Chapter one: Setting the rates used to calculate direct local taxation

I. – 1. Subject to the provisions of Articles 1636 B septies and 1636 B decies municipal councils and the deliberative bodies of inter-municipal cooperation bodies with their own tax system vote each year on the rates of property tax, property tax, council tax on second homes and other furnished premises not used as a main residence and business property tax. They may: a) Either vary the rates of the…

I. – The rates of property tax and council tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the average rate recorded the previous year for the same tax in all the municipalities in the department or two and a half times the average rate recorded at national level if this is higher….

I. – The proceeds of the special equipment taxes levied for the benefit of the public land establishments referred to in articles L. 321-1 et L. 324-1 of the town planning code, the Etablissement public foncier et d’aménagement de la Guyane and the agencies for the development of urban areas in the so-called “fifty not geometrical” zone in Guadeloupe and Martinique are divided between property taxes, the council tax on…

In urban communities, the deliberative councils may decide, by a majority of two-thirds of the communes representing half of the population or half of the communes representing two-thirds of the population, to totally or partially maintain the rate differences existing in 1979 between the grouped communes for the council tax on secondary residences and other furnished premises not assigned to the principal dwelling levied by the public establishment for inter-communal…

I. – The communes that are members of a public establishment for inter-communal cooperation subject to article 1609 nonies C vote on the rate of council tax on second homes and other furnished premises not assigned to the principal dwelling and of property taxes in accordance with the provisions applicable to communes. II. – Public establishments for inter-communal cooperation applying article 1609 nonies C or I or II of article…

1. Communes and their public establishments for inter-communal cooperation that have instituted the tax for the removal of household waste in accordance with articles 1379-0 bis, 1520 and 1609 quater vote on the rate of this tax under the conditions set out in Article 1639 A. 2. They may define, under the conditions provided for in 1 of II of Article 1639 A bis, areas for the collection of household…