The government website lists areas that are now eligible for an increase in the “housing tax” on second homes. Owners of second homes in one of the 2,200 communities now recognized as eligible for a housing tax increase of up to 60% can find out if this option applies to them. Tax d’habitation no longer applies to main homes, but is still payable for second homes by a non-holiday tenant who had it available for use on 1 January of the tax year.
The TLV goes to the National Habitat Agency, which provides grants to help low-income families make renovations. Until now, TLV has only been applied in 1,136 communes that are part of urban areas with a population of at least 50,000 people and have housing difficulties