On a Carcassonne notice, 18,71 % of the property tax is voted by Carcassonne Agglo, not by the town hall. The town took that fiscal pact to court and lost on appeal on 16 April 2026. Breakdown of the overall rate of 72,67 %, profiles by district and a simulator.
Illustration : Property tax in Carcassonne in 2026: the town lost its case against the urban community.
In Carcassonne, the town did something rare: it took its own urban community to the administrative courts, over your property tax. The dispute concerned the fiscal pact adopted at the end of 2021, which transferred close to seventeen points of rate from the municipality to Carcassonne Agglo. The town lost at first instance in December 2023, then on appeal on 16 April 2026. The result for you: on your notice, 18,71 % of the property tax is not voted by the town hall. And the overall Carcassonne rate, at 72,67 %, is the highest among the large cities of Occitanie. Here is how to read all of it.
The municipal rate is 52,32 %. Adding the share of Carcassonne Agglo (18,71 %), the GEMAPI flood management tax (1,40 %) and the special facilities taxes (0,242 %), the overall rate reaches 72,67 %, to which the household waste collection tax of 12,10 % is added on the same base. Source: DGFiP, the French public finances directorate, local taxation of individuals, rates recorded for 2025.
The Carcassonne notice has five lines. Only one is voted by the municipal council, and it represents no more than 72 % of the total.
| Tax line | Rate 2025 | Who votes it |
|---|---|---|
| Property tax on built property, municipal share | 52,32 % | Municipal council of Carcassonne |
| Property tax on built property, inter-municipal share | 18,71 % | Community council of Carcassonne Agglo |
| GEMAPI flood management tax | 1,40 % | Carcassonne Agglo |
| Special facilities taxes | 0,242 % | Public land authority |
| Household waste collection tax (TEOM) | 12,10 % | Carcassonne Agglo |
The calculation itself fits in one line. Your property tax on built property equals the cadastral rental value of your home divided by two, multiplied by the overall rate of 72,67 %. The waste collection line applies to the same base, at a rate of 12,10 %.
The cadastral rental value is not the rent you could ask today. It is an administrative value inherited from a 1970 classification, revalued every year by a national coefficient. It reflects neither the market price of your home nor the gaps between the Ozanam plateau and Montredon.
The final 2026 rates are published by the DGFiP at the start of the following year. The values given here are the latest rates recorded, those of 2025. The 2026 preliminary budget falls to the new municipal team that took office at the end of March: any rate movement it may have voted is to be confirmed in the minutes of the council and on your autumn notice. The national revaluation of the bases, for its part, is settled: +0,8 % in 2026.
Because the community council of Carcassonne Agglo adopted, on 10 December 2021, a financial and fiscal solidarity pact for the period 2022-2026 that raised its share of property tax on built property from 1,50 % to 18,71 %, that is 17,21 points. The same year, the municipal rate of Carcassonne went from 70,66 % to 53,28 %, that is 17,38 points less. The overall rate barely moved.
This is the point most owners in Carcassonne are unaware of, and it completely changes how their notice reads.
| Year | Municipal share | Carcassonne Agglo share | Overall rate on built property |
|---|---|---|---|
| 2021 | 70,66 % | 1,50 % | 73,56 % |
| 2022 | 53,28 % | 18,71 % | 73,39 % |
| 2023 | 53,28 % | 18,71 % | 73,47 % |
| 2024 | 53,28 % | 18,71 % | 73,53 % |
| 2025 | 52,32 % | 18,71 % | 72,67 % |
Read the last column: between 2021 and 2025, the overall Carcassonne rate fell by 0,89 point. The fiscal pact therefore did not make your bill heavier. It changed who receives it.
A word on the municipal rate of 2021, whose level may come as a surprise. The 70,66 % of that year already included the former departmental share of the Aude, transferred to the municipalities in 2021 to offset the abolition of the residence tax on main homes (article 16 of the 2020 finance act). That transfer was not an increase either.
The inter-municipal share of 18,71 % applies in the same way to the 83 municipalities of Carcassonne Agglo, from Caunes-Minervois to Preixan. The waste collection tax, for its part, is zoned according to the level of service: 12,10 % in Carcassonne, but 13,13 % in Leuc, 17,10 % in Rustiques and up to 19,57 % in Capendu.
A transfer of rate that is neutral for the taxpayer is not neutral for the municipality. What moves with the points of rate is also the growth: every new building, every end of an exemption, every annual revaluation of the bases now produces revenue that first swells the share of the urban community. That is precisely what the town defended before the court, and it is a debate that does not show on your notice: it is about who decides, not about what you pay.
They found for the urban community, twice. The administrative court of Montpellier rejected the town's application for annulment by a judgment no. 2200611 of 5 December 2023. The administrative court of appeal of Toulouse upheld that judgment by a ruling no. 24TL00219 of 16 April 2026, dismissing all the grounds raised and ordering the municipality to pay 1 500 € to Carcassonne Agglo towards the costs of the proceedings.
The timeline of this litigation is short to set out and long to live through.
| Date | Step |
|---|---|
| 10 December 2021 | The community council of Carcassonne Agglo adopts the financial and fiscal solidarity pact 2022-2026. The Carcassonne councillors, led by mayor Gérard Larrat, oppose it. |
| 8 February 2022 | The municipality of Carcassonne files an application for annulment before the administrative court of Montpellier, in the name of the interest of the people of Carcassonne, of the fiscal growth of the town and of the autonomy of local authorities. |
| 5 December 2023 | The administrative court of Montpellier rejects the claim (judgment no. 2200611). |
| 16 April 2026 | The administrative court of appeal of Toulouse, 1st chamber, upholds the rejection (ruling no. 24TL00219). |
Before the court, the municipality argued in particular that the councillors had not been sufficiently informed before the vote, that the notice periods for convening the meeting and the prior consultations had not been respected, and that the pact undermined the principles of free administration and of equality between member municipalities. All those grounds were dismissed.
One point of timing deserves attention. The pact was concluded for the period 2022-2026. Its expiry therefore coincides with the start of the term that came out of the March 2026 elections, during which the municipality and the urban community will have to renegotiate their financial relations. That is the real fiscal appointment in Carcassonne in the coming months, more so than the annual vote on rates.
On 10 April 2025, the municipal council voted a cut of 1,8 % in the municipal rate, which went from 53,28 % to 52,32 %. The town costed the measure at around 800 000 € of lost revenue for 15 000 taxpaying households. That is a rare move: that year, only a handful of French municipalities lowered their rate.
It is worth looking, however, at what the cut actually produces on a notice, and not expecting more from it than it gives.
On a net tax base of 2 000 €, the cut of 0,96 point represents around 19 € a year. At the same time, the national revaluation of the bases stood at +1,7 % in 2025, that is a mechanical increase of around 25 € on the same base. In other words: the municipal cut was absorbed by the revaluation of the bases, and the 2025 notice of an average owner in Carcassonne did not fall.
That takes nothing away from the decision, which has a real budgetary cost for the municipality. It simply says where the lever lies: when a municipal rate accounts for only 72 % of the bill and the bases are indexed to inflation, a cut of one point of rate does not show.
The political sequence then changed. On 22 March 2026, Christophe Barthès was elected mayor in the second round with 40,40 % of the votes cast, becoming the first Rassemblement national mayor of Carcassonne. He succeeds Gérard Larrat, who withdrew after a first round in which his list took 12,27 %. The new team inherits the rate, the fiscal pact and its expiry all at once.
In orders of magnitude, from around 765 € a year for a 30 m² studio in Montredon to close to 2 985 € for a 110 m² house, waste collection included. Measured against the price of the property, the charge represents 1,5 % to 2 % of its value every year, a level few towns reach.
The four profiles below are reconstructed from real districts of Carcassonne and from order-of-magnitude rental values. They do not replace your notice, which alone is authoritative. The last column measures the annual charge against the market value of the home, calculated with the prices per m² drawn from the transactions actually recorded.
| Profile | Value of the property | Property tax (72,67 %) | Waste collection (12,10 %) | Annual total | Weight on the value |
|---|---|---|---|---|---|
| Studio 30 m², Montredon | ~ 37 400 € | ~ 655 € | ~ 110 € | ~ 765 € | 2,04 % a year |
| 3-room flat 65 m², Bastide Saint-Louis | ~ 85 700 € | ~ 1 415 € | ~ 235 € | ~ 1 650 € | 1,93 % a year |
| 4-room flat 85 m², Ozanam | ~ 157 000 € | ~ 1 975 € | ~ 330 € | ~ 2 305 € | 1,47 % a year |
| House 110 m², Grazailles | ~ 197 700 € | ~ 2 560 € | ~ 425 € | ~ 2 985 € | 1,51 % a year |
These profiles rest on districts with contrasting prices: 1 248 €/m² in Montredon, 1 319 €/m² in the Bastide Saint-Louis, 1 521 €/m² in Bellevue and up to 1 847 €/m² in Ozanam, for a town average of 1 509 €/m² for apartments and 1 797 €/m² for houses in 2026 (DVF data, the French notarised sales database, processed by Immover, 2024-2025 transactions). The detail is on our page on property prices in Carcassonne.
The figure that should hold the attention of an owner in Carcassonne is not the rate, it is the ratio between the tax and the value of the property. At 2 % a year on a studio in Montredon, property tax is equivalent to a fiftieth of the purchase price, every year. That arithmetic comes from the meeting of a high overall rate and a market at 1 250 €/m² in the northern districts: the cadastral rental values, inherited from 1970, have not followed the relative decline of those areas. It is an argument to put on the table in a sale negotiation, and a point to build into any rental yield calculation.
The two-year exemption for new build applies as of right on the historic departmental share, unless the municipality decides otherwise. The exemption for owners over 75 years old and the relief for those over 65 depend on your reference taxable income: a real point of attention in Carcassonne, where the median income stands at 21 620 € and the poverty rate at 28,2 % (INSEE, Filosofi survey 2023). A relief for vacancy of the property can also be claimed subject to conditions, in a town that counts 2 571 vacant homes. Exact conditions on service-public.fr and from the property tax office.
Enter the net tax base shown on your notice. The simulator splits your property tax between the town, Carcassonne Agglo and the additional taxes, then shows what the same base would have given with the split from before the 2022 fiscal pact. The total barely moves; the line that moves is that of the urban community.
Yes, looking at the overall rate. With 72,67 %, Carcassonne is ahead of Albi (64,48 %), Narbonne (61,62 %), Montpellier (54,28 %), Nîmes (54,00 %), Béziers (51,93 %), Perpignan (50,50 %) and Toulouse (49,67 %). The gap does not come from the municipality, whose rate (52,32 %) is close to that of Nîmes or Montpellier, but from the inter-municipal share of 18,71 %.
| Town | Municipal share | Inter-municipal share | Overall rate on built property | Waste collection tax |
|---|---|---|---|---|
| Carcassonne | 52,32 % | 18,71 % | 72,67 % | 12,10 % |
| Albi | 59,88 % | 3,99 % | 64,48 % | 10,08 % |
| Narbonne | 59,03 % | 1,52 % | 61,62 % | 13,58 % |
| Montpellier | 52,63 % | 0,167 % | 54,28 % | 14,62 % |
| Nîmes | 53,20 % | 0 % | 54,00 % | 10,54 % |
| Béziers | 47,99 % | 2,58 % | 51,93 % | 14,05 % |
| Perpignan | 47,15 % | 2,00 % | 50,50 % | 9,70 % |
| Toulouse | 35,35 % | 13,20 % | 49,67 % | 8,10 % |
Two neighbours are worth a look: Albi, whose municipal rate is higher (59,88 %) but whose urban community levies only 3,99 %, and Perpignan, a county town of comparable size where the overall rate stays twenty-two points below.
The comparison with Toulouse is instructive. The Toulouse metropolitan authority also levies a significant share of property tax on built property (13,20 %), but the municipality keeps to 35,35 %. The model is the same, the total is not: 49,67 % against 72,67 %, a gap of 23 points.
A high rate applied to modest rental values does not always produce a bigger bill than in a town with low rates and high bases. The final amount comes from the product of the two. That is exactly why the table of profiles, above, says more than the ranking of rates.
Also worth noting: Carcassonne does not appear among the municipalities classified as high-pressure housing areas by the decree of 22 December 2025. It can therefore neither increase the residence tax on second homes nor bring in the tax on vacant homes. All its fiscal room passes through property tax on built property, which is not neutral in a town where 1 833 homes are second homes and 2 571 are vacant.
Real, above all on small units in the northern districts. The Carcassonne market stands at 1 509 €/m² for apartments and 1 797 €/m² for houses in 2026, down 12,2 % over twelve months after a rise of 32 % over five years. When the tax already weighs 2 % of the value of a studio, every point of market decline mechanically raises the cost of ownership.
Three observations to place the real effect of taxation on your property.
1. The 2025 correction went through. After a peak at 1 611 €/m² in 2024, the Carcassonne market came down to 1 414 €/m² in 2025 before settling at around 1 509 €/m². On a volume of around 371 apartment transactions a year, every outlier of a seller weighs heavily in the average: the order of magnitude counts more than the decimal.
2. Property tax is a holding cost, not a discount on price. It does not cut the headline value: it reduces the net yield of an investor and the purchasing power of a buyer who thinks in terms of a total monthly outlay. On a 3-room flat in the Bastide Saint-Louis, it represents the equivalent of around three months of rent a year.
3. The address weighs more than the rate. Between Montredon (1 248 €/m²) and Ozanam (1 847 €/m²), the price gap reaches 48 %. No fiscal trade-off produces an effect of that order. In a falling market, where the buyer regains negotiating power, location, the condition of the building and the energy rating make the difference between a property that sells and one that stays. On that last point, Carcassonne is rather well placed: only 2,0 % of the homes with an energy assessment are rated F or G, against 51,0 % in class C (ADEME database, 13 054 assessments).
To place your home precisely, see our page on property prices in Carcassonne, set out from the transactions actually recorded, or start a valuation below.
The municipal rate of property tax on built property is 52,32 %, the latest rate recorded by the DGFiP, the French public finances directorate. To that are added a Carcassonne Agglo share of 18,71 %, a GEMAPI flood management tax of 1,40 % and special facilities taxes of 0,242 %, that is an overall rate of 72,67 %. The household waste collection tax, at 12,10 %, applies on top on the same base. The final 2026 rates will be published by the DGFiP at the start of 2027.
Because the community council adopted on 10 December 2021 a financial and fiscal solidarity pact for 2022-2026, which raised the inter-municipal share of property tax on built property from 1,50 % to 18,71 %, that is 17,21 points. The same year, the town lowered its own rate from 70,66 % to 53,28 %, that is 17,38 points. The overall rate therefore stayed almost identical: 73,56 % in 2021, 73,39 % in 2022. That inter-municipal rate applies to the 83 municipalities of the urban community.
No, not as such. Between 2021 and 2025, the overall rate on built property in Carcassonne went from 73,56 % to 72,67 %, a fall of 0,89 point. What the pact changed is the recipient of the tax and the split of its growth: the increase in the bases now benefits the urban community first. It is that point, and not the amount paid, that the town challenged before the administrative court.
The municipality of Carcassonne filed on 8 February 2022 an application for annulment of the resolution of 10 December 2021 before the administrative court of Montpellier. That court rejected the claim by a judgment no. 2200611 of 5 December 2023. The administrative court of appeal of Toulouse upheld that rejection by a ruling no. 24TL00219 of 16 April 2026, dismissing all the grounds raised and ordering the municipality to pay 1 500 € to Carcassonne Agglo towards the costs of the proceedings.
Yes, once. The municipal council voted on 10 April 2025 a cut of 1,8 % in the municipal rate, brought down from 53,28 % to 52,32 %. The town costed the measure at around 800 000 € of lost revenue for 15 000 taxpaying households. In practice, on a net base of 2 000 €, the saving is around 19 € a year, while the national revaluation of the bases of 1,7 % in 2025 added around 25 €: the cut was therefore absorbed.
As an order of magnitude, count around 765 € a year for a 30 m² studio in Montredon, of the order of 1 650 € for a 3-room flat of 65 m² in the Bastide Saint-Louis, around 2 305 € for a 4-room flat of 85 m² in Ozanam and close to 2 985 € for a house of 110 m² in Grazailles, waste collection included. The real amount depends on the cadastral rental value shown on your notice, not on the market price of your home.
Among the large towns of the region, yes, if the overall rate on built property is taken. With 72,67 %, Carcassonne is ahead of Albi (64,48 %), Narbonne (61,62 %), Montpellier (54,28 %), Nîmes (54,00 %), Béziers (51,93 %), Perpignan (50,50 %) and Toulouse (49,67 %). The gap comes from the inter-municipal share: the strictly municipal rate, at 52,32 %, is at the level of that of Nîmes or Montpellier.
The Direction générale des finances publiques, the French public finances directorate, sends the notices between late August and early October, by post and in your personal account on impots.gouv.fr. The payment deadline is set at 15 October for taxpayers paying monthly and 20 October for a direct payment. No action is required, the calculation is automatic. It is on that notice that the final 2026 rates will appear, since the DGFiP publishes them only at the start of the following year.
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