E: Special rebates

In the event of the disappearance of a non-built property as a result of an extraordinary event, the taxpayer is granted a reduction in the property tax from the first day of the month following the disappearance upon a claim submitted within the period indicated in Article R. 196-2 of the Book of Tax Procedures and in the forms provided for by this same book.

In the event of loss of standing crops as a result of hail, frost, flooding, fire or other extraordinary events, a proportional reduction in the property tax relating for the current year to the plots affected is granted to the taxpayer, on a claim submitted in the forms and within the time limits laid down in the tax procedure book. When crop losses affect a significant part of the commune,…

It is granted a rebate of the land tax contribution on non-built properties levied for the benefit of municipalities and groupings of municipalities with their own tax system on non-built properties classified in the 2nd and 6th categories defined in article 18 of the ministerial instruction of 31 December 1908 and included within the perimeter of a pastoral land association covered by articles L. 135-1 to L. 135-12 of the…