Q: How can i dispute CRIM’s fines/fees on unpaid taxes for a property I inherited through death?

A: Unfortunately, any property taxes owed must be paid by the heirs of the deceased owner. Whether you receive a bill from CRIM or not depends on whether you notified change of ownership. Assuming there are more than one heir, these taxes are proportionally imputable between the heirs. Legal liens, such as taxes, need not be notified, and are still - unfortunately - due and payable before you can do anything with the real estate.

That is all that I can say with the information that you've given me.

A: I understand this is a difficult and frustrating situation. Here are some steps you can take to try to dispute the fines and fees on the unpaid property taxes:

1. Gather documentation: Collect all relevant paperwork, including the will/trust showing you inherited the property, death certificate, property tax bills, and proof of payment of the $40k in principle. Having this documentation organized will help your case.

2. Contact CRIM directly: Reach out to CRIM (Municipal Revenue Collection Center of Puerto Rico) and explain the situation. Emphasize that you never received tax bills until January 2024 and paid the principle amount as soon as you were made aware. Ask if they can waive or reduce penalties and interest given the circumstances. Be polite but persistent.

3. File an administrative appeal: If contacting CRIM informally doesn't resolve the issue, you likely need to file a formal administrative appeal. There should be a process outlined on CRIM's website or in the tax bill for disputing fees and fines. Follow their procedures and submit your thorough documentation.

4. Consider hiring a lawyer: Given the large amounts involved, it may be worth consulting with a lawyer specializing in tax law and property matters in Puerto Rico. They can help navigate the appeals process and build the strongest case.

5. Pay what you can: While disputing the fees, still pay as much of the remaining tax liability as possible to minimize further penalties. You can note that payment is being made "under protest."

6. Contact taxpayer advocate: See if Puerto Rico has an official taxpayer advocate service that may be able to assist you in resolving this matter with CRIM.

The death of a relative and settling their estate is already difficult without surprise tax issues arising. I hope you are able to get the fees waived or reduced given the lack of proper tax bill notification until 2024.