Property tax: what level of income to be exempt or benefit from a reduction?

The availability date of your property tax notice, in paper and/or online format, is based on your choice to be monthly or not; and the deadline for payment of this local tax depends on your method of payment.

There are several situations that allow you to be completely exempt from this tax, or to benefit from a reduction.

Thus, you are totally exempt from property tax on built properties if you are the holder of:

• solidarity allowance for the elderly ;
• or the supplementary invalidity allowance.

You are also exempt from property tax in 2026:

• if you were over 75 years of age on 1^er January 2026, and that your 2025 reference tax income does not exceed a certain ceiling (this ceiling depends on the composition of your household);
• if you hold the allowance for adults with disabilities, and that your 2025 reference tax income does not exceed a certain ceiling (this ceiling depends on the composition of your household).

The reference tax income ceilings not to be exceeded in these two situations in order to benefit from the exemption are as follows:

Your 2025 reference tax income can be found on 1^re page of your 2026 income tax notice.

A reduction of 100 € granted to some people

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 does not exceed a certain ceiling, which depends on the composition of your household (these are the same reference tax income ceilings as those used for the property tax exemption).