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.