How to Appeal a Property Tax Appraisal in Costa Rica
If your property appraisal in Costa Rica seems unfair or inaccurate, you have the right to challenge it. This guide explains the legal framework, the appeal process, and how AG Legal can help you protect your property rights and avoid excessive tax burdens.
Property Appraisals: The Legal Basis
The appraisal of a property for tax purposes must be conducted according to the Base Values per Constructive Typology Manual, established by the Technical Standardization Department of the National Treasury.
Each property assessment must include a detailed description of the construction type, installations, and any improvements within the lot.
Understanding these requirements allows taxpayers to verify whether their appraisal complies with established technical and legal norms — and to appeal if it does not.
When Can You Appeal an Appraisal?
-
Non-compliance with the Manual: If the appraisal ignores or violates the procedures, it can be challenged.
-
Errors in Construction Data: Incorrect details about square meters, materials, or improvements may lead to an unfair tax burden.
-
Disproportionate Property Tax: When the assessed value is higher than market reality, owners can request annulment or correction.
The Property Tax Appeal Process in Costa Rica
The law provides a clear escalation path for taxpayers who wish to challenge an appraisal:
-
Motion for Revocation: File this with the Property Department of the relevant Municipality.
-
Appeal before the Municipality Council: If the revocation is denied, you may escalate to the Council.
-
Administrative Tax Court: If the appeal is rejected, you have 15 business days to submit a final appeal to the Administrative Tax Court.
The Administrative Tax Court makes the ultimate decision on whether a new appraisal will be ordered.
Checklist: Before You Appeal
-
Copy of the appraisal report, to compare against technical requirements.
-
Evidence of errors, such as photos, plans, or documents showing inaccuracies.
-
Legal review, to ensure the appeal is filed within deadlines and with proper arguments.
How AG Legal Can Help
At AG Legal, our tax and property law experts assist property owners in:
-
Reviewing appraisals for technical and legal compliance.
-
Filing motions and appeals on time.
-
Representing clients before Municipalities and the Administrative Tax Court.
-
Reducing unfair property tax burdens through effective legal defense.
Contact us for legal assistance or learn more about our tax law services.
Final Thoughts
Property tax in Costa Rica is a legal obligation, but it must be fair and technically accurate. If you believe your appraisal is flawed, you have the right to challenge it. Acting promptly and with expert legal support is the best way to protect your investment.