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Property Tax, Which Tends to the
Droit Immobilier

Property Tax, Which Tends to the

📅 Decision of 13 January 2016🔄 Updated on 11 October 2026⚖️ Cour de cassation👁️ 15 views📖 2 min read

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

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📌 Does this apply to your situation? Maître Cécile Zakine, French real estate lawyer, practises throughout France.
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Legal information

  • Number: 14-24.767
  • Court: Cour de cassation
  • Decision of: 13 January 2016

Keywords

droit immobilierjurisprudenceimmobilier

Practical use cases

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.

Practical application:

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.

Practical application:

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.

Practical application:

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

About the author

Maître Cécile Zakine — Lawyer at the Alpes-Maritimes Bar, Doctor of Law. Every article in this magazine is based on the analysis of a real court decision, commented and put into perspective by Maître Zakine’s team.

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Disclaimer: The analysis presented on this site is for informational purposes only and does not constitute personalised legal advice. For advice tailored to your situation, contact a qualified lawyer.

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