French General Tax Code
In forceI. - Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by means of a concordant decision taken under the conditions laid down in I of Article 1639 A bis, institute a 30% allowance applied to the rental value of premises used for residential purposes located in apartment blocks and resulting from the conversion of industrial or professional premises valued in accordance with Articles 1498 to 1500 and in municipalities within whose territory one or more priority neighbourhoods for urban policy are located within the meaning of article 5 of Law no. 2014-173 of 21 February 2014 on programming for the city and urban cohesion.
II. - The municipal council of the municipality in whose territory these properties are located communicates to the tax administration before 15 February 2016 the list of addresses of the properties likely to be concerned for the assessment of taxes for 2016. For subsequent years, it shall communicate any changes to this list before 1 October of the year preceding the tax year.
To benefit from the allowance provided for in I of this article, the taxpayer shall bring to the attention of the administration, under the conditions provided for in article 1406, that the conditions laid down in I of this article have been met. Owners of property that already benefited from the allowance provided for in the same I before 1 January 2015 are exempt from providing this supporting evidence.
