Ready to sell a house, mortgage loans can delay the payment of property tax. According to Article 1 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Policies and Provisions on Property Tax and Urban Land Use Tax (Guo Shui Fa [2003] No.89): As the commercial houses developed by real estate development enterprises belong to the products of real estate development enterprises before sale, the commercial houses built by real estate development enterprises are not subject to property tax before sale; However, real estate development enterprises should levy property tax on commercial houses that have been used or rented or lent before sale.