In certain instances, you may be entitled to reduced property tax.
Who has to pay property tax?
If, on 1 January of the financial year, you hold a real right to the home, you have to pay property tax. You therefore certainly cannot pass it on to a tenant.
If you have had a new home built, the year following its entry into use will be the first one during which you will be liable for property tax.
More information on property tax