{"id":5935,"date":"2026-06-23T15:16:58","date_gmt":"2026-06-23T13:16:58","guid":{"rendered":"https:\/\/pierrebarros.fr\/?p=5935"},"modified":"2026-07-09T15:25:59","modified_gmt":"2026-07-09T13:25:59","slug":"lutte-contre-le-logement-vacant-noubliez-pas-de-deliberer","status":"publish","type":"post","link":"https:\/\/pierrebarros.fr\/index.php\/2026\/06\/23\/lutte-contre-le-logement-vacant-noubliez-pas-de-deliberer\/","title":{"rendered":"Lutte contre le logement vacant\u00a0: n\u2019oubliez pas de d\u00e9lib\u00e9rer\u00a0!"},"content":{"rendered":"\n<h4 class=\"wp-block-heading\">A compter du 1<sup>er<\/sup> janvier 2027, la loi de finances pour 2026 a fusionn\u00e9 deux taxes aujourd\u2019hui existantes\u00a0: la taxe sur les logements vacants (TLV) qui \u00e9tait per\u00e7ue jusqu\u2019\u00e0 pr\u00e9sent, pour les communes en zone tendue, par l\u2019Etat, et la taxe d\u2019habitation sur les logements vacants (THLV), per\u00e7ue par les communes et les intercommunalit\u00e9s, dans les autres zones.<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Elles deviennent une seule et m\u00eame taxe, vers\u00e9e \u00e0 la commune&nbsp;: la \u00ab&nbsp;taxe sur la vacance des locaux d\u2019habitation&nbsp;\u00bb, soit la TVLH.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00e9sormais, le dispositif est donc unifi\u00e9 et les r\u00e8gles sont harmonis\u00e9es sur l\u2019ensemble du territoire.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tr\u00e8s concr\u00e8tement, les communes qui \u00e9taient soumises \u00e0 la TLV basculent automatiquement dans le nouveau r\u00e9gime de la TVLH, sans aucune d\u00e9lib\u00e9ration \u00e0 prendre. <strong>A contrario, pour les communes qui disposaient d\u2019une d\u00e9lib\u00e9ration relative \u00e0 la taxe d\u2019habitation sur les logements vacants, soit la THLV, la d\u00e9lib\u00e9ration devient caduque et une d\u00e9lib\u00e9ration nouvelle devra \u00eatre adopt\u00e9e avant la date limite fix\u00e9e, soit pour le 1<sup>er<\/sup> octobre 2026 dernier d\u00e9lai.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les communes qui n\u2019\u00e9taient pas couvertes par ces dispositifs peuvent \u00e9galement d\u00e9cider de l\u2019instaurer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour information compl\u00e9mentaire&nbsp;: en zone tendue, le produit de la taxe revient&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A la commune, si elle a instaur\u00e9 la taxe sur son territoire\u00a0;<\/li>\n\n\n\n<li>A l\u2019Etablissement public de coop\u00e9ration intercommunale (EPCI), uniquement s\u2019il a lui-m\u00eame instaur\u00e9 la taxe et seulement pour les communes de son p\u00e9rim\u00e8tre qui ne l\u2019ont pas instaur\u00e9e de leur c\u00f4t\u00e9.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Aussi, la commune prime toujours sur l\u2019EPCI. Si ni la commune, ni l\u2019EPCI, n\u2019ont instaur\u00e9 cette taxe, personne ne la per\u00e7oit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces modifications, pour les habitants des territoires o\u00f9 ces taxes \u00e9taient d\u00e9j\u00e0 en vigueur, ne changent rien pour les habitants&nbsp;: si ces derniers payaient d\u00e9j\u00e0 cette taxe ou ces deux taxes, ils la paieront d\u00e9sormais en une seule fois, sous l\u2019appellation d\u00e9sormais de \u00ab&nbsp;taxe sur la vacance des locaux d\u2019habitation&nbsp;\u00bb.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A contrario, pour la commune, cela vient changer la donne, en termes de ressources, mais aussi en termes d\u2019incitation des propri\u00e9taires \u00e0 mettre leurs biens vacants sur le march\u00e9&nbsp;!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rappelons-le&nbsp;: le droit au logement est un droit universel, reconnu par notre Constitution. Pourtant, aujourd\u2019hui, la France compte plus de 4 millions de personnes mal log\u00e9es, et pr\u00e8s de 330 000 personnes sans-abris dont plus de 3 000 enfants. L\u2019INSEE, elle, de son c\u00f4t\u00e9, compte pr\u00e8s de 3 millions de logements inoccup\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La taxe sur la vacance des locaux d\u2019habitation est une goutte d\u2019eau dans l\u2019oc\u00e9an des mesures utiles \u00e0 l\u2019am\u00e9lioration des conditions de logements des habitants&nbsp;mais chaque pas compte. Et un grand pas, c\u2019est, nul n\u2019en doute, la somme de nombreux petits pas\u2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour savoir si votre commune est situ\u00e9e en zone tendue, vous pouvez consulter la liste des communes au du d\u00e9cret n\u00b02025-1267 du 22 d\u00e9cembre 2025 modifiant le d\u00e9cret n\u00b02013-392 du 10 mai 2013 relatif au champ d\u2019application de la taxe annuelle sur les logements vacances institu\u00e9e par l\u2019article 232 du code g\u00e9n\u00e9ral des imp\u00f4ts\u00a0suivant\u00a0: <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000053143539\">https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000053143539<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A compter du 1er janvier 2027, la loi de finances pour 2026 a fusionn\u00e9 deux taxes aujourd\u2019hui existantes\u00a0: la taxe [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5936,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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