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How much are Property Taxes in Costa Rica?
The municipal government of the area where the property is located is in charge of levying and collecting property taxes. The tax rate is set annually by the municipality and is based on 0.25% of the recorded property value in the National Property Registry. The value of the property may be adjusted automatically by the municipality, when the property is sold or mortgaged or the Municipal government may send a Municipal Appraiser to establish the property value.
