TLDR: You may qualify for a full exemption if you are over 75 on January 1 of the tax year, if your income from the previous year does not exceed the threshold provided for by Article 1417, and if the property is the one you live in. Recipients of ASPA or ASI may also be exempt for their main residence. Between 65 and 75, you may qualify for an automatic €100 reduction subject to income conditions.
Exemption after age 75
You are exempt from property tax on built properties if you are over 75 on January 1 of the tax year, if your income from the previous year does not exceed the limit provided for in Article 1417 of the French General Tax Code, and if the property concerned is the one you live in.
The exemption therefore applies to the home you occupy. Age alone is not enough to automatically eliminate property tax.
Exemption with ASPA or ASI
You may also be exempt from property tax on built properties for your main residence if you receive:
- the solidarity allowance for older people (ASPA);
- the supplementary disability allowance (ASI).
The €100 reduction between ages 65 and 75
If you are over 65 and no older than 75 on January 1 of the tax year, you may qualify for an automatic €100 reduction if you do not qualify for the exemption provided for people over 75 and if your income from the previous year does not exceed the limit in Article 1417.
This measure does not constitute a full exemption. It applies to property tax on built properties relating to your main residence.
The reduction applies to the taxpayer listed on the tax roll, meaning the owner or, in the case of usufruct, the usufructuary. The home must be jointly owned or be the separate property of the spouse or partner bound by a PACS.
A reduction when the tax exceeds 50% of your income
You may qualify for another reduction for your main residence if your income does not exceed the threshold provided for in II of Article 1417.
This reduction corresponds to the portion of the property tax that exceeds 50% of the total amount of your income. It does not apply if you are subject to the real estate wealth tax for the year preceding the year in which you are assessed property tax.