Home›Property Tax›Puerto Rico›Luquillo Municipio
County tax profile · 2026 · Census ACS + IRS data

Property Tax & Income in Luquillo Municipio, Puerto Rico

Luquillo Municipio has an effective property tax rate of 0.82%. On the median home value of $138,500, that's roughly $1,143 per year. Median household income is $24,225.

Effective Property Tax Rate1
0.82%
median tax $1,143 ÷ median home $138,500
Median Home Value1
$138,500
owner-occupied
Median Household Income1
$24,225
per-capita $16,377
Est. Annual Tax on Median Home1
$1,143
at 0.82% effective rate

What you'll pay, at a glance

Property taxes are the largest local tax most homeowners pay. The effective rate measures the real tax bill as a share of home value — a more useful number than the nominal “mill rate,” because assessment practices vary county to county.

MetricLuquillo MunicipioPuerto Rico (state context)
Effective property tax rate10.82%N/A
Median home value1$138,500—
State income tax3——
State sales tax3——

How this is calculated

The effective property tax rate is the median real-estate tax bill divided by the median home value — both for owner-occupied homes, from the U.S. Census Bureau's American Community Survey (ACS 5-year estimates)1. Median income is also from the ACS1. Federal and state income-tax figures use IRS2 and Tax Foundation3 data.

About Luquillo Municipio, PR

Homes in Luquillo Municipio carry a median value of $138,500, and the annual property tax bill on such a home comes to about $1,143. That works out to an effective rate of 0.825%, which sits above Puerto Rico's statewide median of 0.389% and ranks second among the island's 72 counties — a notably high position for the territory. Nationally, the picture shifts: the U.S. median effective rate is 0.794%, so Luquillo lands only slightly above that benchmark. Affordability here depends heavily on income. Median household income is $24,225, with per-capita income at $16,377, meaning the tax bill equals roughly 4.7% of a typical household's annual earnings — a meaningful share. Buyers drawn by the low median home value should weigh that against both the elevated local rate and the limited income base supporting the area.

Frequently asked questions

What is the property tax rate in Luquillo Municipio, PR?
The effective rate is 0.82% — meaning the median tax bill equals about 0.82% of the median home value.
How much are property taxes on a median home?
On the median home ($138,500), the estimated annual bill is about $1,143.
Is Luquillo Municipio's rate high or low?
Compare it to the state median of N/A and the national average near 1.1%.
How does the effective rate differ from my mill rate?
A mill rate is the nominal levy per $1,000 of assessed value. The effective rate reflects what you actually pay after exemptions and assessments — it's the median tax bill as a share of median home value, so it better predicts your real cost.
Will a reassessment raise my tax bill?
Not necessarily. If your home's assessed value rises, your bill can go up, but only if the mill rate and exemptions stay flat. Contact the Luquillo Municipio assessor's office to review your current assessment.
Can I appeal my property tax assessment?
Yes. Most counties allow an appeal when you believe the assessed value exceeds the market value. File with the Luquillo Municipio assessor within the local deadline, typically with comparable sales as evidence.
Sources
[1] U.S. Census Bureau — ACS 5-Year (2023) — Median home value (B25077), median real-estate taxes (B25103), median household income (B19013), per-capita income (B19301).
[2] IRS — Statistics of Income — County income, AGI, and real-estate taxes paid.
[3] Tax Foundation — State income, sales, corporate, and estate/inheritance tax rates.