C: Temporary exemptions

The following are exempt from property tax on undeveloped properties:

1° Land sown, planted or replanted with woodland, for the first thirty years of sowing, planting or replanting. From 1 January of the year following the promulgation of Act no. 2001-602 du 9 juillet 2001 d'orientation sur la forêt, this exemption period is reduced to ten years for poplar plantations and increased to fifty years for hardwoods and woods other than softwoods. However, in areas where plantations and seedlings of forest species are prohibited or regulated under conditions determined by decree by the Conseil d'Etat, pursuant to the provisions of Article L. 126-1 of the Rural and Maritime Fishing Code, plantations or seedlings carried out in violation of these conditions may not benefit from the exemption;

1° bis As from 1st January of the year following the promulgation of the aforementioned law no. 2001-602 of 9th July 2001, wooded land in the nature of high forest or coppice under high forest, other than poplar plantations, which have undergone natural regeneration.

This exemption applies for thirty years for softwoods and fifty years for hardwoods and other woods, from 1 January of the year following that in which the declaration of successful regeneration is made.

The owner or the Office National des Forêts for state-owned forests sends the tax authorities, before 1 January of the first year in respect of which application of the exemption is requested, a declaration stating the list of parcels concerned and certifying the success of the natural regeneration; this declaration may not be made before the beginning of the third year or after the end of the tenth year following that of the completion of the final felling.

The forest species that may qualify for this exemption, the criteria for a successful natural regeneration operation and the declaration procedures are defined by a decree, which includes special provisions in the event of exceptional natural degradation.

1° ter As from 1st January of the year following the promulgation of the aforementioned law n° 2001-602 of 9th July 2001, up to 25% of the amount of the tax, wooded land presenting a state of irregular high forest in equilibrium of regeneration for fifteen years as from 1st January of the year following that of the declaration of this state. This exemption is renewable.

The owner or the Office National des Forêts for state-owned forests shall, before 1 January of the first year in respect of which the application or renewal of this exemption is requested, submit a declaration to the tax authorities indicating the list of parcels concerned and attesting to the state of irregular high forest in balanced regeneration with regard to the criteria defined by decree.

The forest species that may qualify for this exemption, the criteria for the state of balanced regeneration and the declaration procedures are defined by a decree, which includes special provisions in the event of exceptional natural deterioration.

2° (Repealed)

3° (Expired)