A debt with the CRIM (Centro de Recaudación de Ingresos Municipales, Puerto Rico's Municipal Revenue Collection Center) grows fast. Every late bill adds surcharges and interest, and property tax is a lien that follows the property even if you sell it. The good news is that you have options: payment plans, settlements that remove interest and surcharges in hard cases, and relief for low-income older adults.
This guide covers property tax debts (real and personal property). Income tax or IVU (sales and use tax) debts are owed to the Departamento de Hacienda (Puerto Rico's Treasury Department, "Hacienda") and are handled separately. For those, read Hacienda payment plans and Hacienda levies.
How to find out how much you owe
- CRIM portal. At crimpr.net, you can register for "Mi CRIM," check the debt on your properties, pay online and request an account statement, a debt certification or an all-items certification. The portal is in Spanish.
- Offices. The CRIM's regional and municipal offices also provide account statements and certifications.
- Phone. The CRIM's call center lets you check balances and pay by card or bank account.
How to read your account statement. CRIM Carta Circular (Circular Letter) 2026-001 clarifies that account statements can show bills that have been issued but are not yet due. Those bills are marked with "@", which means there is no past-due debt. According to the letter, no agency, bank or third party should deny you a transaction only because of a balance for taxes that are not yet due.
How surcharges and interest add up
Real property (Article 7.059 of the Código Municipal, Puerto Rico's Municipal Code). The tax is due July 1 and January 1. If you pay late:
| Days late after the due date | Surcharge | Interest |
|---|---|---|
| More than 30 days and up to 60 days | 5% of the tax | 10% a year from the due date |
| More than 60 days | 10% of the tax | 10% a year from the due date |
Personal property (Article 7.161). Interest is charged at 10% a year, and surcharges are 5%, 10% or 15% depending on whether you're more than 30, 60 or 90 days late. If you don't file the return on time, 5% is added for each 30 days late, up to 25%. See the personal property tax guide.
A $500 semiannual bill paid 120 days late (hypothetical amounts).
- 10% surcharge for more than 60 days: $500 × 10% = $50.00.
- 10% annual interest for 120 days: $500 × 10% × 120 ÷ 365 = $16.44.
- Total to pay: $500 + $50.00 + $16.44 = $566.44.
If you had paid it at 45 days, the surcharge would have been 5% ($25.00) and the interest $6.16, for a total of $531.16. And if you had paid on time, you could have received an early payment discount.
Payment plans
According to the CRIM's frequently asked questions, if you have trouble paying a personal or real property tax debt, you can apply for an installment payment plan. An approved plan that you keep up with prevents a levy and keeps the debt from ending up at auction.
Requirements and conditions:
- File the payment plan application with the taxpayer service area of a CRIM Regional Center.
- Submit financial statements or, if you don't have them, complete Form BC-46 (individuals) or BC-46A (businesses).
- Pay a down payment of no less than 10% of the debt once the plan is approved, by manager's check, money order, cash, ATH (Puerto Rico's debit card network) or credit card.
- Make your payments on the 1st of each month.
- Stay current on taxes for the following years. The current year's debt is included in the plan only if it's more than 90 days past due.
Reasons a plan can be canceled: a bounced check, late monthly payments or not paying current taxes. If the plan is canceled, the debt goes to the Collections and Levies Division (División de Cobros y Embargos), and you can't get another plan unless you post a bond.
Before the debt becomes delinquent. Article 7.060 of the Code lets the CRIM, in seriously adverse economic circumstances, extend the time to pay real property tax without surcharges through a plan of up to 18 months (plus 12 in exceptional cases), if you ask before the debt becomes delinquent. These extensions carry 10% annual interest. If the debt is over $100,000, the CRIM needs the municipality's opinion.
A payment plan is also required to keep the primary residence exemption when you have past-due debts. You must get it within 30 days of applying for the exemption. Read the primary residence exemption guide.
Final settlement: pay only the principal
A final settlement (acuerdo final) is a written agreement with the CRIM that removes the interest and surcharges on a past-due debt so you pay only the principal. It's discretionary. A CRIM committee reviews it, and the mayor of the municipality where the property is located must approve it. The procedure is in Regulation No. 9123 of 2019.
The grounds the regulation recognizes include collecting a debt that would otherwise be hard to collect, giving the taxpayer a chance to comply based on their financial situation, avoiding a bankruptcy, and cases of illness or a catastrophic condition.
Documents for individuals: the notarized final settlement application (Form AS-76); a letter explaining why you fell behind; a statement of financial condition (Form BC-46); certified copies of your Hacienda returns for the last three years (or certifications that you didn't file) and proof of income. If a representative handles it for you, you need Form AS-78. Because of the number of documents and the discretionary review, help from a CPA or an attorney is often worth it here.
Relief for owners 65 and older
The CRIM has a regulation to forgive interest, surcharges and penalties on real property tax for people who meet all of these requirements:
- Be 65 or older when you apply.
- Own only one piece of real property, which is your primary residence.
- Have income from all sources of no more than $1,500 a month.
- Not have enough property or income to pay the full debt.
You apply at the regional office with Form BC-98, the permanent residence certification (Form AS-77), identification, proof of income, recent bank statements and a letter of endorsement from the mayor. You must pay the principal of the debt. The relief is granted only once, and afterward you must keep the account current.
Is there a CRIM amnesty in 2026?
As of the date of this guide (October 2026), we found no amnesty in effect in the circular letters, administrative orders and regulations the CRIM publishes. The most recent special program of this kind in its documents is Regulation 9323, from 2021.
The press has reported that in October 2026 a bill was filed in the Senate to create a temporary 90-day amnesty. A bill that has been filed is not law. If it passes, the CRIM would have to publish an administrative order with the terms. Be wary of anyone who charges you to "sign you up" for an amnesty. Read about scams that pose as the CRIM.
What happens if you don't pay: lien, levy and auction
Lien. The tax for the current year and the five prior years is a first lien on the property, with priority over any mortgage, even if it isn't recorded (Article 7.057).
Levy. Article 7.072 authorizes the CRIM to collect by seizing and selling the debtor's property. It can seize the property and other assets, and require banks or employers to hold deposits or wages that are not exempt from garnishment. If your personal property, accounts or funds held by third parties are levied, you can go to the Tribunal de Primera Instancia (Puerto Rico's Court of First Instance) within the time stated in the notice.
Auction and redemption. If the property is sold at public auction, the owner can redeem it within 30 days from the date the certificate of purchase is issued by paying the price, improvements, expenses, costs and past-due taxes, plus 20% as compensation to the buyer (Article 7.086).
Sale of debts. The Code also lets the CRIM sell delinquent debts to third parties. In that case, the lien passes to the buyer, who keeps its priority over other creditors.
If you bought a property with old debts
According to the CRIM, if you acquire a property with debts from several years before the purchase, you can ask for the debt from those years to be transferred as a personal debt of the previous owner. You must pay the applicable priority debt and submit the deed, a debt and valuation certification, the title search and the previous owner's information (Regulation 9130). This isn't available if the property had a recorded levy, if you acquired it by inheritance, gift or exchange, or if you assumed the debt in the purchase.
To avoid surprises, always ask for a CRIM debt certification before you buy. See also Hacienda and CRIM certifications.
Frequently asked questions
Can the CRIM levy my bank account?
Yes. The Municipal Code lets it require anyone holding the delinquent taxpayer's money, such as a bank, to hold the amount the CRIM specifies to cover the debt.
Do I have to pay surcharges if the clerk didn't tell me I had other late bills?
The CRIM has a "good faith" procedure for these cases. If you show that you went to pay and didn't pay everything because of the clerk's mistake, you're not charged the interest and surcharges that built up after the mistake. If it's approved, you have 15 business days to pay.
Does a payment plan stop a levy?
An approved plan that you keep up with prevents levy action, according to the CRIM. If you fall behind, the plan is canceled and the debt goes to collections.
Do CRIM debts expire?
The Code has rules on the lien and on collection periods that depend on the type of debt and on the CRIM's collection actions. If you have very old debts, ask for a certification and talk to an attorney before you pay or sign a settlement.
Is there relief if my property was hit by a disaster?
In past emergencies, such as Hurricane María and the pandemic, the CRIM issued moratoriums through administrative orders. If a disaster happens, check for new administrative orders in the CRIM's documents section.
Sources
- Oficina de Gerencia y Presupuesto, "Código Municipal de Puerto Rico, Ley 107-2020, según enmendada (rev. 9 de septiembre de 2026)". bvirtualogp.pr.gov
- CRIM, "Preguntas frecuentes: planes de pago, acuerdos finales, cobros y embargos". portal.crim360.com
- CRIM, "Carta Circular 2026-001: Interpretación y uso correcto de las certificaciones de deuda". portal.crim360.com
- CRIM, "Reglamento para la condonación de intereses, recargos y penalidades de contribuciones inmuebles del contribuyente mayor de 65 años". portal.crim360.com
- CRIM, "Documentos: reglamentos y órdenes administrativas". portal.crim360.com
787TAX is an independent guide. It is not Puerto Rico's Departamento de Hacienda, the CRIM or the IRS. This page is general information, not tax or legal advice. Example figures are hypothetical. Found an error? Tell us.
