Puebla | 13 | Public property | Public property used for other purposes is subject to tax |
Querétaro | 22 | Public property | Public property used for other purposes is subject to tax |
Quintana Roo | 6 | Public property as defined in the General Law on National Property | Public property used for other purposes is subject to tax |
San Luis Potosí | 18 | Public property used to provide a public service | Public property used for purposes other than its public purpose is subject to tax |
Sinaloa | 38 | Public property and property owned by worker or peasant unions may qualify for a deduction of 16,500 times the minimum wage | Public property used for other purposes is subject to tax |
Sonora | 24 | Public property; in the event that ownership is questionable, the municipality may request the corresponding certification | Public property used for other purposes is subject to tax |
Tabasco | 104 | Public property of the Federation that is listed in the National Property Registry. State and Municipal Property. | Exemptions must be requested in writing, with the corresponding evidence attached |
Tamaulipas | 123 | Public property | Public property used for other purposes is subject to tax |
Tlaxcala | 200 and 201 | Public property and persons in obvious state of poverty may qualify for a discount of up to 75 percent of the tax, subject to municipal council approval | Public property used for other purposes Is subject to tax, and 25 percent of the tax must be paid by persons in an obvious state of poverty. |
Veracruz | 119 | Public property | Public property used for other purposes is subject to tax |
Yucatán | 48 | Public property | Public property used for other purposes is subject to tax |
Zacatecas | 13 | Public property, de-centralized agencies used for infrastructure and industrial units, as well as political parties | The state property tax assessment office will conduct technical studies to identify those properties. |