B: Permanent exemptions

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…

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 from property tax on built-up properties, for the entire duration of the title and under the same conditions as those provided for in 1° bis of Article 1382, State buildings over which titles constituting rights in rem mentioned in the second paragraph of…

I. – Major maritime and river ports are exempt from property tax on built properties, for properties located within the boundaries of the ports concerned and which are not exempt pursuant to 2° of article 1382. II. – The communes and the 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 and for the…

Municipalities and public establishments for inter-communal 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, the parts of a hydroelectric facility intended for the preservation of biodiversity and ecological continuity.

I.-Municipalities and public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in Article 1639 A bis, partially or fully exempt from their share of property tax on built-up properties properties located in the town centre revitalisation zones defined in II of Article 1464 F. The exemption applies to buildings attached on 1 January of the tax year to an…

I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in article 1639 A bis, partially or fully exempt from their share of property tax on built-up properties buildings located in the rural business revitalisation zones defined in III of article 1464 G. The exemption applies to buildings attached on 1st January of the tax year to an…