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Property tax, sometimes known as land or real estate tax, is a cantonal or communal tax on land and buildings. It is payable by natural persons and legal entities who are recorded in the land register as the owners or users (usufructuaries) of a property.
Generally speaking, the tax is calculated on the full taxable value of the property, i.e. without taking account of any related debts or mortgages. The property is taxed at its location irrespective of where the owner lives.
Certain cantons (ZH, SZ, GL, ZG, SO, BL und AG) have decided not to levy this tax. The remaining cantons apply a variety of systems. For further information, you should contact the tax administration in your canton.