Property tax: how to dispute the amount or the merits of your tax?

Your property tax notice is available online since August 28, 2025 if you are not monthly, and since September 20 if you are monthly. You can consult it in your particular space on taxes.gouv.fr, under the headings ‘my events’ and ‘documents’.

The payment deadline is set at October 20, 2025 at midnight if you choose online payment.

For amounts less than or equal to 300 €, you have until 15 october at midnight.

Exemptions from property tax

There are a few property tax exemptions related to the property or the person who owns it, including a property tax exemption on your main dwelling if you own the propertysolidarity allowance for the elderly. You can find the different cases of exemptions on our factsheet dedicated to the property tax on built properties.

If you dispute the amount, or the merits, of your taxation, you can submit a complaint to the tax authorities. To do this, you must:

• sign in to your particular space on impots.gouv.fr ;
• access your secure messaging (the button is located at the top right of the page);
• click on “write”;
• select the reason “I report an error in the calculation of my tax”, then “my application concerns the property tax”;
• select the year;
• write your application (you can add attachments).

Once the form has been completed and validated, a summary screen of the request is displayed. You are notified by email of the processing of your request, and you can view the tax administration's response in the secure messaging of your particular space.

You can make this claim by paper mail (to be sent to the tax office whose address appears at the top of your property tax notice). A simple letter on free paper is enough. You must mention in your mail all the elements useful to the processing of your application, including the references mentioned on your property tax notice. You must also attach, if applicable, the supporting documents. You can indicate, if you wish, your telephone number by specifying the hours at which you can be reached a priori. Your public finance center will be able to call you if necessary.

You can also go directly to the counter of the service concerned in your public finance center; or you can call the department that manages your file if your case is not too complex and the service in question can provide you directly with the explanations you want (you will have to confirm your complaint in writing if necessary).

Whichever means of communication you choose, your complaint must be made by 31 December 2026 for the 2025 property tax.

What types of errors can be present on your property tax notice?

Different types of errors are possible on a property tax notice, including:

• failure to take account of a reduction or exemption, which you may benefit from, among other things, because of your age or the situation of your property;
• a failure to fulfill obligations in the establishment of the cadastral rental valuein other words, the theoretical annual rent that you could collect if your property was rented. This value may change over the years depending on changes observed by the tax administration, such as the expansion of the living area of your property, the completion of major works, or the purchase or construction of additional equipment (garage, swimming pool, veranda…). To find out how the cadastral rental value was established, you can request the property assessment form from the property tax center on which this property depends. This document contains all the elements that make it possible to establish the cadastral rental value of your property (category assigned to your property, weighted area retained…).