1. The location coefficient (Cl) ranges from 0.4 to 3.5 and may be reduced to 0.35 in cases of scattered housing in rural areas.
1 - O coeficiente de localização (Cl) varia entre 0,4 e 3,5, podendo, em situações de habitação dispersa em meio rural, ser reduzido para 0,35.
2. The coefficients to be applied in each homogeneous zone of the municipality may vary according to whether the buildings are intended for housing, commerce, industry or services.
2 - Os coeficientes a aplicar em cada zona homogénea do município podem variar conforme se trate de edifícios destinados a habitação, comércio, indústria ou serviços.
3. In setting the location coefficient, the following characteristics, in particular, are taken into account:
3 - Na fixação do coeficiente de localização têm-se em consideração, nomeadamente, as seguintes características:
a) Accessibility, meaning the quality and variety of road, rail, river and sea routes;
a) Acessibilidades, considerando-se como tais a qualidade e variedade das vias rodoviárias, ferroviárias, fluviais e marítimas;
b) Proximity to social amenities, in particular schools, public services and shops;
b) Proximidade de equipamentos sociais, designadamente escolas, serviços públicos e comércio;
d) Location in areas of high real estate market value.
d) Localização em zonas de elevado valor de mercado imobiliário.
4. Zoning consists of determining the homogeneous zones to which the municipality’s different location coefficients and the percentages referred to in Article 45(2) apply.
4 - O zonamento consiste na determinação das zonas homogéneas a que se aplicam os diferentes coeficientes de localização do município e as percentagens a que se refere o n.º 2 do artigo 45.º
The range of 0.4 to 3.5, the reduction to 0.35 for scattered rural housing, the four characteristics in paragraph 3 and the reference to Article 45(2) are retained.
We check property valuations and IMI and AIMI assessments, apply for exemptions, handle complaints against valuations and plan ownership through individuals or companies, in English. A written answer and a fixed quote within one working day.
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.