Optional 20% surcharge on council tax for second homes in high-demand areas
The second 2014 amending finance act allowed municipalities in high-demand housing areas (where the vacant housing tax applies) to raise by 20%, by council decision, the municipal share of council tax (taxe d'habitation) on furnished dwellings not used as a main residence. Relief applies to people forced to live elsewhere for work, people living long-term in care facilities and those unable to occupy the dwelling for reasons beyond their control. For 2015, municipalities could decide until 28 February 2015. The same article refocused the property tax surcharge on building land on the most stretched areas.
Measure originators
No official estimate found for this measure.
Measure impact
Owners of second homes in high-demand municipalities that voted the surcharge. The revenue goes to the municipality. In 2017 the rate became adjustable from 5% to 60% (existing entry).
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Joint committee
Désaccord éventuel
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne