Question 11329 — local taxes

Summary

Mr. Pierre Pribetich alerts the Minister of Territorial Planning and Decentralization to the persistent and dramatic dysfunctions linked to the reform of the recovery of the development tax, implemented since 2022, and their disastrous consequences for the architecture, town planning and environment councils (CAUE) as well as for local authorities. The report presented on November 12, 2025 by the commission of Finance of the Senate, under the direction of Senator Isabelle Briquet and Senator Stéphane Sautarel, confirms a dizzying fall in the yield of the development tax, going from 2.3 billion euros in 2023 to an estimate of 1 billion euros in 2025, a drop of 56.2% in two years. This situation endangers the financial balance of local public services, in particular that of the CAUE, whose financing depends 80% on this tax. The Côte-d'Or CAUE, like others across France, is therefore not spared, with for 2024 a 54% reduction in the payment of the departmental share of the development tax, with serious consequences for the support of local stakeholders in terms of architectural and environmental quality. Local authorities, for their part, bear the brunt of delays and malfunctions in collection of this tax, which deprive local budgets of essential revenue. The transfer of tax management to the DGFiP, supposed to simplify the process, has in reality caused significant delays in collections, aggravated by IT problems and a glaring lack of human resources. However, the Senate rapporteurs made urgent recommendations such as lowering the surface threshold for tax advances planning, financial support to the departments most in difficulty and the prioritization of the processing of backlogged files. Faced with this proven and widely deplored crisis, he asks what concrete emergency measures are planned to correct the persistent dysfunctions in the collection of the development tax and guarantee the payment of revenue to local authorities and CAUEs, even though the consequences are already visible, the CAUE de l'Orne being threatened with dissolution and the CAUE de la Manche awaiting its liquidation.

Machine translation from French. The official text remains authoritative.

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