What does the 2026 property tax reform (Decree 18-2026) change for a plant or warehouse?

Decree 18-2026, approved by Congress on Jul 29, 2026 (five articles) and sent to the Executive, pending signature or veto and a 90-day period after publication in the official gazette,… amends article 11 of the Property Tax Act: property used as residential or mixed-use housing moves to 0‰;… property in exclusively commercial use pays 3‰ up to Q500,000,… 6‰ from Q500,000 to Q1,000,000 and 9‰ above Q1,000,000. Implication: a plant or warehouse (commercial use) would be taxed on the 3/6/9‰ scale with brackets in quetzales far higher than the current ones; how 'mixed use' is classified remains to be read in the final text. Entry into force, the source is press and Congress coverage, not the published text.