{
  "id": "AIBD-0084",
  "title": "DGFiP's “Foncier innovant” deep-learning detection of undeclared swimming pools: 20,000+ pools taxed for 2022, about €10 million for communes",
  "summary": "DGFiP deep-learning pool detection: 20,000+ pools taxed for 2022 (~€10m for communes); 150,000 taxable pools found across metropolitan France excluding Paris and overseas departments",
  "date_observed": "2023-06-02",
  "date_basis": "unassessed",
  "date_precision": "unassessed",
  "benefit_status": null,
  "source_collection": null,
  "source_entry": null,
  "account": "France's Direction générale des Finances publiques (DGFiP) runs “Foncier innovant”. A deep-learning algorithm finds building and pool outlines in public IGN aerial images. An automated check compares them to land-tax files. A tax agent verifies every anomaly before the owner is contacted. DGFiP's October 2021 note says Capgemini provided project-management and build assistance and Google the cloud infrastructure and services for developing the AI models. The 2022 experiment in nine departments led to more than 20,000 pools being taxed for 2022. That was close to €10 million of extra revenue for the communes concerned (DGFiP, 2 June 2023). The sources do not date the result separately from the announcement. The Sénat's April 2024 report puts the cost at €24 million. After generalization in 2023, the first pass covered metropolitan France, excluding Paris and the overseas departments (DROM). It detected 150,000 untaxed taxable pools, which the Sénat report calls “potentiellement taxables”. Industrialization began in June 2024.",
  "category": "general benefit",
  "unexpected": false,
  "purpose": "Detect undeclared pools and buildings from aerial imagery to bring them into the local property-tax base",
  "system": "Foncier innovant (DGFiP): open-source deep-learning segmentation of IGN orthophotos cross-checked with cadastral and tax files",
  "model_version": null,
  "developer": "DGFiP (Délégation à la transformation numérique) with Capgemini (assistance à maîtrise d'ouvrage et maîtrise d'œuvre) and Google (cloud infrastructure and AI-model development services)",
  "deployer": "Direction générale des Finances publiques (DGFiP)",
  "location": null,
  "domain": "Tax administration: local property tax base",
  "segment": "Cadastre and land-tax services",
  "benefit_type": "Improved Knowledge Discovery",
  "taxonomy_note": "The realized good is about 10 million euros in extra tax revenue for communes, which no type names, and the type names the detection of undeclared pools from aerial images.",
  "registry_ids": {},
  "ratings": [
    {
      "group": "personal",
      "depth": null,
      "reason": "Aggregate program results; no discrete attributable event."
    },
    {
      "group": "organizational",
      "depth": null,
      "reason": "Revenue totals for communes (about €10 million for 2022) are program aggregates."
    },
    {
      "group": "societal",
      "depth": null,
      "reason": "National program figures (150,000 pools detected) without a discrete event."
    }
  ],
  "ai_role": {
    "status": "unassessed",
    "statement": "Official sources describe the chain (AI detection, automated file check, human verification, owner contact) and attribute the taxed pools to it. No evaluation isolates the algorithm's contribution from the human verification and declaration campaign. The Assemblée nationale written answer of 14 December 2021 confirms DGFiP's use of AI on IGN imagery and that contractors do not access tax data."
  },
  "evidence": [
    {
      "kind": "press release",
      "citation": "Direction générale des Finances publiques (2023). Généralisation du « Foncier innovant ». impots.gouv.fr, 2 Jun 2023.",
      "title": "Généralisation du « Foncier innovant »",
      "url": "https://www.impots.gouv.fr/actualite/generalisation-du-foncier-innovant",
      "date": "2023-06-02",
      "written_by": "makers",
      "quote": "plus de 20 000 piscines ont été taxées au titre de la taxe foncière (TF) pour l'année 2022, ce qui représente près de 10 M€ de recettes supplémentaires"
    },
    {
      "kind": "press release",
      "citation": "Direction générale des collectivités locales (n.d.). Le Foncier innovant. collectivites-locales.gouv.fr (page describing the June 2024 industrialisation phase).",
      "title": "Le Foncier innovant",
      "url": "https://www.collectivites-locales.gouv.fr/animer-les-territoires/environnement-et-urbanisme/le-cadastre/le-foncier-innovant",
      "date": null,
      "written_by": "makers",
      "quote": "Le premier passage des travaux de détection de piscines sur l'ensemble du territoire, hors Paris et DROM, a conduit à détecter 150 000 piscines imposables qui n'étaient pas imposées."
    },
    {
      "kind": "press release",
      "citation": "Direction générale des Finances publiques (2021). Expérimentation du Foncier innovant (section 1, 'Les grandes lignes du projet du Foncier innovant'). impots.gouv.fr, 20 Oct 2021 (modified 29 Aug 2022).",
      "title": "Expérimentation du Foncier innovant",
      "url": "https://www.impots.gouv.fr/actualite/1-les-grandes-lignes-du-projet-du-foncier-innovant-afin-de-garantir-une-meilleure",
      "date": "2021-10-20",
      "written_by": "makers",
      "quote": "la société Capgemini assure notamment les rôles d'assistance à maîtrise d'ouvrage et maîtrise d'œuvre"
    },
    {
      "kind": "other",
      "citation": "Assemblée nationale (2021). Question écrite n° 41677 de M. Jean-Jacques Gaultier, réponse du ministère des Comptes publics publiée au JO le 14 décembre 2021.",
      "title": "Projet « Foncier innovant » – Question écrite n° 41677",
      "url": "https://www.assemblee-nationale.fr/dyn/15/questions/QANR5L15QE41677.pdf",
      "date": "2021-12-14",
      "written_by": "makers",
      "quote": "la DGFiP recourt, dans le cadre du projet « Foncier innovant », aux technologies innovantes d'intelligence artificielle et de valorisation des données à partir des prises de vue aériennes"
    },
    {
      "kind": "report",
      "citation": "Rambaud, D. & Vermeillet, S. (2024). IA, impôts, prestations sociales et lutte contre la fraude. Rapport d'information n° 491, Sénat, délégation à la prospective, 2 Apr 2024, p. 50.",
      "title": "Rapport d'information n° 491 (2023-2024): IA, impôts, prestations sociales et lutte contre la fraude",
      "url": "https://www.senat.fr/rap/r23-491/r23-4911.pdf",
      "date": "2024-04-02",
      "written_by": "independent",
      "quote": "menée sur 9 départements pilotes en 2022 a permis de confirmer le caractère taxable de plus de 20 000 nouvelles piscines, représentant près de 10 millions d'euros"
    }
  ],
  "replication": {
    "produced_by": [
      "Deep-learning segmentation of IGN orthophotos producing pool and building outlines",
      "Automated cross-check against cadastral and land-tax files",
      "Systematic verification by a tax agent and a declaration campaign to owners"
    ],
    "must_hold": [
      "Regular high-resolution public aerial imagery (IGN triennial orthophotos)",
      "Reliable cadastral records to compare against",
      "Legal basis to tax detected constructions and agent capacity for verification"
    ],
    "echoes": [
      {
        "date": "2023-05-01",
        "setting": "Nationwide generalization: e-mails (or letters for non-internet users) to more than 120,000 pool owners from the end of May 2023 (DGFiP, 2 June 2023; month only; end of May)",
        "model_version": null,
        "outcome": "recurred",
        "source": "https://www.impots.gouv.fr/actualite/generalisation-du-foncier-innovant"
      },
      {
        "date": "2024-06-01",
        "setting": "Industrialisation phase on IGN triennial orthophotos from June 2024 (DGCL page; month only)",
        "model_version": null,
        "outcome": "unknown",
        "source": "https://www.collectivites-locales.gouv.fr/animer-les-territoires/environnement-et-urbanisme/le-cadastre/le-foncier-innovant"
      }
    ]
  },
  "paired_incident": {
    "database": "AI Incident Database",
    "identifier": "1082",
    "title": "California Homeowner Reportedly Loses Insurance After Purported Aerial Imagery-Based Roof Assessment",
    "url": "https://incidentdatabase.ai/cite/1082",
    "severity": null,
    "group": "personal",
    "basis": "AI analysis of aerial imagery of private property, as in DGFiP's pool detection, wrongly assessed a homeowner's roof and cost her insurance coverage."
  },
  "headline": "DGFiP's Foncier innovant leads to 20,000+ pools taxed for 2022",
  "metric": "more than 20,000 pools being taxed for 2022, close to €10 million of extra revenue",
  "comparator": null,
  "later": {
    "status": "scaled",
    "date": "2024-04-02",
    "note": "The Sénat's April 2024 report records the generalization to all of metropolitan France in 2023, for about 150,000 potentially taxable pools, and the DGCL page dates an industrialization phase from June 2024.",
    "quote": "Le dispositif a donc été généralisé en 2023 à l’ensemble de la métropole (la Corse et l’Outre-mer devraient suivre), pour environ 150 000 piscines potentiellement taxables au total, soit une part non négligeable (5 %) des 3 millions de piscines enterrées que compte la France.",
    "url": "https://www.senat.fr/rap/r23-491/r23-4911.pdf"
  },
  "value": null,
  "developer_country": "France",
  "deployer_country": "France",
  "unrated_because": null,
  "brief_notes": null,
  "brief": null,
  "revisions": [
    {
      "date": "2026-10-20",
      "change": "Record drafted from the cited sources.",
      "source": null,
      "editor": "AIBD"
    },
    {
      "date": "2026-10-20",
      "change": "Paired with AI Incident Database incident 1082 (medium confidence); severity not given by the source.",
      "source": "https://incidentdatabase.ai/cite/1082",
      "editor": "AIBD"
    },
    {
      "date": "2026-10-20",
      "change": "Limited the 150,000-pool figure to metropolitan France excluding Paris and the overseas departments as the DGCL page does and added the Sénat's “potentiellement taxables” wording; stated that the date observed is the publication date of the DGFiP announcement; credited Google with AI-model development services as well as cloud infrastructure per the DGFiP note; restored the page title “Expérimentation du Foncier innovant” on the 2021 evidence item; and re-dated the generalization echo to May 2023 (month only) with e-mails rather than letters as the DGFiP describes.",
      "source": "https://www.impots.gouv.fr/actualite/1-les-grandes-lignes-du-projet-du-foncier-innovant-afin-de-garantir-une-meilleure",
      "editor": "AIBD"
    },
    {
      "date": "2026-10-21",
      "change": "Added what happened since from the cited sources.",
      "source": "https://www.senat.fr/rap/r23-491/r23-4911.pdf",
      "editor": "AIBD"
    },
    {
      "date": "2026-10-21",
      "change": "Benefit type set to Improved Knowledge Discovery under Trustible's full taxonomy of 23 types; it was Improved Organizational Efficiency among the six first used.",
      "source": "https://trustible.ai/post/a-framework-for-measuring-the-benefits-of-ai/",
      "editor": "AIBD"
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      "change": "Country of the developer and the deployer added from the organization's own site or a registry.",
      "source": "https://fr.wikipedia.org/wiki/Direction_g%C3%A9n%C3%A9rale_des_Finances_publiques; https://lannuaire.service-public.gouv.fr/gouvernement/80515340-0ad9-4293-9348-35d7eb005fc7",
      "editor": "AIBD"
    },
    {
      "date": "2026-10-21",
      "change": "Prose pass: account, the system's part rewritten in shorter sentences with abbreviations expanded; facts, figures and quotations unchanged.",
      "source": null,
      "editor": "AIBD"
    }
  ],
  "confidence": "studied",
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        "coverage": "partial",
        "family": "evaluations"
      },
      "evaluations[].exposure": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "evaluations"
      },
      "evaluations[].id": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "evaluations"
      },
      "evaluations[].measurement_method": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "evaluations"
      },
      "evaluations[].metric": {
        "state": "not_assessed",
        "provenance": {
          "kind": "legacy_record",
          "basis": "Mapped from the existing case description without a new external source review.",
          "record_fields": [
            "metric"
          ],
          "source_refs": []
        },
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "evaluations",
        "display": {
          "answer": "more than 20,000 pools being taxed for 2022, close to €10 million of extra revenue",
          "editor_note": ""
        }
      },
      "evaluations[].reproduction_materials": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "evaluations"
      },
      "evaluations[].setting_sample": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "evaluations"
      },
      "evaluations[].uncertainty_limitations": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "evaluations"
      },
      "external_references[]": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "paired_incident": {
              "database": "AI Incident Database",
              "identifier": "1082",
              "title": "California Homeowner Reportedly Loses Insurance After Purported Aerial Imagery-Based Roof Assessment",
              "url": "https://incidentdatabase.ai/cite/1082",
              "group": "personal",
              "basis": "AI analysis of aerial imagery of private property, as in DGFiP's pool detection, wrongly assessed a homeowner's roof and cost her insurance coverage."
            }
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "paired_incident"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "follow_up[]": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "later": {
              "status": "scaled",
              "date": "2024-04-02",
              "note": "The Sénat's April 2024 report records the generalization to all of metropolitan France in 2023, for about 150,000 potentially taxable pools, and the DGCL page dates an industrialization phase from June 2024.",
              "quote": "Le dispositif a donc été généralisé en 2023 à l’ensemble de la métropole (la Corse et l’Outre-mer devraient suivre), pour environ 150 000 piscines potentiellement taxables au total, soit une part non négligeable (5 %) des 3 millions de piscines enterrées que compte la France.",
              "url": "https://www.senat.fr/rap/r23-491/r23-4911.pdf"
            }
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "later"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "human_oversight": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "id": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "id": "AIBD-0084"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "id"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "infrastructure_dependencies[]": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "outcomes[].beneficiaries": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "outcomes[].beneficiary_count": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "outcomes[].benefit_type": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "benefit_type": "Improved Knowledge Discovery",
            "taxonomy_note": "The realized good is about 10 million euros in extra tax revenue for communes, which no type names, and the type names the detection of undeclared pools from aerial images."
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "benefit_type",
            "taxonomy_note"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "outcomes[].claim": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "account": "France's Direction générale des Finances publiques (DGFiP) runs “Foncier innovant”. A deep-learning algorithm finds building and pool outlines in public IGN aerial images. An automated check compares them to land-tax files. A tax agent verifies every anomaly before the owner is contacted. DGFiP's October 2021 note says Capgemini provided project-management and build assistance and Google the cloud infrastructure and services for developing the AI models. The 2022 experiment in nine departments led to more than 20,000 pools being taxed for 2022. That was close to €10 million of extra revenue for the communes concerned (DGFiP, 2 June 2023). The sources do not date the result separately from the announcement. The Sénat's April 2024 report puts the cost at €24 million. After generalization in 2023, the first pass covered metropolitan France, excluding Paris and the overseas departments (DROM). It detected 150,000 untaxed taxable pools, which the Sénat report calls “potentiellement taxables”. Industrialization began in June 2024.",
            "benefit_type": "Improved Knowledge Discovery"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "account",
            "benefit_type"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "outcomes[].distribution": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "outcomes[].duration": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "outcomes[].id": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "outcomes[].stakeholder_group": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "ratings": [
              {
                "group": "personal",
                "reason": "Aggregate program results; no discrete attributable event."
              },
              {
                "group": "organizational",
                "reason": "Revenue totals for communes (about €10 million for 2022) are program aggregates."
              },
              {
                "group": "societal",
                "reason": "National program figures (150,000 pools detected) without a discrete event."
              }
            ]
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "ratings"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "outcomes[].status": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "outcomes[].tradeoffs": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "outcomes[].unexpected": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "unexpected": false,
            "purpose": "Detect undeclared pools and buildings from aerial imagery to bring them into the local property-tax base"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
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          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "places[]": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "developer_country": "France",
            "deployer_country": "France"
          }
        },
        "provenance": {
          "kind": "legacy_record",
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          "record_fields": [
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          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "purpose": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "purpose": "Detect undeclared pools and buildings from aerial imagery to bring them into the local property-tax base"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
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          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "record_dates": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "date_observed": "2023-06-02",
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              {
                "date": "2026-10-20",
                "change": "Record drafted from the cited sources.",
                "editor": "AIBD"
              },
              {
                "date": "2026-10-20",
                "change": "Paired with AI Incident Database incident 1082 (medium confidence); severity not given by the source.",
                "source": "https://incidentdatabase.ai/cite/1082",
                "editor": "AIBD"
              },
              {
                "date": "2026-10-20",
                "change": "Limited the 150,000-pool figure to metropolitan France excluding Paris and the overseas departments as the DGCL page does and added the Sénat's “potentiellement taxables” wording; stated that the date observed is the publication date of the DGFiP announcement; credited Google with AI-model development services as well as cloud infrastructure per the DGFiP note; restored the page title “Expérimentation du Foncier innovant” on the 2021 evidence item; and re-dated the generalization echo to May 2023 (month only) with e-mails rather than letters as the DGFiP describes.",
                "source": "https://www.impots.gouv.fr/actualite/1-les-grandes-lignes-du-projet-du-foncier-innovant-afin-de-garantir-une-meilleure",
                "editor": "AIBD"
              },
              {
                "date": "2026-10-21",
                "change": "Added what happened since from the cited sources.",
                "source": "https://www.senat.fr/rap/r23-491/r23-4911.pdf",
                "editor": "AIBD"
              },
              {
                "date": "2026-10-21",
                "change": "Benefit type set to Improved Knowledge Discovery under Trustible's full taxonomy of 23 types; it was Improved Organizational Efficiency among the six first used.",
                "source": "https://trustible.ai/post/a-framework-for-measuring-the-benefits-of-ai/",
                "editor": "AIBD"
              },
              {
                "date": "2026-10-21",
                "change": "Country of the developer and the deployer added from the organization's own site or a registry.",
                "source": "https://fr.wikipedia.org/wiki/Direction_g%C3%A9n%C3%A9rale_des_Finances_publiques; https://lannuaire.service-public.gouv.fr/gouvernement/80515340-0ad9-4293-9348-35d7eb005fc7",
                "editor": "AIBD"
              },
              {
                "date": "2026-10-21",
                "change": "Prose pass: account, the system's part rewritten in shorter sentences with abbreviations expanded; facts, figures and quotations unchanged.",
                "editor": "AIBD"
              }
            ]
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
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          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "replication.attempts[]": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "replication": {
              "produced_by": [
                "Deep-learning segmentation of IGN orthophotos producing pool and building outlines",
                "Automated cross-check against cadastral and land-tax files",
                "Systematic verification by a tax agent and a declaration campaign to owners"
              ],
              "must_hold": [
                "Regular high-resolution public aerial imagery (IGN triennial orthophotos)",
                "Reliable cadastral records to compare against",
                "Legal basis to tax detected constructions and agent capacity for verification"
              ],
              "echoes": [
                {
                  "date": "2023-05-01",
                  "setting": "Nationwide generalization: e-mails (or letters for non-internet users) to more than 120,000 pool owners from the end of May 2023 (DGFiP, 2 June 2023; month only; end of May)",
                  "outcome": "recurred",
                  "source": "https://www.impots.gouv.fr/actualite/generalisation-du-foncier-innovant"
                },
                {
                  "date": "2024-06-01",
                  "setting": "Industrialisation phase on IGN triennial orthophotos from June 2024 (DGCL page; month only)",
                  "outcome": "unknown",
                  "source": "https://www.collectivites-locales.gouv.fr/animer-les-territoires/environnement-et-urbanisme/le-cadastre/le-foncier-innovant"
                }
              ]
            }
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "replication"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "replication.conditions": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "replication": {
              "produced_by": [
                "Deep-learning segmentation of IGN orthophotos producing pool and building outlines",
                "Automated cross-check against cadastral and land-tax files",
                "Systematic verification by a tax agent and a declaration campaign to owners"
              ],
              "must_hold": [
                "Regular high-resolution public aerial imagery (IGN triennial orthophotos)",
                "Reliable cadastral records to compare against",
                "Legal basis to tax detected constructions and agent capacity for verification"
              ],
              "echoes": [
                {
                  "date": "2023-05-01",
                  "setting": "Nationwide generalization: e-mails (or letters for non-internet users) to more than 120,000 pool owners from the end of May 2023 (DGFiP, 2 June 2023; month only; end of May)",
                  "outcome": "recurred",
                  "source": "https://www.impots.gouv.fr/actualite/generalisation-du-foncier-innovant"
                },
                {
                  "date": "2024-06-01",
                  "setting": "Industrialisation phase on IGN triennial orthophotos from June 2024 (DGCL page; month only)",
                  "outcome": "unknown",
                  "source": "https://www.collectivites-locales.gouv.fr/animer-les-territoires/environnement-et-urbanisme/le-cadastre/le-foncier-innovant"
                }
              ]
            }
          }
        },
        "provenance": {
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          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "revision_history[]": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
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              {
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                "change": "Record drafted from the cited sources.",
                "editor": "AIBD"
              },
              {
                "date": "2026-10-20",
                "change": "Paired with AI Incident Database incident 1082 (medium confidence); severity not given by the source.",
                "source": "https://incidentdatabase.ai/cite/1082",
                "editor": "AIBD"
              },
              {
                "date": "2026-10-20",
                "change": "Limited the 150,000-pool figure to metropolitan France excluding Paris and the overseas departments as the DGCL page does and added the Sénat's “potentiellement taxables” wording; stated that the date observed is the publication date of the DGFiP announcement; credited Google with AI-model development services as well as cloud infrastructure per the DGFiP note; restored the page title “Expérimentation du Foncier innovant” on the 2021 evidence item; and re-dated the generalization echo to May 2023 (month only) with e-mails rather than letters as the DGFiP describes.",
                "source": "https://www.impots.gouv.fr/actualite/1-les-grandes-lignes-du-projet-du-foncier-innovant-afin-de-garantir-une-meilleure",
                "editor": "AIBD"
              },
              {
                "date": "2026-10-21",
                "change": "Added what happened since from the cited sources.",
                "source": "https://www.senat.fr/rap/r23-491/r23-4911.pdf",
                "editor": "AIBD"
              },
              {
                "date": "2026-10-21",
                "change": "Benefit type set to Improved Knowledge Discovery under Trustible's full taxonomy of 23 types; it was Improved Organizational Efficiency among the six first used.",
                "source": "https://trustible.ai/post/a-framework-for-measuring-the-benefits-of-ai/",
                "editor": "AIBD"
              },
              {
                "date": "2026-10-21",
                "change": "Country of the developer and the deployer added from the organization's own site or a registry.",
                "source": "https://fr.wikipedia.org/wiki/Direction_g%C3%A9n%C3%A9rale_des_Finances_publiques; https://lannuaire.service-public.gouv.fr/gouvernement/80515340-0ad9-4293-9348-35d7eb005fc7",
                "editor": "AIBD"
              },
              {
                "date": "2026-10-21",
                "change": "Prose pass: account, the system's part rewritten in shorter sentences with abbreviations expanded; facts, figures and quotations unchanged.",
                "editor": "AIBD"
              }
            ]
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
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          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "sector": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "domain": "Tax administration: local property tax base",
            "segment": "Cadastre and land-tax services"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
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          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "sources[].access_version": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "sources[].citation_locator": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "evidence": [
              {
                "kind": "press release",
                "citation": "Direction générale des Finances publiques (2023). Généralisation du « Foncier innovant ». impots.gouv.fr, 2 Jun 2023.",
                "title": "Généralisation du « Foncier innovant »",
                "url": "https://www.impots.gouv.fr/actualite/generalisation-du-foncier-innovant",
                "date": "2023-06-02",
                "written_by": "makers",
                "quote": "plus de 20 000 piscines ont été taxées au titre de la taxe foncière (TF) pour l'année 2022, ce qui représente près de 10 M€ de recettes supplémentaires"
              },
              {
                "kind": "press release",
                "citation": "Direction générale des collectivités locales (n.d.). Le Foncier innovant. collectivites-locales.gouv.fr (page describing the June 2024 industrialisation phase).",
                "title": "Le Foncier innovant",
                "url": "https://www.collectivites-locales.gouv.fr/animer-les-territoires/environnement-et-urbanisme/le-cadastre/le-foncier-innovant",
                "written_by": "makers",
                "quote": "Le premier passage des travaux de détection de piscines sur l'ensemble du territoire, hors Paris et DROM, a conduit à détecter 150 000 piscines imposables qui n'étaient pas imposées."
              },
              {
                "kind": "press release",
                "citation": "Direction générale des Finances publiques (2021). Expérimentation du Foncier innovant (section 1, 'Les grandes lignes du projet du Foncier innovant'). impots.gouv.fr, 20 Oct 2021 (modified 29 Aug 2022).",
                "title": "Expérimentation du Foncier innovant",
                "url": "https://www.impots.gouv.fr/actualite/1-les-grandes-lignes-du-projet-du-foncier-innovant-afin-de-garantir-une-meilleure",
                "date": "2021-10-20",
                "written_by": "makers",
                "quote": "la société Capgemini assure notamment les rôles d'assistance à maîtrise d'ouvrage et maîtrise d'œuvre"
              },
              {
                "kind": "other",
                "citation": "Assemblée nationale (2021). Question écrite n° 41677 de M. Jean-Jacques Gaultier, réponse du ministère des Comptes publics publiée au JO le 14 décembre 2021.",
                "title": "Projet « Foncier innovant » – Question écrite n° 41677",
                "url": "https://www.assemblee-nationale.fr/dyn/15/questions/QANR5L15QE41677.pdf",
                "date": "2021-12-14",
                "written_by": "makers",
                "quote": "la DGFiP recourt, dans le cadre du projet « Foncier innovant », aux technologies innovantes d'intelligence artificielle et de valorisation des données à partir des prises de vue aériennes"
              },
              {
                "kind": "report",
                "citation": "Rambaud, D. & Vermeillet, S. (2024). IA, impôts, prestations sociales et lutte contre la fraude. Rapport d'information n° 491, Sénat, délégation à la prospective, 2 Apr 2024, p. 50.",
                "title": "Rapport d'information n° 491 (2023-2024): IA, impôts, prestations sociales et lutte contre la fraude",
                "url": "https://www.senat.fr/rap/r23-491/r23-4911.pdf",
                "date": "2024-04-02",
                "written_by": "independent",
                "quote": "menée sur 9 départements pilotes en 2022 a permis de confirmer le caractère taxable de plus de 20 000 nouvelles piscines, représentant près de 10 millions d'euros"
              }
            ]
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
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          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "sources[].id": {
        "state": "value_present",
        "value": {
          "kind": "identifiers",
          "identifiers": [
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            "AIBD-0084-source-0002",
            "AIBD-0084-source-0003",
            "AIBD-0084-source-0004",
            "AIBD-0084-source-0005"
          ],
          "role": "Existing evidence items, in their original order"
        },
        "provenance": {
          "kind": "curatorial",
          "basis": "Stable within the fingerprinted record version; no source content or source review has been added.",
          "record_fields": [],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "complete"
      },
      "sources[].language": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "sources[].relationship": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "evidence": [
              {
                "kind": "press release",
                "citation": "Direction générale des Finances publiques (2023). Généralisation du « Foncier innovant ». impots.gouv.fr, 2 Jun 2023.",
                "title": "Généralisation du « Foncier innovant »",
                "url": "https://www.impots.gouv.fr/actualite/generalisation-du-foncier-innovant",
                "date": "2023-06-02",
                "written_by": "makers",
                "quote": "plus de 20 000 piscines ont été taxées au titre de la taxe foncière (TF) pour l'année 2022, ce qui représente près de 10 M€ de recettes supplémentaires"
              },
              {
                "kind": "press release",
                "citation": "Direction générale des collectivités locales (n.d.). Le Foncier innovant. collectivites-locales.gouv.fr (page describing the June 2024 industrialisation phase).",
                "title": "Le Foncier innovant",
                "url": "https://www.collectivites-locales.gouv.fr/animer-les-territoires/environnement-et-urbanisme/le-cadastre/le-foncier-innovant",
                "written_by": "makers",
                "quote": "Le premier passage des travaux de détection de piscines sur l'ensemble du territoire, hors Paris et DROM, a conduit à détecter 150 000 piscines imposables qui n'étaient pas imposées."
              },
              {
                "kind": "press release",
                "citation": "Direction générale des Finances publiques (2021). Expérimentation du Foncier innovant (section 1, 'Les grandes lignes du projet du Foncier innovant'). impots.gouv.fr, 20 Oct 2021 (modified 29 Aug 2022).",
                "title": "Expérimentation du Foncier innovant",
                "url": "https://www.impots.gouv.fr/actualite/1-les-grandes-lignes-du-projet-du-foncier-innovant-afin-de-garantir-une-meilleure",
                "date": "2021-10-20",
                "written_by": "makers",
                "quote": "la société Capgemini assure notamment les rôles d'assistance à maîtrise d'ouvrage et maîtrise d'œuvre"
              },
              {
                "kind": "other",
                "citation": "Assemblée nationale (2021). Question écrite n° 41677 de M. Jean-Jacques Gaultier, réponse du ministère des Comptes publics publiée au JO le 14 décembre 2021.",
                "title": "Projet « Foncier innovant » – Question écrite n° 41677",
                "url": "https://www.assemblee-nationale.fr/dyn/15/questions/QANR5L15QE41677.pdf",
                "date": "2021-12-14",
                "written_by": "makers",
                "quote": "la DGFiP recourt, dans le cadre du projet « Foncier innovant », aux technologies innovantes d'intelligence artificielle et de valorisation des données à partir des prises de vue aériennes"
              },
              {
                "kind": "report",
                "citation": "Rambaud, D. & Vermeillet, S. (2024). IA, impôts, prestations sociales et lutte contre la fraude. Rapport d'information n° 491, Sénat, délégation à la prospective, 2 Apr 2024, p. 50.",
                "title": "Rapport d'information n° 491 (2023-2024): IA, impôts, prestations sociales et lutte contre la fraude",
                "url": "https://www.senat.fr/rap/r23-491/r23-4911.pdf",
                "date": "2024-04-02",
                "written_by": "independent",
                "quote": "menée sur 9 départements pilotes en 2022 a permis de confirmer le caractère taxable de plus de 20 000 nouvelles piscines, représentant près de 10 millions d'euros"
              }
            ]
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "evidence"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "sources[].upstream_sources": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "strategic_assessments[]": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "strategic assessments"
      },
      "summary": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "summary": "DGFiP deep-learning pool detection: 20,000+ pools taxed for 2022 (~€10m for communes); 150,000 taxable pools found across metropolitan France excluding Paris and overseas departments",
            "account": "France's Direction générale des Finances publiques (DGFiP) runs “Foncier innovant”. A deep-learning algorithm finds building and pool outlines in public IGN aerial images. An automated check compares them to land-tax files. A tax agent verifies every anomaly before the owner is contacted. DGFiP's October 2021 note says Capgemini provided project-management and build assistance and Google the cloud infrastructure and services for developing the AI models. The 2022 experiment in nine departments led to more than 20,000 pools being taxed for 2022. That was close to €10 million of extra revenue for the communes concerned (DGFiP, 2 June 2023). The sources do not date the result separately from the announcement. The Sénat's April 2024 report puts the cost at €24 million. After generalization in 2023, the first pass covered metropolitan France, excluding Paris and the overseas departments (DROM). It detected 150,000 untaxed taxable pools, which the Sénat report calls “potentiellement taxables”. Industrialization began in June 2024."
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "summary",
            "account"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "systems[].autonomy_permissions": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "systems[].component_role": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "systems[].deployment_configuration": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "systems[].inputs_outputs": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "systems[].model_name": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "systems[].model_version": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "systems[].product_name": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "system": "Foncier innovant (DGFiP): open-source deep-learning segmentation of IGN orthophotos cross-checked with cadastral and tax files"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "system"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "systems[].provider": {
        "state": "value_present",
        "value": {
          "kind": "structured",
          "data": {
            "application_developer": "DGFiP (Délégation à la transformation numérique) with Capgemini (assistance à maîtrise d'ouvrage et maîtrise d'œuvre) and Google (cloud infrastructure and AI-model development services)"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Mapped from the existing case description without a new external source review.",
          "record_fields": [
            "developer"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "taxonomy_crosswalks[]": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "title": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "title": "DGFiP's “Foncier innovant” deep-learning detection of undeclared swimming pools: 20,000+ pools taxed for 2022, about €10 million for communes",
            "headline": "DGFiP's Foncier innovant leads to 20,000+ pools taxed for 2022"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "title",
            "headline"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "version": {
        "state": "value_present",
        "value": {
          "kind": "identifiers",
          "identifiers": [
            "31ca7f3f03307b92af0ce848385439e99481791c917ab842132c448ea2d0ff04"
          ],
          "role": "SHA-256 of normalized original case data"
        },
        "provenance": {
          "kind": "curatorial",
          "basis": "Deterministic content version assigned by the local migration.",
          "record_fields": [],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "complete"
      },
      "workflow": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "account": "France's Direction générale des Finances publiques (DGFiP) runs “Foncier innovant”. A deep-learning algorithm finds building and pool outlines in public IGN aerial images. An automated check compares them to land-tax files. A tax agent verifies every anomaly before the owner is contacted. DGFiP's October 2021 note says Capgemini provided project-management and build assistance and Google the cloud infrastructure and services for developing the AI models. The 2022 experiment in nine departments led to more than 20,000 pools being taxed for 2022. That was close to €10 million of extra revenue for the communes concerned (DGFiP, 2 June 2023). The sources do not date the result separately from the announcement. The Sénat's April 2024 report puts the cost at €24 million. After generalization in 2023, the first pass covered metropolitan France, excluding Paris and the overseas departments (DROM). It detected 150,000 untaxed taxable pools, which the Sénat report calls “potentiellement taxables”. Industrialization began in June 2024.",
            "replication": {
              "produced_by": [
                "Deep-learning segmentation of IGN orthophotos producing pool and building outlines",
                "Automated cross-check against cadastral and land-tax files",
                "Systematic verification by a tax agent and a declaration campaign to owners"
              ],
              "must_hold": [
                "Regular high-resolution public aerial imagery (IGN triennial orthophotos)",
                "Reliable cadastral records to compare against",
                "Legal basis to tax detected constructions and agent capacity for verification"
              ],
              "echoes": [
                {
                  "date": "2023-05-01",
                  "setting": "Nationwide generalization: e-mails (or letters for non-internet users) to more than 120,000 pool owners from the end of May 2023 (DGFiP, 2 June 2023; month only; end of May)",
                  "outcome": "recurred",
                  "source": "https://www.impots.gouv.fr/actualite/generalisation-du-foncier-innovant"
                },
                {
                  "date": "2024-06-01",
                  "setting": "Industrialisation phase on IGN triennial orthophotos from June 2024 (DGCL page; month only)",
                  "outcome": "unknown",
                  "source": "https://www.collectivites-locales.gouv.fr/animer-les-territoires/environnement-et-urbanisme/le-cadastre/le-foncier-innovant"
                }
              ]
            }
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "account",
            "replication"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      }
    },
    "summary": {
      "total": 91,
      "addressed": 91,
      "known": 29,
      "reviewed": 0,
      "record_mapped": 29,
      "not_assessed": 62,
      "complete": false,
      "by_state": {
        "value_present": 29,
        "not_reported": 0,
        "unresolved": 0,
        "not_assessed": 62,
        "not_applicable": 0,
        "withheld": 0,
        "source_unavailable": 0
      }
    }
  }
}