French General Tax Code
In forceI. - Property tax on undeveloped properties is established on the basis of the cadastral rental value of these properties determined in accordance with the rules defined in articles 1509 to 1518 A and less 20% of its amount.
II. - A. - (Repealed).
B. - The cadastral rental value of building plots located in urban or development zones, where the public roads and water, electricity and, where applicable, sewerage networks existing on the outskirts of the development zone have sufficient capacity to serve the constructions to be built in the whole of this zone, delimited by a carte communale (local planning map), a plan local d'urbanisme (local town planning scheme), a document d'urbanisme en tenant lieu (town planning document taking its place) or a plan de sauvegarde et de mise en valeur (conservation and enhancement plan) approved in accordance with the town planning code, may, by decision of the town council taken under the conditions laid down in the first paragraph of I of l'article 1639 A bis, be increased by a flat-rate value of between €0 and €3 per square metre for the calculation of the share due to municipalities and public establishments for intercommunal cooperation without their own tax status.
The increase may not exceed 3% of an average flat-rate value per square metre defined by decree and representative of the average value of the land according to its geographical location.
B bis. - Unless the municipality decides otherwise under the conditions provided for in I of Article 1639 A bis, the surface area used to calculate the increase is reduced by 200 square metres. This reduction applies to all contiguous building plots held by the same owner.
C. - The list of building plots is drawn up by the mayor. This list or, where applicable, any changes made to it is communicated to the tax authorities before 1 October of the year preceding the tax year. In the event of an erroneous entry, the resulting reductions are payable by the beneficiary of the increase; they are deducted from the allocations mentioned in article L. 2332-2 of the General Code of Local Authorities.
D. - 1. The increase does not apply:
1° To land belonging to the public land establishments mentioned in articles L. 321-1 et L. 324-1 of the town planning code, to the agencies mentioned in articles 1609 C and 1609 D of this code, to the public establishment Société du Grand Paris mentioned in article 1609 G, to the body mentioned in Article 1609 H.
2° To plots supporting a building liable to property tax on built-up properties and whose rental value is determined in application of article 1496;
3° To land classified for less than one year in an urban or urbanisation zone;
4° To land belonging to or leased to a person covered by an agricultural social protection scheme, within the meaning of article L. 722-1 of the Rural and Maritime Fishing Code, or mentioned in article L. 731-23 of the same code and used for the needs of an agricultural holding, within the meaning of article 63 of this code.
2. Benefit, on a claim submitted within the period specified in article R. * 196-2 of the Book of Tax Procedures and in the forms provided for by the same Book, a reduction in the fraction of their assessment resulting from the increase, which is deducted from the corresponding allocations mentioned in Article L. 2332-2 du code général des collectivités territoriales:
1° Taxpayers who can prove that by 31 December of the tax year, they had obtained planning permission, a development permit or a subdivision authorisation for the land subject to the increase. However, the increase is reinstated retroactively in the event that the building permit, development permit or subdivision authorisation lapses;
2° Taxpayers who can prove that they sold the land subject to the increase on 31 December of the tax year.
3. The increase is not taken into account when establishing the special equipment taxes provided for in articles 1607 bis to 1609 H.
