You have received your tax notice from property tax and does not understand the amount displayed. This annual local tax, which affects all real estate owners, varies from city to city. If you have installed a guest bedroom with an extra shower and WC or if you have converted your attic, your property tax will also be affected. explanations.
“In terms of property tax on residential premises (house or apartment), the starting point is the constructed area of the dwelling.t. The m² are corrected by coefficients related to the state of the property, and its geographical location in the municipality. The so-called “comfort” elements come to add (“fictionally”, only for calculation), additional m². Then, the base obtained is multiplied by a municipal rate“explains Karine Ambroise, a lawyer specializing in tax law at the firm Ambroise Avocat, who has also developed a property tax calculation software and has created a dedicated website.
But what are these comfort elements? “By comfort elements we understand the connection to the networks: electricity, gas or running water… And also sanitary and heating elements, such as toilets, bathtub, shower… No, you’re not dreaming… They are good “comfort elements”. . And each of these elements will add taxable m², thus increasing your property taxsays Karine Ambroise.
This is justified by the fact that the property tax calculation method dates back to 1970… At that time, “having a toilet or bathroom in the accommodation or being connected to the networks was not the norm. We had to differentiate between apartments and houses equipped with more traditional apartments. This calculation method is deprecated and is no longer needed“, he warns.
• Added a bathtub and additional toilets
“Any additional comfort or beautification items that enhance the property can increase the rental value. This is the case if you create a bathroom that did not exist, additional toilets, a bathtub instead of a shower… In the cases mentioned, there is no increase in living space but comfort elements that are taken into account in the evaluation general. of the property“, explains the General Directorate of Public Finances, DGFiP.
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Sanitary elements such as a toilet, a shower or a heater are part of the so-called comfort elements and therefore these elements increase the surface of the house for taxes. They are converted into theoretical square meters. “A bathtub adds 5 m² to the useful surface, a shower 4 m², toilets 3 m² and sinks 3 as well. They are fictitious square meters because the surface of the toilets was already taken into account, for example, but as an element of comfort is added, the property tax increases. Contrary to what one might think (or want…) the property tax is not at all linked to the real value of the property», Details Karine Ambroise. So think twice before installing a guest bedroom with its own bathroom. The more a dwelling has sanitary facilities, the more the property tax increases.
• I replace a shower with a bathtub
A bathtub adding 5 fictitious m² and a shower 4 m², we observe that there is a difference of one square meter, so it is not the substitution of a shower for a bathtub that will affect the property tax. “It doesn’t matter if it’s a shower or a bath. Homes are currently classified into 8 categories (from dilapidated to luxurious). It is rather the number of items to look at. If the property has several showers or bathrooms, then it can fall into category 1 or 2. It is of all the elements that make up the property, that it is necessary to locate to determine the category.», explains Maître Marie-Cécile Clémence, lawyer, specialist in local and real estate taxation at the firm M2C Avocat.
• I transform a bedroom into a living room
No additional surface or any element of comfort is added, so this change of use from bedroom to living room, this redistribution of rooms, has no impact on the IBI.
• I am remodeling my kitchen
Renovating your kitchen doesn’t weigh more on your property tax. The kitchen sink is not considered a comfort item unlike a bathroom sink. So you can remodel your kitchen with peace of mind.
• I convert the attic into a bedroom
“This will increase the value of your home and will also lead to an increase in your property tax. In fact, “extra” areas, such as attics and basements, are taxed less than “main” use rooms, such as bedrooms, living rooms, family rooms, and kitchens.», Comments Karine Ambroise.
• I am building a swimming pool
On average, a swimming pool measures 30 m² in France and generates a property tax increase of €200, according to the DGFiP. If you declare your pool for taxes 90 days from the completion of the work, you will benefit from a real estate tax exemption for 2 years. The only way your property tax won’t go up because of your pool: Get a removable one, one that can be easily moved without being destroyed, like an above-ground, uncemented pool, for example.
“If you are carrying out expansion or construction works, declaring these novelties will allow you to benefit from a temporary exemption of 2 yearsconcludes Karine Ambroise.