The synthetic index of resources and charges mentioned in article L. 2334-16 for municipalities with 10,000 inhabitants or more is made up of:
1° The ratio between the per capita financial potential of municipalities with 10,000 inhabitants or more and the per capita financial potential of the municipality, as defined in article L. 2334-4 ;
2° The ratio between the proportion of social housing in the total number of dwellings in the municipality and the proportion of social housing in the total number of dwellings in municipalities with 10,000 or more inhabitants;
3° The ratio between the total number of recipients of housing benefit, including their spouses and dependants usually living in their households, in the total number of dwellings in the municipality and this same proportion recorded in all municipalities with 10,000 or more inhabitants ;
4° The ratio between the average per capita income of municipalities with 10,000 inhabitants or more and the per capita income of the municipality, calculated by taking into account the population defined in the first paragraph of Article L. 2334-2.
Social housing used for the application of this article is rental housing owned by low-income housing organisations, local semi-public companies and subsidiaries of ICADE, with the exception of the residential homes mentioned in 5° of article L. 831-1 of the French Construction and Housing Code. Housing owned by the Société nationale immobilière or its subsidiaries that belonged to the company ICADE on 1 January 2006 and that is financed under the conditions set out in the third paragraph of Article L. 2335-3 and the last paragraph of articles L. 5214-23-2, L. 5215-35 et L. 5216-8-1 du présent code. For the purposes of this article, social housing is also considered to include housing that is part of an operation to redevelop run-down condominiums that has been recognised as being of national interest under the terms of article L. 741-2 of the French Construction and Housing Code. Housing owned by Entreprise minière et chimique and companies with a majority holding in Entreprise minière et chimique, housing owned by houillères de bassin, companies with a majority holding in houillères de bassin and companies with a majority holding in Charbonnages de France are also considered to be social housing for the purposes of this article, dwellings owned by the Société nationale immobilière which, at 1 January 2001, belonged to Houillères du bassin de Lorraine and companies with a majority holding in Houillères du bassin de Lorraine, dwellings owned by the Etablissement public de gestion immobilière du Nord-Pas-de-Calais and rental dwellings that have benefited from special loans granted by Crédit foncier de France owned by legal entities other than those mentioned above, provided that they form a group of at least 2,000 dwellings within the territory of one municipality. Low-cost housing organisations and local semi-public companies are required to provide the State representative in the region, each year before 31 October, with an inventory by municipality of the social housing they own on 1 January. Failure to produce this inventory or the production of a manifestly erroneous inventory gives rise to the application of a fine of 1,500 euros recovered in the same way as for payroll tax. A decree shall determine the content of the aforementioned inventory.
Housing aids used for the application of this article are, under conditions defined by decree in the Council of State, the benefits provided for in article L. 821-1 of the Construction and Housing Code.
The income taken into consideration for the application of 4° is the last known taxable income.
The synthetic index of resources and charges is obtained by adding the ratios referred to in 1°, 2°, 3° and 4°, weighting the first by 30%, the second by 15%, the third by 30% and the fourth by 25%. However, each of the weighting percentages may be increased or reduced for all the beneficiary municipalities by up to five points under conditions set by a decree in the Conseil d’Etat.
The municipalities are ranked according to the decreasing value of their synthetic index.
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