How can I challenge my notice for residence tax and/or the public broadcast licence fee or property tax?

You can file your appeal online

To do so, log on to your personal account and access the “Nous contacter / Ma messagerie sécurisée” section. You can write to the tax authorities by selecting the “Je signale une erreur sur le calcul de mon impôt” form and then following the instructions.
You will receive an email confirming that your request is being processed and you can consult the authorities’ reply in the secure messaging system in your personal account.

For direct local taxes, a separate appeal must be submitted for each municipality.
Appeals must be sent to the tax department responsible for the place of taxation. This is either the Individual Tax Department or the Property Tax Centre (particularly if you are challenging the rental value taken as a basis for assessment of property tax and residence tax).

PLEASE NOTE: An appeal does not discharge you from paying your tax.

If your claim is accepted, the amount paid will be reimbursed to you.
You can however request a stay of payment when you submit your appeal. You effectively inform the tax authorities that you wish to defer payment of the taxes you are challenging. You may be asked to provide payment guarantees, such as a bank guarantee, if the amount being challenged is €4,500 or more. If your claim is refused, you will have to pay the challenged tax plus a 10% surcharge for late payment.

A stay of payment remains in force until a final decision on the claim has been made, either by the tax authorities or by the court of first instance having jurisdiction.

UPDATED DINR PART on AUGUST 23, 2021