French General Code of Local Authorities
In forceThe sub-envelope of the national equalisation grant mentioned in 1° of II of article L. 2334-23-1 accruing to the municipalities of each overseas department is distributed among them half in proportion to their population and half in proportion to the total amount of the sums included in the general rolls issued to the municipality in respect of the previous year for the following taxes:
a) Property tax on built-up properties, increased by the sum corresponding to the exemptions from which, pursuant to the provisions of the articles 1383 to 1387 of the General Tax Code, new constructions, additions to constructions and reconstructions, insofar as they are compensated by the State, as well as the permanent exemptions from which have benefited, pursuant to Article 1382 of the General Tax Code, university residences, premises used for the barracks of armed forces personnel and the premises of public health establishments where these occupy more than 10% of the communal territory ;
The amount is increased by the amount received by the municipality as part of the levy on State revenues provided for in III of the article 29 of law no. 2020-1721 of 29 December 2020 on finance for 2021 compensating for the loss of property tax revenue on built-up properties;
The amount is also increased, insofar as they are compensated by the State, by the sum corresponding to the exemptions provided for in articles 1390 and 1391 of the General Tax Code;
b) Property tax on undeveloped properties up to 30% of its revenue.
This amount is increased by the sum corresponding to the exemptions that have been granted, pursuant to article 1394 of the General Tax Code, university land, land allocated to the armed forces and land belonging to public health establishments where these occupy more than 10% of the communal territory ;
c) Council tax on second homes and other furnished premises not used as a main residence;
The amount is also increased by the sum corresponding to the exemptions provided for in I of article 1414 of the General Tax Code, insofar as they are compensated for by the State
d) Tax for the removal of household waste or fee for the removal of household waste provided for in Article L. 2333-76.
Municipalities that do not receive an allocation for these taxes participate in the distribution on the basis of twice their population.
The population to be taken into account for the application of this article is that defined in article L. 2334-2 of this code.
