On January 30, 2023, Resolution RES-DGH-ONT-001-2023 was published, updating the requirements for exemption from real estate tax as follows:

  1. That the real property is unique, i.e., that such property is registered in the Real Estate Registry by the individual only.
  2. That the value of the property registered in the Municipality does not exceed ¢20,799,000.

In cases where a person has only one property, and its value exceeds ¢20,799,000, real estate tax will be paid on the excess.