I: Property tax on built-up properties

From 1st January 2000, premises acquired, fitted out or built with a view to creating temporary or emergency accommodation facilities that are the subject of an agreement between the owner or manager of the premises and the State representative in the department and intended for the persons referred to in II of the article L. 301-1 of the French Construction and Housing Code are exempt from property tax on built-up…

From 1 January 2015, unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system, under the conditions provided for in I of Article 1639 A bis for its share of property tax, housing acquired by a public land institution as part of operations to requalify run-down condominiums of national interest mentioned in Title IV of Book VII of the Construction and Housing…

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, for their share of property tax on built-up properties, for a period of five years, residential premises allocated to the principal dwelling and resulting from the conversion of premises mentioned in 1° of III of Article 231 ter. This exemption…