reglab/statecodes huggingface dataset:
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5119 - Cancellation of an irregular sale by the Collection Center

When any real property has been sold because of delinquent taxes and auctioned in favor of the Collection Center, and it is later discovered that, for whatever reason, there were irregularities in said sale, and that its owner has been unduly deprived of his property, the Collection Center is empowered to cancel said sale and, when necessary, to issue a certificate of redemption which shall have the effect of a new transfer of the property to its owner or to his/her heirs or assigns, whichever the case might be, and the property shall remain subject to all liens and legal claims against it to the same extent and in the same manner as if it had not been sold for the payment of taxes, and the Property Registrar shall record the certificate of redemption without charging any fee whatsoever for that service.
History —Aug. 30, 1991, No. 83, § 4.19.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 245 - Attachment, Sale and Redemption of Property (§§ 5101 — 5120) › § 5120 - Partial or total redemption of properties; Puerto Rico Land Act

Notwithstanding the fact that the term of one year fixed by § 5114 of this title for the redemption of the properties sold for the collection of taxes has transpired, in all those cases in which the Collection Center adjudicates upon itself rural property at public auction for the collection of taxes, penalties and costs that encumber it by which sale agreements are executed by the delinquent taxpayer with the Secretary of Agriculture to comply with Title V of the Land Act of Puerto Rico approved April 12, 1941, as amended, the Collection Center may issue redemption certificates for all or that part of said real property committed by sale by said taxpayer in favor of the Secretary of Agriculture through the total payment, or the proportional part of the redemption price, and the main real estate property corresponding to the redeemed parcel.
History —Aug. 30, 1991, No. 83, § 4.20.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5131 - Definitions

For the purposes of this chapter, the phrases and terms stated hereinafter shall have the following meaning:
(a) Parcel.— Means the cadastral unit represented by the portion of land that constitutes a complete physical unit, which is delimited by a line that, without interruption, returns to its point of origin and belongs to one or various owners pro indiviso or holders.
(b) Land lot.— Means a registry unit represented by the portion of land belonging to an owner or various owners pro indiviso, registered in the Property Registry.
(c) Cadastral certificate.— Means the document issued by the MRCC, which certifies the cadastre status of a parcel or land lot that has been duly registered in the cadastre.
(d) MRCC.— Means the Municipal Revenue Collection Center [CRIM in Spanish].
(e) Board.— Means the Puerto Rico Cadastre Advisory Board.
(f) Cadastre.— Means the graphic, numeric, literal, statistic and digital description and representation of all the properties of Puerto Rico. It serves fiscal, juridical, economic and administrative purposes.
(g) Land Information Management System (LIMS).— Means the Land Information Management System of Puerto Rico, a system implemented by CRIM (Spanish acronym) with the capacity of maintaining a cadastral database for tax purposes. It is a modeling, storing, updating, and cadastral consultation tool that allows for the maintenance of an accurate, updated, and actual parcel registry pursuant to the provisions of this chapter.
(h) Cadastral base map.— Means the digitized map developed as part of the LIMS composed of levels of information of geodetic control network, orthopictures, plane surveying and cadastre, superimposed with high precision over a detailed and updated reference of geographical coordinates kept by the MRCC.
(i) RPA.— Means the Regulations and Permits Administration [ARPE in Spanish], created by virtue of §§ 71 et seq. of Title 23.
(j) Municipal Permits Office.— Means the permits office established in the municipalities for the transfer of powers of the Planning Board and the RPA, as provided in § 4610 of this title.
History —Aug. 30, 2000, No. 235, § 1, eff. 90 days after Aug. 30, 2000; Nov. 10, 2014, No. 184, § 8.02.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5132 - Cadastral Base Map

The Puerto Rico Cadastral Map shall be the official map for tax purposes of all that is related to CRIM.
History —Aug. 30, 2000, No. 235, § 3, eff. 90 days after Aug. 30, 2000; Nov. 10, 2014, No. 184, § 8.03.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5133 - Survey plan—Requirement

For any land plotting, segregation, grouping, and capacity rectification of real property, a survey plan drawn by an authorized professional shall be required, as provided by §§ 711 et seq. of Title 20, and pursuant to the standards established by the MRCC through regulations. A survey plan shall also be required for the first transaction of transfer of title of a parcel or land lot made after the date of effectiveness of this act and its regulations.
History —Aug. 30, 2000, No. 235, § 4, eff. 90 days after Aug. 30, 2000.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5134 - Survey plan—Certified copy

Once the RPA, or the corresponding municipal permits office, approves the survey plan, it shall be the obligation of the professional who drew the plan to submit a certified copy thereof to the MRCC, within a term not greater than twenty (20) days counted from the date of notice of the approval of the plan by the RPA or the municipal permits office.
History —Aug. 30, 2000, No. 235, § 5, eff. 90 days after Aug. 30, 2000.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5135 - Cadastral certificate—Required

In the execution of deeds to authorize any of the transactions described in § 5133 of this title, it shall be the obligation of the person making the transaction or of the person who segregates, groups, lots, or requests the capacity rectification, to procure the survey of the corresponding property and to obtain the cadastral certificate thereof, which shall be attached by the authorizing notary to the document to be filed at the Property Registry and the MRCC.
History —Aug. 30, 2000, No. 235, § 6, eff. 90 days after Aug. 30, 2000.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5136 - Cadastral certificate—Effectiveness and content

The cadastral certificate shall be issued at the request of the owner or holder of title deed or of the notary or official performing as notary. The effectiveness of the certificate shall be of sixty (60) days, and its cost shall be determined by the MRCC through regulations.
The cadastral certificate shall contain the following information:
(a) Number of issue.
(b) Complete name of owner.
(c) Cadastral number assigned to the land lot or parcel.
(d) Juridical situation of the real estate.
(e) Area of the grounds and the parcels that constitute them.
(f) Location.
(g) Date and time of issue.
(h) Name and signature of authorizing official.
(g) Any other data as determined through regulations.
History —Aug. 30, 2000, No. 235, § 7, eff. 90 days after Aug. 30, 2000.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5137 - Cadastral certificate—Return to MRCC

Once the transaction has been registered at the Property Registry, the latter shall return to the MRCC the corresponding cadastral certificate with the information on the transaction pursuant to the entries in the Registry, and complying with any other requirement established through regulations.
History —Aug. 30, 2000, No. 235, § 8, eff. 90 days after Aug. 30, 2000.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5138 - Urbanization developments—Certified plan

In the case of urbanization developments, in addition to any other requirement herein contained, it shall be the obligation of the developer to submit to the MRCC a plan certified by an authorized professional, as provided by §§ 711 et seq. of Title 20, that reflects the status of the project, once the development has been completed.
History —Aug. 30, 2000, No. 235, § 9, eff. 90 days after Aug. 30, 2000.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5139 - Urbanization developments—Geodetic control monuments

In the case of housing developments, in addition to any other requirement herein contained, it shall be the obligation of the developer to place survey markers, with the purpose of facilitating survey works to be conducted there in the future. The type and number of survey markers shall be established by the Puerto Rico Surveyor’s Office.
History —Aug. 30, 2000, No. 235, § 10, eff. 90 days after Aug. 30, 2000; Nov. 10, 2014, No. 184, § 8.04.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5140 - Cadastral date—Consignment

The Property Registry and the MRCC must consign the cadastral date determined through regulations in their entries and registries, in order to achieve uniformity in cadastral, registry and taxation data in the future.
History —Aug. 30, 2000, No. 235, § 11, eff. 90 days after Aug. 30, 2000.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5141 - Copies—Procedure

The process for the issue copies of plans, documents, and LIMS-related technical information, as well as the amount of the fees to be paid therefore, shall be determined through regulations.
History —Aug. 30, 2000, No. 235, § 12, eff. 90 days after Aug. 30, 2000.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5142 - Geodetic Control Division—Establishment

The MRCC shall establish a Geodetic Control Division, which shall have the purpose of providing technical support in all geodetic related matters. This division shall be directed by a land surveyor with license to practice the profession in Puerto Rico.
History —Aug. 30, 2000, No. 235, § 13, eff. 90 days after Aug. 30, 2000.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5143 - Technical Advisory Board—Creation

A Technical Advisory Board is hereby created, which shall be constituted by a representative of the Property Registry, an engineer and a land surveyor, members of the Engineer and Land Surveyor College, and two MRCC representatives.
History —Aug. 30, 2000, No. 235, § 14, eff. 90 days after Aug. 30, 2000.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5144 - Technical Advisory Board—Functions

The functions of the Board shall be the following:
(a) To provide technical input to the cadastre.
(b) To participate and offer recommendations to establish regulatory criteria and standards to govern the land lot and parcel surveying process.
(c) To direct efforts to seek agreement between the Property Registry and the cadastre.
(d) Any other function assigned through regulations by the MRCC.
History —Aug. 30, 2000, No. 235, § 15, eff. 90 days after Aug. 30, 2000.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5145 - Cooperation

The government agencies of the Commonwealth of Puerto Rico, the departments, and instrumentalities thereof, public corporations and municipal governments shall cooperate in the establishment and maintenance of the Puerto Rico Cadastre, set forth in Executive Order OE-1996-07 of February 27, 1996.
History —Aug. 30, 2000, No. 235, § 16, eff. 90 days after Aug. 30, 2000; Nov. 10, 2014, No. 184, § 8.05.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5145a - Appropriations

The CRIM shall be appropriated annually the sum of four million dollars ($4,000,000) beginning in July 1, 2015, for the operations and maintenance of the Puerto Rico Cadrastre. The Office of Management and Budget in conjunction with the CRIM shall revise the sum provided herein every three (3) years in order to ensure that it meets all the requirements to guarantee the operations and maintenance of the Puerto Rico Cadastre.
History —Aug. 30, 2000, No. 235, added as § 17 on Nov. 10, 2014, No. 184, § 8.06.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 246 - Plat Mapping and Real Estate Surveys (§§ 5131 — 5146) › § 5146 - Regulations

The MRCC shall promulgate the regulations necessary for the execution and implementation of this chapter.
History —Aug. 30, 2000, No. 235, § 17, eff. 90 days after Aug. 30, 2000; renumbered as § 18 on Nov. 10, 2014, No. 184, § 8.07.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5152 - Buildings under construction; equipment and machinery to be installed or used

As of the first of July 1991, every building under construction on said date, or whose construction is started after said date shall be exempted from payment of all property taxes imposed. All equipment, material and machinery acquired to be installed or used, and which is installed or used in a building or partly in the lot and partly in said building or exclusively in a lot, shall also be covered by this exemption, but said exemption shall expire as soon as such installation or use is ended and said equipment, material and machinery becomes a part of the job; but in no case shall this exemption be in effect for more than three (3) years from the date such machinery, material or equipment is available in Puerto Rico for its installation or use in a construction in progress. Provided, That as for businesses exempted under the Puerto Rico Tourism Development Act of 2010, §§ 6341 et seq. of Title 23, whose property tax exemption period has not started as per the terms of its grant for real property and which submits an application for exemption under this section, the portion of land in which the construction is being carried out or in which the equipment and machinery is installed or used for the term of the exemption provided in this section shall also be deemed to be exempted from property taxes.
History —Aug. 30, 1991, No. 83, § 5.02; July 10, 2010, No. 74, § 9.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5153 - Term of the exemption

The exemption established by §§ 5152–5159 of this title shall be in effect until the exempt building is finished, or is in a condition to be used for the purposes for which it was constructed, or starts to be partially or totally occupied; but in no case shall the exemption be in effect for more than three (3) years from the date the construction of the building was begun. The effectiveness of this exemption with regards to machinery, material and equipment shall be governed by the provisions of § 5152 of this title.
History —Aug. 30, 1991, No. 83, § 5.03.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5154 - Taxation upon expiration of exemption

If the tax exemption ceases on, or after the first of January but on, or before June 30 of any year, the building shall remain subject to the levy and payment of property taxes for the fiscal year commencing on the following July first. When this occurs, the Collection Center shall immediately proceed to appraise the building as of the first of January immediately preceding, and to issue the corresponding receipts in manner determined by law.
History —Aug. 30, 1991, No. 83, § 5.04.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5155 - Exemption—Request

Every person who believes he/she is entitled to the exemption established by §§ 5152–5159 of this title, shall present an exemption request to the Collection Center providing all the information required. In the case of buildings whose construction was begun after July 1, 1991, the exemption request must be presented within thirty (30) days following the start of the project. In the case of machinery, material and equipment available for installation, or in the process of being installed on the effective date of this act, the request must be presented within thirty (30) days following said effective date; in all other cases of this nature the request must be presented within thirty (30) days following the date on which the machinery or equipment was received by the firm that will finally use it, or by its agent in Puerto Rico for the purpose of installing the aforesaid. Regarding the materials, the Collection Center will prescribe through regulations, the date on which the exemption request must be submitted. The exemption requests presented after the terms prescribed herein have expired will be refused by the Collection Center, unless it is shown to the satisfaction of said agency that special circumstances have prevented the timely presentation of the request.
History —Aug. 30, 1991, No. 83, § 5.05.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5156 - Exemption—Additional information

In addition, the Collection Center is hereby empowered to require from any petitioner, any additional information that in its judgment, is needed prior to recognizing the exemption. If the petitioner does not furnish the information requested within the term of thirty (30) days, or within an additional term granted to him/her by the Collection Center for that purpose, the Collection Center may deny recognition of the exemption.
History —Aug. 30, 1991, No. 83, § 5.06.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5157 - Exemption—Other taxes shall be paid

The Collection Center shall not recognize any exemption whatsoever by virtue of §§ 5152–5159 of this title until the petitioner shows that he/she has paid in full to the Collection Center all the property taxes owed on properties belonging to him/her, with the exception of those cases in which the tax owed is challenged before the courts, is postponed or is pending collection.
History —Aug. 30, 1991, No. 83, § 5.07.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5158 - Exemption—Ruling of Collection Center shall be final

The ruling of the Collection Center recognizing or refusing to recognize a tax exemption under §§ 5152–5159 of this title shall be final and unappealable.
History —Aug. 30, 1991, No. 83, § 5.08.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5159 - Exemption—Regulations

The Governing Board of the Collection Center shall adopt the rules and regulations needed to implement the provisions of §§ 5152–5159 of this title subject to the provisions of §§ 2101 et seq. of Title 3, known as the “Uniform Administrative Procedures Act.”
History —Aug. 30, 1991, No. 83, § 5.09.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5160 - Raw materials—Exempt; definition

For the purpose of §§ 5160–5163 of this title, “raw materials” shall be understood to mean not only products derived from farming or the so-called extractive industries in their natural form, but any subproduct, any partially processed product, or any finished product, provided it is used as an ingredient or as an integral part of another industrial product, so that when the industrial process is performed, said “raw materials” totally and completely become part of the finished product, or are completely consumed, totally extinguished and cease to exist.
History —Aug. 30, 1991, No. 83, § 5.10.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5161 - Raw materials—Finished products; definition

Finished products.— Shall be understood to mean those commercial goods obtained by combining two or more “raw materials” or submitting one or more of these to industrial processes, provided that in one case or the other, predetermined methods and manual labor are used directly or indirectly.
History —Aug. 30, 1991, No. 83, § 5.11.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5162 - Raw materials—Property tax exemption

The “raw materials” guaranteed to be used in the production of finished goods shall be exempt from payment of all property taxes while in the possession of the producer of the finished goods.
History —Aug. 30, 1991, No. 83, § 5.12.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5163 - Raw materials—Regulations

Subject to §§ 2101 et seq. of Title 3, known as the “Uniform Administrative Procedures Act”, the Governing Board of the Center shall provide, through rules and regulations, the methods and those norms needed to implement §§ 5160–5163 of this title, and may require that the taxpayers present any of the evidence needed for that purpose.
History —Aug. 30, 1991, No. 83, § 5.13.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5164 - Products stored for aging; exemption after first year

For the purpose of stimulating the improvement of their quality, those products whose quality the Secretary of the Treasury recognizes will improve with aging, pursuant to the provisions of §§ 564 et seq. of Title 13, are hereby exempted from payment of all property taxes for every fiscal year subsequent to the first fiscal year in which they were stored for aging.
Provided, That in order to grant said exemption the Secretary of the Treasury must submit to the Collection Center the corresponding administrative resolutions issued to that effect.
History —Aug. 30, 1991, No. 83, § 5.14.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5165 - Tax exemption for properties affected by slum clearance and urban renewal projects—Generally

Those properties that are wholly or partially affected by housing, slum clearance and urban renewal projects, are hereby exempted from payment of all property taxes, following the procedures provided below.
It shall be understood that properties “affected by housing, slum clearance or urban renewal projects” are those located in areas in which the Planning Board has favorably recommended the development of a housing, slum clearance or urban renewal project. The Planning Board shall serve the Collection Center with a copy of its recommendation which will include a map indicating the affected area.
History —Aug. 30, 1991, No. 83, § 5.15.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5166 - Tax exemption for properties affected by slum clearance and urban renewal projects—Request; notification of rights to owners

The owner of a property affected by a housing, slum clearance or urban renewal project, as provided above, may present a request to the Collection Center to avail him/herself of the benefits of §§ 5165–5171 of this title.
In order to enjoy such benefits, the taxpayer must file the tax exemption request at the Collection Center, within sixty (60) days following the date in which the Planning Board notifies him/her that his/her property has been affected by a housing, slum clearance or urban renewal project, as provided in this section, or within thirty (30) days following the date of notice of the tax levied on the affected property, whichever of the two situations occurs first. In those cases in which the taxpayer files his/her request beyond the terms indicated above, the Collection Center will grant him/her such benefits prospectively, starting with the year of the current levy if he/she files the request prior to the first of July or at the beginning of the following year if he/she should file after that date.
It will be the duty of the Planning Board to notify the Collection Center of every case in which they have proceeded to freeze a property affected by said housing, slum clearance or urban renewal projects and notify the owners of the properties thus affected of the rights granted them by §§ 5165–5171 of this title.
History —Aug. 30, 1991, No. 83, § 5.16.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5167 - Properties that are vacant or not in use which do not produce income

Those properties affected pursuant to the provisions of § 5166 of this title, which are vacant or not in use and are not producing income shall be exempt from all property taxes as long as they remain in such a condition.
History —Aug. 30, 1991, No. 83, § 5.17.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5168 - Properties subject to building restrictions

Those built-up lots in which the building has been affected in the manner established in §§ 5165–5166 of this title, and the building is being used by its owner as his/her own dwelling, shall be exempt from all property taxes for the total appraisal value of the lot and building for tax purposes while the legal building restriction which causes the exemption lasts. In those cases in which the affected or built-up lots are producing income, they will only be exempt from fifty percent (50%) of the property taxes while the legal building restriction which causes the exemption lasts.
History —Aug. 30, 1991, No. 83, § 5.18.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5169 - Determinations—Change

The reconstruction, extension or improvement of any structures or the productive use of a property that has availed itself of the benefits of §§ 5165–5170 of this title, shall be sufficient cause for the Collection Center to revise its determinations and notify the owner of the property of any change made in said determinations.
History —Aug. 30, 1991, No. 83, § 5.19.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5170 - Determinations—Revision

An interested party may make use of the procedure established in § 5079 of this title to revise the determinations of the Collection Center.
History —Aug. 30, 1991, No. 83, § 5.20.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5171 - Determinations—Start and duration

The exemption granted by §§ 5165–5171 of this title shall take effect as of the 1st of January of the year in which the property was partially or totally affected as provided by § 5165 of this title if the date of its being affected occurs prior to the first of July of any year, and for the entire time that it remains in such a condition.
History —Aug. 30, 1991, No. 83, § 5.21.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5172 - Properties affected by official plans or maps, and plans and programs—Generally

All properties that are totally or partially affected by the Official Road and Street Plans or Maps approved by the Planning Board of Puerto Rico, as well as those that are totally or partially affected by the recommendations included by the Planning Board in the Integral Development Plan for Puerto Rico, the Four-Year Investment Program and/or the Land Use Plans established by §§ 62 et seq. of Title 23, known as “Organic Act of the Puerto Rico Planning Board”, are hereby exempt from the payment of all taxes following all procedures provided below.
History —Aug. 30, 1991, No. 83, § 5.22.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5173 - Properties affected by official plans or maps, and plans and programs—Request

The owner of a totally or partially affected property as provided above, may present a request to the Collection Center to avail him/herself of the benefits of §§ 5172–5179 of this title, accompanied by a certification from the Planning Board stating which is the part of the lot affected by the official plans or maps or which is in conflict with the plans and programs recommended by the Planning Board. The Planning Board shall notify the owner of the property thus affected of the rights granted him/her by this part.
In order for the owner of the property thus affected to be able to enjoy such benefits, the taxpayer must file a tax exemption request at the Collection Center within thirty (30) days following the date of said notice, or within thirty days (30) following the date of the notice of the tax assessment for the affected property, whichever occurs first.
History —Aug. 30, 1991, No. 83, § 5.23.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5174 - Properties affected by official plans or maps, and plans and programs—Scope and terms

Those lots affected by the official plans or maps and programs adopted by the Planning Board as indicated above, that are vacant, or unused, and are not producing income, shall be exempt from all property taxes as long as they remain in such a condition and for the duration of the legal building restriction that causes the exemption.
Likewise, those built-up lots which are vacant or unused and are not producing income shall be exempt from all property taxes as long as they remain in such a condition and for the duration of the legal building restriction that causes the exemption.
In all cases of lots and real estate properties with a greater surface area that are only partially affected by government projects, and those where the remainder of the land may continue to be used or is destined for the uses allowed by the Puerto Rico Planning Board, the tax exemption provided by §§ 5172–5179 of this title shall be limited exclusively to the appraisal of the portion of the property thus affected as long as it remains in the condition that caused the exemption.
History —Aug. 30, 1991, No. 83, § 5.24.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5175 - Properties affected by official plans or maps, and plans and programs—Own dwelling; income-producing assets

Those edified lots included in §§ 5172–5179 of this title, in which the building thus affected is being used by its owner as his/her dwelling, or is producing income, shall be exempt from all property taxes up to fifty percent (50%) of the appraisal value for tax purposes on the lot and the building, as long as the legal restriction to build that causes the exemption persists. Except for newly-constructed multi-level structures devoted exclusively to the vehicle parking business, the properties that produce income because they are being used as lots for the sale of new or used motor vehicles, shall be not be eligible for the benefits of the exemption proposed herein.
History —Aug. 30, 1991, No. 83, § 5.25; Sept. 6, 1996, No. 196, § 2; Dec. 19, 1997, No. 170, § 2.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5176 - Properties affected by official plans or maps, and plans and programs—Property with building restrictions

Those lots that are not edified and are producing income, which are affected by the official plans or maps, or by the aboved-mentioned plans and programs recommended by the Planning Board, shall likewise be exempt from all property taxes up to fifty percent (50%) of the appraisal value for taxable purposes if the project indicated in them were to be developed, and no construction can be done on the remainder of the lot because the planning regulations prohibit it. This exemption shall be allowed for the duration of the legal building restriction that caused the exemption. Except for newly-constructed multi-level structures engaged exclusively to the vehicle parking business, the lots that produce income because they are being used for the sale of new or used motor vehicles or the lots that are being used as vehicles parking areas, shall be eligible for the benefits of the exemption provided herein.
History —Aug. 30, 1991, No. 83, § 5.26; Sept. 6, 1996, No. 196, § 3; Dec. 19, 1997, No. 170, § 3.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5177 - Properties affected by official plans or maps, and plans and programs—Commencement and duration

The exemption granted by §§ 5172–5179 of this title shall be effective as of the 1st of January of the year in which the property was totally or partially affected, as provided by § 5172 of this title, should the date of the encumbrance occur prior to the first of July of any year and last for the time it remains in the condition that caused the exemption, and it should furthermore comply with the provisions of Act No. 46 of June 26, 1987, in order to qualify for the tax exemption for properties affected by official plans or maps and programs of the Planning Board.
History —Aug. 30, 1991, No. 83, § 5.27.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5178 - Properties affected by official plans or maps, and plans and programs—Productive use of exempted properties

The construction of any structure or the productive use of a lot that has availed itself of the benefits of §§ 5172–5179 of this title shall be sufficient reason for the Collection Center to revise its determinations and notify the owner of the property of any change made in said determinations.
History —Aug. 30, 1991, No. 83, § 5.28.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5179 - Properties affected by official plans or maps, and plans and programs—Revision of determinations

An interested party may use the procedure established in § 5079 of this title to revise the determinations of the Collection Center related to §§ 5172 and 5179 of this title.
History —Aug. 30, 1991, No. 83, § 5.29.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5180 - Assets of persons displaced—In general

The property tax corresponding to Fiscal Year 1992-93 and subsequent fiscal years levied on any property whose appraisal value for tax purposes does not exceed $10,000 (one hundred thousand dollars ($100,000) for fiscal years 2009-10, 2010-2011, and 2011-12) and which was acquired or built to be used as a home by any person displaced from his/her residence in a zone in decay or in a slum as the result of any urban renewal and housing development or public improvements project or any government action, shall be reduced by seventy-five percent (75%) of its total for a term of ten (10) years, and by fifty percent (50%) of its total for an additional term of five (5) years as of the date it is registered in the Property Registry in the name of said person or when said person’s ownership is registered.
For the purposes of this section, “acquired or constructed to be used as a home” shall be understood to be any structure that on the 1st of January of each year is being used, or is available for use as a dwelling by its own owner with his/her family, if any; including the lot where said structure is located in the case of property located in the urban zone, and in the case of properties located in the rural zone, the parcel where the structure is located up to a maximum capacity of one cuerda. The condition of being a “person displaced from his/her residence by the development of any urban renewal, housing or public improvement program or by any government action” may be verified only through the presentation to the Collection Center of a certificate to such effects authorized by the Housing Department of Puerto Rico.
The tax reduction granted by the provisions of this section shall cease as soon as the buyer or the builder conveys the property or ceases to reside in the property subject of this reduction, or fails to comply with the zoning regulations in effect.
History —Aug. 30, 1991, No. 83, § 5.30; Mar. 9, 2009, No. 7, § 64; July 10, 2009, No. 37, § 34.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5181 - Exemption of assets of persons displaced—Effect on other taxation provisions

The provisions of §§ 5180–5183 of this title shall in no way affect the homestead exemption, the property tax exemption granted to veterans of the Armed Forces of the United States, and the discount for prompt payment; but the enjoyment of the benefits granted by §§ 5180–5183 of this title and the enjoyment of the tax relief benefits granted to properties used as dwellings are hereby declared incompatible; and the owners of those properties that qualify for the enjoyment of both benefits, may claim only one of said benefits for any fiscal year.
History —Aug. 30, 1991, No. 83, § 5.31.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5182 - Exemption of assets of persons displaced—Nonprofit organization

Property taxes corresponding to the 1992-93 fiscal year and for any subsequent fiscal year on any property in the possession of any non-profit organization duly authorized under the laws of Puerto Rico, to be rented to any person displaced by the development of any urban renewal or housing project or any government action, shall likewise be reduced by seventy-five percent (75%) of its total, provided the property is used and the rental fees established pursuant to the rules and regulations promulgated by the Federal Housing Administration under the provisions of § 221 of the National Housing Act, as amended.
The Collection Center shall apply the tax reduction established by this section only to those dwellings that the Department of Housing of Puerto Rico certifies as destined to be rented to persons displaced as a result of the development of urban renewal or housing projects; that the rental fees fixed do not include any profit for the organization; that said dwellings and fees are subject to the regulations promulgated by the Federal Housing Administration pursuant to § 221 of the National Housing Act, as amended, and that said dwellings are necessary in the public interest.
History —Aug. 30, 1991, No. 83, § 5.32.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5183 - Exemption of assets of persons displaced—Regulations

The Collection Center shall prescribe the rules and regulations needed to comply with §§ 5180–5183 of this title.
History —Aug. 30, 1991, No. 83, § 5.33.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5184 - Property acquired by the Commonwealth or by the Government of the United States of America

(a) Every owner of property acquired by voluntary purchase or expropriation by the Commonwealth of Puerto Rico and its instrumentalities or by the Government of the United States of America, shall be exempt from paying property taxes when said voluntary purchase or expropriation occurs after the first of January but before the first of July of any year, and subject to the conditions established below.
(b) The only taxes exempt from payment by this section shall be those corresponding to the fiscal year commencing on the first of July after the voluntary purchase or expropriation.
(c) Nothing provided herein shall be understood to limit the right of the Collection Center to collect any taxes owed on the property sold or expropriated prior to the exemption granted by this section.
History —Aug. 30, 1991, No. 83, § 5.34.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5185 - Retailers with sales under $150,000—Generally

Any natural or juridical retailer directly engaged in the sale of goods or services to consumers who does not enjoy a larger exemption at present, is hereby exempted from the personal property tax levied by virtue of §§ 5001 and 5002 of this title, and the real property tax levied by the municipalities of Puerto Rico for an amount equal to the tax levied on said property up to a valuation of fifty thousand dollars ($50,000); provided, that the annual sales volume of said natural or juridical person’s business or businesses has not exceeded one hundred fifty thousand dollars ($150,000) during the calendar year immediately preceding the fiscal year for which the tax is computed. Natural or juridical persons engaged in the concurrent manufacture and retail sale of goods, shall be entitled to the exemption granted by §§ 5185 and 5191 of this title only for that part of their operations which properly corresponds to retail sales.
History —Aug. 30, 1991, No. 83, § 5.35; Aug. 6, 1992, No. 45, § 8.