This discussion addresses who is responsible for paying property tax when a builder has not yet executed the conveyance deed, even though the CHS has been formed and obtained an Occupancy Certificate. Municipal authorities are issuing property tax notices to the CHS. The consensus is that property tax is levied on the property itself from the date of purchase, meaning CHS members are generally liable to pay it, though this can be adjusted later with the builder. A deemed conveyance may not absolve the builder of this responsibility.