The extension of the statute of limitations for property tax has given tax authorities more time to claim unpaid taxes. In 2023, the property tax on primary residences was abolished in France, but around 3.7 million property owners still pay it for their secondary homes. These individuals are required to submit an annual declaration of their real estate properties through the tax service "Manage my real estate." This declaration helps the tax administration determine the status of each residence—whether it is primary, secondary, rented, or empty. Since this requirement was introduced, many errors have occurred. Between property owners who didn't realize they had to file a declaration, those who incorrectly reported a change in occupancy, and those who declared a property with the wrong status, 960,000 disputes were recorded in 2023. Of these, 906,000 were related to property tax on secondary residences. These errors could go both ways: some people were taxed when they shouldn't have been, while others were not taxed when they should have been. The latter cases represent a significant loss for the state. To address these issues, tax authorities can conduct taxpayer audits and, if fraud is detected, initiate a reassessment. Previously, they had only one year to start such procedures, as the statute of limitations for property tax ended by December 31 of the year following the year for which the tax was due. For example, for a property tax due in 2026, the tax authorities had until December 31, 2027. However, a new law on the fight against social and tax fraud, adopted by Parliament in May last year and promulgated on June 25, extended this deadline to three years. Now, for a property tax due in 2026, the tax authorities have until December 31, 2029, to claim a refund. This extension applies to the property tax on secondary residences, as well as the tax on vacant properties. Concerns about deliberate fraud by property owners are significant for municipalities, as these local taxes are one of their most important financial sources. On June 18, in an oral question posed to the Senate, Ian Brossat, a member of the French Parliament and deputy mayor of Paris in charge of housing, warned the Minister of Action and Public Accounts, David Amiel, about property owners declaring their secondary residences as primary residences to avoid the tax. Brossat cited the example of the city of Biarritz, which saw more than 1,000 properties change from secondary to primary residence status since 2024, resulting in an estimated loss of 750,000 euros in tax revenue. This highlights the potential financial impact of such fraudulent behavior on local governments.