Property owners in Tijuana have until June 30 to take advantage of a 100% waiver on fines and surcharges for unpaid municipal taxes. The Tijuana city council approved the decree under Mayor Ismael Burgueño Ruiz, and time is running out to settle outstanding balances penalty-free.
The tax penalty waiver covers three categories: property tax (Impuesto Predial), the real estate acquisition tax known as ISAI (Impuesto Sobre Adquisición de Inmuebles), and exclusive parking line fees. It applies to debts from fiscal year 2026 and all prior years.
What the Waiver Covers
Under the decree, the city will forgive 100% of accumulated fines, surcharges, and interest on qualifying tax debts. To qualify, taxpayers must pay their full outstanding principal balance before the June 30 deadline. Partial payments do not qualify for the waiver.
For property owners who have fallen behind on Impuesto Predial, the savings can be substantial. Fines and surcharges on delinquent Mexican property taxes compound over time, sometimes equaling or exceeding the original amount owed. This waiver eliminates that accumulated penalty entirely, as long as the base tax is paid in full.
How and Where to Pay
Tijuana residents can settle their tax debts in three ways. In-person payments are accepted at the Palacio Municipal, Monday through Friday from 8:00 a.m. to 4:00 p.m. Municipal delegation offices across the city also accept payments Monday through Friday from 8:00 a.m. to 3:00 p.m.
Online payments can be made through the city’s official website at tijuana.gob.mx. The site allows taxpayers to look up their account balance and complete payment electronically.
Key Details for Property Owners
Impuesto Predial is Mexico’s annual property tax, similar to property tax in the United States but typically much lower. Rates in Tijuana vary based on the property’s assessed cadastral value. Foreign property owners holding real estate through a fideicomiso (bank trust) are equally subject to the tax and eligible for this waiver.
The ISAI, sometimes compared to a transfer tax, applies when real estate changes hands. Buyers who completed a purchase but still owe the acquisition tax can also clear their penalties under this program.
With fewer than five days remaining before the deadline, property owners carrying any delinquent municipal tax debt in Tijuana should act quickly. After June 30, all fines and surcharges will be reinstated in full.
This story was first reported by Jornada BC.