2026 property-tax exemption for elderly, disabled and low-income people

A full property-tax exemption applies automatically to certain elderly, disabled and low-income residents in France, provided they meet the required conditions. No application is normally necessary.

Recipients of the solidarity allowance for the elderly, known as Aspa, qualify when they live alone or with a spouse or civil solidarity partner, dependents for income-tax purposes, people whose 2025 taxable reference income falls below the applicable threshold, or other recipients of the same allowance.

Recipients of the allowance for disabled adults, or AAH, can also qualify at any age if they occupy their main residence under the same household conditions and remain below the relevant income limit. People receiving the supplementary disability allowance qualify without an income condition.

People over 75 on Jan. 1 can also receive an exemption if they occupy their home under the specified conditions and their 2025 taxable reference income, shown on their 2026 tax notice, stays below the applicable limit. Those who move into a retirement home or Ehpad can retain the exemption if their former main residence remains unoccupied.

The tax administration grants the exemption automatically, except in cases involving a second home. If the tax office sends an assessment despite eligibility, the taxpayer must file a complaint with the individual tax service listed on the notice. The exemption does not apply to the household-waste collection tax included on the property-tax bill.