Local taxes: who must pay the property tax in case of indivision?

When an immovable is divided, the property tax is established on behalf of the joint shareholders.

In the presence of two or three joint shareholders, the tax assessment notice is drawn up with the names of each of them.

If there are more of them, the opinion shall be drawn up on behalf of the shareholder with the largest share, followed by one of the following:

• And consorts
• And co-owners.

The tax authorities shall not establish no custom taxation for each individual.

Each shareholder must pay his share of the property tax, according to his share in the joint ownership.

Indivisaires are not solidarity in the face of this debt. It is not possible to require one of them to pay the full tax.

The property tax is established on behalf of the deceased former owner collectively represented by his estate.

The property tax due for the year of death is a debt of the estate that must be paid by the heir(s).

If there are several heirs, the property is automatically divided from the day of death.

Each heir must pay his share of the property tax, according to its share in the indivision. If an heir pays the full amount of the property tax, he can ask the other heirs for a refund.

The notary who settles the succession may pay the entire property tax, with the agreement of each of the heirs, and if the heirs authorize him to deduct from the available money of the succession.

The property tax notice will be sent to new owner, once the following formalities have been completed:

• Publication of the change of ownership with the land advertising service
• Registration by cadastre services.

In practice, it is the notary who takes care of these formalities at the time of signing thecertificate of ownership of immovable property.

When the property belongs to both a usufructuary and to one or more bare-owners, we are no longer talking about indivision but about dismemberment of property. The property tax is then established on behalf of the usufructuary.

After a donation or after a death, it is possible that the ownership of a property is divided between theusufructuary and one or more bare-owners.

This is the case, for example, if the deceased was married and left a surviving spouse with whom he or she had children. If there are no other children from another union, the surviving spouse may elect to receive usufruct of the property. His children then become bare-owners in part. The distribution of ownership of the property is recorded in thecertificate of ownership of immovable property signed by the notary.

The usufructuary has the use of the property and receives the income if it is rented. It's normal the usufructuary who pays the property tax.

However, the usufructuary and the bare-owners can find a different agreement between themselves.