Selling a house that owes CRIM property tax
Short answer
Yes. The debt is normally paid at closing from the sale money, with a check made out to CRIM, so you don't have to pay it first. CRIM is the property-tax agency; its debt certificate says how much is owed. If the house is inherited, the waiver from Hacienda, Puerto Rico's Treasury, requires certificates that show no debts.
Step by step
Each step says when it happens.
Find out how much is owed
First
CRIM's debt certificate (certificación de deuda) says how much the property owes. Ask CRIM how to request the certificate and what payment plans exist for your case. Have the exact address handy and, if you have it, the property's cadastral number (número de catastro).
Ask for the offer
Written offer within 48 hours after we see the house
The offer states the price. The CRIM debt is normally paid at closing from the sale money, so you can see what you'd keep before you decide. If you're not on the island, tell us who can let us in to see the house.
The balance is confirmed before closing
Before closing
The amount owed changes over time, so an updated balance as of the closing date is requested before closing.
The debt is paid at closing
We can close in 7 days once the paperwork is ready; our goal is to close in under 30 days
The debt is normally paid at closing from the sale money, with a check made out to CRIM. In Puerto Rico, the sale is settled on a sheet called the hoja de liquidación, where you see each payment. Closing takes place before a notary, and payment is made at closing, by cashier's check (cheque de gerente) or wire transfer. If you live on the mainland, someone you trust can sign for you with a power of attorney.
Keep the receipts
On closing day
Keep a copy of the hoja de liquidación and of the payment to CRIM.
Who pays what at closing
What gets paid in this situation, and where the money comes from.
| Cost | Who pays | Note |
|---|---|---|
| CRIM debt | You, from the sale money | Normally paid at closing, with a check made out to CRIM; you don't have to pay it first. |
| Mortgage, if there is one | You, from the sale money | The bank issues a payoff letter, and the mortgage is paid at closing from the sale money. |
| Deed of sale, stamps and Property Registry fees | Spelled out in your written offer | In Puerto Rico, the sale is settled on a sheet called the hoja de liquidación, which lists each cost and who pays it. |
| Commission | None | When we buy directly, we don't charge you a commission. |
An example with numbers
Made-up numbers, so you can see how the math works.
A house with no mortgage that hasn't paid CRIM in several years. The owner asks for the debt certificate before asking for an offer. The numbers are made up.
| Agreed sale price | $95,000 |
|---|---|
| CRIM debt per the certificate, paid at closingWith a check made out to CRIM, from the sale money. | $6,400 |
| Deed, stamps and Registry feesWho pays each cost is in the offer. | Spelled out in the written offer |
| What the owner receives, before closing costs | $88,600 |
What CRIM debt is
CRIM is the agency that collects property tax for Puerto Rico's towns. Property tax is governed by the Municipal Code (Act 107-2020), Book VII. When the tax goes unpaid, a debt builds up on the property, and today's balance can be higher than you remember. The certificate shows the real number.
First, find out how much is owed
Before you ask for offers, it helps to know the number. CRIM's debt certificate says how much the property owes. Ask CRIM, for your property, how to request the certificate and what payment plans exist, and how long it takes.
If you don't have the certificate, you can still ask for an offer. The address is enough to start, and the debt is confirmed before closing.
How the debt comes out of the sale money
The house's debts (CRIM, mortgage) are normally paid at closing from the sale money, with checks made out to CRIM and to the bank; you don't have to pay them first. In practice, that means you don't have to find the money before you sell: the price covers the debt, and what's left after the closing payments is yours. It's all in writing: in Puerto Rico, the sale is settled on a sheet called the hoja de liquidación, with each payment and who received it. The example in this guide shows the math with made-up numbers.
If the debt is bigger than what the house is worth, tell us from the start, so we can look at the case with the numbers in front of us.
Payment plans, settlements and what isn't law yet
CRIM can make final agreements on overdue taxes, including interest, surcharges and penalties. A payment plan makes sense if you're keeping the house. If you're selling, the debt can be paid at closing.
You may have heard about an amnesty. A Senate bill, PS 1497, proposes a 90-day plan that would relieve the interest, surcharges and penalties of anyone who pays the full principal. It isn't law. Until that changes, do your math with the full debt.
If a company says it bought the debt
If you got a letter from a company that says it bought or collects the CRIM debt, keep it. Ask who gets paid, ask for the balance in writing and show the letter to the notary before closing. What changes when the debt has been assigned to a third party is a question for the notary or a lawyer.
If the house is inherited
Here CRIM debt matters more, because it affects Hacienda's waiver, the relevo. The regular waiver requires Hacienda and CRIM certificates that show no debts. If there are debts, there are two paths: the Relevo Condicionado (for debts under review, with a bond) and the Autorización Condicionada (permission to sell and pay the debt with the sale). The full steps are in our guide Selling an inherited house in Puerto Rico.
Paying the CRIM on your parents' house in the meantime? Taking care of the house and paying the taxes on the estate isn't, by itself, accepting the inheritance.
If you also owe the mortgage
Both debts are paid from the same sale. The bank issues a payoff letter, and the mortgage is paid at closing from the sale money. If you're behind on the payments, read our guide Behind on the mortgage in Puerto Rico: your options.
Common questions
Can I sell a house that owes CRIM?
Yes. The house's debts are normally paid at closing from the sale money, with checks made out to CRIM and to the bank; you don't have to pay them first. What matters is knowing how much is owed, so the offer and the closing math are clear.
Do I have to pay CRIM before I sell?
You don't have to: the debt is normally paid at closing from the sale money. If the house is inherited, there's one important difference: Hacienda's regular waiver requires Hacienda and CRIM certificates that show no debts. Our guide on inherited houses explains the paths when there are debts.
What is a CRIM debt certificate, and what's a "certificación negativa"?
It's CRIM's certificate on what the property owes. When the property owes no property tax, it's called a certificación negativa de deuda; when it does owe, the certificate says how much. Ask CRIM how to request the debt certificate for your property and how long it takes.
If I pay the CRIM on my parents' house, am I accepting the inheritance?
Taking care of the house and paying the taxes on the estate isn't, by itself, accepting the inheritance, unless the person takes on the title of heir. On CRIM in particular: paying the CRIM on an inherited house isn't accepting the inheritance. If you're unsure about your case, ask a lawyer before making large payments. The rest of the process is in our guide on inherited houses.
Do you pay property tax on a house in Puerto Rico?
Yes. Property tax is collected by CRIM and governed by the Municipal Code (Act 107-2020), Book VII. How much you pay depends on the property; CRIM can give you the account statement.
Is there a payment plan or a settlement with CRIM?
CRIM can make final agreements on overdue taxes, including interest, surcharges and penalties. Ask CRIM what payment plans exist for your debt. If you're selling soon, compare: a payment plan helps if you keep the house; if you sell it, the debt is normally paid at closing from the sale money.
Is there a CRIM amnesty?
Senate Bill 1497 (PS 1497), filed on September 29, 2026, proposes a 90-day plan: anyone who pays the full principal of a CRIM debt would be relieved of the interest, surcharges and penalties. It isn't law. Until it becomes law, don't count on that relief when you do your math.
CRIM sold my debt to another company. Can I still sell?
What matters is making clear, before closing, who gets paid and how much. Keep that company's letter, ask for the balance in writing and show it to the notary. What changes when the debt has been assigned to a third party is a question for the notary or a lawyer.
The house owes years of CRIM, and we live in the States. Can we sell it?
Yes. You can sell without flying back: you sign a power of attorney in your state, and someone you trust signs for you in Puerto Rico. Living far away doesn't change how the debt is paid: it's normally paid at closing from the sale money. Every step is in our guide Selling a Puerto Rico house from the mainland.
Next step
If you'd like to know what you'd keep after the debt is paid, send us the address of the house and, if you have it, the CRIM certificate. We send a written offer within 48 hours after we see the house, and you can read it calmly, wherever you are, before you decide.
Sources
Where this guide's facts come from.
- Municipal Code: property tax checked on
- Senate bill on CRIM debts checked on
- Civil Code: acts that are not accepting the inheritance checked on
- Paying the CRIM on an inherited house checked on
- Hacienda: the waiver and debt-free certificates checked on
- Selling without traveling, with a power of attorney checked on
- Settlement sheet (hoja de liquidación) checked on
- Hacienda: the conditional waiver and the conditional authorization checked on
General information; not legal or tax advice. For your situation, talk to a lawyer or a CPA.