French General Tax Code
In forceI. - When located in Guadeloupe, French Guiana, Martinique, Mayotte or La Réunion, unbuilt properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908 are exempt from 80% of the property tax on unbuilt properties levied for the benefit of the municipalities and their public establishments for inter-communal cooperation.
II. - I does not apply to undeveloped properties that benefit from the total exemptions provided for in articles 1394 C, 1395 à 1395 E et 1649.
The I of article 1394 B bis and the partial exemptions provided for in 1° ter of article 1395 do not apply to properties that benefit from this exemption.
I of this article does not apply to the parcels referred to in article L. 181-18 of the French Rural and Maritime Fishing Code from the year following that in which either they were the subject of one of the procedures mentioned in articles L. 181-18 to L. 181-24 of the same code, or they were listed pursuant to article L. 181-15 of the same code.
III. - The benefit of the exemption referred to in I is subject to compliance with Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.
IV. - In French Guiana, the woods and forests mentioned in 1° of I of Article L. 211-1 of the Forestry Code may not benefit from the exemption mentioned in I of this article beyond the taxes drawn up in respect of 2018, as long as the valuation work on state-owned properties under concession or exploitation has not been completed pursuant to articles 333 I and 333 J of Annex II to this code.
