Property tax remains a source of concern for many French people, particularly in the face of significant increases observed in certain municipalities. In 2024some cities like Nice (+35,3 %), Saint-Étienne (+15%) or even Sommières (+45%) voted for spectacular increases, increasing pressure on owners.
Fortunately, solutions exist for households with low income or retirees. If you meet certain conditions, you could benefit from a total exemption or a capping of this dreaded tax. Here’s everything you need to know.
Who can benefit from the exemption?
Certain categories of people are completely exempt from property tax:
- People aged over 75.
- Beneficiaries of the Allowance for Disabled Adults (AAH).
- Holders of the Solidarity Allowance for the Elderly (ASPA) or the Supplementary Disability Allowance (ASI), regardless of their income.
What about retirees with low incomes?
you are under 75 years old and you do not receive the AAH, you can claim an exemption subject to means conditions. It all depends on your reference tax income (RFR), entered on your 2024 tax form.
- To benefit from the exemption in 2025your 2024 RFR must not exceed:
- 12 704 euros for the first part of the family quotient.
- An increase of 3 393 euros for each additional half-share.
Example : For a retired couple (two shares), the ceiling is set at 19 490 euros.
The property tax cap
If your tax income slightly exceeds the ceilings for the exemption, another solution is available to you: the capping of the property tax. This system makes it possible to eliminate the part of the tax which exceeds 50% of revenue of your tax household.
To benefit from it, you will need:
- Check that your RFR 2023 does not exceed:
- 29 288 euros for the first part of the family quotient.
- An increase of 6 843 euros for the first additional half-share.
- 5 387 euros for the following half-shares.
- Fill out the form N°2041-DPTF-SD to assert this right.
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