Mariona Segú, just published a new op-ed in La Tribune proposing a reform of local housing taxation to address the growing shortage of long-term housing.

The article starts from a simple observation: the rising share of vacant homes, second homes, and short-term rentals is reducing the supply of long-term housing in many French cities and tourist areas, worsening affordability and increasing pressure on social housing. It proposes a new Non-Residential Property Tax that would distinguish between homes used as primary residences or long-term rentals and all other uses of housing. The reform would apply a reduced tax rate to residential uses and a higher rate to non-residential uses, including vacant homes, second homes, and tourist rentals. By placing the burden of proof on property owners, the system would simplify enforcement and avoid the need to define each non-residential use separately. As a municipal tax, it would allow local governments to adapt rates and zoning to local housing pressures while preserving owners’ freedom to choose how they use their property.