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Cómo afecta el valor de su vivienda al impuesto sobre bienes inmuebles

Cómo afecta el valor de su vivienda a los impuestos sobre la propiedad

A key misconception that property owners have is that the purchase price (or market appraisal value) of a real property dictates the assessed value for property tax purposes. In the current economy, with home values at an all-time-low, it is especially important to ascertain a property’s Tax Assessed Value (TAV). Although impuestos sobre la propiedad are managed by county-specific property appraisers, property is not assessed based on a county-wide or zip code-wide inclusion. Instead, the TAV for real property is determined using the “Sales Comparison Approach,” the “Cost Approach,” or the “Income Approach” for similar properties in the surrounding area. Some localities are now using a Computer Assisted Mass Appraisal (CAMA) System to assess property values. The CAMA system analyzes data collected from all three of the above approaches to determine an assessed real property value. The TAV of a real property, and hence the property taxes levied, may be affected (in varying time frames) by the following factors: Mejoras o depreciación (método del coste)

  • Piscinas
  • Estructuras permanentes: añadir o quitar
  • Garajes
  • Patios
  • Sótanos acabados
  • Remodeling or “in-law” apartments
  • Edad y depreciación
  • Disminución del coste de la construcción (materiales/mano de obra)
  • Aumento del coste de la construcción (materiales/mano de obra)

Ventas de inmuebles similares en la zona (método de comparación de ventas)

  • Ejecuciones hipotecarias
  • Ventas al descubierto
  • Venta de viviendas tradicionales

Catástrofes naturales (enfoque de costes)

  • Fuego
  • Terremoto
  • Hundimiento
  • Viento
  • Inundaciones

Daños estructurales (enfoque de costes)

  • Vandalismo
  • Infestación/Termitas

Aumento o disminución de las tendencias de alquiler/arrendamiento (enfoque de ingresos) In instances where a natural disaster or structural damage causes market value to depreciate significantly, it is necessary that the property be reassessed for Tax Assessed Value (TAV). Depending on where the property is located, the current downturn in the market may not immediately affect the TAV where the “Sales Comparison Approach” is utilized. This is because some areas use a 3-year trend, which may just now be starting to negatively impact TAVs. Additionally, if permanent improvements have been made to the real property without adhering to the required permitting procedures, these improvements will not be reflected in the TAV (using the Cost Approach). Non-residential homeowners are ineligible for Homestead and other exenciones del impuesto sobre bienes inmuebles, and in many cases, they are not eligible for tax assessment caps that many resident homeowners may enjoy. In summation, the “market appraisal value” for property sales analysis and the “tax assessed value” for property taxation are not to be confused. However, one can affect the other over time.

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