Unless the municipality or public inter-municipal cooperation body with its own tax system decides otherwise under the conditions set out in I of article 1639 A bis, properties located in the employment areas defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on land use planning and development are exempt from property tax on built-up properties for a period of five years. The exemption…
Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on built-up properties the properties located in the defence restructuring zones defined in 1° and 2° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d’orientation pour l’aménagement et le développement…
I.-Buildings located in the priority development zones defined in II of Article 44 septdecies are exempt from property tax on built properties. The exemption applies to buildings attached to an establishment meeting the conditions required to benefit from the exemption provided for in article 1463 B, in the same proportions and for the same duration as the latter. II.-Communes and public establishments for inter-communal cooperation with their own tax status…
I. – New buildings used as principal residences are exempt from property tax on built properties for a period of fifteen years from the year following that of their completion when they have been the subject of a loan under the system specific to low-income housing. This exemption only applies to the parts of the building actually occupied by low-income housing. II. – To benefit from the exemption, the owner…
New homes allocated to the principal dwelling and completed before 1 January 2023 are exempt from property tax on built properties for a period of twenty years from the year following that of their completion when they have benefited from article 279-0 bis A. This exemption only applies to housing rented under the conditions set out in 1° of I of the same article 279-0 bis A. The exemption ceases…
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…
From 1st January 2000, premises acquired, fitted out or built with a view to creating temporary or emergency accommodation facilities that are the subject of an agreement between the owner or manager of the premises and the State representative in the department and intended for the persons referred to in II of the article L. 301-1 of the French Construction and Housing Code are exempt from property tax on built-up…
From 1 January 2015, unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system, under the conditions provided for in I of Article 1639 A bis for its share of property tax, housing acquired by a public land institution as part of operations to requalify run-down condominiums of national interest mentioned in Title IV of Book VII of the Construction and Housing…
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75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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