I: Property tax on built-up properties

The basis of assessment for property tax on built properties for residential premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by article L. 716-1 of the Rural and Maritime Fishing Code, as well as accommodation for apprentices, whose status is governed by the provisions of Book II of Part Six of the Labour Code, under the conditions set out in article 6 of…

I. – Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of article 1639 A bis, the basis of assessment for property tax on built-up properties for buildings or parts of buildings attached from 1st January 2009 to an establishment meeting the conditions required to benefit from the allowance provided for in…

On deliberation by the local authority or the public establishment for inter-communal cooperation with its own tax system, taken under the conditions provided for in I of article 1639 A bis, the basis of assessment for property tax on built-up properties for premises covered by a temporary residence agreement or contract entered into pursuant to Article 101 of Act no. 2009-323 du 25 mars 2009 de mobilisation pour le logement…

After deliberation by the municipality or the public establishment for intercommunal cooperation with its own tax system, taken under the conditions provided for in I of Article 1639 A bis, the basis of assessment for property tax on built-up properties located within the perimeter of a project of general interest, within the meaning of article L. 102-1 of the town planning code, justified by environmental pollution, may be subject to…

With the approval of the municipality or the local authority responsible for inter-municipal cooperation, in accordance with the conditions set out in I of Article 1639 A bis, the property tax base for shops and boutiques within the meaning of Article 1498, whose main surface area is less than 400 square metres and which are not part of a commercial complex, may be subject to a reduction of between 1%…

I. – In Mayotte, the tax base for property tax on built-up properties sold from 18 September 2013 until 31 December 2016 by a public entity to unlawful occupants of buildings used as their main dwelling located on these properties is subject to a reduction for the five years following the year during which the sale took place. When the properties mentioned in the first paragraph of this I are…

The tax base for property tax on built-up properties for assets that are the subject of a transfer of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 5312-16 of the French Transport Code is subject to a degressive reduction. This reduction applies for the five years following the year in which the transfer of ownership was published in the real estate register. Its…

Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in I of Article 1639 A bis, provide that the basis of assessment for property tax on built-up properties for housing that is the subject of a joint real estate lease entered into under the conditions provided for in Articles L. 255-2 to L. 255-19 of the Construction and…

I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, the rate of which is set each year by decree, up to a limit of 10%, when these properties are leased or made available to La Poste by their owners and are used exclusively for one or more of…