A first step completed. The examination of the part relating to revenue will end on Saturday 19 October in the Finance Committee Finance Act (PLF) 2025. In total, around 1,900 amendments were presented and almost 200 were adopted by deputies, which profoundly changes the budget presented on 10 October by the government Barnier. But in a twist, these changes were all ultimately swept away by a final negative vote, with 29 votes to 22, and the National Rally found itself with the right and center in the rejection camp.
However, these amendments may soon be resubmitted to the National Assembly. Among those approved we find a amendment by Stéphane Delautrette (PS) aimed to generalize the possibility of increasing the house tax on second homes. This measure “perhaps a tool to flex the real estate market in tense sectors not covered by the classification as a so-called tense zone”, we read in this amendment adopted on Friday 18 October in committee. In other words, the congressman wants to allow mayors to increase the home tax up to 60% for second homes. Enough to make the interested owners shudder.
In the summer of 2023, the former Minister of Housing, Patrice Vergriete had already addressed the topic announcing an update on the number of municipalities that can increase the property tax for second homes. Thus, 3,697 cities are currently eligible to raise taxes, up from 1,136 previously. Among the municipalities affected we find metropolises such as Marseille, Nice, Lyon, Bordeaux, Montpellier and Paris. But also very touristy cities such as Saint-Raphaël, Hyères, Fréjus, Cannes, Antibes and Deauville.
Territories where “real estate tension is particularly characterized the high level of rents or by the purchase prices of old homes, as well as by the high percentage of homes intended for accommodation other than those intended for the main residence compared to the total number of homes”, it is specified in the decree of August 2023. For these same reasons – while difficulties in accessing housing persist – Stéphane Delautrette therefore wishes to give more power to all French mayors to regulate a potential imbalance between supply and demand for housing.
As the number of municipalities affected by this possible home tax increase expanded, 40% of them ended up increasing this tax in 2024, according to a report from the General Directorate of Public Finance (DGFIP). In detail, of the 1,461 municipalities that have decided to increase the house tax, 539 have increased it by 60%, or the maximum rate. In 2023 only 308 municipalities had increased taxes.
Although Auvergne-Rhône-Alpes, the PACA region and Occitanie concentrate the greatest number of municipalities that have introduced the increase, Brittany is the region which records the highest average rate (47.7%), against the average 40% of the entire territory.