L’intérêt de la refonte de la valeur locative cadastrale des locaux d’habitation

Abstract : The cadastral rental value is the administrative value granted to any property in France by the tax authorities in order to create a nationally consistent database. There are different methods of calculation to adapt to different types of properties. Local taxation is largely based on these cadastral rental values, but their calculation is complex and not very up-todate with regard to housing premises. The rental values of the 46 million residential premises are now obsolete and make local taxation fragile and unfair. That is why it is important to understand the causes of this obsolescence in order to propose a new method of calculating the rental values of residential premises that will allow local taxation to be fair and precise in the long term.
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Master Thesis
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Damien Potin. L’intérêt de la refonte de la valeur locative cadastrale des locaux d’habitation. Sciences de l'ingénieur [physics]. 2018. ⟨dumas-02094125⟩

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