ANMSM criticizes 2027 finance bill measures

The National Association of Mayors of Mountain Stations (ANMSM) has expressed concerns over several provisions in the 2027 finance bill, including a new tax called the Progressive Contribution to the Budgetary Effort (CPEB), stricter rules for tourist rental properties, and proposed changes to the stay tax. These measures, according to the association, could place additional financial burdens on mountain communities.

CPEB could cost municipalities millions

The CPEB, a new tax aimed at contributing to the national budget, could cost the member municipalities of the ANMSM up to 21 million euros annually, or about 134 euros per permanent resident. This amount is seven times higher than the national average for such contributions, raising concerns about its fairness and impact on local finances.

New levy not returned to local authorities

The association criticizes a new levy estimated at 2.5 billion euros nationally, which will not be returned to local authorities. This contrasts with the previous DILICO mechanism, which allowed local governments to receive a portion of the tax revenue, helping to balance their budgets during economic fluctuations.

ANMSM calls for revision of the system

Jean-Luc Boch, president of the ANMSM, called the new contribution "unfair" and said it ignores the unique challenges faced by mountain regions. He urged parliamentarians to reconsider the tax system and revise the proposed measures to better reflect the realities of these areas.

Concerns over rental market impact

The association also warns that the proposed changes, along with the 2034 energy performance diagnosis (DPE) requirements, could reduce the availability of rental housing in mountain stations. This could negatively affect both residents and the tourism industry, which relies heavily on short-term rentals.

Fiscal depreciation changes for rentals

The ANMSM is also concerned about proposed changes to the fiscal depreciation of non-professional furnished rentals (LMNP), which would reduce depreciation rates to 1.5% and impose a 5,000 euro cap on tourist accommodations. These changes could make it more difficult for property owners to manage their investments and may deter new entrants to the rental market.

ANMSM urges delay on stay tax changes

The association is asking parliamentarians to delay any changes to the stay tax until the consultation process, launched in May 2026, is complete. This process involves the government, tourism professionals, and local officials, and the ANMSM wants to ensure the tax remains focused on tourism and supports local communities.