Does energy renovation work allow you to be exempt?

Question to an expert

I have carried out energy renovation work in my home, can I benefit from a property tax exemption?

Municipalities can institute a 50% or 100% exemption from property tax for owners investing in improving the energy performance of their property. According to the tax administration, 453 communities have completed this process for the property tax to be paid in 2023 (by October 16 or 21, depending on how you pay), and 479 for 2024.

To benefit from the exemption, old housing must have been completed before 1989. Their owners must have invested at least 10,000 euros including tax (excluding labor, except for certain equipment) in the year preceding the first year of application of the exemption, or 15,000 euros during the last three years preceding it.

Not automatic

Eligible expenses: high energy performance boilers, thermal insulation, renewable energy production equipment. The exemption will apply for three years starting from the year following that of payment of expenses.

New housing must have been completed in 2009 or later and be labeled “low energy consumption building, BBC 2005”. There is no spending threshold. The exemption begins the year following the completion of construction, for at least five years.

In both cases, a declaration must be filed with the tax service by the owner before 1^er January of the first year of application of the exemption.