Group 1 - The article discusses the tax policies related to the employment of disabled individuals and the implications for property tax during rent-free periods [1] - It specifies that for rental properties with a rent-free period as per the lease agreement, the property owner must pay property tax based on the original value of the property during that period [1] - It also addresses the property tax obligations for units and individuals using other units' properties without rent, stating that they should pay property tax based on the remaining value of the property [1]