E: Exemptions, special rebates and tax reductions

I. – Taxpayers may obtain property tax relief in the event of the vacancy of a house normally intended for letting or the non-use of a building used by the taxpayer himself for commercial or industrial purposes, from the first day of the month following that in which the vacancy or non-use began until the last day of the month in which the vacancy or non-use ended. The rebate is…

I. – Recipients of the allocation de solidarité aux personnes âgées mentioned in Article L. 815-1 of the Social Security Code or the allocation supplémentaire d’invalidité mentioned in article L. 815-24 of the same code are exempt from the property tax on built-up properties for which they are liable in respect of their main home. II. – Taxpayers who no longer benefit from the exemption provided for in I :…

I. – Taxpayers aged over seventy-five on 1st January of the year of taxation are exempt from property tax on built properties for the building inhabited by them, when the amount of income for the previous year does not exceed the limit provided for in article 1417. II. – Taxpayers who no longer benefit from the exemption provided for in I : 1° Are exempt from the property tax on…

Taxpayers aged over sixty-five on 1 January of the tax year other than those referred to in article 1391 benefit from an automatic reduction of €100 in property tax on built-up properties relating to their main home when the amount of income for the previous year does not exceed the limit provided for in article 1417.

People who retain the use of the dwelling that was their main residence before being permanently housed in an establishment or service mentioned in 6° of I of Article L. 312-1 of the code de l’action sociale et des familles or in an establishment providing long-term care, mentioned in the penultimate paragraph of article L. 6143-5 of the Public Health Code, and including accommodation, for people who are not living…

I. – Taxpayers whose income does not exceed the amount stipulated in II of article 1417, a rebate equal to the fraction of the contribution exceeding 50% of the total amount of their income defined in II and IV of this article. The first paragraph does not apply to taxpayers liable for real estate wealth tax in respect of the year preceding that of the real estate tax on built-up…

Expenditure incurred by low-income housing bodies or semi-public companies whose statutory purpose is the construction or management of housing or by the bodies mentioned in article L. 365-1 of the Construction and Housing Code, for the accessibility and adaptation of housing to people with disabilities are deductible from the property tax on built properties paid to the municipalities.

It is granted on the property tax assessment on built properties relating to buildings allocated to housing belonging to low-income housing bodies referred to in article L. 411-2 of the French Construction and Housing Code or semi-public companies whose statutory purpose is to develop housing or the bodies mentioned in article L. 365-1 of the same code, as well as the buildings, residential homes and accommodation and social reintegration centres…

A rebate is granted on the property tax assessment on built properties relating to buildings used for residential purposes, belonging to low-income housing bodies referred to in article L. 411-2 of the French Construction and Housing Code or semi-public companies whose statutory purpose is the construction or management of housing, as well as the bodies mentioned in article L. 365-1 of the same code. This rebate is equal to a…