Taxpayers must be attentive to the modifications made by the governments of the day with respect to taxes. This is the case, for example, of property tax. There are properties that are exempt and others that are excluded, and that is not the same. And other properties were no longer exempt.
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To clarify the matter, the District Treasury Secretariat of the Bogotá Mayor’s Office announced the properties in the different categories.
The properties exempt from property tax, explained the entity, are those that have the obligation to present a declaration to the district, showing the payment of a percentage or no value. Those properties are:
Properties owned by victims of kidnapping or forced disappearance, or by their spouse or parents
Buildings declared as national monuments or buildings of cultural interest at the national or district level.
Properties and properties affected by terrorist acts or natural catastrophes that occurred in the Capital District.
Properties that are no longer exempt
The Ministry of Finance explained that there are exemptions that have not been applied since 2014 and that according to the decrees of Law 1421 of 1993 and 352 of 2002, certain properties will no longer be subject to exemption from the payment of property tax. The properties in this category are:
Properties owned by unions and that are dedicated to that activity.
Properties of charitable entities and public assistance, of social interest, destined for hospitalization, nurseries, nurseries, nursing homes.
Buildings subjected to special treatments of historical, artistic or architectural conservation.
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Real estate owned by the Capital District intended to fulfill the functions of the creation of each dependency, as well as those dedicated to the conservation of canals, water conduction, reservoirs, tanks, purification plants, power plants, roads for public use and leftover construction.
Buildings for public parking lots built between December 21, 1998 and December 31, 2001, which were exempt from property tax payment for 10 years.
Properties of public or private law foundations, whose exclusive purpose is health care and special education for children and young people with physical, mental and psychological deficiencies.
Excluded properties
The properties excluded from the property tax are those that do not have the obligation to declare or make the payment. They are the following:
Houses and apartments for residential use, located in strata 1 and 2, whose cadastral value is less than 16 minimum wages.
Communal halls of community action boards.
Tombs and burial vaults, as long as they are not owned by the cemetery parks.
Properties of churches and religious communities other than the Catholic, recognized by the Colombian state and destined to exercise worship, as well as the pastoral houses and seminaries.
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Those that belong to the Catholic Church, such as temples, chapels, priests’ houses, episcopal houses, convents, monasteries, seminaries and similar buildings.
Facilities and military of the Police, the Central Hospital and the buildings used by the Judicial Branch.
Public employment assets highlighted in article 674 of the Civil Code.
Natural or public parks that belong to state entities.
Properties and buildings belonging to entities such as the Colombian Civil Defense, the Red Cross and the signatory subjects of the Vienna Convention, which are intended for the functions of the respective entity.
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