The rule is that newly built properties benefit from a 2 year tax exemption on land tax. However, your local tax office can grant you only a partial tax exemption on land tax for these 2 first years. It is very common that your local tax office request an amount to pay, as the town charges a special tax for itself.
You are also requested to pay “taxe ordures ménagères” (rubbish collect tax) even if you benefit from a 2 year tax exemption. However, you can reclaim this tax (and only this portion) to your tenant.
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