The end of summer signals the start of the local tax season, with the final property tax notices being sent out on September 19 to those who pay in installments. Notices for property taxes on secondary residences—such as vacation homes—will be distributed in November to eligible property owners. Although property taxes have risen sharply in recent years, most taxpayers are expected to see only a small increase in 2025, due to slowed inflation and a 0.8% rise in cadastral rental values across the country. These values are used to determine property tax rates based on the estimated rental value of properties. Property tax rates were updated in 81% of communes, with more than 18% seeing an increase and nearly 1% experiencing a decrease. Most of these increases are modest, with less than 2% in 70% of cases. These changes are most common in smaller communes with fewer than 3,500 inhabitants. Among the 42 largest cities, only Montpellier raised its property tax rate, from 0.16% to 5.8%, leading to an overall increase of nearly 11% when combined with the city's communal tax. This decision was made to support public services amid national financial uncertainties. Local authorities can also collect a housing tax from owners of secondary residences. Between 2025 and 2026, the housing tax rates in nearly 95% of communes followed the same trend as the property tax. Rates remained stable in nearly 79% of communes, while more than 21% saw increases and less than 1% saw decreases. Increases for the housing tax were generally more significant than for property tax, with over 3% in one out of three communes. The highest increases were recorded on the island of Mayotte, where incomplete land registries made uniform tax collection difficult. In the capital of the island, Mamoudzou, property tax rose by 199% and housing tax by 197%. The mayor attributed these steep increases to the need to rebuild after Hurricane Chido in 2024. In the Pays de la Loire region, more than a third of its communes (36%) raised either property tax or housing tax rates. Loire-Atlantique had the highest proportion of communes with property tax increases (44%), followed by Vendée (43%). In Dompierre-sur-Yon, property tax rose from 46.55% to 52.55%, and housing tax from 23.66% to 26.64%. Mayor François Gilet cited new financial pressures, including higher retirement contributions for public employees and reduced state funding, such as the green fund, which was cut from 2.5 billion euros to 837 million euros. He also criticized an 82 million euro austerity plan from the Pays de la Loire region. While tax increases of more than 10% are still rare, affecting only 6% of communes, concerns about future increases are growing. With inflation at 2.4% and mayors often raising taxes at the start of their mandates, some experts warn of a potential "explosive situation." Mayors like Emmanuel Sallaberry of Talence warn that further cuts in state funding could lead to service reductions or higher taxation.