B: Permanent exemptions

The following are exempt from property tax on undeveloped properties: 1° National roads, departmental roads, communal roads, including public squares used for fairs and markets, as well as the roads of land associations for agricultural and forestry land development, rivers; 2° State properties, properties of the regions, properties of the departments for taxes levied by the communes and properties of the communes for taxes levied by the commune to which…

Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908, not exempt pursuant to articles 1395 à 1395 B and which are located in Corsica are, for 1995 and subsequent years, fully exempt from property tax on undeveloped properties levied for the benefit of the communes and their groupings.

I. – Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908 are exempt from property tax on non-built properties levied for the benefit of municipalities and their public establishments for inter-communal cooperation up to 20%. II. – The provisions of I do not apply to undeveloped properties that benefit from the total…

Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in I of Article 1639 A bis, exempt land, whether agricultural or not, planted with olive trees from property tax on undeveloped property (1). To benefit from this exemption, the owner must make a declaration to the tax department before 1 January of…

Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by deliberation taken under the conditions provided for in I of article 1639 A bis of this code, exempt from property tax on undeveloped properties, for their share, for the entire duration of the contract, undeveloped properties whose owner has entered into a contract mentioned in article L. To benefit from this…