If the property is prepared for sale or the owner intends to sell it when a good price is offered, it will be a commercial commodity and at the end of a Hawl, it should be evaluated and 2.5% of the value should be paid as Zakah.Zakah is due on the rent gained from the property, after the passing of a full Hawl from the lease contract date. Similarly, Zakah should be paid from the price of the property, when sold, after the passing of a full Hawl. The Zakah is 2.5%. The legal ruling is the same whether the building is under the control of the owner or under the control of his guardian.May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.