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Wealth and inheritance, Marine Tondelier

Property tax: Property tax calculated on wealth net of borrowing

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.

« Calculer la taxe foncière sur le patrimoine net d’emprunt (classes populaires et moyennes payent trop alors qu’endettés). »1

Translation by the editorsCalculate property tax on wealth net of borrowing (working and middle classes pay too much even though in debt).

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

Change of tax base with no rate or yield 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.

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.

This lever in the method · Costing for Marine Tondelier

  1. Pour une prospérité écologique, programme des Écologistes, p. 68. Open the document at this page.

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