The Taoiseach says new legislation out today will provide a range of new exemptions from the property tax.
However it is understood the new Bill will not bring any relief for people who purchased houses during the boom or those who will pay higher property tax because they live in urban areas.
Enda Kenny says the legislation will provide an exemption from the tax for those living in pyrite houses.
An amendment to the Property Tax Bill was rushed through before Christmas.
And there will be special concessions for those on low incomes, in social houses, and for properties owned by charities.
Local authority homes valued in lowest tax band
People living in local authority housing will pay a property tax of €90 a year regardless of the value of their home.
The amended Property Tax Bill will see local authority and voluntary housing association homes valued in the lowest of the tax band.
The legislation also allows people who have built on extensions to their homes to accommodate people with disabilities to disregard such additions for the purposes of valuing their property.
The Bill also includes a range of supports for the small business sector as well as measures to tackle tax evasion.
It will also give effect to tax reliefs for the film and TV industry and the excise rebate for the transport sector.
