{"id":1327,"date":"2018-10-24T22:08:01","date_gmt":"2018-10-24T20:08:01","guid":{"rendered":"https:\/\/www.pele-avocat.com\/?p=1327"},"modified":"2018-10-28T11:34:21","modified_gmt":"2018-10-28T10:34:21","slug":"laugmentation-des-taxes-foncieres-et-cela-nest-que-le-debut","status":"publish","type":"post","link":"https:\/\/www.pele-avocat.com\/?p=1327","title":{"rendered":"L\u2019augmentation des taxes fonci\u00e8res : et cela n\u2019est que le d\u00e9but\u2026"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Un&nbsp; nombre certain  de redevables a vu son montant de taxes fonci\u00e8res sensiblement augmenter&nbsp;: en cause entre autres, la r\u00e9vision des valeurs locatives\u2026<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\">Les imp\u00f4ts locaux sont tous fix\u00e9s sur une m\u00eame base&nbsp;: la\nvaleur locative cadastrale, qui avait \u00e9t\u00e9 <em>initialement<\/em>\nenvisag\u00e9e comme le potentiel \u00e9quivalent de loyer annuel qu\u2019aurait pu g\u00e9n\u00e9rer la\npropri\u00e9t\u00e9, si cette derni\u00e8re avait \u00e9t\u00e9 lou\u00e9e\u2026 La fiscalit\u00e9 s\u2019est adapt\u00e9e&nbsp;:\nelle a ajout\u00e9 les taxes d\u2019habitation, contribution \u00e9conomique territoriale\n(cotisation fonci\u00e8re des entreprises et cotisation sur la valeur ajout\u00e9e des\nentreprises) aux taxes fonci\u00e8res initiales.<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\">La n\u00e9buleuse du calcul des imp\u00f4ts locaux \u2013 et plus\nsp\u00e9cifiquement des taxes fonci\u00e8res &#8211; commence&nbsp;:<\/h2>\n\n\n\n<ol class=\"wp-block-list\"><li>Locaux d\u2019habitation<\/li><\/ol>\n\n\n\n<p>En principe, la valeur locative cadastrale des propri\u00e9t\u00e9s b\u00e2ties\/non b\u00e2ties, doit \u00eatre d\u00e9termin\u00e9e lors de r\u00e9visions op\u00e9r\u00e9es tous les six ans, compl\u00e9t\u00e9es par des actualisations triennales. Or, la derni\u00e8re r\u00e9vision g\u00e9n\u00e9rale datant de 1970 et son actualisation de 1980, des majorations par coefficients forfaitaires annuelles ont \u00e9t\u00e9 depuis appliqu\u00e9es. Si la r\u00e9vision pr\u00e9vue des valeurs locatives des locaux d&rsquo;habitation est en marche, elle n\u2019est toujours pas de rigueur.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2. \u00c9tablissements industriels<\/p>\n\n\n\n<p>Les \u00e9tablissements industriels c\u2019est-\u00e0-dire ceux n\u00e9cessitant d&rsquo;importants moyens techniques, sont \u00e9valu\u00e9s selon une m\u00e9thode \u00ab comptable \u00bb, qui applique au prix de revient des immobilisations (hors outillages et mat\u00e9riels d\u2019exploitation), des taux d&rsquo;int\u00e9r\u00eat.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; 3. Locaux professionnels<\/p>\n\n\n\n<p>La r\u00e9vision des valeurs locatives des \u00e9valuations fonci\u00e8res\ndes locaux professionnels a entra\u00een\u00e9 &#8211; en principe &#8211; une nouvelle fa\u00e7on de\ncalculer la valeur locative \u00e0 compter de 2018. Mais la subtilit\u00e9 \u00e9tant dans les\nd\u00e9tails, en 2018, les valeurs locatives des locaux professionnels sont major\u00e9es\npar application du coefficient forfaitaire de 1,012, car la mise \u00e0 jour\nannuelle des tarifs sectoriels et des valeurs locatives ne sera effectu\u00e9e qu&rsquo;\u00e0\ncompter de 2019\u2026<\/p>\n\n\n\n<p>Les questions sont donc multiples&nbsp;: la grille tarifaire\npar m\u00e8tre carr\u00e9 utilis\u00e9e est-elle pertinente&nbsp;? La cat\u00e9gorie du local l\u2019est-elle\naussi&nbsp;? Quelle est la surface pond\u00e9r\u00e9e retenue&nbsp;?<\/p>\n\n\n\n<p>D\u2019autant plus que ce nouveau syst\u00e8me cohabite avec l\u2019ancien&nbsp;:\nlorsque les loyers de comparaison ne sont pas retenus, les valeurs de\ncomparaison restent les valeurs de base d\u2019imposition.<\/p>\n\n\n\n<p>Bref, le plus s\u00fbr moyen de savoir s\u2019il faut contester, reste\nencore d\u2019auditer ce qui sert de base d\u2019imposition\u2026<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un&nbsp; nombre certain de redevables a vu son montant de taxes fonci\u00e8res sensiblement augmenter&nbsp;: en cause entre autres, la r\u00e9vision des valeurs locatives\u2026 Les imp\u00f4ts&#8230;<\/p>\n<div class=\"more-link-wrapper\"><a class=\"more-link\" href=\"https:\/\/www.pele-avocat.com\/?p=1327\">Continuer la Lecture<span class=\"screen-reader-text\">L\u2019augmentation des taxes fonci\u00e8res : et cela n\u2019est que le d\u00e9but\u2026<\/span><\/a><\/div>\n","protected":false},"author":13,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[22],"tags":[],"class_list":["post-1327","post","type-post","status-publish","format-standard","hentry","category-archives","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L\u2019augmentation des taxes fonci\u00e8res : et cela n\u2019est que le d\u00e9but\u2026 - Anne PEL\u00c9 FELICITAS AVOCAT<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.pele-avocat.com\/?p=1327\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019augmentation des taxes fonci\u00e8res : et cela n\u2019est que le d\u00e9but\u2026 - Anne PEL\u00c9 FELICITAS AVOCAT\" \/>\n<meta property=\"og:description\" content=\"Un&nbsp; 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