impôts locaux – Assujettissement à la taxe foncière et à la TEOM des EHPAD locataires

This written question concerns the application of property tax and the housing occupancy tax (TEOM) to nursing homes (EHPADs) that are tenants. It seeks clarification on how these taxes are levied when the EHPAD itself does not own the property. The question affects nursing homes, local authorities responsible for tax collection, and potentially residents or their families, as tax implications could influence operational costs.