Who pays property tax ?
As the deadline for payment of taxe foncière approaches, who should pay this tax in the case of a gift involving dismemberment of ownership, for example? In principle, property tax is payable by the usufructuary, not the bare owner. This means that the person who has the use of the property (the usufructuary), who may live in it or rent it out, must pay it. The tax notice will be issued in his or her name, even if the name of the bare owner also appears. However, if both parties wish, the bare owner may pay the tax himself.
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