APA, social assistance intended for people aged 60 and paid by the departmental council, provides individualized support at home and in specialized establishments. But if it is not taxable as income, the situation is not obvious for property tax.
Question from Titi48
My mother is 82 years old, a widow and benefits from the Personalized Autonomy Allowance (APA). Can it be exempt from property tax? THANKS
Hello Titi48 and thank you for your question.
For our readers less aware of these issues than you Titi, the Personalized Autonomy Allowance or APA is social assistance intended for people aged 60 and overthe amount of which is included between 746euros and 1914euros per month. It provides individualized support at home and in specialized establishments for everyday activities: getting up, washing, dressing, etc.
Above all, APA is paid by the departmental council to more than a million people and is financed in particular by local taxes. Furthermore, this local assistance does not lead to recovery during the inheritance.
Not subject to the beneficiary’s income, the APA does not have to be declared when filing taxes but, it does not exempt you from land tax either., unlike holders of the solidarity allowance for the elderly (Aspa) and the supplementary disability allowance (Asi). The Apa can be combined with these two other social benefits.
Clearly, Titi, other conditions must be met in order not to pay the property tax.
For example, taxpayers aged over 75 on January 1 of the tax year may be exempt if the amount of their reference tax income (RFR) of the previous year does not exceed the sum of 11,885 euros, for the first share of the family quotient, increased by 3,174 euros for each additional half-share. For all taxpayers, it is also possible not to pay property tax for two years when building a new house.
Finally, last useful reminder, if you had until Monday October 16 to pay your local tax at the nearest tax center, you can pay the balance of your 2023 land tax online by Saturday October 21. In any case, the bank direct debit will appear in your account on October 26.
Land tax 2023: how to avoid paying it?