impôt sur la fortune immobilière – Reconnaissance de la décote de la valeur vénale des logements face à la note DPE

This written question concerns the French property wealth tax (IFI) and how energy performance ratings (DPE) are considered. It asks whether a discount on property value should be recognized for homes with poor energy efficiency, impacting the tax calculation. This could affect homeowners with properties rated D, E, F, or G, potentially reducing their tax burden if the discount is applied.