I am 75 now - do I still need to pay property tax in France?

Reader question: I heard that when I reached 75 I would automatically stop paying property taxes in France. Is this true?

Turning 75 does not automatically exempt you from paying the taxe foncière (payable by property owners) but some older homeowners can benefit from a full exemption under certain conditions.

To qualify, you must be aged 75 or over on January 1 of the tax year - so January 1, 2026 for this year - and your household income must fall below set thresholds.

These vary depending on the number of family quotient ‘parts’ in your household (if you live alone you have one part and a couple without dependent children have two).

To qualify for 2026, your avis d’impôt income tax statement last year should have shown revenu fiscal de référence of no more than €12,679 for a single person or €19,451 for a couple.

Note that this figure is less than total actual income from all sources, due to certain incomes being exempt from declaration, a 10% allowance against pension income etc. 

The exemption applies only to the main residence. In addition, all owners of the property must meet the eligibility criteria, and you must not live with someone who does not qualify (unless they are a dependent).

People aged between 65 and 75 may be eligible for a €100 reduction, again subject to the income limits.

The exemption is usually applied automatically by the tax authorities based on your declared income and household situation. 

If you believe you qualify but have not received it, you should contact your local tax office.

Note that taxe d’habitation has been abolished for main homes, but it still applies to second homes, and there are no age-based exemptions in that case.