Property Tax on Built Properties (TFPB)

She is exempt during 2 years, from 1^er January of the year following the completion of the work.

You must file a statement to the public finance center no later than 90 days after the completion of the work.

The declaration depends on the dwelling concerned:

• Detached house
• Apartment

She is partially exempt during 2 years, from 1^er January of the year following the completion of the work.

Check with the tax office if your building is affected:

In some municipalities, and under certain conditions, you can benefit from a exemption of 3 years of the TFPB for a old housing which has been the subject of energy saving works.

Exemption is not systematic. It results from a deliberation taken by the municipality or theEPCI: titleContent.

The exemption may be granted for 50 à 100% property tax. Contact the town hall of the municipality for more details on the exemptions introduced.

From 1^er january 2025, the exemption concerns housing completed for more than 10 years to 1^er January of the first year for which the exemption is applicable.

You can benefit from the property tax exemption if the following conditions are met:

• The work carried out in the housing is expenditure on energy renovation services and associated equipment, benefiting from reduced rate of VAT (maintenance costs are not taken into account)
• The total amount of expenses paid by the owner exceeds €10,000 for the year preceding the first year of exemption (or €15,000 over the 3 years preceding it).

The exemption of TFPB applies for 3 years from the year following the end of the payment of the works.

At the end of the 3 years, this exemption cannot be renewed for the next 10 years.

To benefit from the exemption, you must file a declaration at the tax office of the place where the dwelling is located.

The declaration, with a copy of the supporting documents of your expenses, is to be filed before 1^er January of the 1^re year for which the exemption is applicable.

In some municipalities, you can benefit from a exemption of the TFPB for a new housing reaching one high level of energy performance.

Exemption is not systematic. It results from a deliberation taken by the municipality or theEPCI: titleContent.

The exemption may be granted for 50 à 100% property tax. Contact the town hall of the municipality for more details on the exemptions introduced.

The exemption applies for 5 years from the year following that in which construction is completed.

To benefit from the exemption, you must file a declaration at the tax office of the place where the dwelling is located.

You must attach all the elements justifying compliance with the energy and environmental performance criteria.

A dwelling that is the subject of a lease-purchase agreement may be exempt from tax for 15 years from the year following its completion.

Check with the tax office if your home is affected:

Accommodation classified as furnished tourism or a bed and breakfast located in an area France ruralités revitalization (ZFRR) may benefit from a property tax exemption.

The exemption of TFPB does not apply to the household waste collection tax.

You can check if the municipality of your accommodation is in ZFRR using the following simulator:

Check whether a municipality is located in a ZFRR zone, is a “beneficiary” of the ZFRR zoning or is located in a ZFRR + zone

Exemption from property tax is not systematic. The municipality or theEPCI: titleContent shall take a decision providing for the exemption of TFPB. Contact the town hall of the municipality for more details on the exemptions introduced.

To benefit from the exemption, the owner sends a declaration and supporting documents until 31 December each year for an application the following year.

You must use form cerfa n°15532:

Request the exemption of property tax on built properties (TFPB) for hotels, furnished tourism or guest rooms located in zone France revitalization rurale (ZFRR) or ZFRR+

In some municipalities, you can benefit from a TFPB exemption if the 2 the following conditions are met:

• You have acquired and improved a home, with a view to its rental, by receiving a financial grant from theAnah: titleContent
• This accommodation is located in a ZFRR: titleContent.

You can check if the municipality of your accommodation is in ZFRR using the following simulator:

Check whether a municipality is located in a ZFRR zone, is a “beneficiary” of the ZFRR zoning or is located in a ZFRR + zone

Exemption from property tax is not systematic. The municipality or theEPCI: titleContent shall take a decision providing for the exemption of TFPB. Check with the town hall of the commune.

The exemption shall be for 15 years from the year following the completion of the improvement works. But the exemption ceases permanently if the dwelling is no longer rented for a continuous period of at least 12 months.

To benefit from the exemption, the owner must send a declaration and supporting documents.

Check with the tax office if your home is affected.

If you own a rental unit that is not rented, you can exceptionally obtain a relief property tax.

You must complete the 3 conditions following:

• Vacation independent of your will
• Housing vacant for at least 3 consecutive months
• Vacancy of the whole accommodation or part that can be rented separately.

To qualify for the rebate, you must lodge a complaint at the tax office of the place where the dwelling is located.

The relief shall be granted from 1^er the day of the month following the beginning of the holiday.

It also applies to other taxes, including household waste collection tax.

A variable exemption (from 15 à 50% as the case may be) may apply to a dwelling that is in one of the following cases:

• Within the scope of a technological risk prevention plan
• Close to a facility Seveso
• Affected by a mine risk prevention plan

The exemption is the result of a deliberation by the municipality orEPCI: titleContent.

Check with the tax center who will give you a declaration to be lodged before 1^er January for the following year.

A rural building used exclusively and permanently for agricultural purposes is exempt.

This is the case, for example, of a barn, a stable or a press.

The exemption shall apply from 1^er January of the year following the year in which the building was used for agricultural purposes. The building may be operated by a person other than the owner.

Check with the tax center who will give you a declaration to be lodged before 1^er January for the following year.

The installation may be exempt from PBGF if the production is derived from more than 50% materials from agricultural holdings.

Use the cerfa form n°15569.

Apply for exemption from property tax on built properties of plants and buildings used for methanization

Drop it before the 1st^er January for the following year with the tax center.

An office space converted into a dwelling can benefit from an exemption from a part of the property tax for 5 years.

The exemption is the result of a deliberation by the municipality orEPCI: titleContent.

Check with the tax office where your home is located.

If you are concerned, you will have to send him a declaration (on free paper), with a copy of your supporting documents. The declaration must be submitted before 1^er January of the year following the completion of the work.

You must make a statement when you have transformed, restored or refurbished an existing building.

Use the following form:

Change in the consistency or use of built and non-built properties (Declaration No. 6704)

Send the statement to the public finance center on which the property depends within 90 days of completion of work.