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 the following shall be exempt:

• Association, union of religious or diocesan associations, owner ofBuildings used for worship
• 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
• Association of rescuers recognized as being of public utility and possessing hangars used to shelter his lifeboats

The rural buildings are also exempt from property tax.

The adjoining gardens buildings in respect of which associations of war mutilated persons or workers are exempt from property tax on built property.

The notary, who authenticated the bill of sale, sends the necessary documents for taxes. The same will apply if the property has been bequeathed to the association.

However, if you receive your tax notice and you have not been exempt, you will have to send your tax receipts.