
Estimate the annual CRIM contribución from the assessed (1957) value, exemption and your municipality's rate — before you buy, bid or sign.

The ZIP includes the tool, instructions, license and example project.Annual CRIM tax + semi-annual payment
| Assessed value (1957 base) | $50,000 |
| − Residential exemption | −$15,000 |
| Taxable value | $35,000 |
| Contribution rate | 8.3% |
| Annual tax | $2,916 |
| Semi-annual payment (Jul 1 / Jan 1) | $1,458 |
In Puerto Rico the property tax (contribución sobre la propiedad inmueble), collected by CRIM, is charged on a property's assessed value pegged to 1957 replacement cost — the last island-wide scientific reassessment — not its market price, so the assessed value is usually a small fraction of what the property sells for. The total rate combines a basic municipal contribution and a 1.03% state contribution, and it varies by municipality (residential totals commonly run about 8.03%–8.33%, commercial higher). An owner-occupied primary residence is exempt on the first $15,000 of assessed value. The bill is paid semi-annually, on July 1 and January 1. Two cautions for investors: CRIM debt attaches to the parcel (you can inherit unpaid back taxes), and this is an estimate — pull the certificación de deuda for the exact assessed value, balance, and your municipality's rate before you bid.
Read the CRIM auctions guide →The most you can bid and still hit your minimum profit. Write it down before the auction — never bid a dollar past it.
Net profit and ROI from purchase, rehab, holding, closing, ARV and selling costs — the costs beginners forget, included.
How much cash you pull back out at the refinance, and whether the property still cash-flows after.
A fast, defensible rehab number before you make an offer: per-square-foot base plus kitchen, baths, roof and contingency.