impôts locaux – Exonération de la taxe d'habitation en direction des MAM

This written question concerns the exemption of the housing tax for MAM (Maison d'Assistants Maternels), which are childcare facilities. It seeks clarification on the application of existing tax rules to these specific structures. The question affects childcare providers and potentially families using their services, as well as local tax authorities responsible for implementing exemptions.