Chapter VII · Coordination and valuation bodies · Section I · Rural property · Subsection I · Coordination bodies

Article 47 Coordinating bodies

Artigo 47.º · Organismos de coordenação

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. The bodies coordinating the valuation of rural property are:

1 - Os organismos de coordenação de avaliação de prédios rústicos são:

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a) The Directorate-General for Taxation (DGCI);

a) A Direcção-Geral dos Impostos (DGCI);

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b) The National Committee for the Valuation of Rural Property (CNAPR);

b) A Comissão Nacional de Avaliação de Prédios Rústicos (CNAPR);

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c) The municipal valuation board (JAM).

c) A Junta de Avaliação Municipal (JAM).

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2. The CNAPR operates within the DGCI, which provides it with the necessary administrative support.

2 - A CNAPR funciona junto da DGCI, que lhe presta o necessário apoio administrativo.

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3. The tax office referred to in Article 52(1) provides the JAM with the necessary logistical support.

3 - O serviço de finanças referido no n.º 1 do artigo 52.º presta o necessário apoio logístico à JAM.

What we checked in this article

The three bodies coordinating rural property valuation and the support given to the CNAPR and the JAM are retained.

Own property in Portugal? Article 47 sets the yearly bill.

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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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