Section I: General provisions

I. - The proceeds of the special equipment taxes levied for the benefit of the public land establishments referred to in articles L. 321-1 et L. 324-1 of the town planning code, the Etablissement public foncier et d'aménagement de la Guyane and the agencies for the development of urban areas in the so-called "fifty not geometrical" zone in Guadeloupe and Martinique are divided between property taxes, the council tax on second homes and other furnished premises not used as a main residence and the business property tax (cotisation foncière des entreprises) in proportion to the revenue that each of these taxes generated in the previous year for all the communes and their public establishments for inter-communal cooperation located within the jurisdiction of these establishments.

When the third and fourth paragraphs of article 1607 bis and the third and fourth paragraphs of article 1607 ter are applied, the proceeds of the special equipment tax collected for the benefit of the public land establishment are divided between property taxes, the taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale and the cotisation foncière des entreprises proportionally to the revenue that each of these taxes provided the previous year, in each part of its territory, to all the communes and their établissements publics de coopération intercommunale.

II. - For the application of I, revenues are understood to be those appearing on the general tax rolls. They are increased by the amount received during the previous year in respect of the part of the flat-rate allowance provided for in article L. 2334-7 of the General Local Authorities Code or, where applicable, in respect of the part of the compensation allowance provided for in article L. 5211-28-1 of the same code, corresponding to the amount previously paid under I of D of article 44 of the Finance Act for 1999 (no. 98-1266 of 30 December 1998), the compensation provided for in B of article 26 of the Finance Act for 2003 (no. 2002-1575 of 30 December 2002) paid in respect of the previous year in return for the reduction in the taxable fraction of revenue referred to in 2° of article 1467, as well as, as from tax assessments drawn up in respect of 2011, the difference between, on the one hand, the sum of the communal and inter-communal relay compensation, paid in application of II of article 1640 B, relating to the establishments located in the territory of each public land establishment and, on the other hand, the product of the business property tax for 2010 relating to these same establishments.

From the taxes levied for 2012, the revenue from the property tax on built-up properties is, for the application of I, reduced by the difference between, on the one hand, the revenue that the tax would have generated for all the municipalities and their public establishments for inter-municipal cooperation located within the jurisdiction of the public property establishment if the rates for 2010 had been applied and, on the other hand, the revenue that the tax would have generated for all the municipalities and their public establishments for inter-municipal cooperation located within the jurisdiction of the public property establishment if the rates for 2010 had been applied and, on the other hand, the revenue that this tax would have generated for these same communes and public establishments, with the same rates, if the provisions set out in the first paragraph of Article 1518 A in favour of the properties mentioned in Article 310 unvicies of Annex II to the present code, in the version in force on 31 December 2009, had been applied.

From the taxes levied in respect of 2021, revenues from council tax on secondary residences and other furnished premises not used as a main residence are, for the application of I, reduced by the product of the difference between, on the one hand, the revenue that council tax provided in respect of 2011 to all the municipalities and their public establishments for inter-municipal cooperation located within the jurisdiction of the public property establishment and, on the other hand, the revenue that the council tax would have generated in respect of 2011 for these same municipalities and public establishments if the rates for 2010 had been applied, by the ratio between, on the one hand, the revenue that the council tax relating to furnished premises not allocated to the principal dwelling generated for these same municipalities and establishments in respect of 2020 and, on the other hand, the revenue that the council tax generated for these same municipalities and establishments in respect of 2020.

From the tax assessments drawn up in respect of 2016, the revenue from council tax on secondary residences and other furnished premises not allocated to the principal dwelling is, for the application of I of this article, reduced by the revenue that the increase mentioned in article 1407 ter provided in respect of the previous year to all the communes located within the jurisdiction of the public property establishment.

From the tax assessments drawn up in respect of 2019, the revenue that the property tax on built-up properties has procured on the territory of the City of Paris is, for the application of I, reduced by the share that this tax would have procured if the departmental tax rate for 2018 had been applied.

From the taxes drawn up in respect of 2022, the revenue from property tax on built-up properties of the municipalities to be taken into account for the application of I is reduced by the revenue that this tax would have provided if the departmental tax rate for 2020 had been applied.

III. - The tax revenue to be collected in each of the member communes for the benefit of a syndicate of communes is divided between property taxes, council tax on second homes and other furnished premises not allocated to the principal dwelling and the business property tax in proportion to the revenue that each of these taxes would provide to the commune if the rates for the previous year were applied to the bases for the year of taxation.

IV. - For the application of III, the revenue relating to the business property tax is increased by the portion, calculated on the basis of the municipal rate alone, of the amount received in 2003, pursuant to D of article 44 of the Finance Act for 1999 (no. 98-1266 of 30 December 1998) and of 1 of III of article 29 of the Finance Act for 2003 (no. 2002-1575 of 30 December 2002), indexed each year in the same way as the flat-rate allowance provided for by article L. 2334-7 of the General Local Authorities Code, of the amount of compensation provided for the tax year in B of article 26 of the aforementioned Finance Act for 2003 in return for the reduction in the taxable fraction of revenue referred to in 2° of l'article 1467, as well as from tax assessments drawn up in respect of 2011, of the difference between, on the one hand, the communal relay compensation, paid in respect of 2010 in return for the abolition of business tax pursuant to II of Article 1640 B, relating to establishments located on the territory of the municipality and, on the other hand, the proceeds of the business property tax for 2010 relating to these same establishments.

From tax assessments drawn up in respect of 2011, revenue from property tax on built-up properties is increased by the difference between, on the one hand, the revenue that the municipality received in respect of 2010 from the taxation of all premises located within its territory and, on the other hand, the revenue that the same municipality would have received in respect of 2011 from the taxation of these same premises, if the rates for 2010 had been applied.

From the taxes levied in respect of 2021, revenues from council tax on second homes and other furnished premises not used as a main residence are, for the application of III, reduced by the product of the difference between, on the one hand, the revenue that the municipality received in respect of 2011 from the taxation of all premises located within its jurisdiction and, on the other hand, the revenue that the same municipality would have received in respect of 2011 from the taxation of these same premises if the rate for 2010 had been applied, by the ratio between, on the one hand, the revenue that the council tax on furnished premises not allocated to the principal dwelling provided to these same municipalities in respect of 2020 and, on the other hand, the revenue that the council tax provided to these same municipalities in respect of 2020.

From the tax assessments drawn up in respect of 2016, the revenue from council tax on second homes and other furnished premises not allocated to the principal dwelling is, for the application of III of this article, reduced by the revenue that the increase mentioned in article 1407 ter provided to each municipality in respect of the previous year.

As of the taxes drawn up in respect of 2021, half of the revenue allocated in 2020 between those liable for property tax on built-up properties and those liable for the business property tax, for premises valued in accordance with the provisions of article 1499, is borne by the State.

For the application of III, the tax revenue to be collected is reduced by the amount mentioned in the fifth paragraph of this IV.

As of the taxes drawn up for 2022, the revenue from property tax on built-up properties of the municipalities to be taken into account for the application of III is reduced by the revenue that this tax would have generated if the departmental tax rate for 2020 had been applied.

For the application of III, the tax revenue to be recovered is reduced by the portion, repaid by the commune to the syndicate, of the amount received in 2003, in application of D of article 44 of the aforementioned finance law for 1999 and of 1 of III of article 29 of the aforementioned finance law for 2003, indexed each year in the same way as the flat-rate allowance provided for by article L. 2334-7 of the General Code of Territorial Authorities, as well as the amount of compensation mentioned in the first paragraph.