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The Economic, Social and Cultural Council of Saint-Martin acknowledges the Collectivity's intention to initiate a comprehensive and gradual reform of local taxation and agrees that the current tax system requires evolution to better reflect the economic, social, and institutional realities of Saint-Martin.

During our plenary assembly on September 3rd, CESC members reviewed this file based on the information provided to us at the time of the President of the Collectivity's referral. Following this review, a favorable opinion was adopted.

The CESC notes the Collectivity's commitment to strengthening its land control in an area with significant development and public infrastructure needs. The Sandy Ground neighborhood, which was hit particularly hard by Hurricane Irma, continues to face major urban and land-use constraints. In this context, the acquisition of plots AC 371 and BM 545 provides an opportunity to secure the space required to continue the area's development.

The Economic, Social and Cultural Council of Saint-Martin has been consulted for its opinion on report and draft resolution no. 7 regarding the vote on the 2026 supplementary budget for the Collectivity of Saint-Martin. This supplementary budget is a direct continuation of the decisions on which the CESC ruled during the session of June 27, 2026, and those submitted for the current session.

The CESC has been consulted prior to the review of the 2026 supplementary budget and, during the same session, regarding the framework for program authorizations and the adjustment of payment credits for the 2026 fiscal year. 1. Context of the referral and implementation of CESC recommendations The CESC notes that, through its deliberation of March 27, 2026, the Collectivity established the management of program authorizations and payment credits (AP/CP), thereby fulfilling a recommendation the Council had long advocated for. The CESC issued a favorable opinion at the time, while expressing two wishes: that the effectiveness of the system be supported by the quality of monitoring documents, and that, for the most significant programs, the assembly be provided with information on the progress of financing plans.