The property tax is a tax on real estate, settled each year by the owners. It is, however, the subject of exemption regimes.

Paying property tax

All owners and beneficiaries of the real estate are liable for the property tax. The owner may be a natural or legal person. Businesses, commercial companies, and real estate corporations are thus liable for property tax.

 In the case of a built property leased, it is up to the owner to settle it.
To be taxable, the property must be fixed to the ground and must have the characteristics of a real building. 

Owners are all concerned by the tax. Once you are taxable and you live in a dwelling - whatever it is - you are indeed indebted to it.  Each year, you must pay the tax, according to the dwelling you occupied.

Clearly, you pay a tax at an amount equal to which you could rent your property. If this is your principal residence, you can still see this value less any allowances for dependents.  

--Shailaja K