Does the property company pay property tax when renting a house?

Legal analysis: the property right of real estate developed by real estate development company belongs to the development company, which established a property company and provided the property to the property company for management free of charge.

Legal basis: Article 2 of the Provisional Regulations on People's Republic of China (PRC) Property Tax shall be paid by the property owner. Property rights belong to the whole people, paid by the management unit. Property rights are paid by the mortgagee. If the owner or mortgagee of the property is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user.