Análisis de Valores Catastrales y de Mercado en Suelo Rural Agropecuario de la Vereda San Pablo del Municipio de Tocaima-Cundinamarca, Caso de Estudio Finca Lote 15 San Pablo, Después de la Actualización Catastral.

Abstract

Land management and property valuation are fundamental aspects for the sustainable growth of rural populations. In this context, cadastral updates play a decisive role in determining the property taxes that rural property owners must pay. However, at times, the cadastral values assigned may not adequately reflect the actual market values of the properties, as they are often determined using mass appraisal methodologies, which can lead to inequities and negatively impact the owners. In the municipality of Tocaima-Cundinamarca, several rural property owners have expressed concern over the significant increase in property taxes following the recent cadastral update for the year 2023/2024. This raises questions about the congruence between the assigned cadastral values and the market values of rural properties in the area, considering that approximately 60% to 100% of the property's commercial value is used as the reference base for the cadastral value. In this regard, there is need to conduct a comparative analysis between the assigned cadastral values and market values, in order to identify possible discrepancies and their implications for land management. The main focus of this project is to investigate this issue by conducting a detailed analysis that will allow for the evaluation of the congruence between the assigned cadastral values and the market values of rural properties used for agriculture in Tocaima, Cundinamarca. Through this study, it is hoped to generate knowledge and recommendations that will contribute to promoting equitable and fair land management, as well as to avoiding potential negative impacts on the community.