Property tax in Besançon in 2026: a high rate, but frozen

1. The 2026 municipal rate in Besançon : 43,72 %, still frozen

On the 2026 property tax notices, the share voted by the town of Besançon stays at the level of previous years. According to the local direct tax rates, the municipal rate applied to built property stands at 43,72 %, that on unbuilt land at 26,37 %, and the residence tax on second homes at 22,28 %. These three rates have been carried over unchanged since 2023, under the Green-led term of Anne Vignot.

2. Why does Besançon tax so heavily ?

Besançon is not an expensive city to buy in : the average price of an apartment stands at around 2 272 €/m², far from the tightest metropolitan markets. But the property tax is not calculated on the market price : it depends on the cadastral rental value of the property and on the rate voted. And that rate, in Besançon, is one of the highest in the country.

This level is not recent. Over the 2000-2014 period, the municipal rate in Besançon rose by about 26 %, while towns of comparable size cut theirs by a little more than 13 % on average over the same period. The city thus entered the 2020s with a structurally heavy property taxation, which the following terms have kept without making it worse or correcting it.

3. Frozen rate, rising notice : the role of the tax base

This is the Besançon paradox. Your notice can climb year after year even though the council has not touched the rate. The explanation lies in the mechanics of the tax : property tax = cadastral rental value × rate. The rate is frozen, but the rental value is revalued each year by the state.

That national revaluation is indexed to inflation (the harmonised index of consumer prices). After several years of high inflation, it has weighed heavily :

In other words : an owner in Besançon whose municipal rate has not changed by a single point since 2022 has still seen the calculation base rise by about 14 %. At an identical rate, the tax follows. The town of Besançon has nothing to do with it : that part of the rise is decided in Paris, in the finance act.

4. Calculator : what the tax base has added to your bill since 2022

5. How much do you pay depending on your profile in Besançon ?

The amounts below are orders of magnitude for the municipal share alone, given for guidance. The exact amount appears on your notice and depends on the rental value specific to your home (floor area, comfort, address), not on the market price per m².

These orders of magnitude show the effect of the rate : for the same type of property, the municipal share in Besançon comes out higher than in many cities with comparable property prices, precisely because the rate of 43,72 % is among the highest in the country.

6. A new mayor in 2026 : what path for the property tax ?

It is a major political turning point. After 73 years of left-wing government, Besançon elected Ludovic Fagaut in the second round of the municipal elections, on 22 March 2026, with 53,29 % of the vote against 46,71 % for Anne Vignot. The list of the new majority holds 42 of the 55 seats on the town council.

For owners, the question is concrete : will the municipal rate, frozen at 43,72 % under the Green term, come down, stay stable or go back up ? Such a high rate leaves room in theory for a cut, but any reduction runs into the budget constraints of a large city. Conversely, the national revaluation of the base will keep applying whatever the political colour of the council.

7. What impact on the value of your property ?

The property tax is part of the annual cost of holding a property. An informed buyer, above all a buy-to-let investor, builds it into the net yield calculation : at an equal rent, a heavier property tax reduces returns. On that count, the Besançon rate is a point to flag in any sale listing aimed at investors.

That said, the effect on the sale price stays secondary. For a home lived in by its owner, value depends first on location (la Boucle and les Chaprais remain sought after), on floor area, on condition and on energy performance. A well-located property with a good energy rating sells without difficulty, high property tax or not. To place your property within the local market and know its value, a valuation calibrated on the actual transactions in your district remains the best starting point.