B: Reduction in the rental value of certain properties

Two-thirds of the rental values used to establish local taxes are taken into account for airports and for facilities designed to combat water and atmospheric pollution that are subject to exceptional depreciation under the articles 39 quinquies E and 39 quinquies F. As from 1 January 1991, the rental values of installations intended to combat water and atmospheric pollution referred to in the first paragraph are taken into account at…

For the assessment of local taxes, the rental values of specific port handling tools, equipment and facilities transferred or having been the subject of a transfer of real rights under the conditions provided for in articles 7, 8 and 9 of law no. 2008-660 of 4 July 2008 on port reform to an operator running a terminal are subject to a reduction equal to 100% for the first two years…

I. – Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by means of a concordant decision taken under the conditions laid down in I of Article 1639 A bis, institute a 30% allowance applied to the rental value of premises used for residential purposes located in apartment blocks and resulting from the conversion of industrial or professional premises valued in accordance with Articles 1498 to…

I. – Municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of Article 1639 A bis, institute a 50% allowance applied to the rental value of buildings that are subject to initial taxation from 1 January 2016, assigned directly to the operations mentioned in a of II of Article 244 quater Band assessed pursuant…

I. – 1. With a view to establishing the property tax on built-up properties, the business property tax, the council tax on second homes and other furnished premises not allocated to the principal dwelling and the household waste removal tax, the rental value of the built-up properties mentioned in I of article 1498 is corrected by a neutralisation coefficient. This coefficient is equal, for each tax and each territorial authority,…

I.-In the event of a change in the method for determining the rental value of an industrial building or land pursuant to articles 1499-00 A or 1500, the resulting change in rental value is subject to a reduction under the conditions set out in II of this article. This reduction also applies to the variation in rental value resulting from a change of use within the meaning of article 1406…