Exemption from property tax: are you concerned?

As the owner or usufructuary of a dwelling, the property tax represents your participation in the financing of the public services of your municipality (schools, parks, roads, etc.). This tax is due even if your accommodation is rented.

The property tax on built properties is established for the whole year, according to your situation on 1^er January of the taxation year. If, during the year, works are made within your home (this may increase the value of your property), the increase in rental value will only be taken into account at 1^er January of the following year when calculating the property tax.

There are several cases of total or partial exemptions from this tax. You are fully exempt from property tax in 2026 in the following situations:

• You are the holder of solidarity allowance for the elderly or the supplementary invalidity allowance.
• You were elderly over 75 years old at 1^er January 2026, and your 2025 benchmark tax income does not exceed a certain ceiling (this ceiling depends on the composition of your household). The ceilings for 2026 have not yet been set.
• You are the holder of the allowance for adults with disabilities and your 2025 reference tax income does not exceed a certain ceiling, based on the composition of your household (the ceilings for 2026 have not yet been set).

A reduction of 100 euros in property tax in some cases

You benefit from a €100 reduction in your property tax if you meet these 2 conditions:

• you had over 65 years and under 75 years at 1^er January 2026 ;
• your 2025 reference tax income is below a certain ceiling (the ceilings, which depend on the composition of the household, have not yet been determined for 2026).

This reduction is implemented directly by the tax administration; you do not have to take any steps to benefit from it.

Property tax exemptions and reductions do not extend to the collection tax on household waste, which remains the responsibility of the owners and is indicated on the property tax notice.

The date of availability of property tax notices for the year 2026 is not yet known. In 2025, notices were sent from August 28 to people who were not monthly, and from September 20 to people who were monthly.