Property tax in Seine-Maritime : where can you find your municipality’s rates?

These published rates should be read with caution. The rate displayed online is not just the council rate, and on its own it does not always correspond to what you see on your tax notice. Depending on the authority, certain components are added to the basic rate, and particular circumstances may explain a discrepancy between the published rate and the rate actually applied.

Key points to remember

• The public local taxation website for individuals displays the rates voted by councils and inter-municipal bodies.
• For council tax on built properties, the rate shown is a global rate, not just the council rate.
• TEOM is shown separately and appears on the same tax notice as the property tax on built properties.
• In the event of a new municipality or inter-municipal restructuring, the rate shown on the platform may temporarily differ from the rate appearing on the tax notice.
• Property tax on built properties is, in principle, payable by the owner or usufructuary of the property on 1 January of the tax year, with a specific rule in the case of a life annuity sale with retained right of use.

Where to check your local authority’s rate

This platform presents the local direct taxation rates voted on by councils and inter-municipal authorities. For a property owner in Seine-Maritime, it allows them to search for their council area and view several local taxes using the same reading approach.

You can also see there, where the information exists, the TEOM rate, the property tax rate on undeveloped properties and the council tax rate.

This online search is particularly convenient if you are comparing several towns on the Alabaster Coast, for example before buying a traditional local house or as part of a market value appraisal relating to an inheritance or division.

What the displayed rate actually includes

The most important point is the following: the rate shown on the public platform is presented from a taxpayer-wide perspective. For property tax on built properties, it results from the combination of several components.

• the municipal rate ;
• the intermunicipal rate ;
• the rates set by associations of municipalities;
• special tax rates, particularly the tax collected for public land and development establishments;
• for Île-de-France, the annual special additional tax;
• the GEMAPI tax rate, where it is introduced by the intermunicipal authority.

In other words, the platform does not show an isolated figure for the municipality, but an overall rate intended to reflect what the taxpayer bears in the area concerned.

The same logic applies to other local taxes. The rates of chambers of agriculture, chambers of commerce and industry, and chambers of trades and crafts are not included in this calculation.

Why the online rate may differ from your tax notice

A discrepancy between the public platform and the tax notice does not necessarily mean there is an error. The DGFiP factsheet explains that, in the event of the creation of a new local authority or inter-municipal restructuring, a gradual harmonisation of rates may be decided.

During this convergence period, the rate applied may therefore temporarily differ from the rate voted by the local authority or tax-raising intermunicipal body. In this case, the rate shown on the platform is not the same as the one appearing on the tax notice.

How to read the TEOM without confusing it with council tax

Many owners look at an overall amount without distinguishing the land tax itself from the household waste collection tax. Yet the authorities clearly separate them.

According to Service-Public.fr, the same tax notice shows:

• property tax on built properties;
• the household waste collection tax.

TEOM is displayed separately on the public platform so as not to distort comparisons between areas. This separation is logical, as it funds waste collection. The TEOM rate corresponds to the rate voted by the municipality or inter-municipal authority, excluding areas with specific pricing.

You should also be aware that several household waste collection tax rates may apply within the same municipality, depending on the defined zones. A local authority may set different rates according to the level of service provided, for example the collection frequency, or provide for a zone with a specific rate where there is a waste transfer or disposal facility.

Finally, if no TEOM rate appears on the platform, collection may be financed by a REOM, meaning a household waste collection charge. This charge does not appear in this dataset because it is not part of local direct taxation.

What the rate is not enough to explain

The rate is useful information, but it alone cannot be used to accurately reconstruct your tax assessment. The final amount also depends on the property's circumstances and, where applicable, any exemptions, reductions or reliefs.

A few general rules can help you better understand your situation :

• property tax on built properties is, in principle, payable if you are the owner or usufructuary of a built property on 1 January of the tax year; in the case of a life annuity sale with the seller retaining the right of use, property tax is payable each year by the purchaser;
• it concerns in particular homes, commercial, industrial or professional buildings, as well as certain installations fixed to the ground;
• mobile cabins and caravans are not taxed, unless they are fixed to the ground by masonry attachments.

Service-Public.fr also points out that, even if the property is rented out, property tax and the waste collection tax remain payable by the owner. However, the waste collection tax is a recoverable charge, which means that reimbursement can be requested from the tenant.

For a landlord letting year-round on the Alabaster Coast, this distinction is useful when reading the notice. Cabinet Soudey also offers properties to rent year-round and property management with PCG Gestion for residential tenancies, which means correctly identifying the recoverable portion of TEOM on the tax notice.

Situations that may reduce the tax burden

If you are anticipating your property tax, bear in mind that the rate displayed for the municipality does not, on its own, say anything about your entitlement to an exemption or reduction. The authorities provide for several cases, each with its own conditions.

For example, Service-Public.fr states:

• exemptions or reductions linked to age, certain benefits or the reference taxable income;
• a 2-year exemption for certain new constructions, reconstructions and additions to a building used for residential purposes, from 1 January of the year following completion of the works, subject to a declaration within 90 days of completion of the works; the local authority or EPCI may nevertheless reduce this exemption by means of a special resolution;
• possible tax relief for a dwelling intended for letting but vacant, if the vacancy is beyond your control, lasts at least 3 consecutive months and concerns the whole dwelling or a part that can be let separately; to benefit from this, a claim must be submitted to the tax office for the location of the dwelling; seasonal lettings and furnished lettings are excluded from this relief.

These mechanisms do not necessarily eliminate the TEOM. On several occasions, the official document specifies that certain TFPB exemptions do not apply to the household waste collection tax.

If you are hesitating between simply consulting the local authority rate and carrying out a full analysis of a property before a sale, gift or inheritance, a property valuation at market value can also help place local taxation within the overall costs attached to the property.

A simple method for anticipating the amount payable

1. Search for the municipality in the public database of local rates.
2. Identify the overall property tax rate on built properties.
3. Check separately whether a TEOM rate is shown.
4. Bear in mind that the displayed rate adds together several local components.
5. Then check your tax notice, which remains the reference for the amount actually claimed.
6. Finally, check whether your situation may entitle you to an exemption, reduction or tax relief.

When you want to check your rights, the official property tax on built properties information sheet is the right reference point. If your case is unusual, the tax office where the property is located can clarify the applicable rule.

Quick-reference table of official information

Frequently asked questions