[Habitat Observatory] Communes located in tense areas

This data lists the municipalities located in a tense zone, in accordance with Decree No 2023-822 of 25 August 2023 amending Decree No 2013-392 of 10 May 2013 on the scope of the annual tax on vacant dwellings established by Article 232 of the General Tax Code. The area determines: — \- for building land: the application of the property tax on unbuilt properties (TFPNB) — \- for vacant accommodation: the application of the tax on vacant dwellings (TLV) applicable to certain municipalities \- for rented accommodation (housing lease): the tenant’s right to one month’s notice (empty housing or 1948 law), the application of rent management (empty or furnished housing).本数据集列出了处于紧张区域的市镇，相关依据为2023年8月25日第2023-822号政令，该政令修订了2013年5月10日第2013-392号政令——后者针对《普通税法》第232条所确立的空置住宅年度税的适用范围作出规定。 该区域的适用规则如下： — 针对建筑用地：适用未建成不动产房产税（TFPNB，Property Tax on Unbuilt Properties） — 针对空置住宅：适用仅针对部分市镇征收的空置住宅税（TLV，Tax on Vacant Dwellings） — 针对租赁住房（房屋租赁）：承租人享有1个月的解约通知权（依据空置住房相关规定或1948年法律），同时适用租金管制规则（适用于空置住房或带家具住房）。