Optional business property contribution and property tax exemptions for shops in town-centre revitalisation zones
Article 111 of the 2020 Finance Act allows municipalities and their tax-raising groupings to exempt, fully or partly, from the business property contribution (Art. 1464 F CGI) and property tax (Art. 1382 H) small and medium-sized enterprises carrying on a commercial or craft activity in town-centre revitalisation zones, i.e. the areas covered by a territorial revitalisation operation (ORT) meeting income and commercial vacancy criteria. The scheme applies to taxes for 2020 to 2023; for 2020, resolutions and the ORT agreement had to be adopted by 21 January 2020.
Measure originators
No official estimate found for this measure.
Measure impact
Shopkeepers and craftspeople in the relevant town centres may be exempted from the business property contribution and property tax by decision of their municipality or grouping. No specific official cost estimate was found.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Deliberation by local authority
Commune / EPCI / département / région
Integration into local taxation
Généralement 1er janvier N+1
National law defines the scope
Les plafonds, les règles