A flat-rate tax on the sale for valuable consideration of bare land that has become building land may be introduced in a municipality, following a decision by the municipal council.
This optional local tax, introduced by the ENL Act of 6 July 2006, is set out inarticle 1529 of the General Tax Code. The main purpose of the tax is to ensure that property owners contribute to the cost of the public facilities that have enhanced the value of their land.
The law concerns land that has become constructible as a result of being classified by a local town planning scheme or a town planning document in lieu thereof in an urban area or in an urban development area open to urban development, or by a local map in a constructible area.
This flat-rate tax applies to sales by individuals, but also to sales by companies or groups subject to income tax on capital gains under the conditions set out in article 150 U of the General Tax Code.
The flat-rate tax on land that has become constructible is payable by the seller only for the first sale for valuable consideration since the land became constructible. It is paid to the tax authorities at the time of sale.
We propose to look at various aspects of this tax, including
- exemption from the flat-rate tax on land that has become building land
- calculation of the flat-rate tax on land that has become building land
- combining the tax with other taxes
- land partially covered by the flat-rate tax
- list of municipalities that have introduced the tax on land that has become building land
Exemption from the flat-rate tax on land that has become building land
Numerous provisions provide for exemption from the tax on land that has become building land.
1. The flat-rate tax on land that has become suitable for building does not apply to certain sales:
- immediate and necessary outbuildings of the principal residence: the tax does not apply to sales of immediate and necessary outbuildings of buildings constituting the principal residence of the seller on the day of the sale. The land forming the outbuilding must be sold at the same time as the main residence;
- declaration of public interest: in the case of expropriation, a declaration of public interest removes the land from the scope of the flat-rate tax. To benefit from this exemption, however, the seller must use the full amount of the compensation for the acquisition, construction, reconstruction or extension of one or more buildings within twelve months. The period runs from the time the compensation is received;
- exchange as part of certain land consolidation operations;
- sale price less than or equal to €15,000. For an assessment of this threshold, please refer to our article onexemption from capital gains tax on property;
- sales before 31 December 2011 to certain legal entities: low-income housing associations, associations referred to in article L. 313-34 of the French Construction and Housing Code, non-trading property companies in which the association holds the majority of the shares, local authorities, public bodies responsible for inter-municipal cooperation, etc.
2. Land that has been classified as suitable for building for more than 18 years is exempt from the flat-rate tax. At the request of the authorities, the seller must provide proof of this in the form of a certificate issued by the local authority stating the date on which the land became suitable for building or, failing that, that this occurred more than 18 years ago. In practice, certain difficulties may arise where municipalities have introduced the tax without having the necessary resources to manage it.
It should be noted that the benefit of the exemption is acquired even if the land, which was constructible 18 years previously, was classified in a non-constructible zone before being classified again in one of the zones mentioned above.
3. Tax on land that has become suitable for building is not payable when the sale price is less than the purchase price plus 200%. For example, a plot of land purchased for 50,000 euros will be subject to the flat-rate tax on land that has become building land if it is sold for 150,000 euros or more. However, certain adjustments must be taken into account when assessing the sale and purchase prices (these will be discussed below).
4. Finally, it should be remembered that the resolution of the local council introducing the tax cannot be applied to sales taking place within three months of the said resolution.
Calculation of the flat-rate tax on land that has become building land
For disposals taking place since 28 September 2009, the tax is based on an amount equal to the land sale price (possibly corrected as described below) less the purchase price stipulated in the deeds, updated in line with the latest consumer price index excluding tobacco published by the Institut national de la statistique et des études économiques. If there is no reference, the tax is based on two-thirds of the sale price, defined in the same way as in the first case.
The 10% tax is applied to this base.
In simple terms, a plot of land sold for €150,000 and acquired for €50,000 will be subject to a flat-rate tax of €10,000.
(150.000 € - 50.000 €) x 10% = 10.000 €
Of course, the land must be located in a commune where the local council has introduced the tax, and the sale must not be exempt.
The sale price is the actual price as defined in the deed, plus any charges and indemnities stipulated for the benefit of the vendor.
The sale price may also be reduced, on production of supporting documents, by the amount of value added tax paid and the costs, defined by decree, incurred by the vendor in connection with the sale.
For a life annuity sale, the actual transfer price used is the capital value of the annuity, excluding interest. Increases or reductions remain the same as for an ordinary sale.
It should be noted that the purchase price cannot be increased by the development costs incurred by the seller.
Combining the flat-rate tax on land that has become building land with other taxes
The flat-rate tax on land that has become building land within the last 18 years can be combined with other taxes.
The imposition of this flat-rate tax does not preclude the payment of planning taxes and contributions.
In addition, article 1529 of the General Tax Code, which introduces the flat-rate tax, can also be combined with any capital gains tax on real estate, and the social security contributions attached to it.
Land partially affected by the flat-rate tax on land that has become building land
The seller of a plot of land partially affected by the flat-rate tax on building land is not exempt from this tax. The seller must make a breakdown of the price in order to pay the tax. The seller is free to decide how much of the land should be taxed, but is nonetheless liable for the tax. In the event of a clear reduction in the price, the tax authorities may apply the ordinary law to deduct the market value of the land.
List of municipalities that have introduced a flat-rate municipal tax on the sale for valuable consideration of bare land that can now be built on
Below is the list of communes that have introduced the tax on land that has become building land in the départements of Ain, Isère, Rhône, Savoie and Haute-Savoie.
To see the full list, click on the following link: List of municipalities that have introduced a flat-rate tax on the sale of bare land that has become buildable.
To make your search easier, press ctrl + f and enter the commune you are interested in.
The list shows the Communes / EPCIs that have introduced the tax / Date of decision / Effective date.
Communes that have introduced the tax in the AIN
Ars sur Formans 09/11/2010 01/02/2011
Artemare 08/09/2008 01/12/2008
Balan 26/03/2007 01/06/2007
Beligneux 23/10/2006 01/01/2007
Bereyziat 17/04/2008 01/07/2008
Bey 27/11/2006 01/02/2007
Beynost 30/11/2006 01/02/2007
Birieux 05/10/2006 01/01/2007
Bohas Meyriat Rignat 02/10/2008 01/01/2009
Brens 06/10/2008 01/01/2009
Bressolles 03/05/2010 01/01/2011
Buellas 25/10/2010 01/01/2011
Certines 07/02/2007 01/05/2007
Ceyzeriat 29/04/2010 01/09/2010
Chalamont 09/10/2006 01/01/2007
Chaleins 28/09/2006 01/01/2007
Challes la Montagne 01/12/2006 01/03/2007
Champfromier 09/02/2007 01/05/2007
Chaneins 27/10/2007 01/01/2007
Charnoz sur Ain 01/02/2007 01/05/2007
Châtenay 06/11/2006 01/02/2007
Chatillon sur Chalaronne 15/07/2008 01/10/2008
Chavannes sur Reyssouze 18/09/2009 01/01/2010
Chavannes sur Suran 26/04/2007 01/07/2007
Civrieux 20/02/2007 01/05/2007
Condamine 25/05/2007 01/08/2007
Confrançon 20/10/2006 01/01/2007
Contrevoz 26/11/2009 01/02/2010
Corbonod 14/11/2008 01/02/2009
Cormoranche sur Saône 09/02/2007 01/05/2007
Crans 17/11/2006 01/02/2007
Crozet 01/10/2009 01/01/2010
Curtafond 27/12/2006 01/07/2007
Dagneux 23/02/2007 01/05/2007
Divonne les Bains 12/03/2009 01/06/2009
Douvres 15/01/2007 01/04/2007
Echenevex 20/11/2006 01/02/2007
Etrez 07/11/2006 01/02/2007
Evosges 12/12/2006 01/03/2007
Fareins 20/12/2006 01/03/2007
Farges 21/04/2008 01/07/2008
Feillens 14/12/2006 01/03/2007
Ferney Voltaire 01/06/2010 01/09/2010
Foissat 09/11/2006 01/02/2007
Genouilleux 19/10/2006 01/01/2007
Giron 22/01/2007 01/04/2007
Guéreins 14/12/2006 01/03/2007
Hautecourt Romanèche 12/01/2007 01/04/2007
Hostiaz 01/12/2007 01/03/2008
Jassans Riottier 04/10/2006 01/01/2007
Jayat 04/09/2009 01/12/2009
Journans 14/10/2010 01/01/2011
La Chapelle du Chatelard 23/11/2006 01/02/2007
Lapeyrouse 03/10/2006 01/01/2007
Leaz 27/02/2012 01/05/2012
Lelex 12/04/2007 01/11/2009
Lent 01/03/2012 01/06/2012
Les Neyrolles 28/09/2006 01/01/2007
Lhôpital 01/12/2008 01/03/2009
Lhuis 27/11/2006 01/02/2007
Loyettes 13/11/2006 01/02/2007
Malafretaz 23/11/2009 01/02/2010
Manziat 24/10/2006 01/01/2007
Marlieux 04/12/2006 01/03/2007
Massieux 12/01/2007 01/04/2007
Matafelon Granges 19/11/2008 01/02/2009
Meillonnas 05/09/2008 01/01/2009
Mionnay 13/10/2006 01/01/2007
Mizerieux 03/02/2011 01/05/2011
Montagnat 26/06/2008 01/10/2008
Montanges 06/11/2006 01/02/2007
Montcet 17/02/2011 01/05/2011
Monthieux 23/10/2006 01/01/2007
Montluel 19/12/2006 01/03/2007
Montmerle sur Saône 20/10/2006 01/01/2007
Montrevel en Bresse 26/10/2006 01/01/2007
Neuville les Dames 24/04/2007 01/07/2007
Neyron 07/10/2010 01/01/2011
Ornex 23/03/2010 01/06/2010
Peron 05/03/2009 01/06/2009
Pérougues 05/01/2007 01/04/2007
Perrex 21/12/2006 01/03/2007
Peyzieux sur Saône 24/11/2006 01/02/2007
Polliat 15/11/2007 01/02/2008
Pollieu 01/10/2007 01/01/2008
Poncin 26/10/2006 01/01/2007
Pont d'Ain 20/03/2007 01/06/2007
Prevessin Moëns 04/12/2007 01/03/2008
Rancé 07/12/2006 01/03/2007
Revonnas 27/04/2007 01/07/2007
Reyrieux 19/11/2007 01/02/2008
Rignieux le Franc 12/09/2008 01/12/2008
Ruffieu 23/10/2006 01/01/2007
Saint André de Corcy 14/11/2006 01/02/2007
Saint André le Bouchoux 10/10/2006 01/01/2007
Saint André sur Vieux Jonc 03/10/2006 01/01/2007
Saint Didier d'Aussiat 20/10/2006 01/01/2007
Saint Didier sur Chalaronne 30/10/2009 01/01/2010
Saint Eloi 19/11/2009 01/02/2010
Saint Etienne sur Chalaronne 13/10/2006 01/01/2007
Saint Etienne sur Reyssouze 01/04/2011 01/08/2011
Saint Genis Pouilly 07/11/2006 01/02/2007
Saint Just 26/01/2007 01/05/2007
Saint Marcel en Dombes 03/10/2006 01/01/2007
Saint Martin du Mont 09/10/2006 01/01/2007
Saint Maurice de Beynost 19/10/2006 01/01/2007
Saint Nizier le Désert 13/11/2006 01/02/2007
Saint Rambert en Bugey 20/09/2006 01/01/2007
Saint Sorlin en Bugey 05/12/2011 01/03/2012
Saint Trivier sur Moignans 11/09/2008 01/12/2008
Sainte Julie 05/06/2008 01/10/2008
Sauverny 26/10/2010 01/01/2011
Savigneux 09/11/2006 01/02/2007
Sergy 12/01/2010 01/04/2010
Simandre sur Suran 24/09/2009 01/12/2009
Sonthonnax la Montagne 27/11/2006 01/05/2007
Sutrieu 12/10/2006 01/01/2007
Tallissieu 24/08/2007 01/11/2007
Toussieux 29/05/2007 01/08/2007
Trévoux 14/12/2006 01/03/2007
Valeins 14/12/2006 01/03/2007
Vaux en Bugey 16/10/2006 01/01/2007
Versailleux 26/09/2006 01/01/2007
Vieu 15/12/2006 01/03/2007
Villars les Dombes 20/12/2006 01/03/2007
Villes 05/01/2007 01/04/2007
Villette sur Ain 05/02/2007 01/05/2007
Villieu Loyes Mollon 19/07/2010 01/10/2010
Virieu le Grand 19/12/2006 01/03/2007
Vonnas 06/11/2006 01/02/2007
Municipalities having introduced the tax in theISEREdepartment
Agnin 10/11/2006 01/02/2007
Aoste 29/01/2009 01/04/2009
Apprieu 16/05/2008 01/08/2008
Artas 24/11/2006 01/02/2007
Autrans 16/11/2006 01/02/2007
Balbins 08/02/2007 01/05/2007
Beaucroissant 05/09/2006 01/01/2007
Beaulieu 02/11/2006 01/02/2007
Beauvoir de Marc 26/02/2007 01/05/2007
Bellegarde Poussieu 28/02/2007 01/05/2007
Belmont 18/03/2011 01/06/2011
Bernin 06/07/2007 01/10/2007
Bilieu 15/06/2007 01/11/2007
Biol 23/06/2008 01/09/2008
Biviers 15/05/2008 01/08/2008
Bizonnes 26/09/2008 01/12/2008
Bourgoin Jallieu 31/05/2010 01/08/2010
Brezins 27/02/2007 01/05/2007
Brié et Angonnes 19/12/2006 01/03/2007
Burcin 21/03/2007 01/06/2007
Cessieu 02/10/2007 01/01/2008
Chabons 15/12/2006 01/03/2007
Chamagnieu 09/11/2006 01/02/2007
Champagnier 07/11/2006 01/03/2007
Champier 25/04/2008 01/07/2008
Chamrousse 27/11/2006 01/03/2007
Chantesse 01/09/2009 01/12/2009
Chapareillan 20/10/2006 01/01/2007
Charancieu 23/11/2007 01/02/2008
Charantonnay 15/07/2009 01/10/2009
Charrette 01/10/2010 01/01/2011
Chasse sur Rhône 09/10/2006 01/01/2007
Chassignieu 01/02/2008 01/05/2008
Chateauvillain 23/11/2006 01/03/2007
Chatonnay 22/06/2007 01/09/2007
Chatte 05/03/2007 01/06/2007
Chavanoz 30/11/2006 01/02/2007
Chelieu 30/11/2006 01/02/2007
Chezeneuve 15/12/2008 01/05/2009
Chirens 16/01/2007 01/04/2007
Cholonges 22/09/2011 01/12/2011
Chonas l'Amballan 15/12/2006 01/03/2007
Chozeau 19/10/2006 01/01/2007
Chuzelles 20/07/2007 01/10/2007
Claix 16/09/2011 01/12/2011
Colombe 17/04/2008 01/07/2008
Corbelin 12/09/2006 01/01/2007
Corps 17/11/2006 01/03/2007
Correncon en Vercors 21/12/2006 01/03/2007
Coublevie 30/05/2008 01/08/2008
Courtenay 03/12/2008 01/05/2009
Creys Mepieu 01/12/2006 01/03/2007
Crolles 04/09/2009 01/12/2009
Culin 18/06/2007 01/11/2007
Dolomieu 11/06/2007 13/04/2010
Domarin 29/06/2009 10/07/2009
Estrablin 11/09/2006 01/01/2007
Eydoche 11/07/2008 01/12/2009
Eyzin Pinet 25/07/2007 01/10/2007
Faverges de la Tour 27/05/2008 01/08/2008
Fitilieu 28/03/2007 01/06/2007
Flachères 28/03/2008 01/06/2008
Fontanil Cornillon 19/09/2006 01/01/2007
Four 29/03/2010 08/04/2010
Froges 26/06/2008 01/09/2008
Frontonas 04/12/2006 01/03/2007
Gières 13/11/2006 01/02/2007
Goncelin 15/03/2007 01/06/2007
Grenay 25/11/2011 01/02/2012
Herbeys 19/12/2006 01/03/2007
Hières sur Amby 05/03/2010 17/03/2010
Izeron 22/09/2010 01/12/2010
Jarrie 22/06/2009 01/10/2009
La Balme les Grottes 26/01/2007 01/04/2007
La Batie Divisin 19/01/2007 01/04/2007
La Buisse 18/09/2006 01/01/2007
La Chapelle de la Tour 16/01/2009 01/04/2009
La Chapelle du Bard 09/02/2007 01/05/2007
La Mure 14/12/2006 01/03/2007
La Murette 06/11/2007 01/02/2008
La Pierre 18/11/2008 01/02/2009
La Tronche 18/12/2006 01/03/2007
Laffrey 09/02/2007 01/05/2007
L'Albenc 20/11/2006 01/03/2007
Lavaldens 13/06/2008 01/09/2008
Le Grand Lemps 02/10/2009 01/01/2010
Le Touvet 01/09/2009 01/12/2009
Les Abrets 30/11/2006 01/02/2007
Les Avenières 25/09/2008 01/12/2008
Les Eparres 03/11/2006 01/03/2007
Leyrieu 29/03/2007 01/06/2007
Lieudieu 16/05/2007 01/08/2007
L'Isle d'Abeau 14/04/2010 01/07/2010
Lumbin 28/10/2008 01/01/2009
Marcilloles 17/11/2006 01/02/2007
Marcollin 9/09/2011 01/12/2011
Massieu 15/12/2006 01/03/2007
Maubec 17/11/2006 01/03/2007
Meaudre 04/09/2008 01/12/2008
Meyrié 01/09/2006 01/01/2007
Meyrieu les Etangs 13/11/2006 01/02/2007
Meyssiez 23/11/2006 01/02/2007
Moidieu Detourbe 13/10/2006 01/01/2007
Moirans 24/07/2008 01/10/2008
Monsteroux Milieu 06/03/2007 01/06/2007
Montalieu Vercieu 29/11/2006 01/02/2007
Montbonnot Saint Martin 08/04/2008 01/07/2008
Montchaboud 12/03/2007 01/06/2007
Montferrat 10/11/2006 01/02/2007
Montrevel 28/02/2008 01/05/2008
Montseveroux 23/01/2007 01/04/2007
Morestel 03/04/2008 01/07/2008
Moretel de Mailles 11/07/2008 01/10/2008
Morette 04/02/2008 01/06/2010
Murinais 19/05/2008 01/08/2008
Nivolas Vermelle 03/11/2006 01/03/2007
Notre Dame de Mesage 21/12/2006 01/03/2007
Noyarey 08/02/2010 11/03/2010
Optevoz 13/10/2006 01/01/2007
Ornacieux 17/11/2006 01/02/2007
Oyeu 08/12/2006 01/03/2007
Pajay 06/11/2007 01/02/2008
Paladru 10/12/2009 01/07/2010
Panossas 06/11/2006 01/02/2007
Parmilieu 13/11/2006 01/02/2007
Passins 24/11/2006 01/02/2007
Plan 16/06/2010 01/09/2010
Poisat 10/10/2011 01/01/2012
Polienas 5/12/2011 01/03/2012
Pommier de Beaurepaire 07/12/2006 01/03/2007
Ponsonnas 28/03/2007 01/06/2007
Pont de Beauvoisin 22/09/2009 01/01/2010
Pont de Cheruy 11/09/2008 01/12/2008
Primarette 13/11/2007 01/02/2008
Reaumont 08/11/2006 01/02/2007
Revel 21/11/2006 01/02/2007
Rives 15/01/2009 01/09/2009
Roche 22/12/2006 01/03/2007
Romagnieu 13/04/2010 01/07/2010
Rovon 05/12/2006 01/03/2007
Saint Agnin sur Bion 13/11/2006 01/02/2007
Saint Alban de Roche 08/03/2010 26/03/2010
Saint André le Gaz 19/06/2008 01/09/2008
Saint Anne sur Gervonde 28/10/2006 01/01/2007
Saint Antoine l'Abbaye 05/12/2006 01/03/2007
Saint Bernard du Touvet 09/11/2006 01/02/2007
Saint Didier de Bizonnes 01/07/2008 01/10/2008
Saint Etienne de Crossey 04/05/2009 01/09/2009
Saint Geoire en Valdaine 01/12/2006 01/03/2007
Saint Georges d'Espéranche 24/04/2007 01/07/2007
Saint Hilaire de la Côte 13/02/2007 01/01/2009
Saint Hilaire du Rosier 02/09/2008 01/12/2008
Saint hilaire du Touvet 19/05/2011 01/08/2011
Saint Ismier 25/02/2009 01/09/2009
Saint Jean Avelanne 26/06/2008 01/09/2008
Saint Jean de Bournay 20/12/2006 01/04/2007
Saint Jean de Soudain 14/11/2006 01/03/2007
Saint Jean le Vieux 03/10/2007 01/01/2008
Saint Martin de Vaulserre 26/06/2008 01/09/2008
Saint Martin le Vinoux 07/12/2009 01/03/2010
Saint Nazaire les Eymes 28/11/2006 01/03/2007
Saint Nicolas de Macherin 27/05/2011 01/08/2011
Saint Pancrasse 19/10/2006 01/01/2007
Saint Paul de Varces 06/09/2010 01/12/2010
Saint Pierre de Mesage 10/11/2006 01/02/2007
Saint Prim 07/11/2006 01/02/2007
Saint Quentin Fallavier 24/11/2008 01/03/2009
Saint Romans 30/11/2006 01/02/2007
Saint Sauveur 16/10/2007 01/01/2008
Saint Theoffrey 15/04/2008 01/07/2008
Saint Verand 02/10/2008 01/01/2009
Saint Victor de Cessieu 04/06/2007 01/09/2007
Sainte Agnès 13/11/2006 01/02/2007
Sainte Blandine 28/04/2011 01/07/2011
Sainte Marie d'Alloix 18/12/2006 01/03/2007
Sassenage 29/01/2009 01/09/2009
Savas Mepin 13/12/2006 01/04/2007
Semons 06/09/2007 01/12/2007
Septeme 01/12/2006 01/03/2007
Sermerieu 12/12/2006 01/03/2007
Serpaize 26/09/2006 01/01/2007
Seyssinet Pariset 07/05/2007 01/08/2007
Seyssins 25/01/2010 01/04/2010
Seyssuel 18/10/2006 01/01/2007
Sorlin de Vienne 01/12/2006 01/03/2007
Torchefelon 12/10/2006 01/01/2007
Tramole 20/10/2006 01/01/2007
Tullins 24/05/2007 01/08/2007
Valencogne 15/12/2006 01/03/2007
Varces Allières et Risset 07/11/2006 01/02/2007
Vasselin 09/02/2007 01/05/2007
Vatilieu 24/07/2007 01/10/2007
Vaulnaveys le Bas 27/11/2006 01/03/2007
Vaulnaveys le Haut 24/05/2011 01/08/2011
Velanne 12/06/2009 01/09/2009
Venosc 26/10/2006 01/01/2007
Veurey Voroize 28/09/2009 01/12/2009
Veyrins Thuellin 20/11/2006 01/03/2007
Vienne 10/07/2007 01/10/2007
Vif 03/12/2009 01/03/2010
Vignieu 23/11/2006 01/03/2007
Villard de Lans 09/11/2006 01/03/2007
Ville sous Anjou 09/10/2007 01/01/2008
Villette de Vienne 03/11/2006 01/02/2007
Vizille 18/12/2006 01/03/2007
Voissant 06/07/2009 01/10/2009
Voreppe 25/06/2007 01/09/2007
Yzeaux 21/01/2010 01/04/2010
Communes having introduced the tax in theRHONE
Anse 23/10/2006 01/01/2007
Belleville 20/11/2006 01/02/2007
Belmont d'Azergues 29/06/2007 01/09/2007
Bessenay 01/07/2008 01/10/2008
Bibost 27/02/2008 01/05/2008
Brindas 12/12/2008 01/03/2009
Brullioles 02/11/2007 01/02/2008
Cailloux sur Fontaines 13/06/2007 01/09/2007
Chambost Longessaigne 17/10/2006 01/01/2007
Chamelet 01/10/2007 01/01/2008
Charentay 29/04/2008 01/07/2008
Chatillon d'Azergues 21/09/2009 01/12/2009
Chazay d'Azergues 19/07/2007 01/10/2007
Chessy les Mines 09/10/2006 01/01/2007
Chevinay 23/10/2007 01/01/2008
Chiroubles 05/07/2007 01/10/2007
Civrieux d'Azergues 30/03/2009 01/06/2009
Communay 19/01/2009 01/04/2009
Corbas 24/09/2009 01/12/2009
Corcelles en Beaujolais 06/10/2008 01/01/2009
Couzon au Mont d'Or 24/09/2009 01/12/2009
Denice 13/05/2009 01/08/2009
Dommartin 23/03/2007 01/06/2007
Eveux 09/07/2007 01/10/2007
Fontaines Saint Martin 10/12/2009 01/03/2010
Genas 25/11/2011 01/02/2012
Givors 06/11/2006 01/06/2008
Grézieu la Varenne 17/07/2009 01/10/2010
Julienas 21/11/2007 01/02/2008
Jullie 02/02/2009 01/05/2009
Lacenas 20/01/2012 01/04/2012
Lamure sur Azergues 17/03/2011 01/06/2011
Lancie 13/05/2008 01/08/2008
Le Bois d'Oingt 06/09/2007 01/12/2007
Le Breuil 26/06/2008 01/092008
Le Perreon 04/12/2007 01/03/2008
Legny 12/07/2007 01/11/2008
Lentilly 02/04/2007 01/07/2007
Les Chères 16/12/2010 01/03/2011
Letra 21/07/2008 01/10/2008
Liergues 22/01/2008 01/04/2008
Limonest 19/10/2006 01/01/2007
Lissieu 18/01/2010 01/04/2010
Loire sur Rhône 21/06/2011 01/09/2011
Longes 03/11/2006 01/02/2007
Lozanne 26/09/2008 01/12/2008
Marnand 26/11/2010 01/02/2011
Meyzieu 26/10/2006 01/01/2007
Millery 24/01/2008 01/04/2008
Moire 09/01/2008 01/11/2008
Montagny 26/10/2006 01/01/2007
Montmelas Saint Sorlin 14/06/2007 01/09/2007
Montromant 28/06/2011 01/09/2011
Montrottier 29/03/2007 01/06/2007
Morance 03/11/2008 01/02/2009
Nuelles 04/12/2006 01/03/2007
Oingt 20/03/2007 01/06/2007
Pommiers 10/10/2006 01/01/2007
Rivolet 17/06/2010 01/09/2010
Saint Appolinaire 05/09/2008 01/12/2008
Saint Cyr le Chatoux 22/02/2008 01/05/2008
Saint Didier sous Riverie 17/11/2009 01/02/2010
Saint Genis l'Argentière 06/10/2006 01/01/2007
Saint Georges de Reneins 04/10/2010 01/01/2011
Saint Germain sur l'Arbresle 20/04/2007 01/07/2007
Saint Jean d'Ardières 05/03/2007 01/06/2007
Saint Lager 29/01/2008 01/04/2008
Saint Laurent d'Agny 04/12/2006 01/03/2007
Saint Laurent d'Oingt 01/09/2008 01/12/2008
Saint Pierre de Chandieu 10/07/2007 01/10/2007
Saint Romain de Popey 05/10/2006 01/01/2007
Saint Symphorien d'Ozon 30/11/2006 01/12/2007
Saint Verand 28/07/2008 01/10/2008
Sainte Catherine 05/07/2007 01/10/2007
Sainte Consorce 15/12/2009 01/03/2010
Savigny 23/02/2009 01/05/2009
Serezin 06/11/2008 01/02/2009
Simandres 21/11/2006 01/02/2007
Sourcieux les Mines 20/09/2010 01/12/2010
Taluyers 29/11/2007 01/02/2008
Taponas 05/06/2008 01/09/2008
Ternay 07/04/2009 01/07/2009
Theize 12/11/2008 01/02/2009
Thizy 17/10/2008 01/01/2009
Valsonne 20/03/2009 01/01/2010
Vaux en Beaujolais 01/04/2008 01/07/2008
Vourles 29/03/2007 01/06/2007
Communes having introduced the tax inSAVOIE
Allondaz 24/03/2010 01/06/2010
Apremont 06/07/2009 01/10/2009
Argentina 15/12/2006 01/09/2008
Ayn 18/08/2009 01/11/2009
Bassens 27/05/2009 01/08/2009
Beaufort 30/04/2010 01/08/2010
Bonvillard 22/09/2006 01/01/2007
Bourdeau 06/05/2010 01/08/2010
Bourg Saint Maurice 31/08/2009 01/11/2009
Bourget du Lac 01/07/2009 01/10/2009
Bourgneuf 15/12/2006 01/03/2007
Bozel 04/11/2009 01/02/2010
Brison Saint Innocent 09/10/2009 01/01/2010
Challes les Eaux 09/07/2010 01/10/2010
Chambéry 28/09/2009 01/01/2010
Chamoux sur Gelon 09/11/2009 01/02/2010
Champagneux 03/07/2008 01/10/2008
Chanaz 09/02/2007 01/05/2007
Clery 18/11/2008 01/02/2009
Coise Saint Jean-Pied-Gauthier 16/04/2010 01/07/2010
Corbel 25/09/2009 01/12/2009
Curienne 28/04/2008 01/07/2008
Detrier 05/05/2009 01/08/2009
Drumettaz Clarafond 07/09/2009 01/12/2009
Fontcouverte la Toussuire 27/10/2006 01/06/2008
Francin 15/12/2006 01/03/2007
Freterive 09/07/2008 01/10/2008
Gilly sur Isère 27/03/2008 01/06/2008
Gresin 05/04/2007 01/07/2007
Gresy sur Aix 12/04/2011 01/07/2011
Grignon 16/06/2008 01/09/2008
Jongieux 06/11/2006 01/02/2007
La Bauche 01/09/2006 01/01/2007
La Chapelle 12/06/2007 01/09/2007
La Chapelle du Mont du Chat 09/11/2006 01/02/2007
La Chapelle Saint Martin 29/09/2006 01/01/2007
La Motte en Bauges 06/02/2009 01/05/2009
La Perriere 12/06/2008 01/09/2008
La Table 15/05/2008 01/08/2008
La Thuile 13/10/2006 01/01/2007
Laissaud 30/07/2009 01/10/2009
Les Déserts 23/02/2007 01/05/2007
Les Echelles 06/04/2007 01/07/2007
Les Marches 20/09/2009 01/12/2009
Lucey 06/06/2008 01/09/2008
Marcieux 30/05/2007 01/08/2007
Marthod 16/02/2010 01/05/2010
Mognard 09/02/2007 01/05/2007
Montailleur 11/09/2009 01/12/2009
Monthion 05/02/2010 01/06/2010
Mouxy 28/06/2010 01/09/2010
Myans 08/09/2009 01/12/2009
Notre Dame de Bellecombe 18/06/2010 01/09/2010
Notre Dame des Millières 31/10/2006 01/01/2007
Notre Dame du Pré 30/03/2007 01/06/2007
Novalaise 11/10/2006 01/01/2007
Plancherine 22/02/2008 01/05/2008
Pont de Beauvoisin 15/11/2007 01/02/2008
Puygros 04/07/2008 01/10/2008
Rognaix 20/06/2008 01/09/2008
Ruffieux 14/10/2009 01/01/2010
Saint Alban Leysse 10/09/2008 01/12/2008
Saint Cassin 17/09/2009 01/12/2009
Saint Georges d'Hurtières 01/08/2008 01/12/2008
Saint Girod 08/12/2006 01/03/2007
Saint Jean d'Arvey 18/04/2011 01/07/2011
Saint Jean de Chevelu 05/10/2006 01/01/2007
Saint Jean de la Porte 19/12/2008 01/03/2009
Saint Jean de Maurienne 15/12/2008 01/03/2009
Saint Pierre d'Albigny 25/06/2009 01/11/2009
Saint Pierre de Curtille 31/01/2008 01/04/2008
Saint Pierre d'Entremont 20/11/2006 01/02/2007
Saint Sulpice 25/11/2009 01/02/2010
Saint Thibaud de Couz 08/01/2007 01/04/2007
Sonnaz 06/07/2009 01/10/2009
Tournon 26/09/2008 01/12/2008
Traize 22/09/2006 01/01/2007
Val d'Isère 13/03/2009 01/01/2010
Verthemex 28/09/2006 01/01/2007
Villard Léger 20/10/2006 01/01/2007
Villard sur Doron 21/10/2010 01/01/2011
Villarembert 16/11/2006 01/02/2007
Vimines 24/10/2006 01/01/2007
Municipalities having introduced the tax in HAUTESAVOIE
Annemasse 19/10/2006 01/06/2007
Argonay 21/12/2009 01/05/2010
Arthaz Pont Notre Dame 06/09/2011 01/12/2011
Ballaison 20/12/2006 01/06/2007
Boussy 14/12/2006 01/01/2008
Burdignin 14/10/2010 01/01/2011
Chainaz les Frasses 27/10/2006 01/05/2007
Challonges 27/01/2009 01/04/2009
Charvonnex 10/01/2011 01/04/2011
Chene en Semine 21/02/2007 01/06/2007
Chenex 04/10/2011 01/01/2012
Chessenaz 17/11/2008 01/02/2009
Chevrier 08/09/2011 01/12/2011
Chilly 20/10/2006 01/01/2007
Clarafond Arcine 02/09/2008 01/12/2008
Combloux 19/11/2008 01/02/2009
Copponex 27/05/2009 01/08/2009
Cruseilles 11/06/2008 01/09/2008
Cusy 06/10/2006 01/01/2007
Dingy en Vuache 03/10/2006 01/01/2007
Dingy Saint Clair 22/05/2008 01/08/2008
Droisy 10/10/2008 01/01/2009
Duingt 17/12/2009 01/03/2010
Eloise 23/09/2009 01/12/2009
Etercy 25/03/2010 01/06/2010
Etrembières 13/11/2006 01/02/2007
Evian les Bains 26/07/2010 01/10/2010
Feigeres 14/12/2006 01/03/2007
Frangy 12/03/2007 01/06/2007
Groisy 06/10/2008 01/01/2009
Habere Poche 27/11/2006 01/02/2007
Hery sur Alby 02/03/2007 01/06/2007
La Balme de Sillingy 11/12/2006 01/03/2007
La Roche sur Foron 11/09/2008 01/12/2008
Lathuile 23/09/2009 01/12/2009
Les Ollières 12/12/2011 01/03/2012
Leschaux 26/07/2010 01/11/2010
Loisin 20/09/2006 01/01/2007
Lovagny 17/03/2010 01/06/2010
Magland 28/11/2006 01/02/2007
Marcellaz Albanais 15/12/2009 01/05/2010
Massongy 29/05/2007 01/09/2007
Megève 20/12/2007 01/03/2008
Megevette 16/09/2008 01/12/2008
Mesigny 29/03/2007 01/06/2007
Mieussy 31/07/2007 01/11/2007
Morzine 05/02/2007 01/05/2007
Mûres 06/03/2007 01/06/2007
Nernier 31/01/2011 01/04/2011
Poisy 15/05/2007 01/08/2007
Praz sur arly 01/03/2010 01/06/2010
Pringy 27/02/2007 01/05/2007
Publier 29/11/2010 01/02/2011
Reignier Esery 26/02/2007 01/05/2007
Saint Felix 22/03/2007 01/06/2007
Saint Germain sur Rhône 15/07/2008 01/10/2008
Saint Jean de Sixt 18/10/2006 01/01/2007
Saint Julien en Genevois 09/07/2009 01/10/2009
Saint Paul en Chablais 12/02/2009 01/05/2009
Saint Sixt 04/06/2009 01/09/2009
Savigny 24/09/2008 01/12/2008
Sevrier 01/09/2008 01/12/2008
Seynod 22/09/2008 01/12/2008
Sillingy 22/09/2006 01/01/2007
Thorens Glières 12/02/2007 01/05/2007
Thusy 25/03/2008 01/06/2008
Versonnex 28/11/2008 01/02/2009
Veyrier du Lac 06/06/2007 01/09/2007
Villy le Pelloux 18/01/2007 01/04/2007
Viuz en Sallaz 07/12/2006 01/03/2007
Vovray en Bornes 27/11/2006 01/02/2007
Vulbens 10/01/2007 01/04/2007Municipalitieshaving introduced the tax in the AIN