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La taxe d’aménagement s’applique aux opérations d'aménagement et aux opérations de construction, de reconstruction et d'agrandissement des bâtiments, installations ou aménagements de toute nature soumises à un régime d'autorisation, sous réserve des exonérations. Elle se substitue à la taxe locale d’équipement (TLE), à la taxe complémentaire à la TLE en région Île-de-France, à la taxe départementale des espaces naturels et sensibles (TDENS), à la taxe départementale destinée au financement des conseils d’architecture, d’urbanisme et de l’environnement(TDCAUE), à la taxe spéciale d’équipement du département de la Savoie (TSES) et au programme d’aménagement d’ensemble (PAE).

Cette donnée est issue des informations récupérées auprès des communes de Rennes Métropole (via le service Droit des Sols, complétée ponctuellement par les référents urbanistes territoriaux) ou auprès des gestionnaires de la données, en l'état actuel des connaissances. L'attribut "observations" disponible dans la base de données précise la validité de l'information.
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La gestion de cette couche est réalisée sur l'outil QGIS.</gco:CharacterString>
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