Article 1391 D of the French General Tax Code
It is granted on the property tax assessment on built properties relating to buildings allocated to housing belonging to low-income housing bodies referred to in article L. 411-2 of the French Construction and Housing Code or semi-public companies whose statutory purpose is to develop housing or the bodies mentioned in article L. 365-1 of the same code, as well as the buildings, residential homes and accommodation and social reintegration centres…