The decree of December 18, 2014 setting the list of experimental departments for the revision of the rental values of residential premises provided for in article 74 of law n° 2013-1279 of December 29, 2013 on amending finances for 2013, draws up the list of departments for experimenting with the revision of the rental values of residential premises provided for in article 74 of the amending finance law for 2013.
The departments selected for the experimentation with the revision of rental values are:
- Charente-Maritime;
- the North ;
- the Orne;
- Paris ;
- the Val-de-Marne.
The rental value of each property or fraction of property is determined according to the state of the rental market.
It takes into account the nature, location and consistency of the property or fraction of property considered. The rental value of premises with an exceptional character can be determined by direct assessment by applying a rate to be defined during the experiment. The government must submit a report to parliament no later than September 30, 2015. This report outlines the consequences of the revision for taxpayers, local authorities, public establishments for inter-municipal cooperation and the State. It examines the methods according to which the revision is carried out with a constant tax product for the local authorities and endeavors in particular to measure:
- tax transfers between categories of taxpayers;
- the impact of the revision on the financial and fiscal potential of local authorities, the distribution of state grants and equalization instruments.
