French General Tax Code
In forceI. - The tax applies to all properties subject to property tax on built properties or which are temporarily exempt from such tax, as well as to the housing of civil servants or civilian and military employees referred to in article 1523.
Properties exempt from property tax on built-up properties pursuant to I of article 1382 E.
II. - The following are exempt:
Factories,
Locations of a non-industrial or commercial nature rented by the State, departments, municipalities and public, scientific, educational and assistance establishments and assigned to a public service,
III. - 1. The municipal councils determine annually the cases in which premises for industrial or commercial use may be exempted from the tax. The list of exempt establishments is displayed at the town hall.
2. Town councils also have the option of granting exemption from the tax or deciding that its amount is to be reduced by a fraction not exceeding three quarters in respect of buildings equipped with household waste incineration equipment meeting the operating conditions laid down by an order of the mayor or by the town's hygiene regulations.
The buildings benefiting from this exemption or reduction are designated by the tax department at the request of the owner addressed to the mayor. The list of these buildings is displayed at the town hall door. The exemption or reduction applies from 1st January of the year following that of the request.
2 bis. Municipal councils may exempt from the tax premises available to persons subject to the special fee provided for in Article L. 2333-78 of the General Code of Local Authorities. The mayor communicates the list of premises concerned to the tax authorities before 1st January of the tax year.
3. The exemptions referred to in 1 to 2 bis are decided by the deliberative bodies of the groupings of communes when the latter are substituted for the communes for the institution of the household waste removal tax.
4. Unless otherwise decided by the communes or the deliberative bodies of their groupings, premises located in the part of the commune where the refuse collection service does not operate are exempt from the tax.
