Can My Age Qualify Me for a Property Tax Exemption?

If you are over 75 years old on January 1 of the tax year, you may be eligible for an exemption from property tax (taxe foncière) on your primary residence.

To benefit from this exemption, an additional requirement must be met:

Your reference taxable income (revenu fiscal de référence) for the previous year must not exceed the income limits established under Article 1417-I of the French General Tax Code (CGI). These thresholds are revised annually by official decree and vary according to the number of tax shares used to calculate income tax.

For the 2025 property tax, the applicable income ceilings were as follows:

You can find your reference taxable income on your income tax assessment notice for the previous year, in the section dedicated to your tax references.

Exemptions from the Income Requirement

The income threshold does not apply to individuals receiving:

• The Allocation de Solidarité aux Personnes Âgées (ASPA), or
• The Allocation Supplémentaire d’Invalidité (ASI).

Residents of Nursing Homes or Long-Term Care Facilities

Individuals who permanently move into a nursing home or long-term healthcare facility may continue to benefit from the property tax exemption, provided they retain exclusive use of the dwelling that previously served as their principal residence and continue to satisfy the applicable eligibility conditions.

In this situation, a request should be submitted to the Public Finance Office (Centre des Finances Publiques)responsible for the property. Contact details can be found on the property tax notice under the section relating to taxpayer procedures.

Important Information

This exemption applies only to the property tax itself and does not cover the Household Waste Collection Tax (TEOM).

As a result, even if you qualify for a property tax exemption, you may still receive a tax notice requiring payment of the TEOM charge.