The 2027 budget outlines several important updates to the MaPrimeRénov' program, a French initiative designed to support home renovation and energy efficiency. The government plans to reorient the program, potentially removing heat pumps from its scope after previous reductions. Details about these changes are outlined in the annexes of the budget document, which provide additional explanations and data. A notable discussion centers around property tax and the return of "comfort elements," which refer to basic home amenities like running water, electricity, central heating, toilets, sinks, and showers. These elements were set to be automatically updated in 2026 using data from the tax administration. However, this update will not be applied nationwide and will instead depend on local authorities' decisions. The change sparked controversy in late 2025 due to concerns about fairness and consistency across regions. In terms of income tax exemptions, the most expensive one in 2027 is estimated at 7.1 billion euros, tied to the home employment tax credit. This amount is larger than the widely recognized 10% tax reduction for retirees. The budget also includes a detailed list of tax exemptions published by Bercy, France’s finance ministry, in the annex of the 2027 budget. The 2027 budget also includes three planned reductions that could impact pensions, including savings on pensions or future pensions. These cuts are linked to taxes, zero-interest loans, and gifts. However, there are some positive measures for households in the budget, including reductions in pensions, school allowances, and APL (housing assistance). These changes aim to provide relief to families facing financial challenges.