming pool (the French seem to prefer to call these "omissions" ....)

Mains water, which has been made accessible to all but the remotest houses for some years now should not IMO be considered a luxury, neither should electricity. We already pay tax on those utilities ... We know people who have added bathrooms, verandahs, and converted roof space to living space, none of which has been declared. At the risk of sounding self-righteous, we have always declared such work done and it's partly because of those who don't that we are now going to be stung for a higher tax foncière.

[MAD87]

@Blaze I saw the TF1 reportage too and found it rather startling. Electricity, running water, sanitation - as you say basic items, although I remember not that many years ago that there were still houses in rural parts without electricity!

[Naylor's Ark]

It was truly shocking to see the living conditions in some of the Houses we viewed, when looking to buy our first house here. (2004)
It was like something out of the dark ages.

[Hotrodder]

You should look at Brittany. My first place here didn't have electricity, water, or fosse. A place that had been home to a family of 13 people, (3 generations at the same time). In the same village there were two houses inhabited with only dirt floor downstairs. The place I have now had all three utilities when I moved in but none were fit for purpose. I have always been careful to not make any changes that require the full permission and reporting of all details. That usually opens the door for tax reassessment. Most old wrecks haven't been reassessed since the mid 60s.

[Blaze]

As I've said above, mains water (drinking water) was made available to the majority of properties by the 1980s but many chose not to be connected. The house we bought in 1996 could have been connected to mains water and electricity, but the owner preferred not to. No septic tank either, just a fosse étanche which I suppose he emptied himself somewhere .....

Most old wrecks haven't been reassessed since the mid 60s.

Given all the wrecks that have been done up since the 60s, there's certainly money to be gained from those who haven't declared their "Eléments de confort". It's easy enough to trace people connected to mains water and electricity and if the amount water consumed appears to exceed what might be expected for the size and declarations of the property .....

[hughnique]

I recently had a demand from the impots for the TF I will be paying in 2026, and giving me details of the monthly standing order. As I was 75 in January 2025, so obviously will be 75 on the 1/01/2026, I made representation about exemption, as our income is below the threshold. I received a reply that although my income qualified us for exemption, my age didn't. I am a bit confused as to when I will qualify, the only explanation I can presume is that the TF is paid 1 year in arrears, so the 75 year rule turns out to be 76 in my case, or has there been a mistake by the impots?

[suein56]

or has there been a mistake by the impots?

No mistake; both husband and wife have to be 75, if they are joint owners of the property.
Is your wife younger than you ?

[hughnique]

Yes she is only 35

[Blaze]

A couple of years ago, the only Brit couple we know in our area told us that they'd had a visit from a TF inspector who wanted to see their (very large) garden sheds. They seemed to think it was us so we distanced ourselves from them instantly. We've better things to do with our time than spy and report on people. If we were that way inclined, we'd have added all the undeclared inside work they'd done. A shame really but it showed what they really thought of us ....