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

Article 59 Powers of permanent valuers

Artigo 59.º · Competência dos peritos avaliadores permanentes

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

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Permanent valuers are responsible for:

Compete aos peritos avaliadores permanentes:

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a) Carrying out the direct valuations assigned to them;

a) Realizar as avaliações directas que lhes forem cometidas;

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b) Giving an opinion on the value of rural property when requested to do so under the law.

b) Dar parecer sobre o valor dos prédios rústicos quando para tal forem solicitados nos termos da lei.

What we checked in this article

The two powers of permanent valuers (direct valuations and opinions on the value of rural property) are retained.

Own property in Portugal? Article 59 sets the yearly bill.

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.

Applying the law

Annual property tax in Portugal, checked and kept low

IMI depends on the taxable value the tax office assigns and on the municipality; AIMI depends on who owns what. Send us the property records and we will check the valuation, the exemptions and the ownership structure.

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