Section actions
Duration: Preparation: 2–4 hours; DGFiP response: up to 6 months
Cost: Free claim; tax lawyer in case of refusal: 500–3 000 €
Possible online
Who this guide is for
Section actions
- You if your property tax has increased sharply for no obvious reason
- You if the cadastral surface or description of your property is incorrect
- You if your property is degraded/unsanitary but tax remains full
To be prepared in advance
Section actions
- Property Tax Notice of the year under appeal
- Cadastral matricle (section, number) — indicated on the opinion
- Evidence: cadastral plan, expert reports (diagnostics), degradation photos, repair estimate
Step-by-step procedure
Section actions
- 1Check the details on impots.gouv.fr → particular space → « Services » → « Property ». Compare surface, batch number, comfort class with reality.
- 2Deadline for challenge: 31 December of the year of receipt of the notice for the contentious claim. For error of material characteristic — no strict time limit, but to be filed before 31 December.
- 3Litigation claim (general procedure): send a mail (recommended with AR) or online on impots.gouv.fr to the Property Tax Centre. Indicate number, justification, revision requested. Attach the evidence.
- 4Grounds for challenge: area error (range ≥10 %), characteristics (comfort, exposure), cohesion elements (dependencies, swimming pool absent), rental value 2× above the communal average, easements, decline not taken into account (fire, natural disaster).
- 5For material errors — ask for a review of the features at the Tax Centre (formality, often free of charge).
- 6For excessive rental value — the claim is more complex. There is a need to demonstrate inconsistency with comparable properties in the municipality; the DGFiP can request expertise. Prepare for a refusal at first instance.
- 7Recourse in excess of power: for an illegal decision (e.g. illegal taxation of vacant premises) — before the administrative court within 2 months of the response of the DGFiP.
- 8DGFiP response generally within 6 months. In case of refusal — mediation DGFiP (Ombudsman of economic and financial ministries), then Administrative Tribunal (3–18 months). Tax lawyer fees: 500–3 000 €.
Common mistakes
Section actions
- Allow the deadline of 31 December of the year of receipt of the notice to pass — the main reason for rejection.
- Contest the only communal rates — the rates are fixed by the municipal council, separate recourse (Administrative Court).
- To believe that any disagreement with the assessment is a reason — material proof of error is required.
- Do not use the free feature revision option (hardware error) and go straight to litigation.
- Pay the tax in full during the challenge — payment remains mandatory to avoid penalties; refund after decision.
Official sources
Section actions
Show sources in this section
Important remark
The procedure is governed by the LPF (book of tax procedures). Indicative information; for your challenge, contact the Tax Centre or a tax board.
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