Aller au contenu principal
Property Tax, Which Tends to the
Droit Immobilier

Property Tax, Which Tends to the

📅 Décision du 13 January 2016⚖️ Cour de cassation👁️ 8 vues📖 2 min de lecture

Property tax, which tends to the preservation of the undivided property within the meaning of Article 815-13, paragraph 1, of the Civil Code, is borne by the co-ownership until the day of partition. The judgment that leaves this expense to be borne by the co-owner occupying the undivided property is liable to be quashed.

Reference Decision: cc • No. 14-24.767 • 2016-01-13 • View the decision →

This decision sheds important light on your property law. Here is what it changes for you.

The Situation

Property tax, which tends to the preservation of the undivided property within the meaning of Article 815-13, paragraph 1, of the Civil Code, is borne by the co-ownership until the day of partition. The judgment that leaves this expense to be borne by the co-owner occupying the undivided property is liable to be quashed.

What the Law Says

This decision confirms the fundamental principles of property law.

Key Takeaways

  • Strictly observe the statutory limitation periods for appeals
  • Keep all your supporting documents (deeds, instruments, correspondence)
  • Anticipate: preventive advice always costs less than litigation

For an analysis of your situation: 30-minute consultation at €45 with Maître Zakine.

📌 Does this apply to your situation? Maître Cécile Zakine, French real estate lawyer, practises throughout France.
→ Prendre RDV pour une consultation droit du travail  |  → Browse all our legal articles

Informations juridiques

  • Numéro: 14-24.767
  • Juridiction: Cour de cassation
  • Date de décision: 13 janvier 2016

Mots-clés

droit immobilierjurisprudenceimmobilier

Cas d'usage pratiques

1

Sibling Dispute Over Property Tax on Inherited Home

After their parents' death, three siblings co-own a family house in Aix-en-Provence. One sibling lives there alone, while the others insist she must pay the full annual property tax of €2,400.

Application pratique:

Under the Court of Cassation ruling, property tax for undivided property is a common expense until partition. The occupying sibling cannot be forced to pay it alone; all siblings must share the cost. The non-occupying siblings should reimburse their shares or face a legal claim for repayment.

2

Buyer Entitled to Refund for Overpaid Tax in Undivided Flat

You bought a Paris flat as undivided co-owners with a friend. For two years, you paid the entire €1,800 annual property tax because you were the only occupant, but now you've sold your share.

Application pratique:

The 2016 decision confirms that property tax is a debt of the co-ownership, not solely the occupier. You can seek reimbursement from your former co-owner for their proportionate share of the tax paid during your occupancy, even after the sale. Keep all receipts and formally demand payment, referencing this case law if needed.

3

Investor in Undivided Rental Property Faces Tax Allocation Issue

You co-own an undivided commercial building in Lyon with a partner. Your partner manages the property and has been deducting the full €5,000 annual property tax from rental income before splitting profits.

Application pratique:

The Court of Cassation ruled that property tax is borne by the co-ownership. Your partner cannot unilaterally allocate it as an expense before profit sharing; you are entitled to your share of the tax deduction. Request an account readjustment and cite this decision to ensure equal contribution to the tax burden.

Maître Cécile Zakine

À propos de l'auteur

Maître Cécile Zakine — Avocate au Barreau des Alpes-Maritimes, Docteur en Droit. Chaque article de ce magazine est rédigé à partir de l'analyse d'une décision de jurisprudence réelle, commentée et mise en perspective par les équipes de Maître Zakine.

Prendre rendez-vous →

Avertissement: Les analyses présentées sur ce site sont fournies à titre informatif uniquement et ne constituent pas des conseils juridiques personnalisés. Pour une consultation adaptée à votre situation, contactez un avocat.

★★★★★4.9/5 — Google Reviews

Does this affect you?

Consult Maître Zakine — lawyer, Doctor of Law. Fast, clear answer.

Book a consultation →

🔒 Confidential · No obligation

📬 Get legal updates

One legal analysis per week, straight to your inbox. Free, no spam.

🔒 1-click unsubscribe · GDPR compliant

★★★★★4.9/5 — Avis Google

Maître Zakine, Doctor of Law

Phone and video consultations available — Fast appointments

Book an appointment
First consultation 30 minutes — €45

🔒 Confidentiel • Sans engagement • Réponse rapide