Map visualisation service (WMS) of the dataset: Municipalities concerned by the annual tax on vacant housing in Haute-Savoie

A tax is payable for each dwelling vacant for at least one year in the municipalities the list of which 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 Law extended its scope to municipalities belonging to continuous urbanisation areas of more than 50,000 inhabitants (instead of 200000) where there is a marked imbalance between housing supply and demand.