Rumiñahui approves ordinance setting property taxes for the 2026-2027 biennium

The Municipal Council of the Autonomous Decentralized Municipal Government of the Rumiñahui Canton approved Ordinance No. 016-2026, which updates the valuation of urban and rural land and the property tax rates of the canton for the 2026-2027 biennium. The regulation was sanctioned on September 24, 2026, by Mayor Fabián Eduardo Iza Marcillo and published in the Official Registry Special Edition No. 1691 on Wednesday, October 14, 2026, spanning 56 pages.

The Ordinance for the Valuation of Urban and Rural Land and Property Taxes of the Rumiñahui Canton for the 2026-2027 biennium replaces the previous regulation, signed as No. 013-2023 and published in the Official Registry Special Edition No. 1308 on January 24, 2024, as amended by Ordinance No. 017-2023 (Official Registry Special Edition No. 1332, January 31, 2024), which expired on December 31, 2025.

The Municipal Council, through Resolution No. 278-GADMUR-2025 dated December 31, 2025, resolved not to accept the motion of Mayor Fabián Iza to approve the draft ordinance in a second debate. Therefore, from the first business day of January 2026, the municipality collected urban and rural property taxes based on the 2025 cadastre and issued provisional receipts, in accordance with articles 512 and 523 of the Organic Code of Territorial Organization, Autonomy and Decentralization (COOTAD). The technical basis came from contract No. 059, derived from the short-list process LCC GADMUR-2025-008, for the project Cadastral Observatory for the Valuation of Urban and Rural Land.

Urban and rural property tax rates

Article 41 establishes 25 taxable cadastral value ranges for the urban property tax. Properties valued up to $12,050.00 have a zero rate; from $12,050.01 to $24,000.00, the rate is 0.00025000, and the upper range, from $1,783,000.01 onwards, reaches 0.00160000. Article 504 of the COOTAD allows a band between 0.25 and 5 per thousand.

For the rural property tax, Article 48 establishes 15 ranges: exemption up to $7,230.00 and a maximum rate of 0.000500000 from $734,000.01 onwards, within the band of 0.25 to 3 per thousand of Article 517 of the COOTAD.

The land valuation incorporates a factor for socioeconomic stratum ranging from 0.73 (low stratum) to 1.00 (high stratum), and correction factors based on block location and the front-to-back ratio of the land.

Additional taxes, discounts, and surcharges

Along with the property tax, the following additional taxes will be collected:

• Cadastral Maintenance service fee.
• Road Maintenance service fee.
• Citizen Security fee.
• Property contribution in favor of the Fire Department, equivalent to 0.15 per thousand of the property appraisal.
• Garbage collection fee for undeveloped properties.

Urban payments between January 1 and 15 have a 10% discount, which gradually decreases to 1% between June 16 and 30; from July 1, a 10% surcharge is applied. In the rural sector, the 10% discount is maintained until August 15. Undeveloped properties pay an annual surcharge of 2 per thousand.

Regularization of 2026 provisional charges

The THIRD Transitory Provision orders the Financial Directorate to officially recalculate obligations generated since January 1, 2026. In unpaid cases, the credit titles will be canceled and recalculated from the date the ordinance was sanctioned; in cases already paid, the result will be considered in the credit titles for the 2027 fiscal year.

Exemptions, deductions, and technical control

The regulation refers to articles 509, 510, and 520 of the COOTAD for exempt properties and maintains exemptions in favor of older adults and people with disabilities. Requests for deductions due to mortgage charges must be submitted to the Financial Directorate by November 30 of each year, with reductions ranging from 20% to 40% depending on the debt balance.

Additionally, the Interdisciplinary Technical Committee for Property Valuation of the Rumiñahui Canton is created, presided over by the Appraisals and Cadastre Directorate, and a 30% reduction in land value is mandated for the affected proportion of properties impacted by rivers or ravines. The ordinance is completed with four annexes: urban and rural land value maps, a socioeconomic strata map, and a value aggregation table for construction elements.

The publication closes a year of tax uncertainty in Sangolquí and the Valle de los Chillos: owners will no longer pay based on the 2025 cadastre, and provisionally paid amounts will be recalculated, with effect on the 2027 credit titles. The text approved in the first debate on September 18, 2026 (Resolution No. 0206-GADMUR-2026) and in the second debate on September 22, 2026 (Resolution No. 0210-GADMUR-2026) governs from its sanction.

Source: Official Registry Special Edition No. 1691, Wednesday, October 14, 2026, Section I (official reference: Ordinance No. 016-2026).