In litigation over $ 181 Million MXN in Tijuana, over the constitutionality of the property-land tax (impuesto predial).

Gabriel Velazquez | July 2025 A recent ruling by the Eleventh District Court in the State of Baja California ruled the inconstitutionality of the 2024 property-land tax for industrial properties in Tijuana. This means that owners of properties and land destinated to industrial or commercial use, can request a refund of up to 50% of the amount payed for "impuesto predial".

The court found that Article 4 of the 2024 Income Law of the Municipality of Tijuana imposed an unjustified surcharge on industrial properties—nearly double the rate applied to residential properties—in violation of the constitutional principles of tax equity and proportionality established under Article 31 of the Mexican Constitution.

As a result, owners of industrial-use properties in Tijuana may be eligible to request a refund of up to 50% of their 2024 property tax payment.

Refunds for Prior Tax Years

This unconstitutional provision also appears in earlier tax laws. Therefore, industrial property owners with outstanding balances from years prior to 2024 may be able to settle those debts and request a partial refund of the amount paid.

What About the 2025 Property Tax?

Following the wave of legal challenges in 2024, the Municipal Government of Tijuana introduced amendments to the 2025 Income Law, including:

• Applying a 100% rate to the construction value, and

• Revising the language in Article 4, Section III to remove the term “additional tax.”

Despite these changes, more than 20 constitutional lawsuits (amparos) have already been filed in 2025, disputing around 181 million of mexican pesos. Athough no rulings have been issued so far, in our opinion, the amendaments do not fully resolve all the legal issues surrounding tax equity and proportionality as required by Article 31 of the Constitution, according to the criteria set by the Mexican Supreme Court (SCJN).

Are You Eligible for a Refund?

If you own an industrial warehouse, lot, business park, or any other commercial or industrial-use property in Tijuana, you may qualify to claim a refund on property taxes paid in 2025 and prior years.

Contact our consultants today for a free assessment of your property tax situation and learn whether you're eligible to request a refund of up to 50%.

 Contacto 📧 g.velazquez@vr-int.com 📱 Llámanos al: 664 408 2921