What criteria for reduced French 'taxe foncière'?

WHAT are the criteria to benefit from a reduction or exemption from the taxe foncière ? G.S.

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Some exemptions relate to type of property and others to the taxpayer.

The former include, for example, caravans and mobile homes (unless they are fixed to the ground with masonry), agricultural buildings and new-build houses in the first two years after construction.

Under certain circumstances it is also possible to apply for an exemption for gîtes, chambres d’hôtes and furnished tourist lets in areas designated as zones de revitalisation rurale.

Exemptions based on personal criteria are possible in the following situations:

  • You receive the disability benefit allocation supplémentaire d’invalidité (ASI) or Aspa and you occupy your main home alone or with a spouse or dependants who are part of your tax household, or else with someone who has one of the benefits mentioned or whose income does not exceed certain “modest income” limits (currently €10,988 of revenue fiscal de référence for a single person, €16,856 for a couple) OR
  • You are aged 75 or more as of January of the relevant tax year (ie. 2019 for the 2019 taxe foncière) and you meet the “modest income” limits and occupancy criteria mentioned above OR
  • You have the allocation aux adultes handicapés and you meet the modest income/occupancy criteria.

Exemption can also be for a second home for people aged 75 or more, upon request.

There is a €100 reduction in this tax for people aged 65 or more and who meet the above income/occupancy criteria.

Both the exemption and reduction can apply to the former main home of people who now live in a retirement home, as long as the home in question is still unoccupied.

These benefits should be applied automatically so contact your tax office if this is not happening.

If you are eligible for the first time this year, you may wish to check in advance it has been noted.