Local tax paid by property owners, property tax has increased significantly in recent years. But some may not pay it for 3 or 5 years under certain conditions.
According to the National Property Tax Observatory, property taxes saw a sharp increase of 32.9% on average between 2013 and 2023, an increase four times higher than that of rents and twice higher than that of inflation. Cities located in Savoie, Haute-Corse, Pyrénées-Orientales and Essonne have experienced the greatest increases over the last 10 years.
As for large cities, Paris leads the ranking for the highest increase with 83% over a period of ten years, mainly due to the increase in the municipal rate in 2023 and the increase in rental bases. The capital is followed by Strasbourg (52%), Limoges (51.8%), Grenoble (49.5%) and Nantes (48%). Owners are therefore increasingly taxed, but some of them can benefit from a total or partial exemption from property tax if their accommodation has been the subject of energy saving work and if it is located in a municipality which has chosen to implement this measure.
Their accommodation must have been completed before January 1, 1989 and have undergone work promoting energy savings or have been completed before January 1, 2009 and offer a level of energy performance higher than that provided for by legislation. On the other hand, the total amount of expenses linked to the work must be 10,000 euros during the year preceding the application of the exemption or 15,000 euros during the three years preceding the application of the exemption . The work must concern the installation of thermal insulation materials, a heat pump, a double-flow VMC ventilation system or even a heating or domestic hot water production system operating on ‘solar energy. This exemption is 3 years for housing built before January 1, 1989 and 5 years for those built after January 1, 2009.
To benefit from this, you must complete a declaration on plain paper indicating the date of completion of your accommodation, the nature and amount of expenses, with the tax service to which you depend and maximum 90 days after the end of your work. If the request is accepted, the tax exemption will take place the year following the year in which the amount of your work was paid. Please note, this exemption will only concern housing over 10 years old from 2025.
