Question to an expert
I have carried out energy renovation work, can I benefit from a property tax exemption?
Municipalities can institute a 50% or 100% exemption from property tax (for their share) for owners investing in improving the energy performance of their property, whether it is new or old. The finance law for 2024 modified the conditions allowing you to benefit from it.
The new features apply from this year for new housing. The energy performance criteria conditioning the exemption have been relaxed, aligned with those giving entitlement to the property tax exemption for social housing (linked to the design and construction methods, energy and acoustic performance, etc.) .
The duration of the exemption, five years, has not changed. Remember that in 2024 the property tax must be paid by October 15 or 20, depending on your payment method.
Furthermore, from 2025, owners of old homes completed more than ten years ago will also be able to benefit from the exemption, if they have carried out significant energy renovation work (at least 10,000 euros over one year or 15,000 euros over the last three years) – only old properties from before 1989 were until now eligible.
As today, the exemption can last three years and can only be renewed after ten years.
Owners must declare the work before 1er January of the first year of exemption.