[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).