Property taxes in Costa Rica will now be assessed by two departments. The first department will be the municipal in which the property exists then, in some cases an extra tax will come from the central government.
The amount of tax paid varies from area to area. It seems that places deemed as having more expensive properties and therefore wealthier owners are asked to make larger contributions.
It seems that the most prudent route with regards to the government ‘luxury’ tax is obtain a valuation from a professional such as an architect registered with The Federated College of Engineers and Architects and present this as your valuation. Then you will pay tax dependent on this. By waiting for government officials to come to your property and make their own valuation incurs further costs.