To meet growing housing needs and enhance existing built heritage, Terre Valserhône l'Interco is introducing a new tax on vacant homes starting January 1, 2027. This measure aims to encourage property owners to make permanently unoccupied properties available again.
Bringing vacant homes back onto the market is a major challenge for the region. It helps increase the available housing supply, making access to housing easier for households, enhancing existing property value, limiting the consumption of new natural and agricultural spaces, and contributing to the revitalization of town and city centers.
This new tax on vacant homes and housing (TVLH) will replace current schemes to simplify taxation. The application of this tax will vary by commune. Some will be automatically subject to the national scheme due to high demand in their housing market, while others may be included following a local decision by the intercommunal authority or their municipal council.
Within the Terre Valserhône l'Interco territory, rates and application methods differ: Billiat, Champfromier, Chanay, Confort, Injoux-Génissiat, Plagne, Valserhône, and Villes will apply a 50% rate through an Interco resolution. Giron, Montanges, and Surjoux-Lhopital are automatically subject with rates between 17% and 30%. Saint-Germain-de-Joux will implement a 25% tax based on its municipal council's decision.
The tax targets private residential properties that are permanently unoccupied, unfurnished or insufficiently furnished, but equipped with essential services (water, electricity, sanitation). Specific circumstances, such as temporary inability to occupy the property or difficulties in renting/selling at market price, may lead to exemptions.
Terre Valserhône l'Interco aims to support property owners through this process. Technical and financial assistance programs will be established in 2027 to aid in the renovation and remarketing of vacant properties. The free service Terrevalserhônois Rénov’ is already available to inform and advise residents on housing renovation matters.
