Due to the exceptional heatwaves that affected the Drôme region in 2026, causing significant crop losses (meadows, vineyards, arable land), the state has initiated a procedure for automatic property tax relief. This measure aims to support farmers impacted by these climatic conditions.
This provision, based on Article 1398 of the General Tax Code (CGI), applies automatically without requiring individual action from farmers. It concerns both landowners (legal taxpayers) and tenants (farming operators).
Landowners will receive a notice of relief detailing the affected plots. They must then pass on the relief amount corresponding to the exploited plots to their tenant.
A list of plots eligible for this relief can be consulted at the Town Hall of Saint-Marcel-lès-Valence. Opening hours are: Mondays, Tuesdays, Wednesdays, and Thursdays from 8 AM to 12 PM and 1:30 PM to 5 PM, and Fridays from 8 AM to 3 PM.
In cases where automatic relief cannot be applied, or if individual losses exceed the established rate, affected individuals can file an individual claim or request a payment deferral or a graceful remission.
For any inquiries, the Departmental Service of Land Taxes (SDIF) of Drôme can be reached at 04 75 79 50 31 (Monday to Friday: 8:30 AM - 12:30 PM / 2 PM - 4 PM) or via email at sdif.drome@dgfip.finances.gouv.fr. The Departmental Directorate of Public Finances of Drôme can also be contacted at ddfip.impôts.missionsfoncières@dgfip.finances.gouv.fr.
