Chapter VIII · Complaints and challenges against valuations · Section I · Rural property

Article 71 Complaints against general valuations

Artigo 71.º · Reclamações das avaliações gerais

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. Once the cadastral or non-cadastral valuation of the rural property in the area of a tax office has been completed, its result is open to complaint for a period of 30 days, which may be extended by the director of finance, up to a maximum of 60 days, where circumstances so justify.

1 - Concluída a avaliação cadastral ou não cadastral dos prédios rústicos da área de um serviço de finanças, o seu resultado é posto à reclamação por um período de 30 dias, que pode ser prorrogado, até ao máximo de 60 dias, pelo director de finanças, quando as circunstâncias o justifiquem.

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2. The place where, and the period during which, the result of the distribution is available for inspection by interested parties are publicised at least 10 days in advance by means of public notices and other appropriate means, in particular the local press.

2 - O local e o período durante o qual o resultado da distribuição está patente aos interessados são publicitados, com a antecedência mínima de 10 dias, através de editais e de outros meios adequados, nomeadamente a imprensa local.

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3. In municipalities not covered by the cadastre, a complaint against the areas of rural property is accepted only if the difference between the area determined by the valuer and the area contested exceeds 10%, unless it is substantiated by cartographic evidence for which the owner is responsible.

3 - Nos municípios não submetidos a cadastro, a reclamação contra as áreas de prédios rústicos só é aceite se a diferença entre a área apurada pelo perito avaliador e a contestada for superior a 10%, a não ser que seja comprovada por suporte cartográfico da responsabilidade do proprietário.

What we checked in this article

The 30-day complaint period extendable to a maximum of 60 days, the minimum 10-day advance notice and the 10% area-difference threshold in municipalities without a cadastre are retained.

Own property in Portugal? Article 71 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.

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