A: Taxable properties

Property tax is levied annually on built-up properties located in France with the exception of those expressly exempted by the provisions of this code.

Also subject to property tax on built-up properties are: 1° Installations intended to shelter people or goods or to store products as well as masonry works having the character of real constructions such as, in particular, factory chimneys, atmospheric coolers, dry docks, works serving as a support for operating equipment; 2° Works of art and communication routes; 3° Boats used at a fixed point and fitted out for habitation, trade…