Will the reassessment of the rental value of 7 million homes be carried out through an irregular procedure?

Last week, several news articles reported on the possible reassessment of the rental value of more than 7 million homes because taxpayers allegedly failed to report certain amenities.

According to the same articles,administration taxpayers by email early next year, and a new document will then be available on the impôt.gouv website. Taxpayers will then have the opportunity to challenge these details before receiving their property tax bill.

However, case law holds that whenadministration the information reported by a taxpayer for property tax purposes, particularly regarding amenities, they must respect the principle of the right to a fair hearing (Council of State, 8th and 3rd Sub-Sections, June 29, 2005, No. 271893, Lebon; CE, 8th Sub-Section, Oct. 23, 2015, No. 372778, unpublished).

It is then required to invite the taxpayer to submit comments. To provide proof that it has invited the taxpayer to do so, the letter is generally sent by certified mail with return receipt requested.

Case law nevertheless provides for the possibility of sending mail by other means, subject to the conditionadministration “establish the date of submission of the mail and, if the mail has not been picked up, the delivery of a delivery notice through means of proof offering equivalent guarantees”(Council of State, 8th and 3rd Sub-Sections, Feb. 8, 2012, No. 336125, Lebon T.).

In the specific case of the revaluation of 7 million homes,administration notify taxpayers by email. It will also post a document on the impot.gouv website.

However, it is reasonable to question whether these elements will suffice to prove that the taxpayer was given the opportunity to submit comments. The email does not confirm that the taxpayer received the document. Making the document available on the impot.gouv website—even if the taxpayer opens it—does not appear to provide such proof either.

Ifadministration provide evidence that it allowed taxpayers to submit comments, the reassessment of the 7 million homes could be challenged by all taxpayers.

This monitoring service is provided by Mispelon Avocat, a law firm specializing in tax audits and tax litigation. You can stay updated by subscribing to the newsletter via this link.