Overview
- A confidential DGFiP memo dated February 27 outlines an information campaign to municipalities after the local elections and confirms a commune‑by‑commune choice on applying the update.
- The method imputes standard 'elements of comfort' to many dwellings by adding fixed square metres to the taxable surface, such as 4 m² for running water, 2 m² for electricity, 5 m² for a bathtub, and 3 m² per WC.
- Officials estimate roughly €470 million in additional revenue and an average €63 increase for affected properties if communes adopt the recalculation.
- The government says the exact list of comfort items is not yet finalized, while homeowner and mayoral groups criticize the approach as unfair and argue enforcement should remain with tax services.
- Communes must notify their departmental tax office by the end of September to apply the change for 2027, with owners to be alerted online and by mail and given the option to contest imputed amenities.