The finance law for 2023 brings several adjustments to the property tax, in particular by extending the conditions of exemption for the elderly or disabled.
If you’re a homeowner, better be prepared for it: The 2023 property tax may well increase in many cities, by at least 7.1%. And the note could well turn out to be even dirtier for the owners of certain departments. The town hall of Grenoble, for example, has already announced an increase of 15 to 25% in 2023.
However, some owners will be able to benefit from new exemptions or reductions in property tax. The finance law for 2023 brings several adjustments to the property tax. The conditions of exemption and relief in favor of the elderly or disabled are notably broadened, explains the public-service site.
Will thus be exempt, without any means testholders of the ASI (supplementary disability allowance) or the Aspa (solidarity allowance for the elderly, formerly minimum old age).
People aged over 75 and those with AAH (Allowance for disabled adults) can also claim an exemption, but subject to means testing. For the latter, the means test depends on the reference tax income for the year 2022. For 2023, this ceiling is equal to 11,885 euros for the first share of family quotient, increased by 3,174 euros for each additional half share.
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A relief of 100 euros for certain owners aged 65 to 75
Without being totally exonerated, other owners may claim a reduction in their property tax for 2023, in the amount of 100 euros. This requires being aged over 65 and under 75 on January 1 of the tax year, and meeting the resource conditions defined for the exemption, recalls the site service-public.fr.
Finally, if your reference tax income does not exceed 27,947 euros for the first part of the family quotient (plus 6,530 euros for the first additional half-share and plus 5,140 euros for the other half-shares), you can claim a property tax cap. The cap consists of removing the part of the property tax which exceeds 50% of the income of your tax household, recalls the service-public.fr site. To apply, you must complete the form N2041-DPTF-SD.