The French local tax system has been live, over the last few years, notable changes. Business tax, which once was the main source of income of Communes, after being repeatedly subjected to reforms or attempts at reform, was finally removed and replaced (Finance Act 2010) by new taxes (TEC, IFER…). As for the Local residence tax, it has since 2000, almost lost its relevance and credibility as a form of taxation at the local level. Today, interest in local government, in general, and the Communes, in particular, seems no doubt be focused on the Property tax on buildings, which is nothing other than the third tax which complete the picture of French major local direct tax. Property tax on buildings, thanks to the many qualities that it has in terms of local taxation (technical, legal, urban planning, economic and spatial), seems to offer more development opportunities to the Communes. Indeed, the property tax on buildings falls into the category of taxes known as “land taxes” that are considered by several authors (academics, local councillors, national politicians, international organizations such as OECD) as good taxes or optimal taxes. Also, Property tax on buildings is a tax that can pay well, especially as its bases, affecting both households and businesses, seem to be ready for these challenges around which define, today, the territorial development strategies (economic and spatial): housing policies, economic development policies (shops, offices, storage, etc.), urban sprawl, urban densification
