Chapter IX · Organisation and maintenance of the property registers · Section III · Non-cadastral rural registers

Article 89 Valuation records

Artigo 89.º · Registos 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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The final entries in the valuation records must be reproduced in the rural property registers, following the topographical order adopted.

As inscrições definitivas dos registos de avaliação devem ser reproduzidas nas matrizes rústicas, seguindo-se a ordem topográfica adoptada.

What we checked in this article

The reproduction of final valuation record entries in the rural property registers in the topographical order adopted is retained.

Own property in Portugal? Article 89 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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