According to the most recent Tico Times newspaper, the deadline for paying luxury tax or the "solidarity tax" on homes valued over $172K has been extended until mid January. Many people have elected not to pay due to very complicated rules for paying, including having to measure the dimensions of your home all the way down to the size of your door frames.
Just a quick note to everyone out there who owns a home in Costa Rica that's valued at more than $170,000, you will be expected to pay the new luxury tax. There is plenty of time to get things in order, but according to some recent things I've been reading, it's not all that easy to calculate, and it's on you as the owner to calculate correctly.
