Taxes in Europe Database v2
Articles 1393 to 1406 of the General Tax Code (Code Général des Impôts).
The land tax revenues are shared by municipalities and their public establishments for intercommunal cooperation. (As from 2011, regional and departmental authorities do not perceive the land tax anymore).
The land tax is levied annually on owners of undevelopped land.
The land tax is levied annually on owners of any undeveloped land of any nature situated in France except where there is entitlement to permanent or temporary exemption.
The land tax is based on the cadastral value of land without buildings (excluding certain land included among buildings: see Property tax on buildings).
The tax base is the cadastral value at 1st January 1980, with an allowance of 20%. The cadastral value is assessed according to normal rent steps or otherwise assessed by comparison using valuation tariffs. It is increased each year by applying standard coefficients.
Local authorities have the possibility to increase the tax base for certain potential building land.
Local authorities can decide of other temporary exemptions in some cases.
The amount of tax is calculated by multiplying the cadastral income of each property by the rates voted by each beneficiary local authority for the year in question.
The tax is payable by the owner of the land on January 1st of the year of taxation, before mid-October.
Public Finances General Directorate (Direction Générale des Finances Publiques).
Since this General Directorate belongs to the central authority, 8% of the land tax revenues are taken as fee by the central authority.