Property tax in Mâcon in 2026: what you really pay, line by line

1. What is the property tax rate in Mâcon in 2026?

A property tax notice in Mâcon stacks four lines, and the most common mistake is to look only at the first. The municipal share dominates by far, but the household waste line is not negligible: on its own, it represents more than 18 % of the total levied.

On unbuilt land, the Mâcon municipal rate stands at 33,16 %, supplemented by 1,80 % of inter-municipal share. This line only concerns a minority of owners, mainly plots of land and agricultural parcels.

2. Why has the municipal rate not moved since 2016?

This is the point that many Mâcon owners misread. Between the 2020 notice and the 2021 notice, the "municipality" line almost doubled on paper. Yet nobody in Mâcon voted for an increase that year.

The explanation lies in the abolition of the residence tax on main residences. To offset the municipalities' loss of revenue, the State transferred to them the departmental share of the property tax on built property, under the finance act for 2020. In Saône-et-Loire, this share was 20,08 %. Added to the 25,63 % of Mâcon, it gives exactly the 45,71 % displayed since.

This stability was carried over in spring 2026. The budget orientation report presented to the municipal council of 8 April 2026 confirms that there will be "no increase in taxes", in a budget focused on public safety, the renovation of the media library hall and the opening of the new market halls.

The political context helps. Jean-Patrick Courtois was re-elected mayor of Mâcon on 22 March 2026, with 48,2 % of the votes in the second round, against Emile Blondet (39,1 %) and Baptiste Delcroix (12,6 %). It is his fifth term, a first in the history of the town, and tax continuity is part of what was renewed with him.

3. So where does the rise in your notice come from?

Let us start with the line that has been most discussed locally. On 4 April 2024, the community council of Mâconnais Beaujolais Agglomération voted a rise in the TEOM of 17,10 %, by 61 votes for, 18 against and 2 abstentions. The majority justified the measure by "the explosion in the operating costs of waste treatment", up 36 % in 2023 alone, and by the fact that the TEOM had not moved since 2017. The rate was kept at 10,27 % in the 2025 budget.

A double-digit percentage catches the eye. Applied to a tax base of 2 000 €, the gap of 1,50 point nevertheless represents 30 € a year. It is real, but it is far from being the largest source of increase.

The largest source is the national revaluation of cadastral rental values, set each year in the finance act and indexed to inflation. It is not the subject of any municipal debate, appears on no local agenda, and yet weighs four to five times as much.

4. Simulator: break down your Mâcon notice

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

The amounts below are orders of magnitude, built from standard profiles anchored in real Mâcon neighbourhoods and in the prices per m² from our processing of DVF transactions, the French notarised sales database. The tax base used is shown so that you can compare it with the one on your own notice.

The ratio of one to four between the studio in Marbé and the house in Flacé is explained less by the value of the properties than by their weighted floor area and their comfort features, which determine the cadastral rental value. A house with land, a garage and outbuildings combines features that the tax administration values, regardless of what the Mâcon market is prepared to pay today.

6. Is a rate of 45,71 % high?

The classic trap is to compare a 2026 rate with a 2019 rate. Since 2021, all French municipal rates have absorbed the departmental share: a rate of 45 % today corresponds to a rate of around 25 % before the reform. Only comparisons between municipalities, at the same date, make sense.

This level must be read together with the second term of the equation, the one that national rankings ignore: the price of local real estate. A high rate on an affordable market does not produce the same bill as a high rate on a tight market, because the cadastral rental value of a Mâcon home remains moderate. For other tax trajectories, see our analyses of property tax in Nevers and of property tax in Mérignac, where the metropolitan authority levies no share on built property.

7. What impact on the value of your property in Mâcon?

The Mâcon market is in a clear recovery phase. After 1 461 €/m² in 2021, the average price of a flat reaches 1 714 €/m² in 2026, with a rise of 8,2 % over the last twelve months for around 326 transactions a year. Internal gaps range from 1 264 €/m² in Marbé to 1 912 €/m² in Flacé.

The ratio between the tax and the value of the property is worth setting out, because it determines the real cost of ownership. A 65 m² three-room flat in the Centre-ville is worth around 118 000 € and bears property tax of around 1 140 €, that is nearly 1 % of its value each year. In Mérignac, the same calculation gives around 0,8 %. The gap is not spectacular, but it accumulates: over ten years of ownership, it represents several thousand euros.

For a buyer in Mâcon, this line enters the monthly budget in the same way as the loan repayment and the co-ownership charges. For a seller, it does not reduce the value of the property, but it weighs on the buyer's purchasing capacity. The first lever remains, in all cases, a fair asking price.

To set it, an estimate based on the real transactions in your neighbourhood remains the best basis. To assess the value of your property in Mâcon before any decision: