Question 15875 — local taxes

Summary

Ms. Élisabeth Toutut-Picard draws the attention of the Minister of Action and Public Accounts to the housing tax. Article 5 of the finance law for 2018 introduced a new reduction, covered by the State, for the housing tax collected by municipalities and public intermunicipal cooperation establishments. The rate of this relief was 30% in 2018, it is 65% in 2019 and will be increased to 100% in 2020. On this date, 80% of taxpayers will thus be exempt from paying housing tax, which will only weigh on a minority of taxpayers. This situation is unfair, to the extent that it leads to concentrating the burden of this tax on a small number of taxpayers, who already pay many other taxes, without necessarily being rich elsewhere. It also involves a legal risk: if the Council Constitutional Court considered, in its decision no. 2017-758 DC of December 28, 2017, that this reform did not go against the principle of equality before public charges, it gave itself the possibility of re-examining the question, depending on how the situation of taxpayers remaining subject to the tax will be treated within the framework of the announced reform of local taxation. At the time of promulgation of the finance law for 2018, the President of the Republic had announced his intention to eliminate this tax for all citizens, with a view to an in-depth reform of local taxation in 2020. She therefore asked him if the Government intends to eliminate the payment of the housing tax for all citizens, in accordance with the presidential promise. She also asks him to inform her of the directions envisaged for the reform overall local taxes.

Machine translation from French. The official text remains authoritative.

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