LAND AND PROPERTY REGULATIONS PROPERTY TAX Land tax is a tax levied on the ownership of land, buildings, installations and fixed equipment used by industrial establishments. It varies according to the municipality, the district and the type of building; exemptions are possible under certain conditions. For more information, click here SOCIÉTÉ CIVILE IMMOBILIÈRE (SCI) A société civile immobilière (SCI) is a company made up of several people whose purpose is the construction or acquisition of buildings with a view to renting them out or making them available free of charge to their partners. It does not include any commercial activity. For more information, click here PROPERTY TRANSACTION / REGISTRATION FEES The property tax department checks documents that are subject to registration formalities, particularly in connection with the sale of property, business assets, gifts, inheritances, etc. or the transfer of ownership free of charge. Certain registration fees benefit from reduced rates: first-time buyers, purchase of social housing, purchase of agricultural land, etc. For more information, click here ESTATES DEPARTMENT The Estates Department is responsible for the management and conservation of New Caledonia's private and public estates. It examines applications relating to land belonging to the local authority as part of the leasing of land for economic purposes (tourism, agriculture, industry), the transfer/acquisition of land between local authorities for developments of general interest, and for extraction permits (quarrying). CUSTOMARY LAND Customary land covers 9% of the surface area of the Southern Province (12% of all customary land in New Caledonia). Customary land is governed by customary land law and custom. They belong to tribes, clans or GDPL (Group subject to special local rules) and a customary deed is required to set up a business on them. 7 - REGULATORY CONTEXT 81
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