Are there any exemptions to paying the IMU on property

if you are an Italian citizen, with an Italian passport, and the house you are talking about is a FIRST HOME, it is not rented and is at your disposal, to be inhabited only by you, when you come to Italy - you do not have to pay IMU - If instead it is a second home or is it a first home, from which you draw an income, because it is rented, then you have to pay IMU

https://www.finanze.gov.it/it/fiscalita-regionale-e-locale/Imposta-municipale-propria-IMU/disciplina-del-tributo/

Instead if you don't  are Italian Citizens - you can ask the RESIDENZA ELETTIVA , and declare this home as PRIMA CASA

more info , here > https://www.italianmortgageservice.com/Inglese/italyresidenceguide.htm

Do you have to have residency in Italy to claim the house as prima casa? I do not live in Italy but I am a citizen.

There are IMU discounts if retired. Not sure if just restricted to Italian citizens who have second home and who live abroad. My commune also discounts the cost of rubbish tax for second homes as not using the service all the year. Worth asking the question perhaps starting with the commune website.

We’ve retired and asked for the discount from IMUs but have heard nothing from the Commune when I’ve sent an email asking them.  Our agent also asked the accountant and she says we don’t get discount in Bagni di Lucca.  We don’t rent the house out or obtain any income from it.  It seems different Communes have differing rules.