This has now  been scrapped, particularly as it would have had an enormous impact on French Nationals living abroad, who would have been obliged to pay this extra tax on their french homes.
The new tax was  to help finance a reduction in the wealth tax, so the government will now need to find another way of sourcing these cuts.

 

New tax for second home owners in France

Second home owners in France could soon be receiving bills for a new tax equal to 20 percent of the properties’ cadastral rental value, if the proposed bill is passed by parliament this summer. The law would apply to non tax residents who do not rent out their property, and is based on the belief that  second home owners should contribute towards French public services. The law applies to  both foreigners and French citizens living abroad but makes an exception for a limited period for those who have paid French tax for at least three years out of the previous ten.

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