TLDR: If you are over 65 on January 1 of the tax year, you can automatically benefit from a 100 € relief on the property tax of your main residence, subject to income and occupancy conditions. This scheme does not apply if you are already exempt under Article 1391 of the CGI.
The amount and the housing concerned
The automatic relief corresponds to a 100 € reduction of the property tax on built properties (TFPB) relating to your main residence.
It does not constitute a total exemption from property tax.
The conditions to be met
You must:
- be over 65 on January 1 of the tax year;
- occupy your main residence under the conditions provided for by Article 1390 of the French General Tax Code;
- have received, during the previous year, income not exceeding the limit provided for in Article 1417 of the French General Tax Code;
- not already be exempt from property tax under Article 1391 of the same code.
Taxpayers over 75 who meet the conditions of Article 1391 fall under the exemption provided for by that article, and not under this 100 € relief.