"Tense zones" are communes that belong to agglomerations with a population of more than 50,000 inhabitants or have a high proportion of tourist properties, and in which "there is a pronounced imbalance between supply and demand, and rents are high."
The new tax will be levied on apartments and houses that have been empty for at least one year on January 1 of the tax year if the facility is located in a "tense" zone, and for at least two years if outside it.
In the first case, the tax will be mandatory, whereas in the second case it will be optional (by decision of the local authorities).
For "stressed" zones, the rate will be 17% of the cadastral rental value (the theoretical annual income that, according to the calculations of the tax authorities, this object could bring if it were leased) in the first year of taxation and 34% from the second year. Municipalities can raise them, but within 30% in the first year of taxation and 60% in subsequent years. For empty housing in "non-stressed" areas, the TVLH rate is determined by the municipality and can reach 50% of the cadastral rental value.
At the same time, owners who prove that the house was occupied for at least 90 consecutive days during the year are exempt from payment. Also, no tax is levied if downtime is unintentional or if the work required to put the home in order exceeds 25% of its value on January 1 of the tax year.
Source: Capital
