How to challenge property tax
File a written complaint with the competent regional tax authority within 6 months of the assessment notice being sent. The challenge may concern the CI (to be revised via FPS Finance), the surcharges or a clerical error. Payment of the property tax remains mandatory during the procedure.
The challenge procedure follows two paths depending on the subject of the dispute: a complaint about the CI itself must be addressed to the FPS Finance cadastral office, while a complaint about the tax calculation or surcharges goes to the regional tax authority.
Grounds for challenge
The main grounds for challenging property tax are:
- Incorrect CI: the cadastral income does not reflect the actual state of the property (major renovations, partial demolition, change of use)
- Calculation error: mathematical mistake in applying the rate or surcharges
- Unproductive property: the property was uninhabitable for at least 90 days during the tax year (major works, disaster)
- Wrongly charged surcharges: provincial or municipal surcharges applied incorrectly
Before filing a complaint, check that your CI matches your property on the MyMinfin portal. Errors in CI attribution are more common than you might think, especially after property splits or mergers.
Deadlines and appeals
| Stage | Deadline | Authority |
|---|---|---|
| Initial complaint | 6 months from assessment notice | Regional authority |
| CI revision request | Any time | FPS Finance (cadastre) |
| Appeal against decision | 3 months from notification | Tax court |
| Court appeal | 1 month from judgment | Court of appeal |
Filing a complaint does not suspend your obligation to pay. You must pay the full property tax amount while the complaint is being processed. If your complaint succeeds, you will be reimbursed.
Contacts by region
Brussels-Capital Region
File complaints with Bruxelles Fiscalite (online via MyTax or by post). Brussels has a dedicated mediation service for tax disputes.
Walloon Region
File complaints with SPW Fiscalite (online or by post). The SPW has taken over property tax management from the federal government since 2020.
Flemish Region
File complaints with VLABEL (Vlaamse Belastingdienst). Online filing is available through the VLABEL portal. Flanders offers the most digitalised complaint process.
Articles 366 to 375 CIR 92 (complaint procedure), regional decrees — Texts on Justel