The state has established a scheme to encourage the return of permanently vacant properties to the market, particularly in areas with high housing demand and tight markets. The commune of Passy, facing this issue, aims to assist property owners in their efforts to re-rent or improve their homes.
This tax on vacant homes (TVLH) applies to unfurnished or insufficiently furnished properties intended for residential use when left vacant. Only habitable dwellings are concerned, meaning they must be enclosed, roofed, and equipped with essential services like water, electricity, and sanitation. In Passy, the tax may apply if a property has been vacant for at least one year as of January 1st of the tax year.
However, certain situations allow property owners to be exempt from this taxation. This includes cases where the property was continuously occupied for over 90 consecutive days during the reference period, if the vacancy is beyond the owner's control (e.g., the property is offered for sale or rent at market price without finding a buyer or tenant), if significant rehabilitation work is underway, or if the property is slated for demolition. Owners must provide necessary supporting documents (rent receipts, utility bills, sales or rental mandates) to qualify for an exemption.
The commune of Passy also offers support to owners wishing to renovate their properties. This assistance includes connecting them with relevant contacts, informing them about available financial aid, and guiding them towards schemes suited to their situation. Various forms of aid can be mobilized to support these renovation projects.
