Property Tax in Latin America A Comparative Analysis

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Country Facts

Group Subgroup
I Respondent
II General Information
III Legal Framework 1. Legislation
2. Competencies
3. Tax Authority and Taxpayer
4. Taxable Event
5. Tax Base
6. Rates
7. Exemptions and Concessions
IV Administrative Aspects 1. Tax Assessment
2. Property Cadastre
3. Publications, Operating Resources and Internet
4. Property Valuation
5. Objections and Appeals
6. Penalties
7. Distribution, Incentives and Use of Resources
8. Changes in the Property Tax
V Performance of Tax 1. Tax Collection
2. Tax Benefits: Immunities, Exemptions and Concessions
3. Property Cadastre
4. Property Assessment
5. Objections and Appeals
VI Financial Data