Property Tax on Built Properties (TFPB)

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

You must file a declaration in the tax center of the place where the construction is located no later than 90 days after the completion of the work.

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 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. The exemption may be granted for 50 à 100% property tax.

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.

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 exemption from property tax for energy saving works

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 applies for 3 years from the year following the end of 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 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 of 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 know the details of the exemptions granted, you must ask the town hall of your municipality.

To benefit from 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 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:

A dwelling acquired by means of 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 such 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 real joint and several lease at the tax office of the place where the dwelling is located.

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

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

The exemption results from 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.

To benefit from the TFPB exemption, the owner must send an 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 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 vacancy.

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

An accommodation classified in furnished for 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. It must be voted on 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 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+

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 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.

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 on 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 exempt from PBGF if the production is derived from more than 50% of materials from agricultural holdings.

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

A variable exemption (from 15 à 50% depending on the case) may apply to a dwelling that 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 results from a decision taken by the municipality orEPCI: titleContent. To know 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 center 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 a property tax exemption for 5 yearsfrom the year following that in which the work is completed.

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

You must make a statement when you have transformed, restored or retrofitted 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.