| Analysis of Mexican Municipal Finance Laws* | |||
| State | Article | Exempt properties | Requirement |
| Aguascalientes | 4. | Public property | Proven ownership |
| Baja California | 75-bis-a | Public property | Public property used for other purposes is subject to tax |
| Baja California Sur | 24 | Public property | Public property used for other purposes is subject to tax |
| Campeche | 28 | Public property and family inheritance | Family inheritance as defined in the State Civil Code |
| Coahuila | 29 | Public property | Public property used for other purposes is subject to tax |
| Colima | 19 | Public property | Public property used for other purposes is subject to tax |
| Chiapas | 13 and 14 | Public property | Exemption must be requested in writing |
| Chihuahua | 150 | Public property | Public property used for other purposes is subject to tax |
| Federal District (Mexico City) | 133 | Public property of the federal government, de-centralized city government agencies, diplomatic representations of foreign states and International Organizations of which the Mexican government is a member | Exemption must be requested and must be renewed every 5 years |
| Durango | 20 | Public property, property of foreign governments and others established by international treaties currently in effect regarding reciprocal tax treatment with those countries | Proof of eligibility required when municipality has questions about the property |
| Guanajuato | 161 | Public property | Public property used for other purposes is subject to tax |
| Guerrero | 11 | Public property | Public property used for other purposes is subject to tax |
| Hidalgo | 12 | Public property when used to provide a public service | Exemption must be requested from the Municipal Treasury within 30 days after the authority issues the collection notice |
| Jalisco | 104 | Public property | Public property used for other purposes is subject to tax |
| State of Mexico | 5 | Public property, accredited by means of the corresponding certification | Public properties owned by federal state-owned enterprises are not exempt unless involved in educational activity |
| Michoacán | 25 | Public property | Public property used for other purposes is subject to tax |
| Morelos | 93-bis-2 | No exemptions | All properties are subject to tax |
| Nayarit | 16 | Property exploited directly by any of the 3 levels of government | All properties are subject to tax except those exploited directly by Federal, State and Municipal governments |
| Nuevo León | 21-bis | Public property | Public property used for other purposes is subject to tax |
| Oaxaca | 18 | Public property | Public property used for other purposes is subject to tax |