This year offers a rare respite for many seniors.
France’s property tax, the taxe foncière, significantly impacts modest pensions. A specific exemption in 2025 provides substantial relief to a distinct group of retired homeowners. Here’s who is eligible, what income limits are in place, and how to apply without overlooking any steps.
Who is eligible in 2025
The measure is aimed at seniors with limited resources who reside in their primary home. It does not eliminate property tax for everyone. It concentrates the benefit where it can enhance purchasing power the most.
Retired homeowners aged 75 or older as of January 1, 2025, can receive a full exemption on their primary residence, subject to income limits.
Two categories are notable:
- Retirees aged 75 and older as of January 1, 2025, who fall within the income limits.
- Individuals receiving ASPA (minimum old-age income) or AAH (disability benefit), who automatically qualify for the exemption on their main home.
This relief applies to the residence you occupy as your primary home. A secondary home remains taxable. If you hold a usufruct on the property, you are considered the taxpayer for property tax purposes, so the exemption assessment will consider your situation.
Income limits you must meet
The tax office verifies your Revenu fiscal de référence (RFR) from your most recent tax notice. The limits outlined below establish the criteria for 2025. They are adjusted based on family quotient parts.
| Household status | Maximum RFR | Notes |
|---|---|---|
| Single person | €12,704 per year | Base threshold |
| Per additional half-part | + €3,393 | Example: single with one additional half-part → €16,097 |
| Retired couple | €19,490 per year | Applies to married or PACS couples filing jointly |
Keep your most recent tax notice accessible. Your RFR is located on the first page. That figure alone determines if you meet the limit.
What about retirees under 75
If you are between 65 and 74 and fall below the income cap, the system grants a €100 reduction on the property tax for your main home. It does not eliminate the bill, but it provides assistance. Individuals receiving ASPA or AAH do not need to apply for the €100 reduction, as the full exemption already applies to them if they meet the criteria.
How to apply for the exemption
Some seniors receive it automatically. Others must submit a brief request with supporting documents to secure the relief before payment deadlines.
Automatic cases
- Beneficiaries of ASPA or AAH: the tax office applies the exemption automatically when the entitlement is recorded in its files.
- Newly 75+, already under the RFR cap and unchanged circumstances: in many instances, the relief is activated without any action, but always review your notice to confirm.
When you need to apply
If your notice still indicates an amount due, or if your income or age status has changed, submit a request:
- Complete form n°2041-DPTF-SD.
- Attach a copy of your most recent tax notice showing your RFR.
- Include proof that the property is your primary residence (a utility bill can be helpful).
- Send it to your local property tax office as soon as your bill arrives, typically in late summer, so the relief can be processed before the payment date.
Keep copies of everything. If the deadline for your bill approaches, request a payment hold while the exemption is being reviewed. Direct debit users can still request the adjustment; the office will refund or adjust later if necessary.
Practical scenarios to consider
Example 1: single retiree, 76 years old
Age on January 1, 2025: 76. RFR: €12,500. Main residence: yes. Outcome: full exemption applies, as both age and RFR meet the limits.
Example 2: couple, both retired, 73 and 74
Age: under 75. RFR: €18,900. Main residence: yes. Outcome: no full exemption. A €100 reduction may apply for the main home, as they are aged 65–74 with RFR under the limits.
Example 3: 78-year-old receiving AAH
Receives AAH. Main residence: yes. Outcome: full exemption, typically processed automatically.
Details that often raise questions
Main home only
The exemption applies only to your principal residence. A vacation home remains taxable. If you relocate during the year, inform the tax office which address is your primary residence as of January 1.
Co-ownership and family arrangements
In co-ownership situations, the exemption applies to the unit that is your principal residence, according to the tax roll. If you co-own with adult children, the administration will still verify your age and RFR when you are the taxpayer on the property.
Local rates still apply
Municipalities set the property tax rate. The exemption alleviates the burden for eligible seniors on their main home. If you do not qualify, your bill will reflect local changes, including any rate increases implemented this year.
How to avoid missed opportunities
- Examine your 2025 property tax notice thoroughly when it arrives.
- Compare the “exonération/dégrèvement” lines with your situation.
- If anything appears incorrect, promptly contact the tax office with your RFR documentation.
- Consider monthly payments for better cash flow, even if you anticipate a reduction; adjustments will follow.
Additional tips that can save money
Check the RFR before planning renovations
Some energy upgrades may provide small one-time subsidies that could slightly increase your RFR. If you are close to the cap, time your renovations and paperwork so the correct tax year reflects your income status for the exemption.
Run a quick simulation
Take your last RFR. Compare it to the thresholds in the table. If your figure is below the cap and you are 75 or older on January 1, 2025, expect a full exemption on your main home. If you are between 65 and 74 and below the cap, anticipate a €100 reduction. If your RFR exceeds the cap, you can still review your bill for potential errors in surface area or property characteristics, which can sometimes reduce the base amount.
What changes next year
Thresholds typically adjust with inflation. Keep an eye on your 2026 tax notice. A small change in RFR can affect your eligibility. If you fall back under the cap, you can regain the exemption the following year by reapplying.
