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I. - Paragraphe modificateur
\n
II. - Les dispositions du I s'appliquent aux constructions pour lesquelles la décision d'octroi de subvention ou de prêt aidé prévue par l'article R. 331-3 du code de la construction et de l'habitation a été prise à compter du 1er janvier 2005.
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I. – Les constructions neuves affectées à l'habitation principale et financées à concurrence de plus de 50 % au moyen des prêts aidés par l'Etat, prévus aux articles L. 301-1 et suivants du code de la construction et de l'habitation, sont exonérées de la taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement.

L'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale, mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation lorsqu'ils sont financés à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 331-1 du même code, et qu'ils bénéficient des dispositions des 2, 3 ou 5 du I de l'article 278 sexies. Pour les constructions visées au 5 de l'article 278 sexies, le taux de 50 % est ramené à 30 %. En Guadeloupe, en Guyane, à la Martinique et à La Réunion, l'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale lorsqu'elles sont financées à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 372-1 du code de la construction et de l'habitation. Pour les constructions financées dans les conditions prévues aux articles R. 331-14 à R. 331-16 ou aux articles R. 372-9 à R. 372-12 du code de la construction et de l'habitation, la condition de financement s'apprécie en tenant compte des subventions versées par l'Etat, L'Agence nationale pour la rénovation urbaine, les collectivités territoriales et les établissements publics de coopération intercommunale ainsi que des subventions ou prêts consentis au titre de la participation des employeurs à l'effort de construction.

Toutefois, la durée de l'exonération est ramenée à dix ans pour les logements en accession à la propriété pour la réalisation desquels aucune demande de prêt n'a été déposée avant le 31 décembre 1983.

Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation.

I bis. – Pour les constructions de logements visées au deuxième alinéa du I et pour lesquelles l'ouverture de chantier est intervenue à compter du 1er janvier 2002, la durée de l'exonération est portée à vingt ans lorsque ces constructions satisfont à au moins quatre des cinq critères de qualité environnementale suivants :

a. modalités de conception, notamment assistance technique du maître d'ouvrage par un professionnel ayant des compétences en matière d'environnement ;

b. modalités de réalisation, notamment gestion des déchets du chantier ;

c. performance énergétique et acoustique ;

d. utilisation d'énergie et de matériaux renouvelables ;

e. maîtrise des fluides.

Pour bénéficier de cette durée d'exonération, le redevable de la taxe doit joindre à la déclaration prévue par l'article 1406 un certificat établi au niveau départemental par l'administration chargée de l'équipement constatant le respect des critères de qualité environnementale de la construction.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

I ter. – Pour les constructions de logements mentionnées au deuxième alinéa du I, la durée de l'exonération est portée à vingt-cinq ans, lorsqu'elles bénéficient d'une décision d'octroi de subvention ou de prêt aidé prise entre le 1er juillet 2004 et le 31 décembre 2009.

La durée d'exonération mentionnée au I bis est portée à trente ans pour les constructions qui bénéficient d'une décision d'octroi de subvention ou de prêt aidé prise entre le 1er juillet 2004 et le 31 décembre 2009.

II. – Pour les logements en accession à la propriété situés dans un groupe d'immeubles ou un ensemble immobilier faisant l'objet des mesures de sauvegarde prévues aux articles L. 615-1 à L. 615-5 du code de la construction et de l'habitation, la durée d'exonération mentionnée au I est prolongée de cinq ans.

Avant le 31 décembre de chaque année, la commission mentionnée à l'article L. 615-1 du code de la construction et de l'habitation adresse à la direction des services fiscaux du lieu de situation de ces logements la liste des logements et de leurs propriétaires répondant aux conditions mentionnées au premier alinéa.

III. – Les constructions de logements neufs affectés à l'habitation principale faisant l'objet d'un contrat de location-accession en application de la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière sont exonérées de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année suivant celle de leur achèvement lorsqu'elles font l'objet, dans des conditions fixées par décret, d'une convention et d'une décision d'agrément prise par le représentant de l'Etat dans le département. L'exonération est maintenue pour la période restant à courir lorsque le locataire-accédant lève l'option, le cas échéant jusqu'à la date de cession du logement, ou lorsque le logement fait l'objet d'un nouveau contrat de location-accession respectant les mêmes conditions que le précédent contrat ou qu'il est remis en location en faisant l'objet d'une convention prévue par l'article L. 353-2 du code de la construction et de l'habitation.

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L'octroi des prêts prévus à l'article R. 331-1 est subordonné à l'obtention d'une décision favorable du ministre chargé de la construction et de l'habitation.
\n
" } }, "LEGIARTI000006898433": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R331-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-24", "DATE_DEBUT": "1988-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006898433", "URL": "article/LEGI/ARTI/00/00/06/89/84/LEGIARTI000006898433.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UXXXXXXXXXX331R003AAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000701227", "#text": "Décret 77-934 1977-07-27 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000701227", "@numtexte": "77-934", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-07-27" }, { "@id": "JORFTEXT000000702963", "#text": "Décret 78-622 1978-05-31 JORF 8 JUIN 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000702963", "@numtexte": "78-622", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006826843", "@num": "1", "#text": "Décret n°87-1112 du 24 décembre 1987 - art. 1 () JORF 31 décembre 1987 en vigueur le 1er janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000704335", "@nortexte": "EQUC8701035D", "@numtexte": "87-1112", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-24" }, { "@id": "LEGIARTI000006826844", "@num": "2", "#text": "Décret n°87-1112 du 24 décembre 1987 - art. 2 () JORF 31 décembre 1987 en vigueur le 1er janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000704335", "@nortexte": "EQUC8701035D", "@numtexte": "87-1112", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-24" }, { "@id": "LEGIARTI000006826848", "@num": "3", "#text": "Décret n°87-1113 du 24 décembre 1987 - art. 3 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000884849", "@nortexte": "EQUC8701034D", "@numtexte": "87-1113", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-24" }, { "@id": "LEGIARTI000006826075", "@num": "82", "#text": "Loi n°2006-872 du 13 juillet 2006 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238980", "@nortexte": "SOCX0500245L", "@numtexte": "2006-872", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-07-13" }, { "@id": "LEGIARTI000038834765", "@num": "13", "#text": "LOI n°2011-1978 du 28 décembre 2011 - art. 13 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000028402541", "@num": "29", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000034604991", "#text": "Décret n°2017-760 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034581759", "@nortexte": "LHAL1702309D", "@numtexte": "2017-760", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGITEXT000037967207", "#text": "Décret n°2018-1276 du 27 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037866459", "@nortexte": "LOGL1834496D", "@numtexte": "2018-1276", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-27" }, { "@id": "LEGITEXT000038672374", "#text": "Décret n°2019-624 du 21 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038671220", "@nortexte": "LOGL1903707D", "@numtexte": "2019-624", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-21" }, { "@id": "LEGIARTI000038899752", "#text": "Décret n°2019-831 du 3 août 2019 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000038889626", "@nortexte": "LOGL1823638D", "@numtexte": "2019-831", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-03" }, { "@id": "LEGIARTI000006828770", "@num": "11", "#text": "Arrêté du 13 mars 1979 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074157", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1979-03-13" }, { "@id": "LEGIARTI000018619364", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039049139", "@num": "Annexe I à l'article D353-90", "#text": "Code de la construction et de l'habitation. - art. 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R331-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038018423", "@num": "R331-6", "#text": "Code de la construction et de l'habitation. - art. R331-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006897396", "@num": "R331-83", "#text": "Code de la construction et de l'habitation. - art. R331-83 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024478797", "@num": "R353-59", "#text": "Code de la construction et de l'habitation. - art. R353-59 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027754050", "@num": "R353-90", "#text": "Code de la construction et de l'habitation. - art. R353-90 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658223", "@num": "1585 D", "#text": "Code général des impôts, CGI. - art. 1585 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038834373", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189244", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions communes.", "@debut": "1988-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177546", "@fin": "2999-01-01", "#text": "Section 1 : Subventions et prêts pour la construction, l'acquisition et l'amélioration des logements locatifs aidés.", "@debut": "1988-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160547", "@fin": "2999-01-01", "#text": "Chapitre unique.", "@debut": "1985-04-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145305", "@fin": "2999-01-01", "#text": "Titre III : Subventions et prêts pour la construction, l'acquisition et l'amélioration d'habitations donnant lieu à l'aide personnalisée au logement.", "@debut": "1985-04-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132258", "@fin": "2999-01-01", "#text": "Livre III : Aides diverses à la construction d'habitations et à l'amélioration de l'habitat - Aide personnalisée au logement.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006898432", "@fin": "1988-01-01", "@num": "R331-3", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006898433", "@fin": "2019-06-24", "@num": "R331-3", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000038701812", "@fin": "2019-09-01", "@num": "R331-3", "@etat": "TRANSFERE", "@debut": "2019-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'octroi des subventions et des prêts prévus à l'article R. 331-1 et définis par les sous-sections 2 et 3 ci-après est subordonné à l'obtention d'une décision favorable du ministre chargé de la construction et de l'habitation prise dans les conditions prévues à l'article R. 331-6.
\n
" } }, "LEGIARTI000038701812": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R331-3", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2019-09-01", "DATE_DEBUT": "2019-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038701812", "URL": "article/LEGI/ARTI/00/00/38/70/18/LEGIARTI000038701812.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000701227", "#text": "Décret 77-934 1977-07-27 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000701227", "@numtexte": "77-934", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-07-27" }, { "@id": "JORFTEXT000000702963", "#text": "Décret n° 78-622 du 31 mai 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000702963", "@numtexte": "78-622", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006826075", "@num": "82", "#text": "Loi n°2006-872 du 13 juillet 2006 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238980", "@nortexte": "SOCX0500245L", "@numtexte": "2006-872", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-07-13" }, { "@id": "LEGIARTI000038834765", "@num": "13", "#text": "LOI n°2011-1978 du 28 décembre 2011 - art. 13 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000028402541", "@num": "29", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000034604991", "#text": "Décret n°2017-760 du 3 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034581759", "@nortexte": "LHAL1702309D", "@numtexte": "2017-760", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-03" }, { "@id": "LEGITEXT000037967207", "#text": "Décret n°2018-1276 du 27 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037866459", "@nortexte": "LOGL1834496D", "@numtexte": "2018-1276", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-27" }, { "@id": "LEGITEXT000038672374", "#text": "Décret n°2019-624 du 21 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038671220", "@nortexte": "LOGL1903707D", "@numtexte": "2019-624", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-21" }, { "@id": "LEGIARTI000038672384", "@num": "2", "#text": "Décret n°2019-624 du 21 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038671220", "@nortexte": "LOGL1903707D", "@numtexte": "2019-624", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-21" }, { "@id": "LEGIARTI000038899752", "#text": "Décret n°2019-831 du 3 août 2019 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000038889626", "@nortexte": "LOGL1823638D", "@numtexte": "2019-831", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-03" }, { "@id": "LEGIARTI000038955630", "@num": "5", "#text": "Décret n°2019-873 du 21 août 2019 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000038947944", "@nortexte": "TERX1913732D", "@numtexte": "2019-873", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-21" }, { "@id": "LEGIARTI000006828770", "@num": "11", "#text": "Arrêté du 13 mars 1979 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074157", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1979-03-13" }, { "@id": "LEGIARTI000018619364", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039049139", "@num": "Annexe I à l'article D353-90", "#text": "Code de la construction et de l'habitation. - art. 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L'octroi des subventions et des prêts prévus à l'article R. 331-1 et définis par les sous-sections 2 et 3 ci-après est subordonné à l'obtention d'une décision favorable du représentant de l'Etat dans le département prise dans les conditions prévues à l'article R. 331-6.

Le représentant de l'Etat dans le département prend une décision de clôture de l'opération, dans les conditions prévues à l'article R. 331-7, après vérification de la bonne réalisation de l'opération et de sa conformité avec les caractéristiques définies dans la décision favorable.

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Article 82 AUTONOME VIGUEUR, en vigueur depuis le 16/07/2006 (LOI n° 2006-872 du 13 juillet 2006 portant engagement national pour le logement (1))