Can home owners ask for French property tax payment deferral?

Reader Question: I know property tax bills in France are expected soon, but I am struggling with my finances after losing my job. Can I get an extension on the payment?

Notices for France’s main property tax (taxe foncière) have already started to go out for those with online tax accounts, or otherwise should be arriving shortly in the post. 

Read more: LIST: Key dates in 2024 for France’s property owner’s tax

If, however, you think you will struggle to make the payment, you have some options.

Firstly, it is important to know that, to avoid such issues in future, bills can be split into ten monthly instalment payments (running from January to October). 

The deadline to do this for 2024’s bill has passed, but you can set it up for 2025’s if you wish. 

This is called mensualisation and you can request it to start from January, if you apply before December 15.

You presumably did not set this up, however, so are facing paying a substantial one-off bill, which will usually need to be paid by October 15 or (on the internet) by October 20.

Deferrals possible – but not guaranteed

In answer to your question, yes, it is possible to ask for an extension, called un délai de paiement. 

Both main and second-home owners can make the request – there is nothing preventing those who have a second home in France from asking for a deferral.

This must be done either through your personal space on the French tax site (if you receive the tax notice online) or by going to your local tax office. 

The address will be shown on your property tax notice. 

You can use the online secure message system via your personal space, by clicking on – Ecrire à l'administration / J'ai un problème concernant le paiement de mon impôt / J'ai des difficultés pour payer – then following the relevant instructions for taxe foncière. 

You will need to explain the reasons for the difficulties – an unexpected loss of your job, death of a spouse, high medical costs, etc – as well as providing evidence. 

The tax authorities review cases on an individual basis and have up to two months to respond, hence it is important to make this request as soon as possible. If you have not received a response within two months, the request has been denied. 

Some exceptional circumstances may require up to four months of review, but if this is the case, you will be notified that your case is still being looked at before the end of the two-month period. 

Successful requests will be confirmed with additional information about a restructured payment of the tax, either online or via a letter. 

Note that where a taxpayer believes that they simply cannot pay - as opposed to needing more time - it is possible to request not to pay at all (or to pay less), called une remise gracieuse.

Read more: Taxe foncière explainer: Who pays and the exemptions