Rates and exemptions from the development tax per municipality in Haute-Savoie

The development tax consists of two parts: a local share (municipal or intercommunal) and a departmental part. The local share is established automatically for municipalities with PLU or POS and by deliberation for the others. Its tax rate is set between 1 % and 5 % with the possibility of sectorisation (the rate can then be increased to 20 % in certain sectors requiring substantial public works). The departmental share is established by deliberation of the Departmental Council (maximum rate = 2.5 %). It allows the financing of sensitive natural areas and the functioning of the CAUE architectural, urban and environmental councils). Except in the case of full-duty exemptions, total or partial exemptions may be defined by local deliberation in the following cases: State-assisted dwellings or PTZ+, industrial and artisanal premises, retail shops (less than 400 m²), classified buildings, parking not covered by the exemption for State-assisted dwellings, parking other than for individual dwellings and garden shelters. This dataset identifies the rate of the local share, at the level of each municipality and/or specific sector defined locally, the rate of the departmental share, as well as the type and rate of exemptions introduced.开发税由两部分构成：本地份额（市级或市镇联合区域）与部门份额。 对于持有PLU或POS的市镇，本地份额自动核定；其余市镇则需经审议程序确定。本地份额的税率设置为1%至5%，可实施分行业税率调整——对于需要大量公共工程的特定行业，税率最高可上调至20%。 部门份额由省议会审议确定，最高税率为2.5%，该份额用于资助生态敏感自然区域，以及建筑、城市与环境委员会（CAUE）的运营。 除全额免税情形外，地方审议程序可针对以下情形制定全额或部分免税条款：保障性住房或PTZ+型住房、工业与手工业用房、建筑面积小于400平方米的零售商铺、历史保护建筑、未纳入保障性住房免税范围的停车场、非个人住宅专用停车场及花园临时庇护所。 本数据集明确了各市级行政区域及/或本地划定的特定行业的本地份额税率、部门份额税率，以及已实施的免税类型与对应税率。