On January 30, 2023, Resolution RES-DGH-ONT-001-2023 was published, updating the requirements for exemption from real estate tax as follows:
- That the real property is unique, i.e., that such property is registered in the Real Estate Registry by the individual only.
- 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.