CASE. How AI made it possible to collect 1.8 million euros in additional property tax in Haute-Garonne

Artificial intelligence is gradually gaining ground in all sectors, and even tax administration. She has equipped itself with a new tool, the “innovative land manager”, to better track down undeclared swimming pools. “Based on public aerial images, taken by the National Institute of Geographic and Forestry Information, the software extracts the contours of buildings and swimming pools, then, through computer processing, crosses the data with those of the land register,” explains Monique Vidal, local direct tax manager at DRFiP Occitanie.

In short: tax information is compared with aerial shots, to check whether all the basins present are correctly declared. As a reminder, the construction of any swimming pool of more than 10 square meters must be preceded by the issuance of a permit. First tested in nine departments, the tool was generalized throughout France from the fall of 2022. With very convincing results in Haute-Garonne, since it made it possible to raise 1.8 million euros in property tax title.

Possible failures?

“Innovative land allows us to increase tax justice, but also revenue for local authorities, in order to better ensure certain services,” adds Monique Vidal. Before that, a surveyor would travel to make detections. “To cover all the municipalities in the department, a real army would have been necessary,” specifies the manager. In Haute-Garonne, around fifteen surveyors work.

But AI is not infallible. A blue tarpaulin or a pond can be considered by the software. “Nothing is done automatically, everything is then validated by an agent,” assures Monique Vidal. “We still need the human eye.” Of all the artificial intelligence algorithm detections made in the department, 88.56% turned out to be taxable pools. A largely satisfactory result for a first use of the tool.

Shed and garden sheds in the viewfinder

In Haute-Garonne, around 11,000 swimming pools have been identified by the “innovative land manager”. Then after human verification, 9,681 regularization requests, by mail, were sent. And 6,516 owners then subscribed to a declaration. The operation will be renewed as soon as the next IGN aerial photos are available. “Normally, it’s every three years,” specifies Monique Vidal.

Swimming pools are not the only elements that can add rental value to a property, and therefore be taxed. Thus, the tax administration plans to track isolated buildings using the same method. “The use of artificial intelligence will soon be extended for the detection of csheds, garages, garden sheds… explains the responsible. Experimentation in a few departments should begin by the end of the year.”