The usufructuaries as well as the owners must pay the property tax on built property (TFPB) each year. The tax must be paid even if the accommodation is rented to a tenant. However, there are devices to escape the property tax, especially in the case of a new purchase, here are the conditions for benefiting from them.
To benefit from an exemption within the framework of a new real estate purchase, the owner must make a declaration to the taxes as soon as the construction is completed. The exemption will be valid for two years (n 1 and n 2), from January 1 following delivery. This process must be completed within 90 days of the end date of the work. The household waste collection tax (TEOM) is exempt from this exemption. Also discover the accommodations concerned.
The exemption concerns both a purchase on plan, a purchase in VEFA (Vente en Etat Futur d’Achèvement) or a Contract for the Construction of an Individual House (CCMI). The new house or apartment is either a second home or a main residence. The accommodation can be occupied by the owner or the tenant. A property not intended for residential use will be subject to partial exemption, generally the departmental part, the intermunicipal and communal parts remain due by the owner.
Be careful however, this exemption from property tax in new buildings is not systematic: municipalities and intermunicipalities can choose to allow only buyers of property to benefit from this exemption via a zero-rate loan (PTZ) or reduced VAT. Check with your municipality. Focus on the other cases of exemption.
In the event of a lease-accession contract, a period of 15 years of exemption from property tax may be applied. You can also extend this exemption to five years, if the new home has an overall energy performance level higher than the amounts required by law. Supporting documents and energy expenditure criteria are requested. As part of an investment under the Pinel law, the exemption can go up to seven years, thanks to the high energy performance and the two years obtained for a new dwelling.
Finally, people over the age of 75 benefit from exemption from property tax if the reference tax income for the previous year does not exceed the fixed ceilings and they receive the solidarity allowance for the elderly (ASPA ), the supplementary disability allowance (ASI) or the allowance for disabled adults (AAH).
In all cases, owners with disabilities whose income does not exceed the fixed ceilings can benefit from an exemption from property tax on the main dwelling.