Property tax exemption for wetlands closed to new commitments

Point 20 of I of Article 17 of the 2026 budget act supplements Article 1395 B bis of the General Tax Code: the 50% exemption from tax on undeveloped land (municipal and intermunicipal share) for meadows, grasslands and moors in wetlands covered by a five-year management commitment now only applies to land whose owner sent this commitment to the tax office before the act came into force.