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In November 2025, the Government of the State of Nuevo León issued a decree in which, in its Sole Article, it establishes that "the tables of unit values for land and buildings in new subdivisions, urbanizations, or developments under condominium ownership regimes are approved; the unit values of land and buildings modified in relation to the resolutions of the appeals filed; tables of value demerit factors for horizontal condominiums; table of unit values for Region 50; updates to the tables of unit values for land and buildings located in the Municipality of Monterrey, Nuevo León, proposed by the City Council of Monterrey, Nuevo León, for the 2025 fiscal year, to serve as the basis for the collection of real estate taxes," publishing the Table of Values for Commercial, Industrial, and Service Buildings, as well as the Table of Values for Residential Buildings, effective January 1, 2025.
This decree was not approved in December 2024 along with updates from other municipalities such as San Pedro Garza García, and its application was postponed. However, this decree comes into force on January 1, 2025, according to its sole transitional article, its material application will be from January 2026, and as the Monterrey City Council wishes to apply it, either sectorally or gradually; Likewise, in November and December 2024, decrees were issued to modify the value tables of various municipalities, but not all of them applied them. Therefore, if the municipality where you own property has increased the property tax in 2026, you may proceed with legal action against its application, even if it has not been issued in 2026 or 2025.
This decree updated the values per square meter of construction developed within the municipality of Monterrey in relation to commercial, industrial, service, and residential properties, which fell into certain categories, proposing values in three categories; this affected property owners with a substantial increase in property tax, which is presumed to be disproportionate.
In relation to the above, as the aforementioned tables of values have been modified, we have the right to challenge them through an amparo proceeding, these modifications and everything related to that regulatory system that affects us in terms of its application.
Property tax is established in the State Municipal Finance Law, which states that the tax shall be paid by the owners or possessors of the land and its buildings.
However, in accordance with this law, the amount of tax will be determined by applying the "value tables" for land or, where applicable, construction, which have been previously approved by the State Congress.
In this regard, the Supreme Court has already ruled on the unconstitutionality of these "value tables" for land and buildings, as they contravene the so-called "principle of tax legality" and "tax proportionality," as well as for their lack of legal basis and justification, which we believe is also the case here.
Our firm has determined that the aforementioned tax contravenes constitutional principles already established by the Supreme Court. Therefore, in order to ensure that you are not affected by the provisions establishing this tax, we place our team of specialists at your disposal to enforce your right to defend yourself against such unconstitutional provisions.
Based on the study conducted by our specialists on the aforementioned tax, several points of unconstitutionality were found that would form the basis for filing an appeal, which may be submitted both for the municipality of Monterrey and for any other municipality that has suffered an increase.
At Pérez Góngora y Asociados, we believe it is important to defend our human rights and assert our constitutional guarantees against abuses and excesses by the public administration.
For this reason, we hereby place ourselves at your disposal to file an appeal for legal protection before the Federal Courts against the payment of the aforementioned tax, in order to assert your rights against the clear disregard for the guarantees of legal certainty, proportionality, and tax equity.
The appeal must be filed within 15 business days after the date on which the tax is paid, and once the appeal is granted, the excess amount paid will be refunded.
The appeal service consists of the preparation, presentation, and follow-up by our attorneys of the Indirect Amparo Appeal before the District Courts against the illegal payment of this tax and, if necessary, the Appeal for Review before the Collegiate Courts, as well as any other required documents, until a final ruling is obtained.
If you are interested in this legal protection we are handling, you can contact us to schedule an appointment, and we will explain the advantages and benefits of defending your rights.
Article written by José Baldemar Cantú Caballero, Esq.
