C: Temporary exemptions

I. – New constructions allocated to the principal dwelling and financed to the extent of more than 50% by means of loans assisted by the State, as provided for in Articles L. 301-1 et seq. of the Construction and Housing Code, are exempt from property tax on built properties for a period of fifteen years from the year following that of their completion. The exemption applies to the construction of…

Locations and local authority groupings with their own tax system may, by deliberation taken under the conditions provided for in Article 1639 A bis, totally or partially exempt, for the portion of property tax on built-up properties that falls to them, for a period that they determine, housing that is the subject of a rehabilitation lease pursuant to Article L252-1 of the Construction and Housing Code. The reporting obligations of…

I. – Housing acquired with a view to rental, with financial assistance from the State or with a subsidy from the National Urban Renewal Agency, pursuant to 3° and 5° of Article L. 831-1 du code de la construction et de l’habitation or by means of financing provided for in l’article R. 372-1 of the same code, are exempt from property tax on built-up properties for a period of fifteen…