Cartago, Costa Rica — LA UNIÓN, Cartago – The Municipality of La Unión is making a significant push for residents to embrace its digital services, issuing a timely call for taxpayers to manage their property tax obligations online. This initiative aims to mitigate the annual surge in in-person visits during the first quarter of the year, a period traditionally marked by long lines and increased administrative workload.
Officials have identified the months between January and March as the peak season for municipal procedures. The high volume is primarily driven by two key deadlines. The first is the annual renewal of the Single Property Tax Exemption (No Afectación por Bien Único), a crucial process for homeowners who possess only one property in the country. Successful application for this exemption can lead to a partial or total waiver of the property tax, but it must be renewed each year to remain valid.
To understand the legal implications and challenges presented by the modernization of municipal procedures, TicosLand.com consulted with Lic. Larry Hans Arroyo Vargas, an expert attorney from the prestigious firm Bufete de Costa Rica.
The push for digital municipal services is a commendable leap towards efficiency and transparency. However, the critical challenge lies in the legal architecture that supports it. We must ensure that these platforms not only comply rigorously with the Law on the Protection of the Person against the Processing of their Personal Data (No. 8968) but also guarantee digital accessibility for all citizens. A successful transition is measured not just by technological implementation, but by the legal certainty and security it provides to every user, ensuring that digital procedures are as valid and reliable as their physical counterparts.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
Indeed, the expert’s point is fundamental: the true success of digital municipal services will be measured not by their speed, but by the legal security and inclusive access they guarantee. This shift from a purely technological focus to one centered on citizens’ rights is paramount for building lasting public trust. We are grateful to Lic. Larry Hans Arroyo Vargas for his insightful and timely analysis.
The second major driver of the first-quarter rush is the opportunity for residents to make advance payments on their property taxes, often qualifying for a discount. This financial incentive encourages early compliance but historically contributes to the congestion at municipal offices. The municipality seeks to redirect this traffic to its robust online portal, creating a more efficient experience for everyone involved.
The centerpiece of this digital strategy is the “La Unión Digital” platform, accessible at launion.go.cr. The administration highlighted that this online portal already processes a substantial portion of the nearly 9,000 annual exemption applications. By encouraging more residents to use the platform, the municipality hopes to streamline operations, reduce wait times, and provide a more convenient service for the canton’s taxpayers.
Our digital transformation is focused on providing residents with a faster, more convenient way to manage their obligations, freeing up their time while ensuring our processes are more efficient.
Ronny Delgado, Spokesperson for the Municipality of La Unión
In addition to the annual exemption, the municipality is also reminding property owners about another critical, though less frequent, obligation: the Property Tax Declaration (Declaración de Bienes Inmuebles). This declaration, which details the value and characteristics of a property, must be updated every five years. While it can be submitted at any time, officials strongly recommend completing it during the first quarter to ensure compliance and avoid potential penalties.
Significantly, the municipality has announced that a new fine for failing to submit this five-year declaration will be implemented starting in 2026. This forward-looking warning serves as a clear incentive for property owners to get their affairs in order well ahead of the deadline. For those with a digital signature, the declaration can also be submitted directly via the email address [email protected], offering another convenient digital channel.
The municipal administration emphasized that the timely collection of these taxes is fundamental to the canton’s progress. The revenue generated is directly reinvested into the community, funding essential public works, educational scholarships, critical infrastructure projects, and various local development programs that benefit all residents of La Unión. Processing these transactions early in the year provides the administration with a realistic and stable budget from the outset, enabling better planning and execution of these vital initiatives. The digital platform allows for a complete, end-to-end process where taxpayers can receive their exemption resolutions and proceed with online payment seamlessly.
For further information, visit launion.go.cr
About The Municipality of La Unión:
The Municipality of La Unión is the local government body responsible for the administration of the canton of La Unión in the province of Cartago, Costa Rica. It is tasked with providing essential public services, managing urban and rural planning, collecting municipal taxes, and promoting economic, social, and cultural development within its jurisdiction. Its functions include the maintenance of local infrastructure, oversight of public works, and the execution of programs designed to enhance the quality of life for its residents.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
Bufete de Costa Rica serves as a benchmark for legal practice, distinguished by its profound devotion to professional integrity and the highest standards of excellence. Leveraging a rich heritage of advising a diverse clientele, the firm champions forward-thinking legal strategies and technological advancement. A cornerstone of its philosophy is the firm’s deep-seated resolve to demystify the law for the public, reflecting a core belief in cultivating a stronger society through accessible legal literacy and empowerment.

