Wealth and inheritance, Jean-Luc Mélenchon
Property tax: Property tax made progressive according to actual total wealth
Direction of change: change of another kind, or uncertain direction, compared with current law.
The lever. Annual tax paid by owners, calculated on the cadastral rental value: revision of values, capping, exemptions. Direction rule: ↑ heavier tax.
« Refonder la taxe foncière pour la rendre progressive et que chacun paie à hauteur de son patrimoine total réel »1Translation by the editorsRecast property tax to make it progressive so that everyone pays according to their actual total wealth
Encoding
No cost-schedule parameter for this position: see the costing for the reason.
Costing
Announced by the candidate
not announced
The programme does not cost this measure.
Published costings
none
No external costing of this position recorded to date.
Our calculation
not costed
Overhaul of the base with no rate schedule or revenue target: nothing to cost.
Current law, sources and limits of the cost schedule
Current law. Property tax on built property: rate voted by municipalities and intermunicipal bodies (and no longer by the départements since 2021), applied to the cadastral income (half the rental value, 1970s bases uprated). Yield: €43.1bn in 2025, plus €1.2bn on unbuilt land, of which €27.0bn paid by households.
Horizon. Full year; local revenue. A cut decided by the State only costs the State if it compensates.
Limits. No source read officially breaks down revenue between main residences and households' other dwellings; an exemption for main residences requires data from the DGFiP or the OFGL. Coefficients calculated by the editors (1% of revenue). The revision of the rental values of dwellings has been postponed; its effect is redistributive and revenue-neutral if rates adjust.
- Fipeco, Les impôts locaux, 2026-06-24: « La taxe sur le foncier bâti (TFB) a rapporté 43,1 Md€ en 2025 (contre 1,2 Md€ pour la taxe sur le foncier non bâti). Son produit est désormais totalement affecté aux communes et à leurs groupements. »
- Fipeco, Les impôts sur le patrimoine des ménages, 2026: « de 27,0 Md€ pour les taxes foncières (part ménages) »
How to read these amounts. These are static costs and revenues, with no feedback effect, over a full year: nothing on growth, employment or the revenue that economic activity would gain or lose. A higher net cost does not on its own make a worse policy, nor net savings a better one: each programme rests on an economic model (demand-led stimulus, lower compulsory levies, consolidation of the public accounts…) that the cost schedule does not settle. GDP itself measures a volume of activity, not well-being or the usefulness of what is produced. Economic models and feedback effects.
- L’Avenir en commun (édition 2025), p. 28. Open the document at this page.
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