{
  "topic": "acquisition-tax",
  "extracted": "2026-10-15",
  "licence": "CC BY 4.0, cite Payotte (https://payotte.com/mexico/by-state) with a link",
  "states": {
    "10": {
      "municipalities_computed": 1,
      "lowest_3m": "MX$111,679 (Durango)",
      "highest_3m": null,
      "tax_name": "Property transfer tax (ISTD)",
      "answer": "In Durango, the acquisition tax on a MX$3 million home is MX$111,679 in Durango, under its 2026 law (the only municipality of the state Payotte computes).",
      "note": null,
      "sources": [
        {
          "title": "Ley de Ingresos del Municipio de Durango 2026, art. 20 (decree 308, P.O. 101 Bis, 18 Dec. 2025)",
          "url": "https://congresodurango.gob.mx/Archivos/LXX/DECRETOS/DEC308.pdf"
        }
      ]
    },
    "11": {
      "municipalities_computed": 3,
      "lowest_3m": "MX$24,144 (Guanajuato)",
      "highest_3m": "MX$82,007 (San Miguel de Allende)",
      "tax_name": "Property acquisition tax (ISABI)",
      "answer": "In Guanajuato, the acquisition tax on a MX$3 million home ranges from MX$24,144 in Guanajuato to MX$82,007 in San Miguel de Allende, among the 3 municipalities whose 2026 law Payotte read.",
      "note": null,
      "sources": [
        {
          "title": "Ley de Ingresos para el Municipio de Guanajuato 2026, art. 7 (P.O. 260, 30 Dec. 2025); Ley Hacendaria Municipal para el Estado de Guanajuato, art. 338",
          "url": "https://congreso-gto.s3.amazonaws.com/uploads/municipio/pdf/13/Guanajuato_2026.pdf"
        },
        {
          "title": "Ley de Ingresos para el Municipio de León 2026, art. 8 (P.O. 260, 30 Dec. 2025, with the correction of 30 Jan. 2026); Ley Hacendaria Municipal para el Estado de Guanajuato, art. 338",
          "url": "https://congreso-gto.s3.amazonaws.com/uploads/municipio/pdf/18/FDE_LIM_LEON_30Enero2026.pdf"
        },
        {
          "title": "Ley de Ingresos para el Municipio de San Miguel de Allende 2026, art. 7 (P.O. 260, 30 Dec. 2025); Ley Hacendaria Municipal para el Estado de Guanajuato, art. 338",
          "url": "https://congreso-gto.s3.amazonaws.com/uploads/municipio/pdf/33/San_Miguel_de_Allende_2026.pdf"
        }
      ]
    },
    "13": {
      "municipalities_computed": 1,
      "lowest_3m": "MX$55,721 (Pachuca)",
      "highest_3m": null,
      "tax_name": "Property acquisition tax (ISAI)",
      "answer": "In Hidalgo, the acquisition tax on a MX$3 million home is MX$55,721 in Pachuca, under its 2026 law (the only municipality of the state Payotte computes).",
      "note": null,
      "sources": [
        {
          "title": "Ley de Ingresos para el Municipio de Pachuca de Soto 2026, art. 8 (Decreto 499-LXVI, P.O. 31 Dec. 2025); Ley de Hacienda para los Municipios del Estado de Hidalgo, art. 29-32",
          "url": "https://periodico.hidalgo.gob.mx/POEHpdfpublic/2025_dic_31_al13_52.pdf"
        }
      ]
    },
    "14": {
      "municipalities_computed": 4,
      "lowest_3m": "MX$80,900 (Chapala (Ajijic))",
      "highest_3m": "MX$85,797 (Puerto Vallarta)",
      "tax_name": "Property transfer tax (ITP)",
      "answer": "In Jalisco, the acquisition tax on a MX$3 million home ranges from MX$80,900 in Chapala (Ajijic) to MX$85,797 in Puerto Vallarta, among the 4 municipalities whose 2026 law Payotte read.",
      "note": null,
      "sources": [
        {
          "title": "Ley de Ingresos del Municipio de Chapala 2026, art. 47 (decree 30011/LXIV/25, published 23 Dec. 2025)",
          "url": "https://congresoweb.congresojal.gob.mx/BibliotecaVirtual/legislacion/Ingresos/Documentos_PDF-Ingresos/Ley%20de%20Ingresos%20del%20Municipio%20de%20Chapala,%20Jalisco%20para%20el%20ejercicio%20fiscal%202026-300126.pdf"
        },
        {
          "title": "Ley de Ingresos del Municipio de Guadalajara 2026, art. 28 (decree 30031/LXIV/25, published 25 Dec. 2025)",
          "url": "https://congresoweb.congresojal.gob.mx/BibliotecaVirtual/legislacion/Ingresos/Documentos_PDF-Ingresos/Ley%20de%20Ingresos%20del%20Municipio%20de%20Guadalajara,%20Jalisco%20para%20el%20ejercicio%20fiscal%202026-300126.pdf"
        },
        {
          "title": "Ley de Ingresos del Municipio de Puerto Vallarta 2026, art. 41 (decree 30058/LXIV/25, published 25 Dec. 2025)",
          "url": "https://congresoweb.congresojal.gob.mx/BibliotecaVirtual/legislacion/Ingresos/Documentos_PDF-Ingresos/Ley%20de%20Ingresos%20del%20Municipio%20de%20Puerto%20Vallarta,%20Jalisco%20para%20el%20ejercicio%20fiscal%202026-300126.pdf"
        }
      ]
    },
    "16": {
      "municipalities_computed": 1,
      "lowest_3m": "MX$57,431 (Morelia)",
      "highest_3m": null,
      "tax_name": "Property acquisition tax (ISAI)",
      "answer": "In Michoacán, the acquisition tax on a MX$3 million home is MX$57,431 in Morelia, under its 2026 law (the only municipality of the state Payotte computes).",
      "note": null,
      "sources": [
        {
          "title": "Ley de Hacienda Municipal del Estado de Michoacán, art. 50-63 (last reform P.O. 22 Dec. 2022)",
          "url": "http://congresomich.gob.mx/file/LEY-DE-HACIENDA-MUNICIPAL-DEL-ESTADO-REF-22-DE-DIC-2022.pdf"
        }
      ]
    },
    "17": {
      "municipalities_computed": 1,
      "lowest_3m": "MX$60,000 (Cuernavaca)",
      "highest_3m": null,
      "tax_name": "Property acquisition tax (ISAI)",
      "answer": "In Morelos, the acquisition tax on a MX$3 million home is MX$60,000 in Cuernavaca, under its 2026 law (the only municipality of the state Payotte computes).",
      "note": null,
      "sources": [
        {
          "title": "Ley de Ingresos del Municipio de Cuernavaca 2026, art. 7 (P.O. Tierra y Libertad 6509, 30 Dec. 2025), after art. 94 Ter of the state law",
          "url": "https://cuernavaca.gob.mx/contabilidad/wp-content/uploads/2026/03/Ley-ingresos-cvca-2026.pdf"
        }
      ]
    },
    "18": {
      "municipalities_computed": 2,
      "lowest_3m": "MX$60,000 (Bahía de Banderas (Nuevo Vallarta, Bucerías, Sayulita))",
      "highest_3m": "MX$60,000 (Tepic)",
      "tax_name": "Property acquisition tax (ISABI); Property acquisition tax (ISAI)",
      "answer": "In Nayarit, the acquisition tax on a MX$3 million home ranges from MX$60,000 in Bahía de Banderas (Nuevo Vallarta, Bucerías, Sayulita) to MX$60,000 in Tepic, among the 2 municipalities whose 2026 law Payotte read.",
      "note": null,
      "sources": [
        {
          "title": "Ley de Ingresos del Municipio de Bahía de Banderas, Nayarit, 2026, art. 21 (P.O. 29 Dec. 2025)",
          "url": "https://congresonayarit.gob.mx/wp-content/uploads/QUE_HACEMOS/LEGISLACION_ESTATAL/leyes_ingresos_presupuesto/2026/ley_ingresos_bahia_de_banderas_2026.pdf"
        },
        {
          "title": "Ley de Ingresos del Municipio de Tepic, Nayarit, 2026, art. 14 (P.O. 29 Dec. 2025)",
          "url": "https://congresonayarit.gob.mx/wp-content/uploads/QUE_HACEMOS/LEGISLACION_ESTATAL/leyes_ingresos_presupuesto/2026/ley_ingresos_tepic_2026.pdf"
        }
      ]
    },
    "20": {
      "municipalities_computed": 3,
      "lowest_3m": "MX$60,000 (Puerto Escondido (San Pedro Mixtepec))",
      "highest_3m": "MX$105,000 (Huatulco (Santa María Huatulco))",
      "tax_name": "Property transfer tax (ISTD)",
      "answer": "In Oaxaca, the acquisition tax on a MX$3 million home ranges from MX$60,000 in Puerto Escondido (San Pedro Mixtepec) to MX$105,000 in Huatulco (Santa María Huatulco), among the 3 municipalities whose 2026 law Payotte read.",
      "note": null,
      "sources": [
        {
          "title": "Ley de Ingresos del Municipio de Santa María Huatulco, Oaxaca, 2026, art. 73-78 (Decreto 1254, P.O. 28 Feb. 2026)",
          "url": "https://www.congresooaxaca.gob.mx/docs66.congresooaxaca.gob.mx/decretos/DLXVI_1254.pdf"
        },
        {
          "title": "Decreto 1492, reform of the Ley de Ingresos del Municipio de Oaxaca de Juárez 2026, art. 51 (P.O. 28 March 2026, in force 29 March 2026)",
          "url": "https://www.congresooaxaca.gob.mx/docs66.congresooaxaca.gob.mx/decretos/DLXVI_1492.pdf"
        },
        {
          "title": "Ley de Ingresos del Municipio de San Pedro Mixtepec (Juquila), Oaxaca, 2026, art. 33-34 (Decreto 1238, P.O. 21 Feb. 2026)",
          "url": "https://www.congresooaxaca.gob.mx/docs66.congresooaxaca.gob.mx/decretos/DLXVI_1238.pdf"
        }
      ]
    },
    "21": {
      "municipalities_computed": 1,
      "lowest_3m": "MX$54,000 (Puebla)",
      "highest_3m": null,
      "tax_name": "Property acquisition tax (ISABI)",
      "answer": "In Puebla, the acquisition tax on a MX$3 million home is MX$54,000 in Puebla, under its 2026 law (the only municipality of the state Payotte computes).",
      "note": null,
      "sources": [
        {
          "title": "Ley de Ingresos del Municipio de Puebla 2026, art. 6 (P.O. 15 Dec. 2025); Código Fiscal y Presupuestario para el Municipio de Puebla, art. 187-190",
          "url": "https://archivo.pueblacapital.gob.mx/media/com_dpattachments/attachments/com_content.article/8-Ley-de-Ingresos-del-Estado-de-Puebla-Ejercicio-2026.pdf"
        }
      ]
    },
    "22": {
      "municipalities_computed": 1,
      "lowest_3m": "MX$170,306 (Querétaro)",
      "highest_3m": null,
      "tax_name": "Property transfer tax (ISTD)",
      "answer": "In Querétaro, the acquisition tax on a MX$3 million home is MX$170,306 in Querétaro, under its 2026 law (the only municipality of the state Payotte computes).",
      "note": null,
      "sources": [
        {
          "title": "Ley de Ingresos del Municipio de Querétaro 2026, art. 15 (La Sombra de Arteaga, 25 Dec. 2025)",
          "url": "https://lasombradearteaga.segobqueretaro.gob.mx/getfile.php?p1=202512103-01.pdf"
        }
      ]
    },
    "23": {
      "municipalities_computed": 7,
      "lowest_3m": "MX$60,000 (Bacalar)",
      "highest_3m": "MX$120,000 (Tulum)",
      "tax_name": "Property acquisition tax (ISABI)",
      "answer": "In Quintana Roo, the acquisition tax on a MX$3 million home ranges from MX$60,000 in Bacalar to MX$120,000 in Tulum, among the 7 municipalities whose 2026 law Payotte read.",
      "note": null,
      "sources": [
        {
          "title": "Ley de Hacienda del Municipio de Bacalar, Quintana Roo, art. 56-57 (last reform POE 9 Dec. 2024)",
          "url": "https://documentos.congresoqroo.gob.mx/leyes/L260-XVIII-20241209-L1820241209056.pdf"
        },
        {
          "title": "Ley de Hacienda del Municipio de Benito Juárez, Quintana Roo, art. 26-27 (last reform POE 10 Dec. 2025)",
          "url": "https://documentos.congresoqroo.gob.mx/leyes/L139-XVIII-20251210-L1820251210170-Ley-de-Hacienda-de-BJ.pdf"
        },
        {
          "title": "Ley de Hacienda del Municipio de Othón P. Blanco, Quintana Roo, art. 26-27 (last reform POE 11 Dec. 2025)",
          "url": "https://documentos.congresoqroo.gob.mx/leyes/L196-XVIII-20260110-L1820251211176-Ley-de-Hacienda-del-Mpio-de-OPB.pdf"
        }
      ]
    },
    "24": {
      "municipalities_computed": 1,
      "lowest_3m": "MX$93,600 (San Luis Potosí)",
      "highest_3m": null,
      "tax_name": "Property acquisition tax (ISAI)",
      "answer": "In San Luis Potosí, the acquisition tax on a MX$3 million home is MX$93,600 in San Luis Potosí, under its 2026 law (the only municipality of the state Payotte computes).",
      "note": null,
      "sources": [
        {
          "title": "Ley de Ingresos del Municipio de San Luis Potosí 2026, art. 10 (Decreto 0410, P.O. Plan de San Luis, 30 Dec. 2025)",
          "url": "https://periodicooficial.slp.gob.mx/api/publicacion/imprimir/guest/18835/documento"
        }
      ]
    },
    "25": {
      "municipalities_computed": 2,
      "lowest_3m": "MX$66,000 (Culiacán)",
      "highest_3m": "MX$66,000 (Mazatlán)",
      "tax_name": "Property acquisition tax (ISAI)",
      "answer": "In Sinaloa, the acquisition tax on a MX$3 million home ranges from MX$66,000 in Culiacán to MX$66,000 in Mazatlán, among the 2 municipalities whose 2026 law Payotte read.",
      "note": null,
      "sources": [
        {
          "title": "Ley de Hacienda Municipal del Estado de Sinaloa, art. 45-51 and 105 (last reform P.O. 17 June 2024); Ley de Ingresos del Municipio de Mazatlán 2026 (Decreto 321)",
          "url": "https://gaceta.congresosinaloa.gob.mx:3001/pdfs/leyes/Ley_44.pdf"
        }
      ]
    },
    "26": {
      "municipalities_computed": 2,
      "lowest_3m": "MX$60,000 (Guaymas (and San Carlos))",
      "highest_3m": "MX$90,000 (Puerto Peñasco)",
      "tax_name": "Property transfer tax (ITDBI)",
      "answer": "In Sonora, the acquisition tax on a MX$3 million home ranges from MX$60,000 in Guaymas (and San Carlos) to MX$90,000 in Puerto Peñasco, among the 2 municipalities whose 2026 law Payotte read.",
      "note": null,
      "sources": [
        {
          "title": "Ley de Ingresos del Municipio de Guaymas 2026, art. 17 (Ley 114, B.O. 26 Dec. 2025, electronic copy hosted by the municipality)",
          "url": "https://smt.guaymas.gob.mx/archivo/2026/01/ID31160-AGCONAC-FGNOR-01-14-01--DEP-FE01-2026-LEY-DE-INGRESOS-Y-PRESUPUESTO-DE-INGRESOS-EJERCICIO-2026.PDF"
        },
        {
          "title": "Ley de Ingresos del Municipio de Puerto Peñasco 2026, art. 16 (text approved by the Sonora Congress, Gaceta 2072, 13 Dec. 2025)",
          "url": "https://gestion.api.congresoson.gob.mx/assets/archivos/2025/12/2_RiENXVID7yHkNs5dxQ0Bk_boj7tVgI.pdf"
        }
      ]
    },
    "27": {
      "municipalities_computed": 1,
      "lowest_3m": "MX$60,000 (Villahermosa (Centro))",
      "highest_3m": null,
      "tax_name": "Property transfer tax (ISTD)",
      "answer": "In Tabasco, the acquisition tax on a MX$3 million home is MX$60,000 in Villahermosa (Centro), under its 2026 law (the only municipality of the state Payotte computes).",
      "note": null,
      "sources": [
        {
          "title": "Ley de Hacienda Municipal del Estado de Tabasco, art. 110 and fifth transitional article (last reform P.O. 21 Aug. 2020)",
          "url": "https://congresotabasco.gob.mx/wp/wp-content/uploads/2022/08/Ley-de-Hacienda-Municipal.pdf"
        }
      ]
    },
    "28": {
      "municipalities_computed": 1,
      "lowest_3m": "MX$60,000 (Tampico)",
      "highest_3m": null,
      "tax_name": "Property acquisition tax (ISAI)",
      "answer": "In Tamaulipas, the acquisition tax on a MX$3 million home is MX$60,000 in Tampico, under its 2026 law (the only municipality of the state Payotte computes).",
      "note": null,
      "sources": [
        {
          "title": "Ley de Ingresos del Municipio de Tampico 2026, art. 13 and 70 (Decreto 66-937); Código Municipal para el Estado de Tamaulipas, art. 124-132",
          "url": "https://www.congresotamaulipas.gob.mx/Parlamentario/Archivos/Decretos/DECRETO%2066-937%20LEY%20DE%20INGRESOS%20TAMPICO.pdf"
        }
      ]
    },
    "29": {
      "municipalities_computed": 1,
      "lowest_3m": "MX$60,000 (Tlaxcala)",
      "highest_3m": null,
      "tax_name": "Property transfer tax (ISTBI)",
      "answer": "In Tlaxcala, the acquisition tax on a MX$3 million home is MX$60,000 in Tlaxcala, under its 2026 law (the only municipality of the state Payotte computes).",
      "note": null,
      "sources": [
        {
          "title": "Ley de Ingresos del Municipio de Tlaxcala 2026, art. 20 (Decreto 234, P.O. 24 Nov. 2025); Código Financiero para el Estado de Tlaxcala y sus Municipios, art. 208-211",
          "url": "https://congresodetlaxcala.gob.mx/archivo/ingreso2026/pdf/m50.pdf"
        }
      ]
    },
    "30": {
      "municipalities_computed": 1,
      "lowest_3m": "MX$75,000 (Veracruz)",
      "highest_3m": null,
      "tax_name": "Property acquisition tax (ISAI)",
      "answer": "In Veracruz, the acquisition tax on a MX$3 million home is MX$75,000 in Veracruz, under its 2026 law (the only municipality of the state Payotte computes).",
      "note": null,
      "sources": [
        {
          "title": "Código Hacendario para el Municipio de Veracruz, art. 133-136 (Decreto 719, G.O. 28 Dec. 2023)",
          "url": "https://gobiernoabierto.veracruzmunicipio.gob.mx/wp-content/uploads/2025/02/CHMPIOVERACRUZ28122023.pdf"
        }
      ]
    },
    "31": {
      "municipalities_computed": 3,
      "lowest_3m": "MX$97,000 (Mérida)",
      "highest_3m": "MX$120,000 (Valladolid)",
      "tax_name": "Property acquisition tax (ISAI)",
      "answer": "In Yucatán, the acquisition tax on a MX$3 million home ranges from MX$97,000 in Mérida to MX$120,000 in Valladolid, among the 3 municipalities whose 2026 law Payotte read.",
      "note": null,
      "sources": [
        {
          "title": "Ley de Hacienda del Municipio de Mérida, art. 58-60 (table reformed D.O. 28 Dec. 2022; last reform D.O. 30 Dec. 2024)",
          "url": "https://www.congresoyucatan.gob.mx/storage/legislacion/leyes/e53293a27cd9059ad94cfa3761735f6e_2025-01-16.pdf"
        },
        {
          "title": "Ley de Ingresos del Municipio de Progreso, Yucatán, 2026, art. 22 (D.O. 31 Dec. 2025)",
          "url": "https://www.congresoyucatan.gob.mx/storage/legislacion/leyes/810407813570244c47c46cf5591890a8_2026-04-17.pdf"
        },
        {
          "title": "Ley de Hacienda del Municipio de Valladolid, Yucatán, art. 60-62 (D.O. 31 Dec. 2025)",
          "url": "https://www.congresoyucatan.gob.mx/storage/legislacion/leyes/c3a8160f7d83c5fc7f865bd67cd5a3cb_2026-04-28.pdf"
        }
      ]
    },
    "32": {
      "municipalities_computed": 1,
      "lowest_3m": "MX$63,000 (Zacatecas)",
      "highest_3m": null,
      "tax_name": "Property acquisition tax (ISABI)",
      "answer": "In Zacatecas, the acquisition tax on a MX$3 million home is MX$63,000 in Zacatecas, under its 2026 law (the only municipality of the state Payotte computes).",
      "note": null,
      "sources": [
        {
          "title": "Ley de Ingresos del Municipio de Zacatecas 2026, art. 52 (Decreto 308, P.O. 105 supplement 61, 31 Dec. 2025)",
          "url": "https://www.congresozac.gob.mx/65/ley&cual=314&tipo=pdf"
        }
      ]
    },
    "01": {
      "municipalities_computed": 1,
      "lowest_3m": "MX$66,862 (Aguascalientes)",
      "highest_3m": null,
      "tax_name": "Property acquisition tax (ISAI)",
      "answer": "In Aguascalientes, the acquisition tax on a MX$3 million home is MX$66,862 in Aguascalientes, under its 2026 law (the only municipality of the state Payotte computes).",
      "note": null,
      "sources": [
        {
          "title": "Ley de Ingresos del Municipio de Aguascalientes 2026, art. 31 (Decreto 377, P.O. 26 Dec. 2025); Ley de Hacienda del Municipio de Aguascalientes, art. 64",
          "url": "https://congresoags.gob.mx/agenda_legislativa/leyes/descargarPdf/2529"
        }
      ]
    },
    "02": {
      "municipalities_computed": 4,
      "lowest_3m": "MX$67,000 (Mexicali)",
      "highest_3m": "MX$76,500 (Playas de Rosarito)",
      "tax_name": "Property acquisition tax (ISAI)",
      "answer": "In Baja California, the acquisition tax on a MX$3 million home ranges from MX$67,000 in Mexicali to MX$76,500 in Playas de Rosarito, among the 4 municipalities whose 2026 law Payotte read.",
      "note": null,
      "sources": [
        {
          "title": "Ley de Ingresos del Municipio de Ensenada 2026, art. 4 (P.O. 30 Dec. 2025)",
          "url": "https://www.congresobc.gob.mx/Documentos/ProcesoParlamentario/Leyes/TOMO_II/20251230_LEYINGRESOENSENADA2026.PDF"
        },
        {
          "title": "Ley de Ingresos del Municipio de Mexicali 2026, art. 10 (compiled text of 15 May 2026)",
          "url": "https://www.congresobc.gob.mx/Documentos/ProcesoParlamentario/Leyes/TOMO_II/20260515_LEYINGRESOMEXICALI2026.PDF"
        },
        {
          "title": "Ley de Ingresos del Municipio de Playas de Rosarito 2026, art. 9 (P.O. 30 Dec. 2025)",
          "url": "https://www.congresobc.gob.mx/Documentos/ProcesoParlamentario/Leyes/TOMO_II/20251230_LEYINGRESOROSARITO2026.PDF"
        }
      ]
    },
    "03": {
      "municipalities_computed": 3,
      "lowest_3m": "MX$83,577 (Los Cabos (Cabo San Lucas, San José del Cabo))",
      "highest_3m": "MX$87,431 (Loreto)",
      "tax_name": "Property acquisition tax (ISABI)",
      "answer": "In Baja California Sur, the acquisition tax on a MX$3 million home ranges from MX$83,577 in Los Cabos (Cabo San Lucas, San José del Cabo) to MX$87,431 in Loreto, among the 3 municipalities whose 2026 law Payotte read.",
      "note": null,
      "sources": [
        {
          "title": "Ley de Hacienda para el Municipio de La Paz, Baja California Sur, art. 38-42 (last reform BOGE 88, 24 Dec. 2025)",
          "url": "https://www.cbcs.gob.mx/LEYES-BCS/LHaciendaLaPaz-.doc"
        },
        {
          "title": "Ley de Hacienda para el Municipio de Loreto, Baja California Sur, art. 14-18 (last reform BOGE 88, 24 Dec. 2025)",
          "url": "https://www.cbcs.gob.mx/LEYES-BCS/LHaciendaLoreto.doc"
        },
        {
          "title": "Ley de Hacienda para el Municipio de Los Cabos, Baja California Sur, art. 35-39 (last reform BOGE 10 July 2025)",
          "url": "https://www.cbcs.gob.mx/LEYES-BCS/LHaciendaLosCabos.docx"
        }
      ]
    },
    "05": {
      "municipalities_computed": 2,
      "lowest_3m": "MX$75,000 (Torreón)",
      "highest_3m": "MX$90,000 (Saltillo)",
      "tax_name": "Property acquisition tax (ISAI)",
      "answer": "In Coahuila, the acquisition tax on a MX$3 million home ranges from MX$75,000 in Torreón to MX$90,000 in Saltillo, among the 2 municipalities whose 2026 law Payotte read.",
      "note": null,
      "sources": [
        {
          "title": "Ley de Ingresos del Municipio de Saltillo 2026, art. 3 (Decreto 369, P.O. 102, 23 Dec. 2025)",
          "url": "https://documentostransparencia.saltillo.gob.mx/transparenciaMSC/Articulo_65/1.-_I.-_El_marco_normativo_aplicable/04.LEYES/-LEY%20DE%20INGRESOS%202026.pdf"
        },
        {
          "title": "Ley de Ingresos del Municipio de Torreón 2026, art. 3 (Decreto 374, P.O. 103, 26 Dec. 2025)",
          "url": "https://periodico.segobcoahuila.gob.mx/ArchivosPO/103-SS-26-DIC-2025.pdf"
        }
      ]
    },
    "06": {
      "municipalities_computed": 2,
      "lowest_3m": "MX$55,025 (Colima)",
      "highest_3m": "MX$55,025 (Manzanillo)",
      "tax_name": "Property transfer tax (ISTP)",
      "answer": "In Colima, the acquisition tax on a MX$3 million home ranges from MX$55,025 in Colima to MX$55,025 in Manzanillo, among the 2 municipalities whose 2026 law Payotte read.",
      "note": null,
      "sources": [
        {
          "title": "Ley de Hacienda para el Municipio de Colima, art. 25 and 28 (last reform Decreto 196, P.O. 2 Dec. 2025)",
          "url": "https://congresocol.gob.mx/web/Sistema/uploads/LegislacionEstatal/LeyesMunicipales/hacienda_colima_02diciembre2025.doc"
        },
        {
          "title": "Ley de Hacienda para el Municipio de Manzanillo, art. 25 and 28 (last reform Decreto 236, P.O. 31 Dec. 2025)",
          "url": "https://congresocol.gob.mx/web/Sistema/uploads/LegislacionEstatal/LeyesMunicipales/Hacienda_MANZANILLO_31diciembre2025_.docx"
        }
      ]
    },
    "07": {
      "municipalities_computed": 1,
      "lowest_3m": "MX$75,000 (San Cristóbal de las Casas)",
      "highest_3m": null,
      "tax_name": "Property transfer tax (ISTD)",
      "answer": "In Chiapas, the acquisition tax on a MX$3 million home is MX$75,000 in San Cristóbal de las Casas, under its 2026 law (the only municipality of the state Payotte computes).",
      "note": null,
      "sources": [
        {
          "title": "Ley de Ingresos del Municipio de San Cristóbal de las Casas, Chiapas, 2026, art. 8 (P.O. 081, 31 Dec. 2025)",
          "url": "https://www.sancristobal.gob.mx/informacion-transparencia/media/2026/06/file_1780944616.pdf"
        }
      ]
    },
    "08": {
      "municipalities_computed": 2,
      "lowest_3m": "MX$62,400 (Ciudad Juárez)",
      "highest_3m": "MX$62,775 (Chihuahua)",
      "tax_name": "Property transfer tax (ISTD)",
      "answer": "In Chihuahua, the acquisition tax on a MX$3 million home ranges from MX$62,400 in Ciudad Juárez to MX$62,775 in Chihuahua, among the 2 municipalities whose 2026 law Payotte read.",
      "note": null,
      "sources": [
        {
          "title": "Ley de Ingresos del Municipio de Chihuahua 2026, art. 55-56, 73-74 (Decreto LXVIII/APLIM/0409/2025, P.O. 103, 24 Dec. 2025)",
          "url": "https://www.congresochihuahua2.gob.mx/biblioteca/decretos/archivosDecretos/17501.docx"
        },
        {
          "title": "Ley de Ingresos del Municipio de Juárez 2026, art. 38 and 43 (Decreto LXVIII/APLIM/0427/2025, P.O. 103, 24 Dec. 2025)",
          "url": "https://www.congresochihuahua2.gob.mx/biblioteca/decretos/archivosDecretos/17431.docx"
        }
      ]
    },
    "09": {
      "municipalities_computed": 1,
      "lowest_3m": "MX$155,322 (Mexico City)",
      "highest_3m": null,
      "tax_name": "Property acquisition tax (ISAI)",
      "answer": "In Mexico City, the acquisition tax on a MX$3 million home is MX$155,322 in Mexico City, under its 2026 law (the only municipality of the state Payotte computes).",
      "note": null,
      "sources": [
        {
          "title": "Código Fiscal de la Ciudad de México, art. 112-116 (last reform Gaceta Oficial 19 Dec. 2025)",
          "url": "https://data.consejeria.cdmx.gob.mx/images/leyes/2025/2026/210126/CODIGO_FISCAL_DE_LA_CDMX_26.1.pdf"
        }
      ]
    }
  }
}