France property tax 2026: increases and exemption rules

Property owners in France are facing the 2026 property tax cycle, characterized by increases driven by cadastral revaluation and rising municipal costs. In the Haute-Garonne department, approximately 20% of municipalities have voted for tax hikes to combat inflation and the rising costs of mandatory public services, such as schools, security, and infrastructure.

While many owners face higher bills, certain exemptions and relief measures are available. According to Bercy, total exemptions for primary residences may apply to recipients of Aspa or ASI benefits. Additionally, individuals over 75, or those receiving AAH, may qualify for exemptions if their 2025 income falls below specific thresholds. However, these relief measures are not automatic for all and often require strict adherence to administrative deadlines. Notably, exemptions rarely cover the household waste collection tax (TEOM), which remains due.