You were owner on January 1st 2026 of an apartment or a house? Like more than 32 million French people, you are indebted in this respect to property tax. Only constructions not fixed to the ground are not concerned (a caravan for example). You will receive your property tax notice in Septemberwith a payment deadline varying depending on your payment method. Note that if you sell your home during the yearyou will still have to pay the bill for the entire year. On the other hand, you can provide, in the deed of sale, that the buyer will pay his share from the date of the transaction.
According to the National Property Tax Observatory, this local tax increased by 37.3% between 2014 and 2024. With stability in 2025, as the municipal elections approach. This year, the automatic increase must remain lowdue to the drop in inflation, and pending new methods of calculating the cadastral rental value. Said VLC corresponds to a theoretical annual rent generated by the property if it were rented out, and on which local authorities apply a tax percentage. It is up to the owner of declare any modification made to his accommodation and its secondary elements, such as the installation of a swimming pool.
Exemption in the event of new construction
You bought a new apartment or enlarge an existing house? “New constructions, reconstructions and construction additions for residential use are exempt from property tax.» in the two years following their completion (article 1383 of the General Tax Code). To benefit from it, you must make a land declaration within 90 days following the end of the project. Please note that a municipality or intermunicipality can limit this exemption, or even eliminate it. You have made energy renovation work ? Under certain conditions, an exemption is possible; check with your town hall.
Depending on your personal situation
When you encounter financial difficulties paying your taxes, you can apply for free discount. There are also automatic exemptions from property tax: if you receive solidarity allowance for the elderly (Aspa) or supplementary disability allowance (ASI), you are completely exempt. This is also the case if you were aged over 75 on January 1 or you receive theallowance for disabled adults (AAH), means tested. Namely a reference tax income of €12,679 for the first share of the family quotient in 2025, increased by additional half-share (article 1417 of the CGI). As for seniors aged over 65 and under 75, they benefit from a automatic relief of 100 euros for their main residence, always subject to income conditions (article 1417-1 of the CGI). This total or partial discount is retained if you now live in retirement homeand that the property remains vacant.
Finally, if you rent accommodation for which you do not have no tenant found for more than three months, request relief as long as this vacancy is beyond your control. For example, if the rent is at market price in the ad you posted.
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