French General Tax Code
In forceMunicipalities other than those referred to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two years on 1st January of the tax year subject to council tax on second homes and other furnished premises not used as a main residence, for the municipal share and the share payable to public establishments for inter-communal cooperation without their own tax system. Vacancy is assessed within the meaning of V and VI of article 232.
The first paragraph is applicable to public inter-municipal cooperation establishments with their own tax status, mentioned in I or II of article 1379-0 bis, when they have adopted a local housing programme defined in article L. 302-1 of the Construction and Housing Code. The deliberation taken by the public establishment for inter-municipal cooperation is not applicable on the territory of its member municipalities having deliberated to introduce this tax in accordance with the first paragraph as well as on that of the municipalities mentioned in article 232.
However, housing owned by low-income housing organisations and semi-public companies, intended to be allocated on a means-tested basis, is exempt.
In the event of incorrect taxation linked to the assessment of vacancy, the resulting rebates are payable by the municipality or the public inter-municipal cooperation body with its own tax system. They are deducted from the allocations mentioned in articles L. 2332-2 and L. 3332-1-1 of the General Code for Local Authorities.
