Property tax in Wallonia: read your notice before selling

# Property tax in Wallonia: read your notice before selling A property tax (précompte immobilier) notice received after selling your house is not necessarily a mistake. In an ordinary sale of full ownership, the owner on the first of January remains liable for that year's tax. Any agreement to share it with the buyer is a separate matter: check your deed and the notary's completion statement before requesting a correction. ## Why does this notice arrive in autumn? The SPW states that the tax assessment notice, officially called the "avertissement-extrait de rôle", is sent in the second half of the year. It also explains that liability depends on the right held on the first of January: ownership, usufruct or certain other rights in rem. A spring sale followed by an autumn notice is therefore possible. This is an illustrative situation, not a client case. [Source: SPW, understanding property tax](https://www.wallonie.be/fr/demarches/sinformer-sur-mon-precompte-immobilier). ## Is cadastral income the amount you have to pay? No. Cadastral income is a tax base set by the Federal Public Service Finance and indexed annually to calculate property tax. It is neither the annual tax nor your house's selling price. For your budget, use the amount requested on the notice, taking account of any decisions correcting it. [Source: FPS Finance, definition and use of cadastral income](https://fin.belgium.be/fr/particuliers/habitation/revenu-cadastral/definition-usage). Before preparing the sale of a house with land and outbuildings, we advise checking that the notice covers what is actually being sold. A document covering a larger property should not be presented as the charge for the house alone. ## Which details should you record before selling? Prepare a short record using the latest notice: - The relevant year and the references of the properties included. - The cadastral income, separate from the tax amount requested. - The amount payable, the due date and any corrections already granted. - The clause sharing the tax in the sale and the corresponding completion statement. Keep property tax separate from insurance, energy and maintenance in your budget. An old notice remains a historical reference, not a guarantee of what the buyer will pay in future. ## How can you share property tax with the buyer? The seller and buyer can agree to share it proportionately. Their agreement does not change who is liable to the tax administration. Ask the notary which date is used for the apportionment and how the amount is determined if that year's notice is not yet available. A fixed share based on the previous year can be agreed. It is not compulsory unless a clause in the sales agreement (compromis) requires it. [Source: Fednot, sharing property tax when selling](https://www.notaire.be/immobilier/acheter-et-vendre-un-bien-immobilier/les-frais-lies-lachat/le-precompte-immobilier). ## What should you do if an item appears incorrect? FPS Finance sets cadastral income; the SPW handles Walloon property tax. To challenge the latter, the official procedure requires a reasoned objection within six months of the effective date of notification, shown on the notice. An objection does not suspend the obligation to pay: retain the due date in your budget. Applications for a reduction or remission have their own procedures. [Source: SPW, challenging property tax](https://www.wallonie.be/fr/demarches/contester-le-precompte-immobilier). If the notice concerns a year after your sale, ask the SPW to examine your situation and provide proof of the transfer. Do not assume that the sharing clause alone resolves an error over who is liable. ## Which answers matter before signing? ### Can I value my house using cadastral income? No. This tax base is not a market price. When preparing your project in the Province of Liège, compare your house's characteristics with comparable sales, rather than relying solely on its tax notice. ### Do I have to pay if I have lodged an objection? Yes. The SPW specifies that an objection does not suspend the obligation to pay. Check the date on your notice. ### Which documents should I provide to prepare the sale? The latest notice, the property references and any available decisions correcting the assessment provide a starting point. We can help you organise this information; personal tax questions are for the administration or your adviser. To place these documents within your project, read our guide to [selling with or without an estate agency](https://youhome.immo/en/journal/selling-with-or-without-an-estate-agency/). If you are preparing a sale, you can [request your valuation report](https://youhome.immo/en/valuation/request/).