Question 32566 — local taxes

Summary

Mr. Meyer Habib draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Recovery, responsible for public accounts, to the breakdown in fiscal equality resulting from the housing tax system on second homes. While the housing tax will be eliminated in 2020 for 80% of households with tax on their main residence, since 2014 the executives of local authorities have been able to surcharge by 5%. to 20% the housing tax for owners of second homes in so-called “tense” areas (i.e. presenting tensions on the housing market), or even, since January 1, 2017, apply a surcharge of up to 60%. To date, around ten municipalities have used this tax lever to compensate for the reduction in state funding. How many will there be tomorrow when 80% of households will be exempt from tax housing on the main residence? This is why he asks him if he intends to cap the rate of housing tax on second homes and exempt French people living abroad when they own a second home on national territory for family reasons.

Machine translation from French. The official text remains authoritative.

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