# The taxe sur les logements vacants: sources The study of the 2023 extension of the taxe annuelle sur les logements vacants (TLV, CGI art. 232) reads the lists of taxed communes and the private dwelling stock from this directory, and the vacancy counts, prices and population from the tree: `data/places/lovac.csv` (LOVAC, see `data/places/SOURCES.md`), `data/places/dvf_etalab.csv` and `data/zrr/census.csv`. Every file below was read on 2026-10-16. The extractors are in `build/` and rebuild each CSV byte for byte from the source named. ## tlv.csv: communes taxed since 2013, from 2024 and from 2026 - **Source:** Ministère de la Transition écologique (DGALN), "Liste des communes selon le zonage TLV", data.gouv.fr, file `https://static.data.gouv.fr/resources/liste-des-communes-selon-le-zonage-tlv-1/20251230-094759/zonage-tlv-decret-22-dec-2025.csv` (published 30 December 2025), Licence Ouverte. Semicolon-separated UTF-8, CRLF line ends, 34,875 rows, one per commune of the COG 2025, SHA-256 `503424cd140c1f6e3befcdfdcb0addffa3d471aa2abb5fc7fa6b9f6f27fe69b6`. Columns read: `CODGEO25`, `Zonage TLV 2013` (TLV, Non TLV), `Zonage TLV 2023` and `Zonage TLV post décret 22/12/2025` (1. Zone tendue, 2. Zone touristique et tendue, 3. Non tendue). The source's columns `Code EPCI` and `Libellé EPCI` hold each other's values; neither is read. - **What the columns are:** the list of the décret n° 2013-392 du 10 mai 2013 (the 28 urban areas of the first TLV, as the source carries it to the COG 2025), the list of the décret n° 2023-822 du 25 août 2023, in force for the taxes of 2024 and 2025, and the list of the decree of 22 December 2025, in force from 2026. - **Built by:** `dune exec data/vacancy/build/tlv.exe -- zonage-tlv-decret-22-dec-2025.csv data/zrr/zrr_status.csv data/vacancy/tlv.csv`. The file keeps the 3,728 communes on at least one list (`insee_code`, `tlv_2013` true or false, `zone_2023` and `zone_2026` as `tendue`, `touristique` or `none`); their names are in `data/zrr/zrr_status.csv`. Every other commune of the COG 2025 is on none. - **Checks:** every one of the 34,875 codes is a COG 2025 commune of `data/zrr/zrr_status.csv`, and every commune of that file is in the source, so the lists need no mapping; no code is repeated. The 2013 list has 1,138 communes; the 2023 decree 1,432 in zone tendue and 2,261 in zone touristique et tendue. Newly taxed from 2024: 330 tendue and 2,260 touristique, 2,590 in all, as the scouting note of `data/literature/candidates.md` counted. Of the 1,138 communes of 2013, 1,103 stay on the 2023 list (1,102 tendue, 1 touristique) and 35 leave it (14 communes of the Pays Voironnais, Voiron among them, and 4 of the Beauvaisis, Beauvais among them). The 2025 decree moves 5 communes (4 out of the zone, 1 from tendue to touristique) and adds none. 53 of the listed communes are in the overseas departments (38 newly tendue, 15 newly touristique), outside the study, which is metropolitan. - **Mapping to LOVAC:** LOVAC codes are COG 2026, which for these files is the COG 2025 except for the arrondissements of Paris, Lyon and Marseille (summed into 75056, 69123 and 13055, as `data/places/build/geo.ml` does) and Saint-Martin (97127, a collectivité d'outre-mer). Of the newly taxed metropolitan communes, 292 of 292 tendue and 2,243 of 2,245 touristique are in LOVAC; Île-de-Sein and Île-Molène are not. All 1,103 communes taxed since 2013 and still taxed are. ## stock.csv: private dwellings by commune - **Source:** Cerema for the DGALN, LOVAC open data file of 2026, `https://static.data.gouv.fr/resources/logements-vacants-du-parc-prive-par-commune-departement-region-france/20260625-163627/lovac-opendata-communes26.csv` (data.gouv.fr dataset 61816c6e23197bb34835228e, updated 25 June 2026), the file `data/places/lovac.csv` is built from. Semicolon-separated Latin-1, 34,912 rows, SHA-256 `b856568d4b69784d32f9fafaf7e1376047e45eed245fb114dd737d2d43826245`. - **What is read:** `ff_pp_total_20`, the private dwellings of the fichiers fonciers given with the 2020 millésime, whose vacancy counts are those of 1 January 2019 (year 2019 of `lovac.csv`). The file gives the stock for the millésimes 2020 to 2025 only; one base year serves as the denominator of every year's vacancy rate, so that the rate moves only with the vacant count. - **Built by:** `dune exec data/vacancy/build/stock.exe -- lovac-opendata-communes26.csv data/zrr/zrr_status.csv data/vacancy/stock.csv`. Columns `insee_code`, `private_dwellings`; 16,270 communes. - **Checks:** 18,599 communes have a secret stock ("s") and are left out, as are the collectivités d'outre-mer; every other code is a COG 2025 commune. The stock of Paris (1,136,856), Lyon and Marseille is the sum of all their arrondissements, none of which is secret. The secret stocks are those of small communes: the vacancy rate is defined for 252 of the 292 newly tendue communes, 1,265 of the 2,243 newly touristique, 1,057 of the 1,103 taxed since 2013 and 13,541 of the 31,067 never taxed. ## law/: the texts the aims and the rates are quoted from The texts are the Assemblée nationale's PDFs rather than Légifrance's pages, read on 2026-10-16 and turned to text with `pdftotext -layout`; each file opens with its URL and what was kept. - `lf-2023-art1-73-74.txt`: the finance law for 2023 as adopted (texte adopté n° 51), article 1er II (fiscal measures apply from 1 January 2023), article 73 (the new I of CGI art. 232: the zone tendue and the new zone of communes outside large urban areas) and article 74 (the TLV rates raised from 12.5% to 17% the first year and from 25% to 34% after). - `plf-2023-amdt-I-3324.txt` and `plf-2023-amdt-I-3158.txt`: the amendments that became articles 73 and 74, with their exposés sommaires. - `qe-5322.txt`: the government's answer to written question 5322 (JO of 18 July 2023, p. 6786), which states the aim of both measures. - `qe-5517.txt`: the government's answer to written question 5517 (JO of 22 August 2023, p. 7652): the State receives the TLV, and the extension applies from 1 January 2024. - `qe-17-3960.txt`: the housing ministry's answer to written question 3960 (JO of 9 September 2025, p. 7794): 1,461 communes raised the second-home surcharge in 2024, and more than 6,400 levied the optional tax on vacant dwellings, against 4,300 in 2022. - `plf-2024-amdt-CF1435.txt`: an amendment to the finance bill for 2024 whose exposé gives the TLV's yield, 93 million euros in 2022. No budget document in the tree or read here gives it. The Cour des comptes's note on the 2025 tax receipts, already in the tree (`data/wealth/raw/ccomptes_NEB2026_recettes_fiscales.txt`, from `https://www.ccomptes.fr/sites/default/files/2026-04/NEB-2026-Recettes-fiscales.pdf`), describes the errors of the 2023-2024 occupancy declarations that changed LOVAC's inputs. ## results.csv: the estimates Written by `analysis/vacancy.ml` (see its header for the design): dune exec analysis/vacancy.exe -- data/vacancy data/places One row per design, comparison, outcome and window. `design` is `cs` (the Callaway and Sant'Anna event study, 999 bootstrap draws of départements) or `sdid` (synthetic DiD, leave-one-département-out jackknife), each with a `-placebo-2021` twin that starts the treatment in 2021 on the years 2019-2023. `comparison` is `TREATED vs POOL`. `window` is the post period for the average effect (`2024-2025`, `2021-2023` for the placebos) or one year for the coefficients by year (gaps since 2023 for `cs`, against the time-weighted base for `sdid`). `pretrend_p` is the bootstrap p-value of the joint test that the coefficients before 2023 are zero (cs only). `note` gives the treated mean in the base year and what the interval excludes. Outcomes: `vacancy_rate` and `vacancy_2y_rate` (vacant, and vacant for more than two years, per 100 private dwellings of `stock.csv`), `log_vacant` (log of 1 + vacant dwellings, every commune with no secret year) and `log_price` (log of Etalab's median price per m², years of five sales or more, 2021-2025).