There are two taxes payable on residential property. These are collected by the State for the local authorities.
These taxes are assessed at individual rates according to location and can vary. It is advisable to ask for these details when you are looking at properties to buy.
As the owner of a property you are liable for paying this tax which is due for payment by October/November. Penalties or fines are added for late payment, but it is possible to arrange a monthly prépayment scheme.
The occupant of the property on the first day of January is liable for paying this tax.