There are various types of property-tax deductions: modest homes for dependants of disabled individuals and for disabled war veterans.
The following criteria must be satisfied as of 1 January of the year for which the deduction is requested. Request for a deduction for a modest home: you are legally liable for the property tax; the property is your only home; you occupy it personally; the sum of the non-indexed cadastral income from your home and the cadastral income from all of your real estate holdings in Belgium does not exceed €745. Request for a deduction for a “disabled person” or “disabled war veteran”: you are legally liable for the property tax or occupy the home; you are certified as a “disabled war veteran” or “disabled person”. Request for a deduction as “head of a household”: you are legally liable for the property tax or occupy the home; the household includes at least two children or one disabled person (disability of at least 66%) or another related person running the household
You must complete and submit the application form by post or email.