The municipal property tax is the linchpin of local finance in many countries, thanks to the ease of assessing it, the low mobility of its tax base and the latter’s relatively uniform geographical distribution compared with other forms of wealth. The threshold of income below which taxpayers may benefit from the ICI relief, set at € excludes a limited number of taxpayers.
The size of the break for taxpayers who live in a rented home is independent of the number and income of other members of the household and of the zone of residence.