Estudio de la corrección de un avalúo catastral para la determinación del impuesto predial: técnica y caso práctico en el municipio de Bucaramanga, Santander

Abstract

This monograph from the Appraisal Specialization program of the Faculty of Architecture at Universidad Santo Tomás de Bucaramanga provides a comprehensive analysis of the technical, legal, and administrative process involved in correcting cadastral appraisals for the determination of property tax in the municipality of Bucaramanga, Santander, through the detailed study of a real case that occurred during the 2024–2025 fiscal periods. The case studied corresponds to a property identified under real estate registration number 300-48283 (national ID 010200930003000), located at Calle 44 #28-46/50 in the Sotomayor neighborhood, stratum 6, owned by Ms. Nhora Inés Parra Mejía. The research documents how the cadastral appraisal determined by the Bucaramanga Metropolitan Area (AMB) for the 2025 fiscal year reached $1,523,377,000, representing a 142% increase compared to the 2023 valuation ($628,160,000), which resulted in a property tax assessment of $21,183,000 (including $1,796,124 in late-payment interest). Faced with this situation, the owner exercised her right to request a review through self-assessment, submitting a commercial appraisal prepared by a registered professional appraiser (RAA AVAL-8338789), who determined a reasonable value of $1,300,758,000 by rigorously applying the three methodologies established in IGAC Resolution 620 of 2008: market comparison (analyzing four comparable properties in the area), replacement cost (with 68.82% depreciation due to a 72-year age), and the residual method (projecting the development of six apartments in accordance with the municipal Land Use Plan). The full administrative procedure is documented chronologically, from the initial request to the issuance of AMB Resolution CAT-001830 (03/27/2025), which modified the physical and economic characteristics of the property, and the subsequent Municipal Treasury Resolution 13099 (07/11/2025), which ordered the correction of the tax assessment, significantly reducing the tax burden. The research proposes a structured protocol for similar processes, with four clearly defined stages, including document checklists, procedural flowcharts, and identified best practices. The results show that the review and correction mechanism, when supported by technical rigor and appropriate regulatory grounding, is effective in correcting tax inequities derived from overestimations in mass appraisals.