Title one: Local taxes

The following are exempt from property tax on built properties: 1° Buildings owned by the State and local authorities, when they are assigned to a public service or of general utility and do not produce income, in particular: Palaces, châteaux and national buildings, the Palais-Bourbon and the Palais du Luxembourg; The Panthéon, the Hôtel des Invalides, the Ecole militaire, the Ecole polytechnique, the Bibliothèque nationale; Buildings allocated to the accommodation…

Municipalities and public establishments of inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in article 1639 A bis, exempt, for their share of property tax on built properties, buildings used for fodder dehydration, excluding those housing presses and dryers.

Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in l’article 1639 A bis, exempt from property tax on built-up properties, for their share of the tax, buildings or parts of buildings belonging to establishments providing a public hospital service and assigned to the medical activities of the health cooperation groups mentioned in article L. 6133-1 of the…

I. – Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt from property tax on built-up properties premises owned by a municipality or a public establishment for inter-municipal cooperation and occupied for valuable consideration by a nursing home mentioned in the article L. 6323-3 of the public health code. The amount…