Taxes fonciers on vacant property

I have two questions regarding taxes foncieres on a second property.

  1. my residence secondaire has been unoccupied since purchase as it is being renovated. Do I have to pay taxes foncieres on it?
  2. when finished, I will rent it out. Is the locataire liable to pay it or am I ?

I hope someone here can answer these two question.
thanks in advance

Taxe foncière is a tax on property ownership.
It is payable by the owner irrespective of who if anyone lives at the property.
Hope this helps.

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it couldn’t be clearer. thank you

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Yes to the first, no to the second.

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Yes Geoff, I’ll third that. As a renter I’ve never paid tax fonciere. (PS that’s why I was curious about your rental’s location).

I guess the tax will be another thing to take into account when / if I buy a property.