During last Friday’s city council meeting in Nice, Jean-Christophe Picard, a municipal councilor (Green group), requested the implementation of a temporary exemption (of 50 or 100%) on property tax for built properties, for a period of three years, for owners undertaking energy renovation works. This measure, which is allowed under Article 1383-0 B of the General Tax Code, indeed requires the city to pass a resolution to that effect…
There were some hesitations in Philippe Pradal’s response: “Indeed, we have looked into the provision you mentioned, which allows for an exemption on energy-related works. […] The scope of eligible works is very variable. […] And, for my part, I believe it might be necessary to wait a year for stabilization on this type of works in order to return confidently to the council.” (See video available on the City of Nice’s Facebook account, Part 1, starting at -25:15).
This response leaves the Green group astonished. First, the list of eligible works is updated every year; thus, awaiting its stabilization is impossible! Furthermore, the list of expenses that will be eligible from January 1, 2021, is already known (see Article 8 bis of the General Tax Code)! Finally, how would the specific content of the eligible works (defined by ministerial decree) influence the city council’s decision on whether to grant a temporary exemption on property tax or not?
