This transition involves several changes for residents. The TEOM will be due by the property owner and will appear on the property tax notice. For rental properties, the owner may pass this charge on to the tenant as a recoverable expense. Unlike the REOMi, which included a fixed part and a variable part based on household composition and service usage, the TEOM will be calculated based on the property's rental value. The 2027 TEOM will not include an incentive component, which may be introduced from 2028.
The TEOM rates for 2027 are not yet known. They will be determined by the Departmental Waste Syndicate of Dordogne (SMD3) during its budget vote and will vary depending on the collection method (door-to-door or voluntary drop-off points). Further information will be provided later.
Property owners paying their property tax in monthly installments should be aware: in 2027, the TEOM will not be automatically included. It is possible to adjust monthly payments starting in spring 2027, once the rates are known, for a more precise estimate. Only one annual modulation request is accepted by the tax services.
