France – 3 Ways To Be Exempt From Property Tax

Knowing that a building constructed and attached to the ground is liable for property tax, an alternative would be living in a mobile home or tent to earn tax exemption.

Apart from this limiting alternative, there are three ways to effectively benefit from a temporary tax exemption.

Demolish and Rebuild

All new construction is automatically exempt from property tax:

  • For a period of two years;
  • From 1 January following the date of completion;
  • Applicable even when it follows reconstruction.

To qualify for the exemption, you must declare the building within 90 days after completion.

Note: Expansions certainly benefit from tax exemption, but this will only cover the newly constructed addition.

Do work to improve your home’s energy performance

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You will be exempt from property tax for 5 years, partially or in full:

  • If your home was constructed before 1 January 1989;
  • And you perform the work leading to a saving of energy costs.

To take advantage of the exemption, you must make a declaration before 1 January of the first year in which the exemption applies.

Note: This exemption is at the discretion of the Commons, which may just grant a partial rebate of 50% based on the amount spent and work completed. Check with your municipality first before you start construction.

Buy a BBC label

A home with a BBC label (Low Consumption Building) is exempt from local tax for 5 years, or partially exempt (50 to 100%), which is also at the discretion of your local municipality.

To take advantage of this exemption, you must again make a declaration before 1 January of the first year in which the exemption applies.

Note: Two neighboring cities may practice a different policy on property tax relief. Before buying property, search municipalities with real programs that interest you and see which ones give you a total exemption.