Property tax recalculated at every sale from 2028? What the proposal says, and what it changes for selling

Your property tax rests on a 1970 value. An amendment proposes recalculating it at every sale.

The property tax on your house rests on a value set, for the most part, in the early 1970s. An amendment to the draft 2027 budget proposes recalculating it at every sale, inheritance or gift, from 1 January 2028. Nothing has been voted. But buyers are already starting to ask the question.

A tax base fifty years old

Property tax (taxe foncière) is calculated on the home's cadastral rental value: the theoretical annual rent it could have brought in. For homes, these values were set based on the situation on 1 January 1970, then simply uprated each year by a national coefficient, which was 0.8% in 2026. The final amount then depends on the rates voted by the town and the intermunicipal authority.

The result: two comparable houses, in the same street, can pay very different taxes, depending on how they were classified half a century ago and the works declared since. A general revaluation has been planned since the 2020 Finance Act. It has been postponed several times: the 2026 Finance Act now sets it for 2031, with owners required to file a declaration before 1 July 2028.

What the amendment proposes

The general rapporteur of the budget at the National Assembly, Philippe Juvin, tabled on 10 October 2026 an amendment (no. I-3528) that does not wait for 2031. According to its text, from 1 January 2028, the rental value of a home would be recalculated at its next sale, inheritance or gift, using a new method:

• a rate per square metre for each area, set from the average rents observed;
• the actual floor area of the home, including its outbuildings;
• a location coefficient, from 0.7 to 1.3, to reflect the precise location.

The new base would not apply in the year of the transfer, but the following year: a property sold in 2028 would see its tax recalculated on the 2029 notice. Homes that do not change owner would keep the old calculation until the general revaluation.

A cost disclosed upfront reassures; a cost discovered at the notary's triggers renegotiation.

Who would pay more, who would pay less

There is no public study quantifying the effect on each home. The logic of the text nevertheless points to two situations:

The properties most exposed to an increase are those whose current value is furthest from the market: well-located old houses, heavily renovated homes whose works have not changed their classification, neighbourhoods that have become sought-after. Conversely, homes overvalued fifty years ago could see their tax fall. Another exercise is already under way: the update of “comfort features” (bathroom, heating), suspended at the end of 2025 then resumed with the agreement of the towns, may increase some taxes as early as 2027.

What it changes for selling

A buyer looks at their monthly repayment, but also at their fixed costs. If the amendment were adopted, the property tax shown on the seller's notice would no longer necessarily be the one the buyer will pay. Well-advised buyers will ask, and some will take it into account in their offer, especially when rising mortgage rates are already shrinking their budget.

Three reflexes, whatever the vote:

• Provide the latest property tax notice from the first viewings. A cost disclosed upfront reassures; a cost discovered at the notary's triggers renegotiation. A complete file also avoids the mistakes that turn a good house into an unsellable property.
• Promise nothing about the future. If the question is asked, the right answer is that the text is under discussion and that the tax could change, one way or the other.
• Do not confuse tax and price. A few hundred euros a year do not justify a sharp price cut. A badly positioned price costs far more: it is often one of the real causes of an unsold house.

A useful reminder: the year's property tax is due from whoever owns the property on 1 January. In practice, the deed of sale almost always provides that the buyer reimburses the seller for the share corresponding to the period after the sale.

Our approach

We help owners sell properties the market looks at closely: old houses, inherited properties, unusual properties. Our role is to present the property and its costs without hiding anything, to avoid last-minute renegotiations. Tell us about your property.

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