El Cardoso reviews the tax ordinance for the Real Estate Tax

The City Council of El Cardoso de la Sierra has provisionally approved the modification of the tax ordinance regulating the Property Tax (IBI), according to the agreement adopted by the Plenary in an extraordinary session on November 4, 2026. The announcement is published in the Official Gazette of the Province of Guadalajara number 214, corresponding to Monday, November 9, 2026, in the city council announcements section, which opens the public information process. The measure affects all property owners within the municipal district and allows for claims to be filed over the next thirty days.

The text is submitted for public exhibition in compliance with Article 17.2 of the Revised Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5. The agreement bears the signature of the Mayor-President, Rafael Heras Arribas, and the document incorporates the verification code 780038b398755f83c61c14bd958423ec660c467c for verification on the provincial electronic office.

Provisional approval in extraordinary session

The Plenary of the corporation held an extraordinary session on November 4, 2026, and in it agreed to the provisional approval of the modification of the tax ordinance regulating the IBI. This is the first step of the procedure: provisional approval does not exhaust the processing, but must be submitted for public information before becoming final.

The announcement, also dated November 4, 2026, in El Cardoso de la Sierra, does not detail the specific content of the modified provisions in the provincial gazette. The complete file, with the full text of the ordinance and the modification proposal, remains available to interested parties at the municipal offices.

Thirty days to file claims

The public information period is thirty days and is counted from the day following the insertion of the announcement in the Official Gazette of the Province, that is, starting from November 10, 2026. During this period, any interested person may examine the file and formulate the allegations they deem appropriate.

The practical aspects of the procedure are as follows:

• Period: thirty business days of public information from the day following publication.
• Object: the modification of the tax ordinance regulating the Property Tax.
• Place of consultation: municipal offices of the City Council of El Cardoso de la Sierra.
• Additional channel: municipal electronic office, accessible from the council’s website.
• Effect of silence: if no claim is filed, the agreement will be considered definitively approved.

The final point is relevant for owners: the absence of allegations automatically validates the modification, without the need for a new express pronouncement from the Plenary.

In-person and electronic consultation

The file may be examined both in person at the municipal offices and through the electronic office of the City Council of El Cardoso de la Sierra. The announcement expressly refers to that digital channel so that interested parties can consult the documentation without traveling.

The publication also includes the link to the document validation service of the provincial bulletin, which allows the authenticity of the announcement to be verified using the indicated verification code.

Other decisions of the Plenary of November 4

The same extraordinary session of the Plenary served to initially approve another municipal regulation, processed in parallel:

• The Municipal Ordinance regulating the Cleaning and Fencing of Urban Plots, which is also subject to public information for thirty days.
• The processing of this ordinance is supported by articles 49 and 70.2 of Law 7/1985, of April 2, regulating the Bases of the Local Regime, and article 56 of the Recast Text of the Local Regime.
• The consultation of that file is referred to the web portal of the City Council of El Cardoso de la Sierra and the corporation’s notice board.

Both initiatives appear in the same bulletin and share the same public exhibition period, so that residents can review the entirety of this month’s municipal regulatory activity in a single consultation.

Impact for owners

The IBI (Property Tax) ordinance is the regulation that establishes the management, settlement, and collection of the municipal tax levied on the ownership of urban and rural properties; therefore, any change in its articles directly affects the bills of all property owners in the municipality. The period open until early December is the only formal opportunity for those affected to raise objections before the modification is finalized, hence the importance of reviewing the file during these weeks.

Source: Official Gazette of the Province of Guadalajara, No. 214, of November 9, 2026, section I (city councils), pp. 1-2 (official reference: 2026_2913).