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Property taxes in Tijuana are surprisingly affordable compared to most North American cities.
The annual "Predial" tax rate sits at just 0.19% of the assessed value, but the key factor that keeps costs low is that assessed values are typically only 10-30% of actual market value. For a $150,000 USD home, you'll likely pay between $57-$86 annually in property tax, plus municipal fees of $150-$250, making total yearly costs quite manageable for most homeowners.
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Property taxes in Tijuana are based on cadastral values that represent 10-30% of market value, with a standard rate of 0.19% annually.
Total yearly costs for homeowners include property tax, municipal fees, and potentially fideicomiso fees for foreign buyers in restricted zones.
| Market Value (USD) | Estimated Cadastral Value | Annual Property Tax | Municipal Fees | Fideicomiso (Foreigners Only) | Total Annual Cost (Mexican) | Total Annual Cost (Foreigner) |
|---|---|---|---|---|---|---|
| $100,000 | $20,000-$30,000 | $38-$57 | $120-$300 | $500-$1,500 | $158-$357 | $658-$1,857 |
| $150,000 | $30,000-$45,000 | $57-$86 | $150-$250 | $500-$1,500 | $207-$336 | $707-$1,836 |
| $250,000 | $50,000-$75,000 | $95-$143 | $200-$350 | $500-$1,500 | $295-$493 | $795-$1,993 |
| $500,000 | $100,000-$150,000 | $190-$285 | $250-$450 | $500-$1,500 | $440-$735 | $940-$2,235 |
What's the current property tax rate in Tijuana for residential homes?
As of September 2025, the annual property tax rate in Tijuana is 0.19% of the assessed cadastral value for most residential properties.
This rate applies to the vast majority of single-family homes, condos, and residential properties within Tijuana municipality. The rate can vary slightly between 0.1% and 0.3% depending on specific municipal classifications, but 0.19% is the standard rate you can expect to pay.
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This rate is significantly lower than what you'd pay in most U.S. or Canadian cities, where property tax rates typically range from 0.5% to 2.5% of assessed value. The key difference is that Tijuana's assessed values are much lower than market values.
The tax is called "Predial" and is collected annually by the municipal government to fund local services like street maintenance, public lighting, and municipal operations.
How exactly is your property's assessed value calculated in Tijuana?
The assessed value, called "cadastral value," is determined by the municipality using government valuation tables, not your purchase price or current market value.
The cadastral office uses factors including property size, construction type, improvements made, and neighborhood zone to calculate this value. They update these valuation tables periodically, but not annually like market prices fluctuate.
Most importantly, the cadastral value typically represents only 10-30% of the actual market value of your property. This means if you bought a house for $200,000 USD, the assessed value for tax purposes might only be $40,000-$60,000 USD.
The municipality doesn't automatically adjust your assessed value when property values rise in your neighborhood. You can request a reassessment if you believe the value is too high, or the city may conduct periodic area-wide reassessments.
The valuation is based on government tables that consider construction materials, age of the property, lot size, and municipal zone classifications rather than recent sales data.
What are typical assessed values per square meter in different Tijuana areas?
Central Tijuana premium zones like Zona Centro, RĂo, Calete, and Playas have market values of MXN 75,000-84,000 per square meter, but cadastral values are typically MXN 7,500-25,000 per square meter.
In suburban and more affordable neighborhoods, market values range from MXN 12,000-30,000 per square meter, making typical cadastral values around MXN 1,200-9,000 per square meter for tax calculation purposes.
The exact cadastral value depends heavily on your specific property's classification in municipal records. Two similar properties on the same street might have different assessed values based on when they were last evaluated or their specific construction details.
Higher-end neighborhoods like La Mesa, Zona RĂo, and areas near the U.S. border generally have higher cadastral values, while older residential areas and properties farther from the border tend to have lower assessments.
For the most accurate cadastral value for any specific property, you need to check directly with the municipal cadastral office, as these values can vary significantly even within the same neighborhood.
How much yearly property tax will you pay on a $100,000 USD home?
For a $100,000 USD home in Tijuana, you'll typically pay between $38-$57 annually in property tax, depending on the specific cadastral assessment.
This calculation assumes your cadastral value is $20,000-$30,000 USD (the typical 20-30% of market value). At the 0.19% tax rate, this translates to relatively low annual costs compared to most North American cities.
Your exact tax amount depends on your property's specific cadastral classification, which you can verify at the municipal office. Properties in premium zones might have higher cadastral values, while those in developing areas might be assessed lower.
Keep in mind this covers only the property tax itself. You'll also need to budget for municipal service fees (water, trash, lighting) which add approximately $120-$300 USD annually for a typical home.
If you qualify for early payment discounts by paying in January, you could reduce this amount by 10-20%, making your effective annual property tax as low as $30-$46 for a $100,000 home.
What would you pay annually on $250,000 and $500,000 USD homes?
| Home Value (USD) | Estimated Cadastral Value | Annual Property Tax (Low End) | Annual Property Tax (High End) | With 15% Early Payment Discount |
|---|---|---|---|---|
| $250,000 | $50,000-$75,000 | $95 | $143 | $81-$122 |
| $500,000 | $100,000-$150,000 | $190 | $285 | $162-$242 |
| $750,000 | $150,000-$225,000 | $285 | $428 | $242-$364 |
| $1,000,000 | $200,000-$300,000 | $380 | $570 | $323-$485 |
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Are there additional fixed fees beyond the percentage-based property tax?
Yes, municipal service charges for water, trash collection, sewage, and public lighting are separate from your property tax and typically cost $120-$300 USD annually for a standard home.
These fees are not included in your Predial (property tax) calculation and are billed separately by the municipality. Larger or luxury properties may face higher service charges, potentially reaching $400-$500 annually.
Foreign buyers in restricted zones must also pay an annual fideicomiso (bank trust) fee of $500-$1,500 USD per year, which is required for legal ownership but doesn't apply to Mexican citizens or permanent residents with direct title.
Some neighborhoods may have additional HOA fees or special assessment districts, but these vary widely by location and aren't universal across Tijuana. Always verify specific fees for your target neighborhood before purchasing.
The municipal service fees typically include water service, waste collection, street lighting, and basic municipal services, making them effectively mandatory for all property owners.
When are property taxes due and what's the payment schedule?
Property taxes in Tijuana are paid annually, with the payment period typically running from January through the end of the fiscal year.
The municipality offers significant early payment discounts for those who pay during January and February, making annual payment the most cost-effective option for most homeowners.
Some property owners can arrange quarterly payments with the municipal office, but this eliminates your eligibility for early payment discounts and may involve additional administrative fees.
The exact deadline varies slightly year to year, but payments made after March typically lose all discount opportunities and may face penalties if paid significantly late.
Most property owners receive their annual tax bill in December or January, giving them time to take advantage of early payment discounts if they pay promptly.
How much can you save by paying property taxes early?
Tijuana offers substantial early payment discounts that can save you 10-25% on your annual property tax bill.
- 25% discount - Payment made January 1-15
- 20% discount - Payment made January 16-31
- 15% discount - Payment made during February
- 10% discount - Payment made in March (some years)
- No discount - Payment made April or later
For a typical $150,000 home with $70 annual property tax, paying in early January could save you $17.50, reducing your tax to just $52.50 for the year.
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Senior citizens, disabled individuals, and other vulnerable groups may qualify for an additional 50% discount on their primary residence, which can be combined with early payment discounts for maximum savings.
These discounts make January the optimal time to pay your property taxes, and many property owners budget specifically to take advantage of these substantial savings.
What penalties apply if you pay property taxes late?
Late property tax payments in Tijuana accrue interest at 1.5% per month on the unpaid balance, compounding monthly until full payment is made.
Additional surcharges of 5-10% may apply after three months of non-payment, and these penalties are calculated on top of the monthly interest charges.
After 12-24 months of non-payment, the municipality may place a lien on your property and begin foreclosure proceedings to recover the unpaid taxes and accumulated penalties.
For example, a $100 property tax bill paid six months late would accrue approximately $9.35 in interest charges plus potential surcharges, nearly doubling your total cost.
The municipality typically sends multiple notices before beginning legal action, but property owners should address any payment issues promptly to avoid escalating penalties and potential loss of property.
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What additional municipal fees do Tijuana homeowners pay annually?
Municipal utility and service fees typically cost $120-$300 USD annually for a standard residential property in Tijuana.
- Water service - $50-$120 annually depending on usage and property size
- Trash collection - $30-$60 annually for standard residential pickup
- Public lighting - $20-$40 annually for street lighting maintenance
- Sewage service - $20-$50 annually for municipal sewage processing
- Municipal development fees - $10-$30 annually for infrastructure projects
Larger properties or those in premium neighborhoods may face higher charges, potentially reaching $400-$500 annually for luxury homes with extensive grounds or additional services.
These fees are separate from your property tax and are typically billed quarterly or semi-annually by different municipal departments, though some can be paid annually for convenience.
Foreign owners in restricted zones near the coast or border must also budget $500-$1,500 annually for fideicomiso (bank trust) maintenance fees, which are required for legal ownership.
Are there special tax rates or exemptions for different types of buyers?
Senior citizens, disabled individuals, and pensioners can qualify for up to 50% discount on property taxes for their primary residence in Tijuana.
To qualify for senior discounts, you must present proof such as an INAPAM card (Mexican seniors' card) or equivalent documentation, and the discount applies only to your primary residence, not investment properties.
Foreign buyers pay the same 0.19% property tax rate as Mexican citizens, with no special exemptions or surcharges applied to the property tax itself.
First-time homebuyers don't receive ongoing property tax exemptions, though some acquisition tax discounts may be available during the purchase process.
Low-income homeowners may qualify for additional municipal assistance programs with proper application and documentation, typically limited to primary residences in certain income brackets.
What's the total yearly cost for a typical $150,000 USD house in Tijuana?
For a $150,000 USD home in Tijuana, Mexican citizens typically pay $210-$340 annually in total property-related taxes and fees.
| Cost Component | Mexican Citizen | Foreign Buyer (Restricted Zone) | Senior Citizen (Mexican) |
|---|---|---|---|
| Property Tax (Predial) | $57-$86 | $57-$86 | $29-$43 |
| Municipal Service Fees | $150-$250 | $150-$250 | $150-$250 |
| Fideicomiso Fee | $0 | $500-$1,500 | $0 |
| Total Annual Cost | $207-$336 | $707-$1,836 | $179-$293 |
| With Early Payment Discount | $189-$308 | $689-$1,808 | $167-$273 |
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Foreign buyers face significantly higher costs due to mandatory fideicomiso fees, while senior citizens enjoy substantial savings through available discounts on their primary residence.
Conclusion
This article is for informational purposes only and should not be considered financial advice. Readers are advised to consult with a qualified professional before making any investment decisions. We do not assume any liability for actions taken based on the information provided.
Property taxes in Tijuana represent one of the most affordable homeownership costs in North America, with annual rates averaging just $200-$350 for typical homes.
The key advantage comes from low assessed values and generous early payment discounts, though foreign buyers should budget additional fideicomiso fees for properties in restricted zones near the border.
Sources
- How to Calculate Property Tax in Mexico for 2025? - Plalla Real Estate
- The full list of property taxes in Mexico in 2025 - TheLatinvestor
- Are Tijuana property prices going up in 2025? - TheLatinvestor
- US Tax Break Americans Own Property Mexico - Greenback Tax Services
- Mexico Individual Other Taxes - PwC Tax Summaries
- Tax Implications Owning Property Mexico - Riviera Maya Cozy
- Annual Property Taxes in Mexico Pay Early and Save - Mextax
- Property Taxes in Baja California - Baja123