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Communauté d'agglomération Saint-Lô Agglo · Manche · Normandie · 82 residents · Mayor: Johnny Dubosq

La Luzerne

€342,000 spent in 2025.

€4,171 per resident · Towns of the same size: €1,567

La Luzerne’s spending by type

Towns under 3,500 residents do not present their accounts by policy.

  • Loans and debt74%€252k
  • Day-to-day management10%€33k
  • Equipment and works7%€25k
  • Purchases and outside services4%€15k
  • Interest on debt4%€12k
The 2 other items (1%)
  • Staff costs1%€4k
  • Taxes paid< 1%€347

Source: the town’s 2025 accounts (DGFiP).

Where the money goes

The €342k spent in 2025, by who receives it.

  • Banks77%€264k

    Loan interest and repayments.

  • Companies12%€41k

    Purchases, services and works.

  • Other10%€33k

    Councillors’ allowances, compulsory contributions, taxes paid by the town.

  • The town’s staff1%€4k

    Pay and contributions.

Source: the town’s 2025 accounts (DGFiP).

Investment and works

€25k of capital spending in 2025 (building, renovation, equipment), €308 per resident. Towns of the same size: €431.

Source: the town’s 2025 accounts (DGFiP).

Revenue and financing

Revenue: €177k · spending: €342k.

Breakdown of resources

Source: the town’s 2025 accounts (DGFiP).

Debt and taxation

€595 of debt per resident

Towns of the same size: €170

Debt-repayment capacity cannot be computed: the town’s savings are zero or negative

€98 in 2019

€300 of local taxes per resident

Towns of the same size: €375

Property tax rate: 37.79%

€272 in 2021

Accounts 2025, main budget (excluding annex budgets such as water), except debt and savings: main and annex budgets together (OFGL consolidated accounts). Per resident: amount divided by the total population (Insee, in force in the year of the accounts). Sources: DGFiP, OFGL.

Who spends for the residents of La Luzerne

Spending per resident in 2025 of each public body the town belongs to, and what each one pays for.

  • TownLa LuzernePrimary schools, canteens, local streets, civil registry
    €4,171 per resident
  • IntercommunalityCommunauté d'agglomération Saint-Lô AggloWaste, water, urban transport, economic development
    €580 per resident
  • DépartementMancheMinimum income, elderly and disability care, middle schools, county roads
    €1,346 per resident
  • RegionNormandieHigh schools, regional trains, training, business support
    €580 per resident

Each amount is what the body spends per resident, from its accounts (DGFiP). Do not add them up: part of the money passes from one body to another.

Understanding these figures

Running costs and works: what is the difference?

Running costs are each year’s spending: wages, energy, upkeep, grants. Works create or renovate something that lasts: a school, a road, a sports hall.

How is the comparison with towns of the same size made?

The median is the middle value among towns of the same size. A value above or below it is not a judgement.

Where do these figures come from?

From the town’s accounts kept by the public accountant (DGFiP), the local finance observatory (OFGL) and public procurement data. Qipu changes no amount.

Elected officials and staff of La Luzerne: to report a figure to correct or add context, write to Qipu.

How often

Your data

Compare with Montrabot or with another town:

Page published by Qipu, independent of the town · Sources and method

DGFiP balance-sheet accounts (nature axis) · OFGL (consolidated towns base) · National register of elected officials, archived versions 2020-2025 · 2025. The method · See the source