Question 10874 — local taxes

Summary

Ms. Mathilde Feld alerts the Minister of Territorial Planning and Decentralization to the growing fragility of the architectural, town planning and environmental councils (CAUE), a direct consequence of the dysfunctions of the reform of the development tax (TA). The information consolidated by the national federation of CAUE (FNCAUE) shows a collapse in departmental TA payments: 591 million euros in 2023, 352 million euros in 2024, only 154 million euros as of August 31, 2025, a projection of around 200 million euros over the whole of 2025 - a third of the pre-crisis level. In 2024, the departmental share will fall by an average of 40%. In total, more than 1.5 billion euros of TA (municipal and departmental shares) would not have been collected or returned to communities over 2024-2025. These figures come from data DGFIP compiled by the FNCAUE. This crisis is linked to the transfer, in 2022, of the liquidation of town planning taxes from the DDT to the tax services (DDFIP and DRFIP), as well as to the delay in the payment of the tax upon completion of the work. Implementation was insufficiently anticipated: workforce reductions, unsuccessful transfer of skills, unsuitable digital tools (notably “Manage my real estate”), incomplete data, disappearance of a form useful for automatic taxation, absence of a timetable for ending the crisis. These findings are consistent with those of the Court of Auditors (January 23, 2025) and the Amiel-Pirès Beaune information report (June 18, 2025) on dysfunctions in the management of local taxes and their consequences. The Ministry of the Economy recognized recovery difficulties on January 29, 2025, announcing a catch-up of the amounts due ; However, no timetable or compensation mechanism has been communicated and the situation has worsened in 2025. However, the CAUE, financed mainly by the departmental share of the TA (with the ENS), ensures a mission of general interest of territorial engineering: support for municipalities and residents, neutral and free architectural advice, sober planning, quality of the living environment, preservation of landscapes, sobriety land, climate adaptation, revitalization of town centers. Their weakening - or even their disappearance - would constitute a major ecological and social renunciation. In Gironde, the alert is now social. The departmental CAUE carried out six economic layoffs this summer (a secretary, a graphic designer, an urban planner, a landscaper and two architects), while the CAUE of La Manche entered into liquidation proceedings, depriving residents and elected officials of free and independent expertise. This situation is part of a context of disengagement from the local ecological transition (reduction of MaPrimeRénov', reduction of the green fund, freezing of the DGF, increased constraints of the FCTVA), going against ecological planning commitments. The departments thus find themselves dependent on a State which controls the resource without guaranteeing its stability, which weakens decentralization. She therefore asks what rapid measures she intends to put in place to resolve the fall in collection of the development tax and, in the meantime, whether the establishment of a transitional support system to compensate for this fall in CAUE resources is being studied.

Machine translation from French. The official text remains authoritative.

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