Originally Posted by EuroTrash (Post 13054203)

Yes, the tax office doesn't pro rata the bill.

What dmu was saying that often when a property changes hands mid year, which inevitably most do, the buyer and seller usually agree to share the tax foncière for that year pro rata. The notaire works out the monthly tax based on the most recent bill, and the buyer pays this to the seller at the time the sale goes through. So the seller has this money set aside (or spent, or whatever) and when the bill arrives, they pay the full amount but in fact the buyer has already chipped in.
If that's the case, on the final calculation the notaire will specify the TF contribution separate from the price paid for the property, because the TF contribution wouldn't be included in any capital gains tax calculations.
This is a custom not a legal requirement, it is agreed between buyer and seller. Some buyers will refuse to chip in and you can't make them.