B: Permanent exemptions

The following are exempt from property tax on undeveloped properties:

1° National roads, departmental roads, communal roads, including public squares used for fairs and markets, as well as the roads of land associations for agricultural and forestry land development, rivers;

2° State properties, properties of the regions, properties of the departments for taxes levied by the communes and properties of the communes for taxes levied by the commune to which they belong, when they are assigned to a public service or of general utility and not income-producing.

These include:

gardens adjoining public buildings and hospices referred to in 1° of article 1382;

the Paris plant garden, the botanical gardens of the départements, their nurseries and those made on behalf of the Government by the national forestry office;

cemeteries, including those constituted under article L. 522-12 of the code des pensions militaires d'invalidité et des victimes de guerre pour la sépulture des militaires alliés et dont l'Etat a concédé la libre disposition aux gouvernements intéressés, ainsi que les voies d'accès à ces cimetières;

les fortifications et glacis qui en dépendent.

This exemption does not apply to the properties of public establishments other than scientific, teaching and assistance establishments, nor to those of State, departmental or municipal bodies of an industrial or commercial nature, nor to the woods and forests referred to in Article L. 221-2 of the forestry code;

real estate that is incorporated free of charge into the domain of the State, local authorities or public establishments, by virtue of an agreement, is taxable until the expiry of the agreement ;

3° Under the same conditions as those provided for in the first paragraph of 2°, properties belonging to major maritime and river-maritime ports;

4° gardens adjoining buildings for which associations of war or work-disabled persons are exempt from property tax on built properties under 5° of l'article 1382 ;

5° land belonging to owners' associations provided for by article 23 of the law of 11 October 1940 amended by the law of 12 July 1941 relating to the reconstruction of residential buildings partially or totally destroyed as a result of acts of war;

6° land located in communes with more than 5.000 inhabitants, which belong to allotment garden organisations, or of which they have the use, and which they use for the realisation of their social object, as defined in article L. 561-1 of the Rural and Maritime Fishing Code;

7° land and grounds liable to property tax on built-up properties.