Chapter V · Taxable property value of rural property · Section III · Non-cadastre-based valuation

Article 31 Valuation operations

Artigo 31.º · Operações de avaliação

Código do Imposto Municipal sobre Imóveis · annex I to Decree-Law No. 287/2003 · consolidated text checked 26 October 2026

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1. Non-cadastral valuation consists of preparing qualification and classification tables and tariffs, as provided for cadastral valuation, of plot distribution and of measuring the properties.

1 - A avaliação de base não cadastral consiste na elaboração de quadros de qualificação e classificação e tarifas, nos termos previstos para a avaliação cadastral, na distribuição parcelar e na medição dos prédios.

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2. Non-cadastral valuation is carried out in municipalities where no property cadastre or geometric land register is in force, and in deferred-cadastre areas.

2 - A avaliação de base não cadastral é efectuada nos municípios onde não vigore o cadastro predial ou geométrico, bem como nas zonas de cadastro diferido.

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3. In carrying out valuation operations, cartographic media may be used, in whole or in part, with a view to simplifying measurements and increasing their accuracy and to improving the identification of properties.

3 - Na execução das operações de avaliação podem ser utilizados suportes cartográficos, no todo ou em parte, tendo em vista a simplificação e o aumento da precisão das medições e a melhoria da identificação dos prédios.

What we checked in this article

The components of non-cadastral valuation, where it applies (municipalities without a property cadastre or geometric land register, and deferred-cadastre areas) and the optional use of cartographic media are retained.

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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.

Applying the law

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