{
 "name": "Calcul Brut en Net FR Taxe Fonciere Exonerations",
 "title": "FR Taxe Fonciere Exonerations",
 "url": "https://calculbrutennet.com/datasets/fr-taxe-fonciere-exonerations/",
 "csv": "https://calculbrutennet.com/datasets/fr-taxe-fonciere-exonerations.csv",
 "markdown": "https://calculbrutennet.com/datasets/fr-taxe-fonciere-exonerations/index.md",
 "computed_at": "2026-10-19",
 "license": "https://calculbrutennet.com/terms",
 "headline": "The FR Taxe Fonciere Exonerations carries 4 published figures read from 3 sources' own pages, under different breakdowns, so no one range is stated, read 12 October 2026.",
 "quotes": [
  "The FR Taxe Fonciere Exonerations carries 4 published figures read from 3 sources' own pages, under different breakdowns, so no one range is stated, read 12 October 2026.",
  "4 of the 16 named sources read in full publish a figure; 12 publish none, read 12 October 2026.",
  "FR Taxe Fonciere Exonerations, factor seuil de paiement en ligne: median 300 EUR across 1 source, read 12 October 2026.",
  "FR Taxe Fonciere Exonerations, factor abattement de 50 % sur la valeur locative: median 50 percent across 2 sources, read 12 October 2026.",
  "FR Taxe Fonciere Exonerations, exonération ground dégrèvement forfaitaire de 100 € (réduction accordée sous conditions): median 100 EUR across 2 sources, read 12 October 2026.",
  "FR Taxe Fonciere Exonerations, revenu fiscal de reference band plafond RFR 2025, 1re part (métropole): median 12,793 EUR across 1 source, read 12 October 2026."
 ],
 "citation": "\"Calcul Brut en Net FR Taxe Fonciere Exonerations\", updated 2026-10-19, https://calculbrutennet.com/datasets/fr-taxe-fonciere-exonerations/.",
 "changed_since": null,
 "national": {
  "unit": "EUR",
  "n": 4,
  "median": 200,
  "min": 100,
  "max": 12793,
  "p25": 100,
  "p75": 9669.75,
  "mean": 3323.25,
  "units": {
   "%": 2,
   "EUR": 4
  },
  "published_sources": 4,
  "named_sources": 16,
  "read_sources": 16,
  "not_published": 12,
  "published_share": 0.25
 },
 "by_axis": {
  "factor": {
   "seuil de paiement en ligne": {
    "EUR": {
     "n": 1,
     "median": 300,
     "min": 300,
     "max": 300,
     "p25": 300,
     "p75": 300,
     "mean": 300
    }
   },
   "abattement de 50 % sur la valeur locative": {
    "%": {
     "n": 2,
     "median": 50,
     "min": 50,
     "max": 50,
     "p25": null,
     "p75": null,
     "mean": 50
    }
   }
  },
  "exonération ground": {
   "dégrèvement forfaitaire de 100 € (réduction accordée sous conditions)": {
    "EUR": {
     "n": 2,
     "median": 100,
     "min": 100,
     "max": 100,
     "p25": null,
     "p75": null,
     "mean": 100
    }
   }
  },
  "revenu fiscal de reference band": {
   "plafond RFR 2025, 1re part (métropole)": {
    "EUR": {
     "n": 1,
     "median": 12793,
     "min": 12793,
     "max": 12793,
     "p25": 12793,
     "p75": 12793,
     "mean": 12793
    }
   }
  }
 },
 "rows": [
  {
   "source": "economie.gouv.fr - taxe foncière : mode de calcul et réductions",
   "url": "https://www.economie.gouv.fr/particuliers/impots-et-fiscalite/gerer-mes-impots-locaux/taxe-fonciere-mode-de-calcul-et-reductions",
   "figure": "300 euros",
   "value": 300,
   "unit": "EUR",
   "vat": null,
   "axis": {
    "factor": "seuil de paiement en ligne"
   },
   "retrieved_at": "2026-10-12",
   "quote": "Cette méthode de paiement est uniquement possible si votre montant d'imposition est inférieur à 300 euros.",
   "source_class": "primary-government",
   "text_sha256": "2560db9635e81ef01550288940729058c1868c49f3c0b262f2820b336489b36d"
  },
  {
   "source": "economie.gouv.fr - taxe foncière : mode de calcul et réductions",
   "url": "https://www.economie.gouv.fr/particuliers/impots-et-fiscalite/gerer-mes-impots-locaux/taxe-fonciere-mode-de-calcul-et-reductions",
   "figure": "50 %",
   "value": 50,
   "unit": "%",
   "vat": null,
   "axis": {
    "factor": "abattement de 50 % sur la valeur locative"
   },
   "retrieved_at": "2026-10-12",
   "quote": "Un abattement forfaitaire de 50 % est appliqué, permettant de prendre en compte les frais de gestion, d'assurance, d'amortissement, d'entretien et de réparation,",
   "source_class": "primary-government",
   "text_sha256": "2560db9635e81ef01550288940729058c1868c49f3c0b262f2820b336489b36d"
  },
  {
   "source": "BOFiP - définition de la valeur locative cadastrale et du revenu net imposable",
   "url": "https://bofip.impots.gouv.fr/bofip/1537-PGP.html/identifiant=BOI-IF-TFB-20-10-10-10-20121210",
   "figure": "50%",
   "value": 50,
   "unit": "%",
   "vat": null,
   "axis": {
    "factor": "abattement de 50 % sur la valeur locative"
   },
   "retrieved_at": "2026-10-12",
   "quote": "Revenu net imposable à la taxe foncière La taxe foncière est établie sur un revenu net fixé à 50% de la valeur locative cadastrale (CGI, art.",
   "source_class": "primary-government",
   "text_sha256": "5c2d0b566ec6c5a48b7a7892f9d60d3a8f49c7a8709aa39415a9f3a7aa49330a"
  },
  {
   "source": "Service-Public - exonération de la taxe foncière : êtes-vous concerné (actualité)",
   "url": "https://www.service-public.gouv.fr/particuliers/actualites/A18791",
   "figure": "100 euros",
   "value": 100,
   "unit": "EUR",
   "vat": null,
   "axis": {
    "exonération ground": "dégrèvement forfaitaire de 100 € (réduction accordée sous conditions)"
   },
   "retrieved_at": "2026-10-12",
   "quote": "Vous n’avez aucune démarche à effectuer pour bénéficier de l’exonération de taxe foncière ; elle est appliquée automatiquement. Une réduction de 100 euros de la taxe foncière dans certains cas",
   "source_class": "primary-government",
   "text_sha256": "66fa6e79bbafd00a70f5a44060c4640922116bde000d4a6bc35fdef8a4b6e559"
  },
  {
   "source": "Service-Public - quel niveau de revenu pour être exonéré ou bénéficier d'une réduction (actualité)",
   "url": "https://www.service-public.gouv.fr/particuliers/actualites/A19047",
   "figure": "12 793 €",
   "value": 12793,
   "unit": "EUR",
   "vat": null,
   "axis": {
    "revenu fiscal de reference band": "plafond RFR 2025, 1re part (métropole)"
   },
   "retrieved_at": "2026-10-12",
   "quote": "Le montant de revenu fiscal de référence de 2025 à ne pas dépasser 12 793 €",
   "source_class": "primary-government",
   "text_sha256": "06ae0f9979a400cef3b14e5c05e7aa58f4950d3a4ebfb07581cecec8715119d1"
  },
  {
   "source": "Service-Public - quel niveau de revenu pour être exonéré ou bénéficier d'une réduction (actualité)",
   "url": "https://www.service-public.gouv.fr/particuliers/actualites/A19047",
   "figure": "100 €",
   "value": 100,
   "unit": "EUR",
   "vat": null,
   "axis": {
    "exonération ground": "dégrèvement forfaitaire de 100 € (réduction accordée sous conditions)"
   },
   "retrieved_at": "2026-10-12",
   "quote": "Vous pouvez retrouver les plafonds appliqués au sein des départements et régions d’Outre-mer sur la fiche pratique de Service Public « Taxe foncière sur les propriétés bâties (TFPB) ». Une réduction de 100 € accordée à certaines personnes",
   "source_class": "primary-government",
   "text_sha256": "06ae0f9979a400cef3b14e5c05e7aa58f4950d3a4ebfb07581cecec8715119d1"
  }
 ],
 "not_published": [
  {
   "source": "impots.gouv.fr - exonérations et dégrèvements",
   "url": "https://www.impots.gouv.fr/particulier/exonerations-et-degrevements",
   "retrieved_at": "2026-09-12",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "impots.gouv.fr - mon âge me permet-il d'être exonéré de taxe foncière",
   "url": "https://www.impots.gouv.fr/particulier/questions/mon-age-me-permet-il-detre-exonere-de-taxe-fonciere-0",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "BOFiP - exonération de taxe foncière des personnes de plus de 75 ans",
   "url": "https://bofip.impots.gouv.fr/bofip/11009-PGP.html/identifiant=BOI-IF-TFB-10-55-20-20230627",
   "retrieved_at": "2026-10-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "BOFiP - exonération des titulaires de certaines allocations",
   "url": "https://bofip.impots.gouv.fr/bofip/11008-PGP.html/identifiant=BOI-IF-TFB-10-55-10-20201222",
   "retrieved_at": "2026-10-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "impots.gouv.fr - base de calcul (impôts locaux)",
   "url": "https://www.impots.gouv.fr/particulier/base-de-calcul",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "impots.gouv.fr - qu'est-ce qu'une valeur locative cadastrale",
   "url": "https://www.impots.gouv.fr/particulier/questions/quest-ce-quune-valeur-locative-cadastrale",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "impots.gouv.fr - révision des valeurs locatives des locaux professionnels",
   "url": "https://www.impots.gouv.fr/revision-des-valeurs-locatives",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "impots.gouv.fr - le prélèvement mensuel",
   "url": "https://www.impots.gouv.fr/particulier/le-prelevement-mensuel",
   "retrieved_at": "2026-09-12",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "impots.gouv.fr - date limite pour adhérer à la mensualisation",
   "url": "https://www.impots.gouv.fr/particulier/questions/quelle-est-la-date-limite-pour-adherer-la-mensualisation-en-vue-du-paiement-de",
   "retrieved_at": "2026-09-12",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "economie.gouv.fr - la mensualisation, pour quels impôts",
   "url": "https://www.economie.gouv.fr/particuliers/gerer-mon-impot-sur-le-revenu/la-mensualisation-pour-quels-impots",
   "retrieved_at": "2026-10-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "impots.gouv.fr - comment accéder à mon avis de taxe foncière et le payer",
   "url": "https://www.impots.gouv.fr/professionnel/questions/comment-puis-je-acceder-mon-avis-de-taxes-foncieres-et-le-payer",
   "retrieved_at": "2026-09-12",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "Service-Public - taxe foncière sur les propriétés bâties (TFPB)",
   "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F59",
   "retrieved_at": "2026-10-12",
   "reason": "read in full and no accepted figure on the page"
  }
 ],
 "sources": [
  {
   "url": "https://www.impots.gouv.fr/particulier/exonerations-et-degrevements",
   "label": "impots.gouv.fr - exonérations et dégrèvements",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.impots.gouv.fr/particulier/questions/mon-age-me-permet-il-detre-exonere-de-taxe-fonciere-0",
   "label": "impots.gouv.fr - mon âge me permet-il d'être exonéré de taxe foncière",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.economie.gouv.fr/particuliers/impots-et-fiscalite/gerer-mes-impots-locaux/taxe-fonciere-mode-de-calcul-et-reductions",
   "label": "economie.gouv.fr - taxe foncière : mode de calcul et réductions",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://bofip.impots.gouv.fr/bofip/11009-PGP.html/identifiant=BOI-IF-TFB-10-55-20-20230627",
   "label": "BOFiP - exonération de taxe foncière des personnes de plus de 75 ans",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://bofip.impots.gouv.fr/bofip/11008-PGP.html/identifiant=BOI-IF-TFB-10-55-10-20201222",
   "label": "BOFiP - exonération des titulaires de certaines allocations",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.impots.gouv.fr/particulier/base-de-calcul",
   "label": "impots.gouv.fr - base de calcul (impôts locaux)",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.impots.gouv.fr/particulier/questions/quest-ce-quune-valeur-locative-cadastrale",
   "label": "impots.gouv.fr - qu'est-ce qu'une valeur locative cadastrale",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://bofip.impots.gouv.fr/bofip/1537-PGP.html/identifiant=BOI-IF-TFB-20-10-10-10-20121210",
   "label": "BOFiP - définition de la valeur locative cadastrale et du revenu net imposable",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.impots.gouv.fr/revision-des-valeurs-locatives",
   "label": "impots.gouv.fr - révision des valeurs locatives des locaux professionnels",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.impots.gouv.fr/particulier/le-prelevement-mensuel",
   "label": "impots.gouv.fr - le prélèvement mensuel",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.impots.gouv.fr/particulier/questions/quelle-est-la-date-limite-pour-adherer-la-mensualisation-en-vue-du-paiement-de",
   "label": "impots.gouv.fr - date limite pour adhérer à la mensualisation",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.economie.gouv.fr/particuliers/gerer-mon-impot-sur-le-revenu/la-mensualisation-pour-quels-impots",
   "label": "economie.gouv.fr - la mensualisation, pour quels impôts",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.impots.gouv.fr/professionnel/questions/comment-puis-je-acceder-mon-avis-de-taxes-foncieres-et-le-payer",
   "label": "impots.gouv.fr - comment accéder à mon avis de taxe foncière et le payer",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F59",
   "label": "Service-Public - taxe foncière sur les propriétés bâties (TFPB)",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.service-public.gouv.fr/particuliers/actualites/A18791",
   "label": "Service-Public - exonération de la taxe foncière : êtes-vous concerné (actualité)",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.service-public.gouv.fr/particuliers/actualites/A19047",
   "label": "Service-Public - quel niveau de revenu pour être exonéré ou bénéficier d'une réduction (actualité)",
   "license": "the publisher's own terms; quoted for reporting and comment"
  }
 ],
 "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 4 of the 16 named sources that could be read published a usable figure; 12 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in EUR (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 4 figures, never sentences; 25 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): the exonération and dégrèvement conditions as one eligibility table (age, allowance, revenu fiscal de reference ceiling, new-build window, energy works) evaluated against the year's RFR limits, so a household reads one verdict instead of six pages; beside it the valeur-locative computation broken into its own factors (surface ponderee, tarif, the 50% abattement) so the bill is reproducible from the avis, and the monthly-payment calendar with its cut-off dates",
 "embed": "<figure style=\"margin:0;padding:16px;border:1px solid #d9d9d9;border-radius:8px;background:#ffffff;color:#111111;font-family:system-ui,sans-serif;max-width:480px\"><p style=\"margin:0 0 8px;font-size:28px;font-weight:700;color:#111111;background:#ffffff\">4 published figures</p><p style=\"margin:0 0 8px;font-size:14px;color:#111111;background:#ffffff\">FR Taxe Fonciere Exonerations, across 3 sources, read 12 October 2026</p><figcaption style=\"font-size:12px;color:#444444;background:#ffffff\"><a href=\"https://calculbrutennet.com/datasets/fr-taxe-fonciere-exonerations/#median\" style=\"color:#1a4fd6;background:#ffffff\">Source: Calcul Brut en Net FR Taxe Fonciere Exonerations</a></figcaption></figure>"
}