Imposition supplémentaire de CFE - base valuation calculation?
I have received a notice of imposition supplémentaire de CFE detailing an increase on my 2015 CFE already invoiced and paid. This is due to an increase in box 1 - value des biens passibles de taxe fonciere. In 2013 the tax office were notified of changes to my property to include the creation of gites and this was reflected in revised Tax Fonciere and additional Tax Habitation invoices for the new gites from 2014. I was exempt from payment of CFE in 2013 and 2014.
I assume the CFE base valuation is catching up with the revised valuation for the gite properties now included on my tax fonciere demands. Is there any general rule as to how the value of the CFE invoice box 1- value des biens passibles de taxe fonciere, is calculated. Which will allow me to agree the increased value shown. Alternatively do I need to request a breakdown from the impots office.