Treasurer and tax collector offices in Puerto Rico are county-level agencies responsible for billing, collecting, and managing property tax revenue. Puerto Rico governs property tax collection through state statute, setting the annual tax calendar, exemption eligibility rules, and procedures for delinquent properties.
Puerto Rico property owners should be aware of the state's property tax calendar, including assessment appeal deadlines and payment due dates — missing these deadlines can result in penalties, interest charges, or placement of a tax lien on the property.
Puerto Rico property owners who are 65 or older, veterans, or living with a qualifying disability may be eligible for significant property tax exemptions — contact your county tax collector or assessor office to learn about available programs and the required application documentation before the filing deadline.