A proposed law could give Puerto Rico property owners a 90-day opportunity to pay overdue CRIM property taxes while eliminating accumulated interest, penalties and surcharges. It isn't law yet — but if you own property in Puerto Rico, this is something worth watching.
If you own real estate in Puerto Rico and have an outstanding balance with the Centro de Recaudación de Ingresos Municipales (CRIM), there is a piece of legislation working its way through the Puerto Rico House of Representatives that deserves your attention.
House Bill 1131 (P. de la C. 1131), introduced by Representative Ángel Morey Noble on February 13, 2026, proposes a 90-day CRIM tax amnesty covering delinquent taxes on both real and personal property. The bill was referred to the House Committee on Municipal Affairs on February 17 and, as of October 1, remains in committee.
So, to be clear: there is no new CRIM amnesty in effect today.
But if this proposal becomes law, it could create a significant opportunity for some property owners to clean up old CRIM debts.
What Would the Proposed CRIM Amnesty Do?
The concept is fairly simple.
Under the proposed legislation, a taxpayer who pays the full principal amount of eligible CRIM debt during the amnesty period would be relieved of the accumulated interest, penalties and surcharges associated with that debt.
In other words, this isn't a proposal to erase the underlying property taxes. The principal would still have to be paid in full. What potentially disappears are the additional charges that may have accumulated over the years.
For someone with an older CRIM debt, that distinction can be substantial. Interest, penalties and surcharges can turn an originally manageable tax bill into something much more difficult to resolve.
The proposed legislation would also apply to both real property and personal property taxes, although for most homeowners and real estate investors the real-property provisions will naturally be of greatest interest.
There are limitations. For example, the proposed amnesty would not be available to taxpayers with a pending criminal proceeding involving a tax-related offense or to those convicted of tax fraud. The legislation also contains provisions for taxpayers who are already contesting certain CRIM liabilities administratively or judicially.
Why Property Owners Should Pay Attention Now
One of the more interesting aspects of the proposal is its relatively short timetable.
The legislation calls for a 90-day amnesty and requires CRIM to establish the necessary rules shortly after enactment. The bill directs CRIM's governing board to adopt the rules needed to administer the program within 15 days of approval.
That means that if the legislation eventually passes, property owners shouldn't assume they will have an unlimited amount of time to figure out whether they qualify.
This is why it may make sense to do some homework before an amnesty is announced.
If you own property in Puerto Rico, particularly property that has been in your family for many years, inherited property, investment property or a property whose CRIM history is unclear, now is a good time to find out exactly what CRIM shows on the account.
Do you have a balance?
Are there old tax years appearing on the account?
Is the ownership information correct?
Is the property properly identified and assessed?
Are you receiving an exemption you believe should apply?
And, importantly, how much of any outstanding balance represents the actual tax and how much represents accumulated interest, penalties and surcharges?
Knowing those answers now could make it considerably easier to act if a 90-day window eventually opens.
Puerto Rico Has Done This Before
A CRIM amnesty would not be unprecedented.
In 2010, Puerto Rico enacted Law 71, which established a 120-day incentive period for delinquent property taxes. Property owners who paid qualifying real-property taxes during the program could receive relief from accumulated interest, surcharges and penalties.
Another 90-day CRIM amnesty followed under Law 94 of 2011. That law again allowed qualifying taxpayers who paid delinquent property taxes to eliminate accumulated interest, surcharges and penalties.
Puerto Rico returned to the idea in 2013 with the “Ponte al Día en el CRIM” program under Law 145. That legislation again provided incentives for resolving delinquent real and personal property taxes, including relief from interest, penalties and surcharges under specified conditions.
So the current proposal isn't introducing an entirely new concept. Puerto Rico has periodically used tax-amnesty programs as a way to encourage taxpayers to resolve old accounts while converting delinquent receivables into actual revenue for municipalities.
Why CRIM Debt Matters When Selling a Property
From a real estate perspective, there is another reason to pay attention to outstanding CRIM balances: they often don't become a priority for an owner until the property is being sold.
That can be a bad time to discover a problem.
Puerto Rico law gives property-tax obligations significant weight. Under the Municipal Code, property taxes for the current fiscal year and the preceding five fiscal years can constitute a first lien on the property, with priority over other liens. CRIM also has mechanisms for collection of delinquent taxes, including attachment and sale of property.
In everyday real estate transactions, unresolved CRIM issues can therefore become part of the work necessary to get a property ready for closing.
It is much better to understand the situation before a buyer is waiting, a closing date has been scheduled and everyone is trying to resolve an old tax issue under time pressure.
What Should Property Owners Do Right Now?
For now, don't wait for an amnesty to investigate your account, and don't stop paying taxes you currently owe because you expect an amnesty either.
House Bill 1131 is only proposed legislation. It could be amended, delayed or fail to become law. Until legislation is enacted and CRIM publishes its procedures, existing obligations remain in effect.
What property owners can do now is much simpler: review their CRIM records, identify any outstanding balances, make sure the ownership and property information is accurate, and keep documentation concerning any disputed amounts, exemptions or payments.
If the proposed amnesty becomes law, someone who already understands the account will be in a much better position to determine whether taking advantage of the 90-day period makes financial sense.
We'll Keep Watching It
At Paraiso Realty, we spend a lot of time dealing with the less glamorous side of owning and selling real estate in Puerto Rico; titles, CRIM records, inheritance issues, surveys, permits and all of the other details that can become very important when it is time to sell.
House Bill 1131 is one we'll be watching.
If it advances and ultimately becomes law, we'll post an update explaining the final rules, the dates of the amnesty, who qualifies and how property owners can take advantage of it.
Until then, consider this a good reminder to check your CRIM account. You may discover that everything is exactly as it should be.
And if it isn't, it's usually better to find out today than at the closing table.
This article is provided for general informational purposes and should not be considered legal or tax advice. Property owners with questions about their individual tax liability should consult CRIM and, when appropriate, a qualified attorney, CPA or tax professional.
Sources: P. de la C. 1131, Puerto Rico House of Representatives/SUTRA; Puerto Rico Municipal Code; Laws 71-2010, 94-2011 and 145-2013; and reporting by News is My Business.