{
  "id": "AIBD-0335",
  "title": "France's Foncier innovant aerial-image AI detects 140,000 undeclared pools and about €40 million in extra property tax by 20 March 2024; Dordogne alone 1,500 in 2023",
  "summary": "Minister Cazenave (20 March 2024): DGFiP's AI tool detected 140,000 undeclared pools, c. €40m extra property tax for local authorities; Dordogne found 1,500 in 2023. No commune-level figure found.",
  "date_observed": "2024-03-20",
  "date_basis": "unassessed",
  "date_precision": "unassessed",
  "benefit_status": null,
  "source_collection": null,
  "source_entry": null,
  "account": "On 20 March 2024 Thomas Cazenave, minister for public accounts, presented the first bilan of the government's anti-fraud plan at Bercy. He said the DGFiP's algorithmic tool, Foncier innovant, introduced in October 2021, had detected 140,000 undeclared swimming pools. The tool detects pools and buildings on IGN aerial photographs and compares them with declarations. An agent then checks each detection. That would let local authorities collect about €40 million in property tax. Owners received DGFiP letters asking them to regularize (RMC, Ouest-France, L'Indépendant, 21 March 2024). CNews (11 June 2024) cites the DGFiP annual activity report as reported by Ouest-France. It gives 140,000 pools identified in 2023 and €40 million that should have been paid in 2023. That compares with 20,000 pools in the 2022 experiment in nine départements (20 Minutes). L'Indépendant instead states 120,000 for 2022, so the press accounts of the yearly split disagree. At département level, ici (France Bleu) reported on 24 March 2024 on the Dordogne public-finance office. It had found about 1,500 undeclared pools in 2023 among some 30,000 in the département. It would send property-tax catch-up notices by the end of March. No official DGFiP or ministry document is among the sources, as the ministry's website was not available. No commune-level result was found.",
  "category": "benefit created",
  "unexpected": false,
  "purpose": "Detect undeclared pools and buildings from aerial imagery so that they are added to the cadastral base and taxed. This was the tool's intended purpose.",
  "system": "Foncier innovant (DGFiP deep-learning detection of pools and buildings on IGN aerial photographs, built with Capgemini and Google)",
  "model_version": null,
  "developer": "Direction générale des Finances publiques (DGFiP) with Capgemini and Google",
  "deployer": "Direction générale des Finances publiques (DGFiP), ministère de l'Économie et des Finances",
  "location": "France (national; Dordogne example)",
  "domain": "Public finance: property-tax base and anti-fraud",
  "segment": "Tax administration",
  "benefit_type": "Increased Product Revenue",
  "taxonomy_note": "Tax yield is read as the authority's revenue; Trustible's description is written for product sales.",
  "registry_ids": {},
  "ratings": [
    {
      "group": "personal",
      "depth": null,
      "reason": "Owners of detected pools bear a cost; no individual beneficiary is documented."
    },
    {
      "group": "organizational",
      "depth": 2,
      "reason": "Material to the DGFiP and to local authorities. The minister attributed about €40 million of additional property tax to the tool. Dordogne alone is recovering tax on about 1,500 pools."
    },
    {
      "group": "societal",
      "depth": 1,
      "reason": "About €40 million nationally is small against total property-tax receipts. The press accounts disagree on the yearly split."
    }
  ],
  "ai_role": {
    "status": "assessed",
    "statement": "The AI detects pool outlines on aerial photographs and compares them with declarations. An agent verifies each detection before the construction is added to the cadastral value (Ouest-France). The 140,000 pools and €40 million are the minister's own attribution to the tool, relayed by several news outlets. CNews cites the DGFiP annual report via Ouest-France. No official document is among the sources. A CGT Finances publiques official told Ouest-France that field colleagues put the algorithm's error threshold at 55–60%. So the detections required substantial human checking. No commune-level outcome is on record. The Dordogne figure is the most local one read."
  },
  "evidence": [
    {
      "kind": "news report",
      "citation": "Dussourt, G. (2024). Grâce à l'IA, l'Etat découvre 140.000 piscines non déclarées et récupère 40 millions d'euros. RMC, 21 Mar 2024 (quoting minister Thomas Cazenave).",
      "title": "Grâce à l'IA, l'Etat découvre 140.000 piscines non déclarées et récupère 40 millions d'euros",
      "url": "https://rmc.bfmtv.com/actualites/economie/grace-a-l-ia-l-etat-decouvre-140-000-piscines-non-declarees-et-recupere-40-millions-d-euros_AV-202403210525.html",
      "date": "2024-03-21",
      "written_by": "independent",
      "quote": "ce sont 140.000 piscines qui ont été détectées et qui permettront à nos collectivités de récolter 40 millions d’euros au titre de la taxe foncière"
    },
    {
      "kind": "news report",
      "citation": "Ouest-France (2024). Garages, vérandas, piscines… Comment le fisc repère les bâtiments non déclarés. 21 Mar 2024.",
      "title": "Garages, vérandas, piscines… Comment le fisc repère les bâtiments non déclarés",
      "url": "https://www.ouest-france.fr/economie/budget/garages-verandas-piscines-comment-le-fisc-repere-les-batiments-non-declares-46394b0a-e780-11ee-95e5-de9a0852a727",
      "date": "2024-03-21",
      "written_by": "independent",
      "quote": "l’outil algorithmique introduit par la DGFiP en octobre 2021 avait permis la détection de 140 000 piscines, pour 40 millions d’euros de recettes supplémentaires"
    },
    {
      "kind": "news report",
      "citation": "Ouest-France (2024). Same article, statements on verification and on error rates (Olivier Vilois, CGT Finances publiques).",
      "title": "Garages, vérandas, piscines… (verification and error rate)",
      "url": "https://www.ouest-france.fr/economie/budget/garages-verandas-piscines-comment-le-fisc-repere-les-batiments-non-declares-46394b0a-e780-11ee-95e5-de9a0852a727",
      "date": "2024-03-21",
      "written_by": "independent",
      "quote": "D’après mes collègues sur le terrain, le seuil d’erreurs des algorithmes atteint 55 à 60% en ce moment"
    },
    {
      "kind": "news report",
      "citation": "CNews (2024). Piscines non déclarées : le fisc repère 140.000 fraudeurs grâce à l'IA. 11 Jun 2024 (citing the DGFiP annual activity report via Ouest-France).",
      "title": "Piscines non déclarées : le fisc repère 140.000 fraudeurs grâce à l'IA",
      "url": "https://www.cnews.fr/france/2024-06-11/piscines-non-declarees-le-fisc-repere-140000-fraudeurs-grace-lia-1511264",
      "date": "2024-06-11",
      "written_by": "independent",
      "quote": "En 2023, cette technique a permis à la Direction générale des finances publiques d'identifier 140.000 piscines non déclarées, selon son rapport annuel d'activité publié par Ouest France."
    },
    {
      "kind": "news report",
      "citation": "Bertrand, M. (2024). Le fisc découvre 1.500 piscines non-déclarées en Dordogne grâce à l'intelligence artificielle. ici (France Bleu Périgord), 24 Mar 2024.",
      "title": "Le fisc découvre 1.500 piscines non-déclarées en Dordogne grâce à l'intelligence artificielle",
      "url": "https://www.ici.fr/infos/societe/le-fisc-decouvre-1500-piscines-non-declarees-en-dordogne-grace-a-l-intelligence-artificielle-4899279",
      "date": "2024-03-24",
      "written_by": "independent",
      "quote": "Les finances publiques de Dordogne ont repéré quelque 1.500 piscines non déclarées au fisc en Dordogne, au cours de l'année 2023, sur les quelque 30.000 piscines du département."
    },
    {
      "kind": "news report",
      "citation": "20 Minutes (2024). Taxe foncière : Grâce à l'IA, le fisc a repéré 140.000 piscines non déclarées en 2023. 12 Jun 2024.",
      "title": "Taxe foncière : Grâce à l'IA, le fisc a repéré 140.000 piscines non déclarées en 2023",
      "url": "https://www.20minutes.fr/economie/4095936-20240612-taxe-fonciere-grace-ia-fisc-repere-140-000-piscines-non-declarees-2023",
      "date": "2024-06-12",
      "written_by": "independent",
      "quote": "En 2022, 20.000 piscines non déclarées avaient ainsi été repérées pour un redressement estimé à 10 millions d’euros."
    }
  ],
  "replication": {
    "produced_by": [
      "IGN aerial photographs covering the whole territory",
      "A detection model built with Capgemini and Google, generalized nationally after the 2022 nine-département experiment",
      "Comparison of detected outlines with cadastral declarations",
      "Agent verification of each detection and letters inviting owners to regularize"
    ],
    "must_hold": [
      "Recent, high-resolution aerial coverage",
      "A false-detection rate low enough for agents to verify (a union official cites 55–60% errors)",
      "Legal basis to add undeclared constructions to the cadastral value",
      "Local offices with capacity to send and handle catch-up notices"
    ],
    "echoes": [
      {
        "date": "2022-12-31",
        "setting": "2022 experiment in nine départements: about 20,000 undeclared pools, about €10 million",
        "model_version": null,
        "outcome": "recurred",
        "source": "https://www.20minutes.fr/economie/4095936-20240612-taxe-fonciere-grace-ia-fisc-repere-140-000-piscines-non-declarees-2023"
      },
      {
        "date": "2024-03-24",
        "setting": "Dordogne département, 2023 campaign: about 1,500 undeclared pools, catch-up notices sent by end of March 2024",
        "model_version": null,
        "outcome": "recurred",
        "source": "https://www.ici.fr/infos/societe/le-fisc-decouvre-1500-piscines-non-declarees-en-dordogne-grace-a-l-intelligence-artificielle-4899279"
      },
      {
        "date": "2024-03-20",
        "setting": "Announced extension of the same tool from pools to undeclared buildings (garages, verandas); no outcome yet",
        "model_version": null,
        "outcome": "unknown",
        "source": "https://www.ouest-france.fr/economie/budget/garages-verandas-piscines-comment-le-fisc-repere-les-batiments-non-declares-46394b0a-e780-11ee-95e5-de9a0852a727"
      }
    ]
  },
  "paired_incident": null,
  "headline": "Foncier innovant finds 140,000 undeclared pools",
  "metric": "detected 140,000 undeclared pools, c. €40m extra property tax",
  "comparator": {
    "against": "a surveyor noticing a new pool in a neighborhood by eye and checking the cadastre",
    "before": "le géomètre qui remarquait une nouvelle piscine dans un quartier et devait vérifier dans le cadastre si elle était déclarée ou pas",
    "after": "Dans toute la France, 140.000 piscines clandestines ont été repérées, ce qui va rapporter 40 millions d'euros.",
    "basis": "assumed",
    "quote": "Fini, le géomètre qui remarquait une nouvelle piscine dans un quartier et devait vérifier dans le cadastre si elle était déclarée ou pas. Désormais, les impôts utilisent des photos prises par avion et analysées par l'intelligence artificielle qui repère automatiquement les carrés bleus des piscines et les compare aux fichiers existants.",
    "url": "https://www.ici.fr/infos/societe/le-fisc-decouvre-1500-piscines-non-declarees-en-dordogne-grace-a-l-intelligence-artificielle-4899279"
  },
  "later": {
    "status": "persisted",
    "date": "2024-06-12",
    "note": "In June 2024 the DGFiP's 2023 activity report, as relayed by 20 Minutes and CNews, restated the 140,000 pools and the 40 million euros of property tax, against 20,000 pools in 2022, and the plan to extend detection to undeclared buildings.",
    "quote": "140.000 piscines non déclarées ont été épinglées par le fisc en 2023, a dévoilé la Direction générale des finances publiques ce mardi dans son rapport d’activité 2023 relayé par Ouest-France.",
    "url": "https://www.20minutes.fr/economie/4095936-20240612-taxe-fonciere-grace-ia-fisc-repere-140-000-piscines-non-declarees-2023"
  },
  "value": {
    "amount": "40 millions d’euros",
    "what": "additional property tax (taxe foncière) to be collected on the 140,000 detected pools",
    "who": "local authorities (collectivités), which receive the taxe foncière",
    "estimate": true,
    "quote": "ce sont 140.000 piscines qui ont été détectées et qui permettront à nos collectivités de récolter 40 millions d’euros au titre de la taxe foncière",
    "url": "https://rmc.bfmtv.com/actualites/economie/grace-a-l-ia-l-etat-decouvre-140-000-piscines-non-declarees-et-recupere-40-millions-d-euros_AV-202403210525.html"
  },
  "developer_country": "France",
  "deployer_country": "France",
  "unrated_because": null,
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      "source": "https://www.ici.fr/infos/societe/le-fisc-decouvre-1500-piscines-non-declarees-en-dordogne-grace-a-l-intelligence-artificielle-4899279; https://www.20minutes.fr/economie/4095936-20240612-taxe-fonciere-grace-ia-fisc-repere-140-000-piscines-non-declarees-2023; https://rmc.bfmtv.com/actualites/economie/grace-a-l-ia-l-etat-decouvre-140-000-piscines-non-declarees-et-recupere-40-millions-d-euros_AV-202403210525.html",
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  "confidence": "reported",
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  "claim_status": "Independently reported",
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                "depth": 2,
                "reason": "Material to the DGFiP and to local authorities. The minister attributed about €40 million of additional property tax to the tool. Dordogne alone is recovering tax on about 1,500 pools."
              },
              {
                "group": "societal",
                "depth": 1,
                "reason": "About €40 million nationally is small against total property-tax receipts. The press accounts disagree on the yearly split."
              }
            ]
          }
        },
        "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"
      },
      "availability": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "brief": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "case_kind": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "case_links[]": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "claims[].evidence_links": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "claims[].evidence_strength": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "claims[].missingness": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "claims[].proposition": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "cross_border_flows[]": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "decisions[].action_outcome": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "institutional decisions"
      },
      "decisions[].grounds": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "institutional decisions"
      },
      "decisions[].institution_task": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "institutional decisions"
      },
      "decisions[].success_criterion": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "institutional decisions"
      },
      "deployment_stage": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "economics[].amount": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "value": {
              "amount": "40 millions d’euros",
              "what": "additional property tax (taxe foncière) to be collected on the 140,000 detected pools",
              "who": "local authorities (collectivités), which receive the taxe foncière",
              "estimate": true,
              "quote": "ce sont 140.000 piscines qui ont été détectées et qui permettront à nos collectivités de récolter 40 millions d’euros au titre de la taxe foncière",
              "url": "https://rmc.bfmtv.com/actualites/economie/grace-a-l-ia-l-etat-decouvre-140-000-piscines-non-declarees-et-recupere-40-millions-d-euros_AV-202403210525.html"
            }
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "value"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "economics[].costs[]": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "economics[].counterfactual": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "economics[].currency_price_basis": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "economics[].gross_net": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "economics[].measure_type": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "value": {
              "amount": "40 millions d’euros",
              "what": "additional property tax (taxe foncière) to be collected on the 140,000 detected pools",
              "who": "local authorities (collectivités), which receive the taxe foncière",
              "estimate": true,
              "quote": "ce sont 140.000 piscines qui ont été détectées et qui permettront à nos collectivités de récolter 40 millions d’euros au titre de la taxe foncière",
              "url": "https://rmc.bfmtv.com/actualites/economie/grace-a-l-ia-l-etat-decouvre-140-000-piscines-non-declarees-et-recupere-40-millions-d-euros_AV-202403210525.html"
            }
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "value"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "economics[].period_unit": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "economics[].realization": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "economics[].recipient_payer": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "value": {
              "amount": "40 millions d’euros",
              "what": "additional property tax (taxe foncière) to be collected on the 140,000 detected pools",
              "who": "local authorities (collectivités), which receive the taxe foncière",
              "estimate": true,
              "quote": "ce sont 140.000 piscines qui ont été détectées et qui permettront à nos collectivités de récolter 40 millions d’euros au titre de la taxe foncière",
              "url": "https://rmc.bfmtv.com/actualites/economie/grace-a-l-ia-l-etat-decouvre-140-000-piscines-non-declarees-et-recupere-40-millions-d-euros_AV-202403210525.html"
            }
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "value"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "economics[].return_payback": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "economics[].valuation_method": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "evaluations[].ai_uplift": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "evaluations"
      },
      "evaluations[].comparator": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "evaluations"
      },
      "evaluations[].design": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "evaluations"
      },
      "evaluations[].effect": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "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": "detected 140,000 undeclared pools, c. €40m extra property tax",
          "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": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "follow_up[]": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "later": {
              "status": "persisted",
              "date": "2024-06-12",
              "note": "In June 2024 the DGFiP's 2023 activity report, as relayed by 20 Minutes and CNews, restated the 140,000 pools and the 40 million euros of property tax, against 20,000 pools in 2022, and the plan to extend detection to undeclared buildings.",
              "quote": "140.000 piscines non déclarées ont été épinglées par le fisc en 2023, a dévoilé la Direction générale des finances publiques ce mardi dans son rapport d’activité 2023 relayé par Ouest-France.",
              "url": "https://www.20minutes.fr/economie/4095936-20240612-taxe-fonciere-grace-ia-fisc-repere-140-000-piscines-non-declarees-2023"
            }
          }
        },
        "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-0335"
          }
        },
        "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": "Increased Product Revenue",
            "taxonomy_note": "Tax yield is read as the authority's revenue; Trustible's description is written for product sales."
          }
        },
        "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": "On 20 March 2024 Thomas Cazenave, minister for public accounts, presented the first bilan of the government's anti-fraud plan at Bercy. He said the DGFiP's algorithmic tool, Foncier innovant, introduced in October 2021, had detected 140,000 undeclared swimming pools. The tool detects pools and buildings on IGN aerial photographs and compares them with declarations. An agent then checks each detection. That would let local authorities collect about €40 million in property tax. Owners received DGFiP letters asking them to regularize (RMC, Ouest-France, L'Indépendant, 21 March 2024). CNews (11 June 2024) cites the DGFiP annual activity report as reported by Ouest-France. It gives 140,000 pools identified in 2023 and €40 million that should have been paid in 2023. That compares with 20,000 pools in the 2022 experiment in nine départements (20 Minutes). L'Indépendant instead states 120,000 for 2022, so the press accounts of the yearly split disagree. At département level, ici (France Bleu) reported on 24 March 2024 on the Dordogne public-finance office. It had found about 1,500 undeclared pools in 2023 among some 30,000 in the département. It would send property-tax catch-up notices by the end of March. No official DGFiP or ministry document is among the sources, as the ministry's website was not available. No commune-level result was found.",
            "benefit_type": "Increased Product Revenue"
          }
        },
        "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": "Owners of detected pools bear a cost; no individual beneficiary is documented."
              },
              {
                "group": "organizational",
                "depth": 2,
                "reason": "Material to the DGFiP and to local authorities. The minister attributed about €40 million of additional property tax to the tool. Dordogne alone is recovering tax on about 1,500 pools."
              },
              {
                "group": "societal",
                "depth": 1,
                "reason": "About €40 million nationally is small against total property-tax receipts. The press accounts disagree on the yearly split."
              }
            ]
          }
        },
        "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 so that they are added to the cadastral base and taxed. This was the tool's intended purpose."
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "unexpected",
            "purpose"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "places[]": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "location": "France (national; Dordogne example)",
            "developer_country": "France",
            "deployer_country": "France"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "location",
            "developer_country",
            "deployer_country"
          ],
          "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 so that they are added to the cadastral base and taxed. This was the tool's intended purpose."
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "purpose"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "record_dates": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "date_observed": "2024-03-20",
            "revisions": [
              {
                "date": "2026-10-20",
                "change": "Record drafted from the cited sources.",
                "editor": "AIBD"
              },
              {
                "date": "2026-10-21",
                "change": "Headline reworded to state the event without naming who claims it.",
                "editor": "AIBD"
              },
              {
                "date": "2026-10-21",
                "change": "Title reworded to state the event without naming who claims it.",
                "editor": "AIBD"
              },
              {
                "date": "2026-10-21",
                "change": "Added what the benefit is measured against, what happened since, the value as stated from the cited sources.",
                "source": "https://www.ici.fr/infos/societe/le-fisc-decouvre-1500-piscines-non-declarees-en-dordogne-grace-a-l-intelligence-artificielle-4899279; https://www.20minutes.fr/economie/4095936-20240612-taxe-fonciere-grace-ia-fisc-repere-140-000-piscines-non-declarees-2023; https://rmc.bfmtv.com/actualites/economie/grace-a-l-ia-l-etat-decouvre-140-000-piscines-non-declarees-et-recupere-40-millions-d-euros_AV-202403210525.html",
                "editor": "AIBD"
              },
              {
                "date": "2026-10-21",
                "change": "Benefit type set to Increased Product Revenue 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://lannuaire.service-public.gouv.fr/gouvernement/80515340-0ad9-4293-9348-35d7eb005fc7; https://lannuaire.service-public.gouv.fr/gouvernement/80515340-0ad9-4293-9348-35d7eb005fc7",
                "editor": "AIBD"
              },
              {
                "date": "2026-10-21",
                "change": "Prose pass: a rating reason, account, purpose, the system's part rewritten in shorter sentences with abbreviations expanded; facts, figures and quotations unchanged.",
                "editor": "AIBD"
              },
              {
                "date": "2026-10-21",
                "change": "Notes about which sources could be read were reworded for readers; 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": [
            "date_observed",
            "revisions"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "replication.attempts[]": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "replication": {
              "produced_by": [
                "IGN aerial photographs covering the whole territory",
                "A detection model built with Capgemini and Google, generalized nationally after the 2022 nine-département experiment",
                "Comparison of detected outlines with cadastral declarations",
                "Agent verification of each detection and letters inviting owners to regularize"
              ],
              "must_hold": [
                "Recent, high-resolution aerial coverage",
                "A false-detection rate low enough for agents to verify (a union official cites 55–60% errors)",
                "Legal basis to add undeclared constructions to the cadastral value",
                "Local offices with capacity to send and handle catch-up notices"
              ],
              "echoes": [
                {
                  "date": "2022-12-31",
                  "setting": "2022 experiment in nine départements: about 20,000 undeclared pools, about €10 million",
                  "outcome": "recurred",
                  "source": "https://www.20minutes.fr/economie/4095936-20240612-taxe-fonciere-grace-ia-fisc-repere-140-000-piscines-non-declarees-2023"
                },
                {
                  "date": "2024-03-24",
                  "setting": "Dordogne département, 2023 campaign: about 1,500 undeclared pools, catch-up notices sent by end of March 2024",
                  "outcome": "recurred",
                  "source": "https://www.ici.fr/infos/societe/le-fisc-decouvre-1500-piscines-non-declarees-en-dordogne-grace-a-l-intelligence-artificielle-4899279"
                },
                {
                  "date": "2024-03-20",
                  "setting": "Announced extension of the same tool from pools to undeclared buildings (garages, verandas); no outcome yet",
                  "outcome": "unknown",
                  "source": "https://www.ouest-france.fr/economie/budget/garages-verandas-piscines-comment-le-fisc-repere-les-batiments-non-declares-46394b0a-e780-11ee-95e5-de9a0852a727"
                }
              ]
            }
          }
        },
        "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": [
                "IGN aerial photographs covering the whole territory",
                "A detection model built with Capgemini and Google, generalized nationally after the 2022 nine-département experiment",
                "Comparison of detected outlines with cadastral declarations",
                "Agent verification of each detection and letters inviting owners to regularize"
              ],
              "must_hold": [
                "Recent, high-resolution aerial coverage",
                "A false-detection rate low enough for agents to verify (a union official cites 55–60% errors)",
                "Legal basis to add undeclared constructions to the cadastral value",
                "Local offices with capacity to send and handle catch-up notices"
              ],
              "echoes": [
                {
                  "date": "2022-12-31",
                  "setting": "2022 experiment in nine départements: about 20,000 undeclared pools, about €10 million",
                  "outcome": "recurred",
                  "source": "https://www.20minutes.fr/economie/4095936-20240612-taxe-fonciere-grace-ia-fisc-repere-140-000-piscines-non-declarees-2023"
                },
                {
                  "date": "2024-03-24",
                  "setting": "Dordogne département, 2023 campaign: about 1,500 undeclared pools, catch-up notices sent by end of March 2024",
                  "outcome": "recurred",
                  "source": "https://www.ici.fr/infos/societe/le-fisc-decouvre-1500-piscines-non-declarees-en-dordogne-grace-a-l-intelligence-artificielle-4899279"
                },
                {
                  "date": "2024-03-20",
                  "setting": "Announced extension of the same tool from pools to undeclared buildings (garages, verandas); no outcome yet",
                  "outcome": "unknown",
                  "source": "https://www.ouest-france.fr/economie/budget/garages-verandas-piscines-comment-le-fisc-repere-les-batiments-non-declares-46394b0a-e780-11ee-95e5-de9a0852a727"
                }
              ]
            }
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                "kind": "news report",
                "citation": "Dussourt, G. (2024). Grâce à l'IA, l'Etat découvre 140.000 piscines non déclarées et récupère 40 millions d'euros. RMC, 21 Mar 2024 (quoting minister Thomas Cazenave).",
                "title": "Grâce à l'IA, l'Etat découvre 140.000 piscines non déclarées et récupère 40 millions d'euros",
                "url": "https://rmc.bfmtv.com/actualites/economie/grace-a-l-ia-l-etat-decouvre-140-000-piscines-non-declarees-et-recupere-40-millions-d-euros_AV-202403210525.html",
                "date": "2024-03-21",
                "written_by": "independent",
                "quote": "ce sont 140.000 piscines qui ont été détectées et qui permettront à nos collectivités de récolter 40 millions d’euros au titre de la taxe foncière"
              },
              {
                "kind": "news report",
                "citation": "Ouest-France (2024). Garages, vérandas, piscines… Comment le fisc repère les bâtiments non déclarés. 21 Mar 2024.",
                "title": "Garages, vérandas, piscines… Comment le fisc repère les bâtiments non déclarés",
                "url": "https://www.ouest-france.fr/economie/budget/garages-verandas-piscines-comment-le-fisc-repere-les-batiments-non-declares-46394b0a-e780-11ee-95e5-de9a0852a727",
                "date": "2024-03-21",
                "written_by": "independent",
                "quote": "l’outil algorithmique introduit par la DGFiP en octobre 2021 avait permis la détection de 140 000 piscines, pour 40 millions d’euros de recettes supplémentaires"
              },
              {
                "kind": "news report",
                "citation": "Ouest-France (2024). Same article, statements on verification and on error rates (Olivier Vilois, CGT Finances publiques).",
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                "url": "https://www.ouest-france.fr/economie/budget/garages-verandas-piscines-comment-le-fisc-repere-les-batiments-non-declares-46394b0a-e780-11ee-95e5-de9a0852a727",
                "date": "2024-03-21",
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              },
              {
                "kind": "news report",
                "citation": "CNews (2024). Piscines non déclarées : le fisc repère 140.000 fraudeurs grâce à l'IA. 11 Jun 2024 (citing the DGFiP annual activity report via Ouest-France).",
                "title": "Piscines non déclarées : le fisc repère 140.000 fraudeurs grâce à l'IA",
                "url": "https://www.cnews.fr/france/2024-06-11/piscines-non-declarees-le-fisc-repere-140000-fraudeurs-grace-lia-1511264",
                "date": "2024-06-11",
                "written_by": "independent",
                "quote": "En 2023, cette technique a permis à la Direction générale des finances publiques d'identifier 140.000 piscines non déclarées, selon son rapport annuel d'activité publié par Ouest France."
              },
              {
                "kind": "news report",
                "citation": "Bertrand, M. (2024). Le fisc découvre 1.500 piscines non-déclarées en Dordogne grâce à l'intelligence artificielle. ici (France Bleu Périgord), 24 Mar 2024.",
                "title": "Le fisc découvre 1.500 piscines non-déclarées en Dordogne grâce à l'intelligence artificielle",
                "url": "https://www.ici.fr/infos/societe/le-fisc-decouvre-1500-piscines-non-declarees-en-dordogne-grace-a-l-intelligence-artificielle-4899279",
                "date": "2024-03-24",
                "written_by": "independent",
                "quote": "Les finances publiques de Dordogne ont repéré quelque 1.500 piscines non déclarées au fisc en Dordogne, au cours de l'année 2023, sur les quelque 30.000 piscines du département."
              },
              {
                "kind": "news report",
                "citation": "20 Minutes (2024). Taxe foncière : Grâce à l'IA, le fisc a repéré 140.000 piscines non déclarées en 2023. 12 Jun 2024.",
                "title": "Taxe foncière : Grâce à l'IA, le fisc a repéré 140.000 piscines non déclarées en 2023",
                "url": "https://www.20minutes.fr/economie/4095936-20240612-taxe-fonciere-grace-ia-fisc-repere-140-000-piscines-non-declarees-2023",
                "date": "2024-06-12",
                "written_by": "independent",
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                "citation": "Dussourt, G. (2024). Grâce à l'IA, l'Etat découvre 140.000 piscines non déclarées et récupère 40 millions d'euros. RMC, 21 Mar 2024 (quoting minister Thomas Cazenave).",
                "title": "Grâce à l'IA, l'Etat découvre 140.000 piscines non déclarées et récupère 40 millions d'euros",
                "url": "https://rmc.bfmtv.com/actualites/economie/grace-a-l-ia-l-etat-decouvre-140-000-piscines-non-declarees-et-recupere-40-millions-d-euros_AV-202403210525.html",
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                "kind": "news report",
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                "url": "https://www.ouest-france.fr/economie/budget/garages-verandas-piscines-comment-le-fisc-repere-les-batiments-non-declares-46394b0a-e780-11ee-95e5-de9a0852a727",
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              },
              {
                "kind": "news report",
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                "title": "Piscines non déclarées : le fisc repère 140.000 fraudeurs grâce à l'IA",
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                "date": "2024-06-11",
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                "title": "Le fisc découvre 1.500 piscines non-déclarées en Dordogne grâce à l'intelligence artificielle",
                "url": "https://www.ici.fr/infos/societe/le-fisc-decouvre-1500-piscines-non-declarees-en-dordogne-grace-a-l-intelligence-artificielle-4899279",
                "date": "2024-03-24",
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              },
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                "citation": "20 Minutes (2024). Taxe foncière : Grâce à l'IA, le fisc a repéré 140.000 piscines non déclarées en 2023. 12 Jun 2024.",
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                "url": "https://www.20minutes.fr/economie/4095936-20240612-taxe-fonciere-grace-ia-fisc-repere-140-000-piscines-non-declarees-2023",
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            "summary": "Minister Cazenave (20 March 2024): DGFiP's AI tool detected 140,000 undeclared pools, c. €40m extra property tax for local authorities; Dordogne found 1,500 in 2023. No commune-level figure found.",
            "account": "On 20 March 2024 Thomas Cazenave, minister for public accounts, presented the first bilan of the government's anti-fraud plan at Bercy. He said the DGFiP's algorithmic tool, Foncier innovant, introduced in October 2021, had detected 140,000 undeclared swimming pools. The tool detects pools and buildings on IGN aerial photographs and compares them with declarations. An agent then checks each detection. That would let local authorities collect about €40 million in property tax. Owners received DGFiP letters asking them to regularize (RMC, Ouest-France, L'Indépendant, 21 March 2024). CNews (11 June 2024) cites the DGFiP annual activity report as reported by Ouest-France. It gives 140,000 pools identified in 2023 and €40 million that should have been paid in 2023. That compares with 20,000 pools in the 2022 experiment in nine départements (20 Minutes). L'Indépendant instead states 120,000 for 2022, so the press accounts of the yearly split disagree. At département level, ici (France Bleu) reported on 24 March 2024 on the Dordogne public-finance office. It had found about 1,500 undeclared pools in 2023 among some 30,000 in the département. It would send property-tax catch-up notices by the end of March. No official DGFiP or ministry document is among the sources, as the ministry's website was not available. No commune-level result was found."
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            "account": "On 20 March 2024 Thomas Cazenave, minister for public accounts, presented the first bilan of the government's anti-fraud plan at Bercy. He said the DGFiP's algorithmic tool, Foncier innovant, introduced in October 2021, had detected 140,000 undeclared swimming pools. The tool detects pools and buildings on IGN aerial photographs and compares them with declarations. An agent then checks each detection. That would let local authorities collect about €40 million in property tax. Owners received DGFiP letters asking them to regularize (RMC, Ouest-France, L'Indépendant, 21 March 2024). CNews (11 June 2024) cites the DGFiP annual activity report as reported by Ouest-France. It gives 140,000 pools identified in 2023 and €40 million that should have been paid in 2023. That compares with 20,000 pools in the 2022 experiment in nine départements (20 Minutes). L'Indépendant instead states 120,000 for 2022, so the press accounts of the yearly split disagree. At département level, ici (France Bleu) reported on 24 March 2024 on the Dordogne public-finance office. It had found about 1,500 undeclared pools in 2023 among some 30,000 in the département. It would send property-tax catch-up notices by the end of March. No official DGFiP or ministry document is among the sources, as the ministry's website was not available. No commune-level result was found.",
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                  "setting": "2022 experiment in nine départements: about 20,000 undeclared pools, about €10 million",
                  "outcome": "recurred",
                  "source": "https://www.20minutes.fr/economie/4095936-20240612-taxe-fonciere-grace-ia-fisc-repere-140-000-piscines-non-declarees-2023"
                },
                {
                  "date": "2024-03-24",
                  "setting": "Dordogne département, 2023 campaign: about 1,500 undeclared pools, catch-up notices sent by end of March 2024",
                  "outcome": "recurred",
                  "source": "https://www.ici.fr/infos/societe/le-fisc-decouvre-1500-piscines-non-declarees-en-dordogne-grace-a-l-intelligence-artificielle-4899279"
                },
                {
                  "date": "2024-03-20",
                  "setting": "Announced extension of the same tool from pools to undeclared buildings (garages, verandas); no outcome yet",
                  "outcome": "unknown",
                  "source": "https://www.ouest-france.fr/economie/budget/garages-verandas-piscines-comment-le-fisc-repere-les-batiments-non-declares-46394b0a-e780-11ee-95e5-de9a0852a727"
                }
              ]
            }
          }
        },
        "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": 32,
      "reviewed": 0,
      "record_mapped": 32,
      "not_assessed": 59,
      "complete": false,
      "by_state": {
        "value_present": 32,
        "not_reported": 0,
        "unresolved": 0,
        "not_assessed": 59,
        "not_applicable": 0,
        "withheld": 0,
        "source_unavailable": 0
      }
    }
  }
}