French General Tax Code
In forceI. - Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt from property tax on built-up properties premises owned by a municipality or a public establishment for inter-municipal cooperation and occupied for valuable consideration by a nursing home mentioned in the article L. 6323-3 of the public health code.
The amount of the sums received by the owner, in the year preceding that of the tax assessment, for making the premises available must not exceed the sum, for the same year, of the expenditure paid by the owner for the operation of the premises and the annual depreciation of the latter.
The decision concerns the share due to each municipality or each public establishment for inter-municipal cooperation with its own tax system. It determines the duration of application of the exemption from the year following that of the occupation provided for in the first paragraph and sets a single exemption rate of 25%, 50%, 75% or 100%.
II. - In order to benefit from the exemption, before 1st January of the first year in respect of which the exemption is applicable, the owner must submit a declaration to the tax department of the place where the property is located, containing all the information required to identify the premises and all the information required to prove that the conditions set out in I have been met. Where the declaration is submitted after the deadline, the exemption applies from 1 January of the year following the year in which the declaration is submitted.
