secondary residences may be surcharged

2023-10-04 23:27:00


Tfocus on multi-owners to allow municipalities to build more housing. This is the objective of the surcharge on the housing tax for second homes proposed to municipalities. Until August 26, only the 1,434 towns with more than 50,000 inhabitants in which housing was complicated had the possibility of voting for this increase which might range from 5 to 60%. But since this date, thanks to the 2023 finance bill, 2,263 other municipalities have been eligible for this surcharge, explains The Parisian.

The list of these towns of less than 50,000 inhabitants, mainly located on the coast and in mountainous areas, was only published on August 26. They therefore had only a short time to vote for this surcharge: to apply it from 2024, the 3,697 eligible municipalities had to vote for this tax tool before 1is october. But success is already there, according to Xavier Roseren, Rennaissance deputy for Haute-Savoie and bearer of this amendment. If he does not have the national balance sheet, he has “the feeling that the mayors have seized this new fiscal tool”. In his constituency, “of the 31 eligible municipalities, 70% decided to apply it with an increase ranging from 10 to 60%. If we focus on tourist towns, 87% have chosen to implement this increase,” he explains. on his account.

READ ALSO Housing tax: secondary residents called to the bedside of citiesFor municipalities, this decree brings money into the coffers, thus providing additional financial resources to communities for the construction of housing. Since this surcharge came into force, around 20% of eligible cities had voted for it. “Far from resolving all of the issues relating to housing, it is a first tool in the hands of mayors,” the MP also writes.

Allow locals to find accommodation

Xavier Roseren then cites some municipalities in his constituency having voted for this tax tool. Samoëns has decided to introduce a surcharge of 40%, Contamines-Montjoie, 30%.

This measure was also eagerly awaited in Chamonix. So, obviously, the municipality took advantage of the tool by introducing a 50% surcharge. In this town located on the Swiss border, the rate of second homes is 70% and the price per square meter varies between 10,000 and 15,000 euros. Locals therefore experience great difficulty in finding accommodation. “Today, I have 300 people waiting for social housing. […] The landscapes are beautiful, but there are people who live there, who are part of this place, and I cannot imagine that my population lives 30 km from where they work,” explains Éric Fournier, the mayor, who specifies that 80% of its population is eligible for social housing.

READ ALSO Housing: a plan for nothing in the face of the violent crisis that is comingThis measure might bring in between 2.2 million and 2.5 million euros per year, according to the municipality’s first projections. Enough to double its budget to acquire land and build around ten buildings with around thirty housing units in the coming years. For owners, the increase might vary between 400 and 600 euros for a chalet of 120 to 130 square meters. “We remain in a fiscal situation lower than that practiced in other stations,” continues the councilor.

A decision that does not please everyone. Christophe Demerson, real estate specialist, former president of the National Union of Real Estate Owners, criticizes a measure which “takes money from owners”. “It becomes difficult for those in the middle class. There are more and more people who are forced to put their main home on life annuity to keep their second home,” he continues.



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