Dataset Direct Download Service (WFS): Municipalities concerned by the annual tax on vacant dwellings in Haute-Savoie

A tax is payable for each dwelling vacant for at least one year in the municipalities whose list is fixed by decree. It is paid by the owner, the usufructuary, the lessee for construction or rehabilitation or the emphyteot who has the dwelling. The 2013 Finance Act extended its scope to municipalities belonging to areas of continuous urbanisation of more than 50,000 inhabitants (instead of 200000) where there is a marked imbalance between housing supply and demand.