Real estate glossary
Property tax (taxe foncière)
Annual local tax payable by the owner of a property on 1 January, based on the cadastral rental value and the rates set by local authorities. Only the household waste collection part may be passed on to the tenant.
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General definition provided for information only. The rules that apply depend on your situation, the country and the law in force: check them with a professional (notary, lawyer, estate agent).