THE FRENCH ABROAD ARE NOT ELIGIBLE FOR THE EXEMPTION OF HOUSING TAX
As a reminder, Article 5 of the LF for 2018 progressively implements, over three years, a housing tax rebate for the principal residence (reinstatement of an Article 1414 C within the CGI).
The conditions
This rebate will benefit taxpayers who meet three conditions:

not already be exempt or relieved from property tax under other schemes;
have income not exceeding €27,000 for the first share of quotient ...