Does an association have to pay property tax?

Yes, in principle, an association, owner of real estate located in France, must pay property tax on built properties and unbuilt.

However, the following organizations and assets are the following shall be exempt:

• Association, union of religious or diocesan associations, owner ofBuildings used for worship. However, this exemption does not apply to buildings used for non-cultural purposes (e.g. commercial use).
• Combination of mutilated persons of war or work recognized as being in the public interest when their buildings are used for the hospitalization of their members. Gardens adjacent to buildings used for the hospitalization of members of associations of war mutilated or of work may also benefit from exemption from property tax.
• Association of rescuers recognized as being of public utility and possessing hangars used to shelter his lifeboats

• Rural buildings used for agricultural activities (barns, barns, silos, etc.), provided that they meet the conditions laid down by law.

When a property is acquired or bequeathed, the notary sends the tax authorities the documents necessary to update the cadastral situation and determine any exemptions applicable.

However, if the head of the association receives a tax notice and it has not been exempted, it will be necessary to send the supporting documents (certificate of recognition of public utility if applicable, notarial act specifying the use of the property, any other document showing that the use of the property corresponds to the exemption criteria) to taxes.