Guillaume Delbar declared ineligible, Alexandre Garcin elected in December, David Guiraud in March: Roubaix changed mayor three times in four months without its municipal rate of 48,70 % moving. What this rate covers, why an inter-municipal syndicate line puts the Roubaix notice above that of Tourcoing, and the three-year exemption for renovation works that the town has granted since 2008.
Illustration : Property tax in Roubaix in 2026: three mayors in four months, a rate frozen since 2018.
On 26 November 2025, the Cour de cassation, France's highest court, made the ineligibility of Guillaume Delbar final. On 11 December, Alexandre Garcin succeeded him. On 22 March 2026, David Guiraud (LFI) won the town hall with 53,19 % of the votes. Three mayors in four months, and throughout that time one figure did not move: 48,70 %, the municipal property tax rate of Roubaix, frozen since the council decision of 28 March 2018. Here is what this rate covers, why your notice is nonetheless higher than in Tourcoing, and the exemption that most Roubaix owners do not know about.
The municipal rate of property tax on built property in Roubaix is 48,70 %. On top of it come 2,71 % for the inter-municipal syndicates and 0,56 point of additional taxes, for an overall rate of 51,97 %. The household waste collection tax, voted by the Métropole Européenne de Lille, the metropolitan authority, is 14,64 %. Source: DGFiP, recorded rates 2025.
Your Roubaix notice reads in four columns. The Métropole Européenne de Lille levies no inter-municipal share on built property: it is funded by the household waste collection tax, which appears on a separate line.
| Component | Rate | Beneficiary |
|---|---|---|
| Municipal share | 48,70 % | Town of Roubaix |
| Inter-municipal syndicates | 2,71 % | Syndicates of which the town is a member |
| Special infrastructure tax | 0,132 % | Établissement public foncier, the public land agency |
| GEMAPI tax | 0,423 % | Aquatic environment management |
| Total on built property | 51,97 % | - |
| Household waste collection tax (TEOM) | 14,64 % | Métropole Européenne de Lille |
| Total levied on the base | 66,61 % | - |
For an owner, the figure that matters is the last one: two thirds of the tax base go back every year in property tax and household waste collection tax. The base itself is worth half of the cadastral rental value of the home. For a 3-room flat of 65 m² let at the Roubaix advertised rent for homes of three rooms or more, 11,80 €/m² a month (rent map 2025), the notice represents a little less than one month of rent.
Because of the "syndicates" line. Roubaix funds part of its share in inter-municipal syndicates through a tax-funded contribution, levied directly on the notice: 2,71 % in 2025. Tourcoing and Lille have none. The result: an overall rate of 51,97 % in Roubaix against 51,55 % in Tourcoing, whose municipal rate is nevertheless 50,99 %.
A tax-funded contribution is not, strictly speaking, a tax voted by the town. A syndicate of municipalities can decide to replace the budget contribution of its members with a direct levy on taxpayers. The syndicate has no tax-raising power of its own: it votes a yield, which the tax authorities then convert into a rate. That is why this line varies from one year to the next, unlike the municipal share.
| Year | Municipal share | Syndicates | Overall rate | TEOM |
|---|---|---|---|---|
| 2021 | 48,70 % | 2,04 % | 51,00 % | 13,39 % |
| 2022 | 48,70 % | 2,94 % | 52,18 % | 13,39 % |
| 2023 | 48,70 % | 2,84 % | 52,19 % | 14,64 % |
| 2024 | 48,70 % | 2,70 % | 52,00 % | 14,64 % |
| 2025 | 48,70 % | 2,71 % | 51,97 % | 14,64 % |
The comparison with neighbouring towns is telling. Lille shows a municipal share of 48,35 % and an overall rate of 48,91 %. Tourcoing, 50,99 % and 51,55 %. Wattrelos, bordering Roubaix, peaks at a municipal share of 67,20 %, the highest rate among the large municipalities of the metropolitan area (DGFiP, 2025 rates). On the same tax base, an owner in Roubaix therefore pays a little more than one in Tourcoing, and clearly less than one in Wattrelos.
For the Tourcoing detail, see our article on property tax in Tourcoing; for the other end of the metropolitan area, the one on Marcq-en-Barœul, the lowest municipal rate among the large municipalities of the MEL.
From two decisions three years apart. After cutting the residence tax and the tax on unbuilt land by 10 % in 2017, the town council voted on 28 March 2018 to keep rates stable, including 29,41 % for built property. In 2021, the former share of the Nord department, 19,29 %, was transferred to municipalities: 29,41 + 19,29 = 48,70 %.
The detail of the 2017 cut is worth noting, because it is often summarised wrongly: it did not concern built property. The town lowered the residence tax, brought down to 28,90 %, and the tax on unbuilt land, brought down to 60,74 %. The tax on built property was kept stable at 29,41 %. Since the abolition of the residence tax on main residences, completed in 2023, the 2017 measure only benefits holders of second homes.
The 2021 transfer changed nothing in the amount paid: the departmental line simply disappeared from the notice in favour of the municipal line. But it changed the meaning of the figure. A municipal rate of 48,70 % can only be compared with rates after 2021.
The tax base is revalued every year by the finance act: +3,4 % in 2022, +7,1 % in 2023, +3,9 % in 2024, +1,7 % in 2025 and +0,8 % in 2026, that is around 18 % cumulatively. On top of that came the 2023 rise in the metropolitan household waste collection tax, from 13,39 % to 14,64 %. On a tax base of 1 000 € in 2021, the notice went from around 644 € to 786 € in 2026, without any vote of the Roubaix town council.
The town council, which votes the rates with the budget every spring. Since 22 March 2026, the majority has been held by the list of David Guiraud, elected with 53,19 % of the votes in the second round and 41 seats out of 53. The rates applied on the 2026 notice can be checked in the "commune" column: 48,70 % means they have been carried over.
The sequence is unprecedented for a town of close to 100 000 inhabitants. A centre-right independent mayor since 2014, Guillaume Delbar had been sentenced on appeal in Douai, in May 2024, to a six-month suspended prison sentence and two years of ineligibility for organised fraud, in a tax-avoidance case involving micro-parties. On 26 November 2025, the Cour de cassation confirmed the ineligibility, which automatically removed him from office.
| Date | Event |
|---|---|
| 26 November 2025 | Ineligibility of Guillaume Delbar made final by the Cour de cassation |
| 11 December 2025 | Election of Alexandre Garcin as mayor by the town council |
| 15 March 2026 | First round: Guiraud list 46,64 %, Garcin list 20,09 % |
| 22 March 2026 | Second round: Guiraud 53,19 %, Garcin 25,55 %, Amrouni 11,30 %, Sayah 9,97 % |
Turnout in the second round stood at 37,48 % of the 49 802 registered voters (Ministry of the Interior). The programme of the new majority, "Roubaix 2040", focuses on housing: a "Mission Logement en transition" to bring vacant homes back into use, and a strengthening of the rental permit, already in force. We found no figured commitment on the property tax rate in it.
On the finance side, the inherited trajectory is one of slow debt reduction. The town's outstanding debt went from 114,6 M€ in 2019 to 104,2 M€ in 2023, that is around 1 058 € per inhabitant, while gross savings fell from 24,2 M€ in 2021 to 19,2 M€ in 2022 (municipal accounts, OFGL). The last budget voted by the former majority, on 6 February 2025, amounted to 229,5 M€, with unchanged rates.
A majority elected in March inherits a budget calendar that is already largely committed. The first budget built entirely by the new team will be the 2027 budget. That is when a choice on rates, in one direction or the other, would become visible on the notices of autumn 2027. Until then, the change in your notice depends mainly on the national revaluation of the bases and on the syndicate line.
Any owner, occupier or landlord, of a home completed before 1 January 1989 who has spent at least 10 000 € on eligible equipment the previous year, or 15 000 € over the three previous years. Roubaix then exempts 100 % of the municipal share for three years. The application must be made before 1 January of the first year of exemption.
The scheme is provided for by article 1383-0 B of the code général des impôts, the French general tax code, but it only exists in municipalities that have voted it. Roubaix introduced it by council decision of 26 June 2008, at the maximum rate of 100 %, and it still appears in the file of local direct taxation decisions published by the DGFiP for 2026. Tourcoing, its neighbour, has not introduced it.
The exemption only covers the municipal share. The syndicate line, the additional taxes and the household waste collection tax remain due. For a Roubaix owner, it nonetheless represents close to three quarters of the notice: 48,70 points out of 66,61. The Amélio service of the Métropole Européenne de Lille supports owners in setting up the works.
Enter the tax base shown on your property tax notice and the amount of works you plan. The calculation gives your current notice, the reduced notice during the three years of exemption, the cumulative saving and the share of the works it finances. The exemption of the municipal share brings the rate levied down from 66,61 % to 17,91 %.
Take a townhouse of 90 m² with a tax base of 1 200 €. Its notice is around 800 € a year. During the exemption, it falls to around 215 €: 584 € saved per year, that is 1 753 € over three years. For 15 000 € of works, the exemption finances close to 12 % of them, on top of national renovation grants, which have their own conditions.
In orders of magnitude, household waste included: around 400 € for a studio in Épeule, 670 € for a 3-room flat in the Centre, 800 € for a townhouse in Sainte-Élisabeth and 1 470 € for a large house in Barbieux. After eligible works, these amounts fall to around a quarter for three years.
The profiles below are anchored on real neighbourhoods of Roubaix and on the prices per m² from our processing of DVF data, the French notarised sales database. They apply the rate of 66,61 %, household waste included.
| Profile | Neighbourhood | Price per m² (2026) | Tax base used | Annual property tax | During the exemption |
|---|---|---|---|---|---|
| Studio 30 m² | Épeule | 1 716 €/m² | 600 € | ~ 400 € | ~ 110 € |
| 3-room flat 65 m² | Centre | 1 719 €/m² | 1 000 € | ~ 670 € | ~ 180 € |
| Townhouse 90 m² | Sainte-Élisabeth | 1 541 €/m² (house, town average) | 1 200 € | ~ 800 € | ~ 215 € |
| House 140 m² | Barbieux | 2 255 €/m² (neighbourhood) | 2 200 € | ~ 1 470 € | ~ 390 € |
The tax base of a home is not public: it depends on the cadastral rental value assigned to the property at the 1970 revision, revalued since. The tax bases used above are working assumptions consistent with the Roubaix housing stock, not recorded values. Yours appears on your notice, on the "base" line. The simulator applies the Roubaix rates to your actual tax base.
Measured against value, the burden is heavy. The 3-room flat in the Centre, valued at around 112 000 €, bears around 670 € a year, that is 0,60 % of its value. In Boulogne-Billancourt, where prices are close to five times higher, the same calculation gives 0,17 %.
A minority of households, and landlords. In Roubaix, 33,5 % of households own their main residence and 65,3 % are tenants, including 33,1 % in social housing (INSEE, 2023 census). Property tax there therefore rests on one owner-occupier household in three, on private landlords and on social housing bodies, which benefit from allowances in priority neighbourhoods.
The contrast with Tourcoing, which borders it, is sharp: 48,0 % owner-occupiers. In Roubaix, the poverty rate reaches 47,4 % and the median disposable income 16 080 € a year (INSEE). For a modest owner-occupier of a townhouse, the autumn notice often represents several weeks of income.
Tenants do not escape it entirely: the household waste collection tax, 14,64 % of the base, is part of the recoverable service charges that the landlord passes on. And the stock includes 4 129 vacant homes, that is 9,4 % of the 43 709 homes. As Roubaix is classified as a high-pressure housing area (zone tendue), an unfurnished home left empty for at least one year on 1 January is automatically subject to the vacant housing tax there, unless the vacancy is involuntary.
Finally, two schemes can reduce the notice without any new vote: the national relief and exemptions linked to age or income, which apply automatically subject to means testing, and the renovation exemption specific to Roubaix, which must be applied for.
The Roubaix market stands at around 1 974 €/m² for a flat and 1 541 €/m² for a house in 2026, up around 5,2 % over twelve months after a fall of around 5 % over five years, with close to 233 flat sales a year. An energy renovation weighs more on value than the property tax rate.
The average price of a flat is around 1 974 €/m² (Immover processing, DVF data), with a gap of close to a third between Barbieux, at 2 255 €/m², and Sainte-Élisabeth, at 1 703 €/m². The trends diverge: the Centre gained around 16 % over five years while Barbieux fell back by around 15 %.
For a seller, property tax enters the buyer's reasoning, but not in first place. In a market where the entry price is low, the annual cost of ownership, property tax and energy, weighs proportionally heavily in the decision. That is where the renovation exemption makes sense: a renovated older home combines a lower energy bill, a better energy performance certificate and three years of reduced property tax, three arguments that can be quantified at the viewing.
The energy label also affects rental value. Since 1 January 2025, homes rated G can no longer be let under a new lease, and the timetable of the Climat et résilience law extends this ban to homes rated F in 2028. In a stock of old houses, the choice between works and sale therefore arises in the short term. It starts with an estimate calibrated at neighbourhood level:
For the breakdown by area, our page on property prices per m² in Roubaix gives the price of each of the neighbourhoods covered.
The municipal rate of property tax on built property in Roubaix is 48,70 %, unchanged since 2021. With 2,71 % of contribution to inter-municipal syndicates, 0,132 % of special infrastructure tax and 0,423 % of GEMAPI tax, the overall rate reaches 51,97 %. The household waste collection tax of the Métropole Européenne de Lille adds 14,64 %, that is 66,61 % levied on the tax base (DGFiP, recorded rates 2025).
Because Roubaix carries a "syndicates" line of 2,71 % that Tourcoing does not have. This tax-funded contribution finances the town's share in inter-municipal syndicates and varies every year, from 2,04 % in 2021 to 2,94 % in 2022. It brings the overall Roubaix rate to 51,97 %, against 51,55 % in Tourcoing, even though the municipal share in Roubaix (48,70 %) is lower than in Tourcoing (50,99 %).
Nothing points to it at this stage. David Guiraud was elected on 22 March 2026 with 53,19 % of the votes in the second round, after the final ineligibility of Guillaume Delbar and the interim of Alexandre Garcin. The programme of his list focuses on vacant homes and the rental permit, with no figured commitment on the rate. The first budget built entirely by the new majority will be the 2027 budget: a choice on the rate would become visible on the notices of autumn 2027.
The home must have been completed before 1 January 1989 and have been the subject of at least 10 000 € of energy-saving equipment expenditure the previous year, or 15 000 € over the three previous years. You must send a declaration on plain paper to the property tax office before 1 January of the first year of exemption, with the invoices. Roubaix then exempts 100 % of the municipal share for three years, under a council decision of 26 June 2008.
The exemption removes the municipal share, that is 48,70 % of the tax base. For a townhouse with a tax base of 1 200 €, the notice goes from around 800 € to 215 € a year, that is 584 € of annual saving and 1 753 € over three years. The syndicate line, the additional taxes and the household waste collection tax remain due. The exemption cannot be renewed during the following ten years.
Because the tax base is revalued every year by the finance act: +3,4 % in 2022, +7,1 % in 2023, +3,9 % in 2024, +1,7 % in 2025 and +0,8 % in 2026, that is around 18 % cumulatively. The household waste collection tax of the metropolitan authority also went from 13,39 % to 14,64 % in 2023. On a tax base of 1 000 € in 2021, the notice went from around 644 € to 786 € in 2026.
A minority of households, and landlords. Only 33,5 % of Roubaix households own their main residence, 65,3 % are tenants, including 33,1 % in social housing (INSEE, 2023 census). Property tax therefore rests on owner-occupiers, private landlords and social housing bodies. Tenants bear the household waste share indirectly, as it is part of the recoverable service charges.
In orders of magnitude, around 800 € a year for a 90 m² townhouse with an assumed tax base of 1 200 €, and around 1 470 € for a 140 m² house in Barbieux with a tax base of 2 200 €, household waste included. The actual tax base of your home appears on your notice. The average price of a house in Roubaix stands at around 1 541 €/m² in 2026 (Immover processing, DVF data).
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