Article 1383 G of the French General Tax Code
Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a decision taken under the conditions provided for in I of l’article 1639 A bis, exempt from property tax on built-up properties, up to a maximum of 15% or 30%, buildings used for residential purposes completed prior to the implementation of a technological risk prevention plan mentioned in article L. 515-15 of the Environment Code and…