The tax base will be the cadastral value of land plots.

The tax base is determined by the "valeur locative cadastrale.

Taxe Foncière is determined by the “valeur locative cadastrale” (local tax registry value).

The tax base is equal to 80% of the cadastral rental value of the land.

Moreover, the amount of land tax is directly dependent on the cadastral value.

It is equal to the decreased cadastral rental value of a 50% reduction.

Assessed value is determined by detailed calculation for each category and class of a certain number of similar real-property units.

Each property has a cadastral rental value (rendita catastale) that is reported in the public deed of the purchase of the property.

The fixed portion is calculated in the same way as the taxe foncière on 50% of the estimated letting value of the property or valeur locative cadastrale.

All states with exception of the Northern Territories levy an annual land tax for owners of land beyond a threshold value.

From 1st January 2012, non-residents who own a second home in France will be charged an annual tax of 20% of the cadastral value of the property.

From 1st January 2012, non-residents who own a second home in France will be charged an annual tax of 20% of the cadastral value of the property.

Land survey register : The set of documents that enable plots of land and buildings to be situated geographically, show the divisions, identify the owners and supply the cadastral rental value.

These vacant housing and second homes that currently taxed for the first year 12.5% of the cadastral rental value – much lower than market prices – and 25% for the second year would increase to 50% and 100% for same period.

The calculation of the property tax is based on the cadastral rental value, which corresponds to what he could earn if rent up to market conditions.

The tax base is equal to the cadastral rental value (defined upon CET assessment) reduced by a lump-sum allowance of 50% for buildings or 20% for sites.