List of municipalities by zoning TLV

Defined in Article 232 of the General Tax Code, the zoning of the tax on vacant dwellings (TLV) was created in 2013 and revised on 25 August 2023 in order to respond to the problems raised by the phenomenon of attrition of permanent residences in tourist areas. The TLV zoning classifies municipalities into two categories: tense and non-tensive. Tense areas are defined according to two cases: 1. Municipalities belonging to a continuous urbanisation zone (UU: urban units, in the sense of INSEE) of more than 50000 inhabitants where there is a marked imbalance between housing supply and demand, leading to serious difficulties in accessing housing throughout the existing residential stock. 2. Municipalities which do not comply with the conditions laid down in 1. where there is a marked imbalance between the supply and demand of housing leading to serious difficulties in accessing housing throughout the existing residential stock, characterised in particular by a high rate of second homes and house prices and high rents in the private park. These are the ‘stretched and touristic municipalities’. TLV zoning is used for more than twenty provisions, including: — the tax on vacant dwellings (TLV), — housing tax on vacant dwellings (THLV), — the increase of the residence tax on second homes (THRS), — the supervision of rents, — capping the fees of real estate professionals attributable to tenants, — the regulation of the change of use of residential premises, — the additional production effort of social rental housing (SRU), — the right of requisition DALO. Official geographical code of municipalities as of 1 January 2023.