Impactos Socioeconómicos de un Predio con Limitaciones en el Desarrollo Urbanístico Dadas las Restricciones Contempladas en los Instrumentos de Planificación y Gestión del Territorio

Abstract

The case study focuses on analyzing the impacts and consequences of the increase in property tax on the property located at Carrera 1 No. 0-36, resulting from the urban cadastral update carried out in the year 2021, effective from 2022, and Resolution 1849 of December 31, 2021, in the Municipality of Tenjo. For the analysis, tax control strategies related to property tax are taken into account, with the cadastral appraisal serving as the taxable base. In this context, emphasis is placed on how, due to the absence of cadastral updates for 10 years, the taxable base was modified for some residents of the municipality, leading to problems and impacts associated with the socio-economic variable.

In addition, the document aims to explain whether the urban cadastral update was fundamental and effective in ensuring an equitable, efficient, and transparent tax system, as well as supporting the planned development of local communities. In conclusion, this case study focuses on analyzing how tax control strategies implemented during the cadastral update influence the calculation of property tax on the property under analysis where following the update, there was an approximate 400% increase in tax liability. This study also examines whether it underscores the alleged lack of coordination among governmental entities regarding land and property inventory, taxes, and property tax structure, which hindered adequate mitigation measures from being taken.