Tax assessment: the SII will have to publish how it calculates its contributions, and with that, it can be reviewed
Law No. 21,850 requires the Chilean Internal Revenue Service (SII) to publish, every six months, tables of land and construction values, the corresponding rates, and a sample calculation for each property series. It also mandates that, by January 15, 2027, downloadable maps be made available showing the polygon, property tax roll number, homogeneous zone, and assessed value of each property. This information is necessary to verify the accuracy of an assessed value.
In brief
What changes: the new Article 16 bis of Law No. 17,235, on Property Tax, obliges the SII to report semiannually, in its place and «en formatos abiertos, descargables y reutilizables», how it determines the tax assessment and how it calculates the property tax.
What will be published: the appraisals by region and municipality; the tables of unit values for soil and construction actually used; the rates, surcharges, surcharges and exemptions; the adjustment factors, and an example of a typical calculation for each series that allows the calculation to be reproduced «al menos de manera estimativa».
Property maps: a digital medium for downloading, per property, the polygon, he role, the homogeneous zone and the tax assessment. Deadline: 90 days from the publication of the law → 15-01-2027.
Since when: The article has been in effect since 01-11-2026 (general rule). The special date of 01-01-2027 is only for the exemption of contributions for those over 65 years of age, of the same article 10.
What is it for? For the first time, you will be able to compare your property valuation with the tables and zone that the SII claims to have applied, and estimate whether your contribution is correctly calculated.
Legislation · Law No. 21,850, Article 10 No. 1 and nineteenth transitional article, published in the Official Gazette on 10-17-2026
Verified on 27-10-2026
1. What will the SII have to publish?
| Block | Minimum content (art. 16 bis) |
|---|---|
| A) Tax assessment | Current agricultural and non-agricultural property valuations by region and commune: total, average, median, number of affected and exempt properties and taxable base by commune, with its semi-annual variation. Tables of unit values for soil and construction «efectivamente utilizadas», by commune and, in construction, by type, quality and age |
| B) Tax to pay | Rates by series and classification, with surcharges, additional charges and exemptions from the Annex Table. Adjustment factors and procedures of articles 3 and 9. An example of a typical series calculation, Complete and sequential, from the appraisal to the final amount |
| C) Digital support | Downloadable territorial maps with, at least, the land parcels, he role of each polygon, the homogeneous zone and the tax assessment of the property |
The information must also be sent to the House and Senate Finance Committees within fifteen days of its publication.
2. The dates
| Date | That |
|---|---|
| 01-11-2026 | Article 16 bis applies (ninth transitional article: what does not have a special date applies on the first day of the month following publication) |
| 15-01-2027 | The deadline for submitting digital maps is approaching: «dentro de un plazo de noventa días a contar de la publicación de esta ley» (nineteenth transitional article). Self-calculation in calendar days from 10/17/2026; the law does not say if they are working days |
| Each semester | Publication of the tables, rates, and examples. The law does not specify the date of the first semi-annual publication. |
3. How to use it to review your appraisal
- Locate your property on the map by role and note the homogeneous zone that the SII assigns to him.
- Compare the unit value of soil of that area with which it applies its appraisal, and the land area with the real one.
- Check the construction: Type, quality, age, and square footage. The most common errors in appraisals are usually in these details, not in the rate.
- Reproduce the calculation with the typical example of your series: appraisal, exemptions, rate, surcharges and adjustments.
- If you find differences, Consult with your advisor to determine if a valuation review is warranted. The deadlines for doing so are limited, so it's best to act as soon as you notice the discrepancy.
4. A change of venue for those who have already filed a claim
Article 18 No. 3 of the same law adds a paragraph to Article 120 of the Tax Code: the Courts of Appeals They become aware of all matters that pertained to the Special Courts of Appeal «que hubiesen dejado de existir por modificación legal», Except for appeals that are pending judgment, which will be decided by the same Special Court of Appeals. If you have a pending appraisal claim, it is advisable to confirm which court is handling it. The Constitutional Court declared this rule constitutional.
5. Frequently Asked Questions
What is Article 16 bis?
A new article in Law No. 17,235, on Territorial Tax, which obliges the SII to publish the methodology of the fiscal valuation and the calculation of contributions.
Since when has it been in effect?
From 01-11-2026, by the general rule of the ninth transitional article.
When will the property maps be available?
The law allows 90 days from publication: the deadline expires on 15-01-2027.
What information about my property will appear?
The polygon, the role, the homogeneous zone and the tax assessment, in downloadable formats.
How often is it updated?
Tables, rates, and examples are published semi-annually.
Can it be used to claim my appraisal?
Provide the necessary information to verify that your valuation is accurate. If there are discrepancies, it's advisable to review your decision to file a claim and the timeframe for doing so with an advisor.
Does anything change if I already have a claim in progress?
What was known by the Special Courts of Appeal that ceased to exist passes to the Courts of Appeals, except for appeals in the stage of judgment.
Is it related to the exemption for people over 65?
It is in the same article 10, but it is a different rule and it has been in force since 01-01-2027.
6. Sources and regulations
- Law No. 21,850, «Para la Reconstrucción Nacional y el Desarrollo Económico y Social», published in the Official Gazette on 17-10-2026, CVE 2888352. Article 10 No. 1 (Article 16 bis of Law No. 17,235), Article 18 No. 3 (Article 120 of the Tax Code) and eighth, ninth and nineteenth transitional articles.
Let's discuss your case
If you own property and want to know if your property valuation is accurate, the review begins with the property tax roll number, the homogeneous zone, and the building details. Check out our service for consultancy, Write to us via WhatsApp or through our contact form.
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This article is for informational purposes only and does not constitute tax advice for any specific case. Deadlines were verified against the text of Law No. 21,850 published in the Official Gazette on October 17, 2026. Content updated as of October 27, 2026.
This English version is a courtesy translation, machine-assisted and reviewed in part. The Spanish version prevails. Literal quotations of Chilean law are kept in Spanish, as a translation of statutory text would not be authentic. Figures and deadlines were verified against the Diario Oficial text of Law No. 21,850 of 17 October 2026. Dates are shown as day-month-year.