A: General information

The rental value of property liable to property tax on built-up properties, to council tax on second homes and other furnished premises not allocated to the main dwelling or to an ancillary tax established on the same bases is determined, in accordance with the rules defined by the articles 1495 to 1508, for each property or fraction of property normally intended for a separate use (1).

Each property or fraction of a property is assessed on the basis of its consistency, use, location and condition on the date of the valuation (1). The first paragraph is not applicable to the properties mentioned in I of article 1498.