If they wish, these cities will be able to increase their taxes by up to 60%, following a decision by their municipal council. In which areas are they located, is yours affected?
In an unprecedented decision, some 2,600 French municipalities have been granted permission to significantly increase (up to +60%) their housing tax taxes. The departments most affected by this authorization are in particular Haute-Corse (2B) with 222 cities, Savoie (73) with 127 cities and Calvados (14) with 126 cities. Other departments such as Corse-du-Sud (2A), Haute-Savoie (74) and Gard (30) also have a large number of municipalities concerned. Municipalities have until October 1 to deliberate on this increase, they can choose an increase between 0 and 60%. This should apply from January 1, 2024.
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By analyzing the list of cities concerned, here are the areas most impacted by this decree:
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Corsica : With its heavenly beaches and mountains, this area is very popular with tourists and has a large number of second homes. Major cities like Ajaccio and Bastia are at the heart of this reform.
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The Alps : Mountainous areas are also affected, in particular the departments of Alpes-Maritimes, Savoie and Haute-Savoie. Chambéry is one of the key towns in this region.
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Coastal departments : These areas, highly touristic, are experiencing a significant increase in second homes. The departments of Var, Pyrénées-Atlantiques and Gironde are particularly concerned. Emblematic cities such as Biarritz, Bordeaux and Saint-Tropez are among the eligible municipalities.
In detail, the decree in question, published on August 25, allows these municipalities, often touristy, to increase their housing tax, which now applies only to second homes, by up to +60%. They are located in areas singled out for the significant presence of second homes, which represent an obstacle to the provision of year-round housing. This measure aims to put vacant housing or second homes back on the housing market. permanent habitat.
The measure extends the scope of the annual tax on vacant housing, a zoning that allows the housing tax to be increased on furnished housing not allocated to the main dwelling. It now concerns municipalities which, although they do not belong to an area of continuous urbanization with more than 50,000 inhabitants, are faced with a marked imbalance between supply and demand for housing.
Previously, only municipalities belonging to a continuous urbanization zone of more than 50,000 inhabitants were eligible for this measure. Thus, this extension will make it possible to reach a greater number of municipalities.
