# Tax Fonciere exemption?



## gprit

I have just read that if your main residence is in France and you are 'over 75' then you are exempt from Tax Fonciere.

Now, the question is, what is considered 'over 75'? I was 75 at the start of July - so am in my 76th year....
Is that how the tax authorities view it? Anyone has any experience of this?


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## Clic Clac

I would have thought you are over-75 on your 75th birthday- but they maybe take your age as of Jan 1st in the current year. 🤔


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## gprit

Interesting. isn't it....I have contacted the Tax authorities to see what they say......will keep informed here! Hopefully I get say three months rebate(!)


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## BackinFrance

For taxe foncière exonération you need to have turned 75 at 1 January of this year, plus have limited means based on the RFR you received with your avis d'impôt this year. I think there may be a form to submit, can't remember, but your tax office will be able to advise on all of the requirements.

Sorry, I deleted the link I had just this morning.


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## BackinFrance

gprit said:


> Interesting. isn't it....I have contacted the Tax authorities to see what they say......will keep informed here! Hopefully I get say three months rebate(!)


You don't qualify.


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## BackinFrance

There is no such thing as a partial rebate for x months when it comes to this exonération. It simply does not work that way. If you were born on 2 January and turned 75 this year, you are not entitled to this rxoneration, it's just bad luck.


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## Bevdeforges

PAP has an article about the exonerations and exceptions to the taxe fonciere that you might find of interest (use an online translator or a Chrome browser if your French isn't up to it):


https://www.pap.fr/patrimoine/impots-taxes/tout-sur-la-taxe-fonciere/a1784/quelles-exonerations-et-degrevements-sur-la-taxe-fonciere


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## BackinFrance

Bevdeforges said:


> PAP has an article about the exonerations and exceptions to the taxe fonciere that you might find of interest (use an online translator or a Chrome browser if your French isn't up to it):
> 
> 
> https://www.pap.fr/patrimoine/impots-taxes/tout-sur-la-taxe-fonciere/a1784/quelles-exonerations-et-degrevements-sur-la-taxe-fonciere


It is a good link that reflects all of the information circulated by Bercy, and if they don't know nobody does. Hopefully the OP now understands that he is not entitled to the exonération he was interested in.


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## BackinFrance

It is also worth noting that according to the PAP link, they can take into account all of your finances, including the funds you have in non-taxable accounts (just as they can when you apply for other assistance - it has nothing to do with being British).


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## Nomoss

The exoneration is automatically applied by the tax authorities when you become elegible, but you still have to pay _la taxe d'enlèvement des ordures ménagères_, which is around 20% of the total where we live.


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## Befuddled

Even if you don't live there and it is uninhabitable?

Edit:
Sorry. I hadn't read the link before posting. A person must be living in the house to get the exoneration.. My wife had a devil of a time convincing the authorities to let her off the Habitation Taxe even though her place is slowly decaying with leaky roof, regular floods downstairs, electricity & water contracts terminated. She still has to pay the Fonciere, which is considerable considering her income. The way we understand it, she would have to burn it to the ground to have any chance, but then only a slim one.


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## gprit

Top of the class BackinFrance...
The official reply (into English...)

"In application of articles 1390 and 1391 of the General Tax Code, certain taxpayers are exempted from the property tax on built-up properties relating to their main dwelling if they meet certain conditions:

-holders of the solidarity allowance for the elderly,

-or beneficiaries of the allowance for disabled adults,

-or taxpayers aged over 75 years on January 1st of the tax year,

- and in the last two cases, the amount of their tax income, as well as (for all cases) that of the persons living under their roof, must respect the thresholds provided for by article 1417-I of the general tax code."


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## EuroTrash

I can't actually think of a single property tax where it isn't the snapshot on 1st Jan that defines the fiscal treatment for that year (though admittedly the only ones I can think of are foncière, habitation, refuse collection and CFE). Either you have reached a certain age on that date or you haven't, either you own / live in the property on that date or you don't, either it's your main residence on that date or it isn't, either you are running a business with a CFE liability from that property on that date or you're not. It's clear cut and they don't mess about pro rata-ing things as and when circumstances evolve over the year, you just have to accept it as swings and roundabouts..


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