Social housing: 10-year extension of the property tax exemption, renewed until 2030
The ten-year extension (from 15 to 25 years) of the property tax exemption on built property for social rental housing built, acquired or renovated under certain conditions would be renewed from 2026 to 2030. The article would also adapt the global minimum tax ('Pillar 2') for HLM (social housing) organisations in respect of their social housing activity.
Measure originators
No official estimate found for this measure.
Measure impact
No budgetary effect before 2043; total cost estimated at €690m across all public administrations, including about €110m for the State, between 2043 and 2064.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Committee examination
Amendements
Council of Ministers
Validation interne