The French government had initially planned to automatically update the "comfort elements" of real estate properties by 2026. These elements include basic amenities such as running water, electricity, central heating, toilets, sinks, and showers. According to the Ministry of Economy, this update was expected to affect 25% of houses and 15% of apartments in metropolitan France, impacting around 7.4 million homes. The plan would have resulted in an average increase of 63 euros per affected household. However, the proposal faced criticism, and the government announced a "review" of the policy, which led to the November 2025 deadline being abandoned. During a session with the Ministry of Economy, communist senator Céline Brulin questioned whether the government would ensure a uniform application of the reform across France to treat all taxpayers equally. The ministry's spokesperson, Maud Brégeon, clarified that the update would not be implemented nationwide. Instead, local authorities, such as communes and intercommunal public cooperation establishments (EPCI), would decide whether to carry out the improvements. No mandatory actions would be imposed on local officials, and any update would need explicit approval from the relevant territorial community. The issue resurfaced in the summer of 2026 when RN deputy Frédéric Boccaletti asked the Ministry of Economy about the status of the reform. Bercy confirmed that the update of "certain comfort elements, such as the presence of water, electricity, heating, or sanitary facilities" would continue to be handled locally. The initiative was introduced after the formation of new deliberative bodies following the March 2025 municipal elections, led by departmental and regional public finance directorates. Communities that wish to include the results of the update in the 2027 tax calculations must formalize their agreement by the end of September 2026. The same process will be repeated in the future, allowing communities to carry out the improvements at a later date if they choose. For areas where this operation is included in the 2027 tax base, property owners whose land tax will increase by 50 euros or more will receive a letter by the end of 2026. This letter will be sent through their "public finances" account on the official government website, impots.gouv.fr. It will outline the changes made and their impact, allowing property owners to verify the information and request corrections from the tax administration before the 2027 tax is finalized. Those who receive the letter and disagree with the increase can still file a complaint.