Property tax on developed property (TFPB)

She is exempt of TFPB during 2 years, from 1^er January of the year following the end of the works. This exemption does not apply to the household waste collection tax (TEOM).

You must make a declaration on your Public Finance area, under the heading « Real estate » no later than 90 days after the works have ended.

Taxes: access your Public Finance area

If you cannot file your return online, you must file a declaration at the tax center of the place where the construction is located no later than 90 days after the works have ended.

The declaration depends on the construction concerned:

• Detached house or new residential dependency
• Apartment.

She is partially exempt of TFPB during 2 years, from 1^er January of the year following the end of the works.

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 from the TFPB for a old housing which has been the subject of energy saving works. The exemption may be granted for 50 à 100% property tax.

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

To find out if your municipality grants a property tax exemption for energy saving works, you can use a simulator:

Whether you are eligible for the temporary property tax exemption for energy saving works

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

• Works made in housing are expenses for energy renovation services and associated equipment, benefiting from a reduced TVA rate (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 applies for 3 years from the year following that in which the works were paid in full. At the end of the 3 years, this exemption cannot be renewed for the following 10 years.

To qualify for the TFPB 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 from the TFPB for a new housing reaching one high level of energy performance. The exemption may be granted for 50 à 100% property tax.

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

The exemption is the result of a decision taken by the municipality orEPCI: titleContent. To find out the details of the exemptions granted, you must ask the town hall of your municipality.

To qualify for the TFPB 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 subject to 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:

A dwelling acquired through a solidarity real lease (BRS) may benefit from a abatement on the amount of property tax applicable during the term of the lease.

The municipality or theEPCI: titleContent may decide on the reduction and its amount by special deliberation. Ask the town hall of your municipality.

To benefit from this discount if it exists, you must send an declaration and a copy of the solidarity real lease (BRS) at the tax office of the place where the dwelling is located. That statement must be made before 1^er January of the year following that in which the SAB was signed.

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 fromAnah: 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 the ZFRR zone, is a « beneficiary » of the ZFRR zoning or is located in a ZFRR + zone

The exemption shall be 15 years from the year following the year of 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.

The exemption is the result of a decision taken by the municipality orEPCI: titleContent. To find out if an exemption has been voted, you must ask the town hall of your municipality.

In order to benefit from the TFPB exemption, the owner must send a declaration and the supporting documents at the tax office of the place where the dwelling is located.

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 beyond your control
• Accommodation 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 file 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 vacancy.

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

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

The TFPB exemption 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 the ZFRR zone, is a « beneficiary » of the ZFRR zoning or is located in a ZFRR + zone

Exemption from property tax is not systematic. It must be voted by a special deliberation of the municipality or theEPCI: titleContent taken before 1 October to be applicable the following year. Check with the town hall of your municipality.

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

You must use form cerfa n°15532:

Apply for the exemption from property tax on built properties (TFPB) for hotels, furnished tourism or bed and breakfasts located in the zone France revitalization rurale (ZFRR) or ZFRR+

A rural building exclusively and permanently assigned for agricultural use is exempt. This is the case, for example, of a barn, a stable or a press used for agricultural activities. However, a building specially designed as a sales shop is not exempt from TFPB because it is not used for agricultural production.

The exemption shall apply from 1^er January of the year following the year in which the building was used for agricultural purposes. The vessel 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.

Buildings which are used exclusively and at the same time for the cultivation and sale of plants may be exempt from TFPB.

For these buildings, the exemption from property tax is not systematic. It must be voted by a special deliberation of the municipality or theEPCI: titleContent .

Check with the town hall of your municipality if a decision was taken before February 28, 2026 to benefit from the TFPB exemption in 2026.

The installation may be exempted from TFPB if the production is from more than 50% materials from agricultural holdings.

To know the conditions of exemption, check with the tax office of the location of the installation.

A variable exemption (from 25 à 50% depending on the case) may apply for a dwelling which is in any 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 decision taken by the municipality orEPCI: titleContent. To find out the details of the exemptions granted, you must ask the town hall of your municipality.

To benefit from the TFPB exemption, you must contact the tax office of the place where the accommodation is located.

You must file a declaration with your supporting documents before 1^er January for the following year.

In some municipalities, an office space converted into housing may benefit from an exemption from property tax for 5 yearsfrom the year following the year of completion of the works.

The exemption results from a deliberation of the municipality or theEPCI: titleContent. To find out if an exemption has been voted, you must ask the town hall.

To benefit from the TFPB exemption, you must contact the tax office of the place where the accommodation is located.

You must file a declaration with your supporting documents before 1^er January the first year of application of the exemption.