Question 15219 — local taxes

Summary

Mr. Édouard Bénard questions the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty on the financial impact for municipalities and intermunicipalities of the 25% reduction on compensation for the 50% reduction in rental values ​​of the property tax on built properties and the property tax for businesses on industrial premises, enacted by the finance law for 2026 adopted by recourse to article 49-3 of the Constitution. This reduction in compensation paid by the State to the local authorities concerned represents a loss of 300 million euros for the latter. This decision, imposed unilaterally by the Government, calls into question the principle of lasting and full compensation for tax measures taken by the State, going back on the commitments made to communities. However, these compensations, which constitute the counterpart of a structural loss of revenue for municipalities and intermunicipalities, cannot, a few years later, become a budgetary adjustment variable intended to respond to the financial constraints of the State. Local authorities establish their investment projects as well as their operating expenses based on their resource forecasts. likely to mobilize, and in particular revenues that are not subject to variation, such as grants paid by the State to compensate for transfers or tax reductions. Thus, calling into question the State's word weakens the bond of trust between it and local authorities, which remain by far the country's leading public investor. For territories already hard hit by relocations, closures of sites or major reductions in their productive apparatus, this questioning fuels a feeling of abandonment, even as communities work to support economic activity. This support takes the form of investments in infrastructure, support for businesses, the development of training offerings or even the hosting of activities, particularly industrial, likely to generate constraints for residents. While local authorities have already lost several autonomous tax levers and suffered several measures to freeze or reduce grants paid by the State, this new breach of the moral and financial contract linking the State to local authorities further demonetizes its word with local decision-makers – mayors and presidents of intercommunal authorities – who carry public investment in France. Also, he asks him if the Government intends to reconsider this decision on the occasion of an amending budget for 2026, in order to restore compensation for the reduction in rental values ​​of the property tax on built properties and the property tax for businesses on industrial premises in the terms which previously prevailed. Municipalities and intermunicipalities are counting, to establish their next budgets, on a stable and lasting commitment from the State concerning the compensation it pays them in return for the tax reductions it has granted to companies. In this regard, he asks what response the Government intends to provide to this strong expectation of the communities concerned.

Machine translation from French. The official text remains authoritative.

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