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MI CUENTA

Arrears (Art. 3.30)

 

I acquired a property without first verifying property tax situation with CRIM and later find out that the property has several years of un-paid taxes preceding the date of acquisition.

Law 83 of August 30, 1991, as amended, provides in Article 3.30 that a purchaser or owner of a property with debts preceding the date of acquisition may request the transfer of debts corresponding to previous years to the previous owner.

For individuals or entities that acquire properties through foreclosure or judicial sale, the tax liability is established considering the date of the deed of judicial sale.

What special circumstances impede the transfer of property tax debt as personal debt to a previous owner?

Law 83 section 3.30, states that debt will not be transferred under the following circumstances:

  1. Property foreclosure entered the date of application for the implementation of Article 3.30.
  2. Property that has been acquired by exchange, gift or inheritance.
  3. When the buyer assumes responsibility for payment of outstanding taxes during the transaction.
Requirements for requesting the process that transfer property tax debt as personal debt to the previous owner:
  1. Complete corresponding service request form at CRIM.
  2. Copy of deed of sale or deed transferring ownership of the property affected.
  3. Debt certificate and values certificate for the corresponding property.
  4. Registry of Property certificate or Property Tittle Study.
  5. Previous owner information: Name, Social Security number, postal and physical address, and phone number.
  6. Payment of total property debt that was properly established.