The property tax is a local tax due each year. There are two types: the property tax on buildings (TFPB), and the property tax on non-buildings (TFPBN). The first essentially concerns “residential premises, building floors, car parks and land forming an essential and immediate dependency on these constructions. Caravans and mobile huts are exempt from property tax unless they are fixed by masonry ties”, explains the public service.
As for the second, it is due by the owner or usufructuary of land “such as agricultural land, the soil of built properties…”, Capital tells us.
Nevertheless, in some cases and subject to conditions, some may be exempt from this tax. This is the case, for example, of recipients of the supplementary disability allowance (ASI) without any means test, of recipients of the solidarity allowance for the elderly (Aspa), without any means test, and holders of the Disabled Adult Allowance (AAH) subject to means testing.
But, this can also be the case for new buildings used as a main residence, which “may even be exempt from property tax for 15 years” and “housing purchased new or for sale in the future state of completion” which “ are in principle exempt from property tax for two years following the completion of the work”, as the public service website tells us. There are still other situations where one can be exempt from property tax. But which ones? are they ?
Some people can escape property tax depending on their personal situation, and more specifically their age. Indeed, for people over the age of 75, this tax can be exempted.
However, a resource condition remains to be fulfilled. These people must imperatively have a reference tax income that does not exceed the limit set by the State of “11,885 euros for the first part, plus 3,174 euros for each additional half-share”, as TF1 info tells us.
The public service site also informs us that in the event that people between the ages of 65 and 75 “meet the conditions of resources defined for the exemption”, the property tax may be subject to a reduction, applied directly by the administration. tax, worth 100 euros.
For people who are under 65, a possibility is still possible. Indeed, if a person has a reference tax income below or equal to “27,947 euros for the first part of the family quotient (plus 6530 euros for the first additional half-share and plus 5140 euros for the other half-shares)” , and is not subject to wealth tax, a cap on this tax is quite possible.
