Postponement of a decree allowing to increase the housing tax on second homes

The finance law for 2023 expands the number of municipalities classified in "tight zone" authorized to be able to vote, until February 28, 2023, an increase of up to 60% of the housing tax on second homes.

Previously, only municipalities belonging to a zone of continuous urbanization of more "than 50.000 inhabitants" where a "marked imbalance between supply and demand for housing leads to "serious difficulties in access to housing" were eligible. law widens this zoning by abandoning the criterion of 50.000 inhabitants.

In a press release, the National Association of Coastal Elected Officials (Anel) denounces a "retro-pedaling" of the government which "postpones indefinitely the tax allowing the creation of more permanent housing".

"Increasing the housing tax on second homes is the only local tax lever left to municipalities to finance a proactive policy in favor of permanent residents", adds Anel, which calls on the government "to take the necessary decree, at least on a consensual list of municipalities awaiting the freedom to vote for an increased housing tax".

Anel denounces in particular the way in which the law is drafted, which does not allow municipalities classified in tense areas to combine the receipts of the housing tax on vacant housing and those drawn from an increase in the housing tax. on secondary residences.

This increase "is an important measure that we supported within the framework of the finance bill, we remain strongly mobilized to implement it", assured AFP the office of the Minister in charge of Housing, Olivier Klein.

"Discussions with the associations of elected officials in January highlighted the impossibility of finding a balanced position on the extension of the zoning for publication of the decree in mid-February, particularly with regard to the fears aroused by the effects of the measure on the municipalities which could no longer raise the housing tax on vacant housing", specified the ministry.

Asked about the subject in the National Assembly, the Minister Delegate for Public Accounts, Gabriel Attal, promised a decree "by the end of spring" in order to allow the incoming municipalities to "deliberate before October 1 (... ) to increase the housing tax on second homes from next year's taxation".

Among the causes of this delay is the zoning proposed by the government, "which several elected officials consider that it does not adequately deal with certain parts of the territory", specified the minister.

In addition, "part of the municipalities will lose the housing tax on vacant premises (...) and we want to avoid that there are losing municipalities", added Gabriel Attal.

Finally, the sought-after objective being to have an "incentive effect on the owners", there is "a certain logic in there being a form of notice period (...) before this imposition apply," he added.