TLDR: You are not exempt from property tax solely because your income is modest. However, you may benefit from a full exemption, a reduction or tax relief if you meet a specific condition related to your age, certain benefits, your accommodation or your income level.
Exemption if you are over 75
You may be exempt from property tax on built properties (TFPB) if you are over 75 on 1 January of the tax year and if your income for the previous year does not exceed the threshold provided for by Article 1417 of the General Tax Code (CGI).
The exemption concerns the property in which you live. You must occupy it as the owner or usufructuary. The income taken into account corresponds to the reference taxable income (RFR) defined by Article 1417 of the CGI. The applicable threshold is not indicated in the available information.
The property may also be a second home if you meet the conditions provided for by the CGI and if you live in it. A property made exclusively available to a third party is not considered to be occupied by you.
If the property is the separate property of your spouse or PACS partner who is 75 or younger, the exemption provided for people over 75 does not apply in this situation.
Exemption if you receive ASPA or ASI
You may be exempt from TFPB for your main residence if you receive the solidarity allowance for older people (ASPA) or the supplementary disability allowance (ASI). The available information does not specify all the additional conditions that may apply to this scheme.
€100 reduction after age 65
If you are over 65 on 1 January of the tax year, do not benefit from the exemption provided for people over 75 and your income for the previous year remains below the threshold provided for by Article 1417 of the CGI, you may benefit from an automatic €100 tax relief on the TFPB for your main residence.
This tax relief reduces the tax by €100; it does not constitute a general full exemption. If it has not been granted automatically, it may be obtained by filing a claim. The available information specifies neither the deadline nor the channel for filing this claim.
Tax relief based on your income
You may benefit from the tax relief provided for by Article 1391 B ter of the CGI for your main residence if your income does not exceed the threshold provided for in II of Article 1417 of the CGI.
The tax relief corresponds to the portion of the TFPB liability that exceeds 50% of the total amount of income taken into account by law. It is therefore not an automatic full exemption. This scheme does not apply if you are subject to the real estate wealth tax for the year preceding the year in which the property tax is assessed.
The income thresholds and the application procedure are not indicated in the available information.
If you live in a specialised facility
If you are permanently accommodated in a facility for older people or in a healthcare facility providing long-term care, you may retain an exemption, allowance or tax relief on your former main residence.
You must retain the right to use it: the property must not become another person’s main residence, even if they occupy it free of charge. You must also meet the age, benefit or income conditions of the scheme concerned.
The relief applies from the year following the year in which you entered the facility. This regime does not apply if you leave your home to settle permanently with a member of your family.
If your income subsequently exceeds the threshold
If you lose the exemption provided for people over 75 because your income exceeds the threshold, a continuation scheme may apply for four years: exemption during the first two years, followed by a two-thirds allowance in the third year and a one-third allowance in the fourth year.
In practice, you must therefore successively check your age on 1 January, your RFR for the previous year, the type of property, any benefits you receive and, where applicable, your accommodation situation. Your modest income level alone is not sufficient to obtain a general exemption.