Professional Documents
Culture Documents
It was held in the case of Province of Nueva Ecija vs. Imperial Mining
Co., Inc. GR No. 59643, November 19, 1982 that P.D. 464, the Real
Property Tax Code, changed the basis of real property taxation
adopting the policy of taxing real property on the basis of actual use,
even if the user is not the owner.
1. Provinces
2. Cities
3. Municipalities
Subject to the definition given by the Article 415 of the Civil Code:
2. Trees, plants, and growing fruits, while they are attached to the
land or form an integral part of an immovable;
8. Mines, quarries, and slag dumps, while the matter thereof forms
part of the bed, and waters either running or stagnant;
10. Contracts for public works, and servitudes and other real
rights over immovable property.
NOTE: An object used indirectly for the general purpose of the
business shall not be treated as real property.
NOTE: The NIRC and the LGC prevail in classifying property for tax
purposes.
Definition of Improvement
I. INTRODUCTION
NATURE OF REAL PROPERTY TAX
1. Direct tax whose burden could not be shifted by the one who
pays to other persons;
2. Indivisible single obligation;
3. Ad valorem tax based on the assessed value of the property;
4. Local tax;
5. Imposed on the use and not on the ownership;
6. Progressive/proportionate in character depending, to a certain
extent on the used and value of the property.
The real property tax is a tax on property. It has been considered as a
national, not local, tax. It is enforces throughout the Philippines and
not merely in a particular municipality or city, but the proceeds accrue
to the province, city, municipality and barrio where the realty taxed is
situated (Sec. 86, PD 464).
The real property tax for any year shall attach and become due and
payable on the first day of January and the said basic and any other
tax levied under the title on real property taxation shall, from the date
of accrual, constitute a lien upon the property subject to such tax.
Said lien shall be superior to all other liens, mortgages, or property,
by administrative or judicial action, whether in possession of the
delinquent or any subsequent owner or possessor, and shall be
removable only by the payment of delinquent taxes and the related
interest and expenses (Sec. 246, LGC).
Real property taxes may, in the discretion of the taxpayer, be paid
without penalty in four equal installments, the first installment due
and payable on or before March 31; the second installment, on or
before June 30; the third installment, on or before September 30; and
the fourth installment, on or before December 31, except the special
levies which shall be governed by the local ordinance imposing the
levy. Payments of real property taxes shall first be applied to prior
year delinquencies, interests, and penalties, if any, and only after said
delinquencies are settled may tax payments be credited to the current
period (Sec. 250, LGC).
(a) Real property shall be appraised at its current and fair market value;
(b) Real property shall be classified for assessment purposes on the
basis of its actual use;
(c) Real property shall be assessed on the basis of a uniform
classification within each local government unit;
(d) The appraisal, assessment, levy and collection of real property tax
shall not be let to any private person; and
(e) The appraisal and assessment of real property shall be equitable.
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Extent of Taxing Powers: They do not only have the power to levy
real estate taxes but they may also fix real estate tax rates. (LGC, Sec.
232)
No public hearing shall be required before the enactment of local tax
ordinance levying the basic real property tax (IRR of LGC, Art. 324) in
comparison with local business tax ordinance which requires public
hearing (LGC, Sec. 187)
While Local Government unit is authorized under several laws to
collect real estate tax on properties falling under its territorial
jurisdiction, it is imperative to first show that these properties are
unquestionably within its geographical boundaries. (Sta Lucia Realty
and Development Inc. v City of Pasig, GR No. 166838, June 15, 2011)
Local government unit may refrain from imposing the real
property tax
The use of the words may levy and collect gives the impression
that a province, city or municipality within MMA, may or may not, at
its discretion impose real property tax. The word may in the law
generally interpreted as only permissive or discretionary and operates
to confer discretion, in contrast to the word shall which is
imperative and operates to impose a duty which may be enforced.
This is also being consistent as well with local autonomy which is the
hallmark of the LGC itself.
NOTE: The special levy shall not exceed 60% of the actual cost of
such projects and improvements, including the costs of acquiring
land and such other real property in connection therewith.
1. Agricultural lands:
a. more than one (1) hectare in area
b. suitable for cultivation, dairying, inland fishery, and other
agricultural uses
c. one-half (1/2) of which remain uncultivated or unimproved
by the owner or person having legal interest
1. Force majeure
2. Civil disturbance
3. Natural calamity
Not all local government units may impose an annual realty tax in
addition to the basic real property tax on idle or vacant lots located in
residential subdivisions within their respective territorial
jurisdictions. Only provinces, cities, and municipalities within the
Metro Manila area (Sec. 232, Local Government Code) may impose an
ad valorem tax not exceeding five percent (5%) of the assessed value
(Sec. 236, Ibid.) of idle or vacant residential lots in a subdivision, duly
approved by proper authorities regardless of area. (Sec.237, Ibid.)
SECTION 234. Exemptions from Real Property Tax. - The following are
exempted from payment of the real property tax:
(a) Real property owned by the Republic of the Philippines or any of its
political subdivisions except when the beneficial use thereof has
been granted, for consideration or otherwise, to a taxable person;
(b) Charitable institutions, churches, parsonages or convents
appurtenant thereto, mosques, nonprofit or religious cemeteries and
all lands, buildings, and improvements actually, directly, and
exclusively used for religious, charitable or educational purposes;
(c) All machineries and equipment that are actually, directly and
exclusively used by local water districts and government-owned or
-controlled corporations engaged in the supply and distribution of
water and/or generation and transmission of electric power;
(d) All real property owned by duly registered cooperatives as provided
for under R. A. No. 6938; and
(e) Machinery and equipment used for pollution control and
environmental protection. Except as provided herein, any exemption
from payment of real property tax previously granted to, or presently
enjoyed by, all persons, whether natural or juridical, including all
government-owned or -controlled corporations are hereby
RCPIs radio relay station tower, radio station building, and machinery
shed are real properties and are thus subject to real property tax. The
in lieu of all taxes clause in Section 14 of R.A. 2036, as amended by
R.A. 4054, cannot exempt RCPI from the real estate tax because the
same Section 14 expressly states that RCPI shall pay the same taxes
on real estate, buildings. Subsequent legislations have radically
amended the in lieu of all taxes clause in franchises of public
utilities. The Local Government Code of 1991 withdrew all the tax
exemptions existing at the time of its passage including that of
RCPIs with respect to local taxes like the real property tax. Also,
R.A. 7716 abolished the franchise tax on telecommunications
companies effective 1 January 1996. To replace the franchise tax, R.A.
7716 imposed a 10 percent value-added-tax on telecommunications
companies under Sec.102, NIRC. Lastly, it is an elementary rule in
taxation that exemptions are strictly construed against the taxpayer
and liberally in favor of the taxing authority. It is the taxpayers duty
to justify the exemption by words too plain to be mistaken and too
categorical to be misinterpreted.(Radio Communications of the
Philippines, Inc. v. Provincial Assessor of South Cotabato, A.C.
No. 5637,April 13, 2005)
RATES OF LEVY
2. For Machinery
a. For brand new machinery: FMV is the acquisition cost.
Formula:
1. Residential
2. Agricultural
3. Commercial
4. Industrial
5. Mineral
6. Timberland
7. Special
1. Real property is declared and listed for taxation for the first
time;
2. There is an on-going general revision of property classification
and assessment; or
3. A request is made by the person in whose name the property is
declared
When real property is assessed for the first time or when an existing
assessment is increased or decreased, the provincial, city or,
municipal assessor shall within 30 days to give written notice of such
new or revised assessment to the person in whose name the property
is declared. (Sec 223, LGC)
Property declared for the first time: Assessed for taxes for the
period during which it would have been liable but in no case for more
than ten (10) years prior to the date of initial assessment.
Tax Basis: Applicable schedule of values in force during the
corresponding period.
If paid on or before the end of the quarter following the date of
receipt of assessment: No interest for delinquency.
If paid after the end of the quarter following the date of receipt
of assessment: taxes shall be subject to an interest at the rate of two
percent (2%) per month or a fraction thereof from the date of the
receipt of the assessment until such taxes are fully paid.
Applies when:
1. Real property is assessed for the first time
2. An existing assessment is increased or decreased
Notices may be given through:
1. Personal Notice
2. Registered Mail
3. Assistance of punong barangay
Appraisal and Assessment of Machinery
SECTION 224. Appraisal and Assessment of Machinery. -
(A) The fair market value of a brand-new machinery shall be the acquisition
cost. In all other cases, the fair market value shall be determined by dividing
the remaining economic life of the machinery by its estimated economic life
and multiplied by the replacement or reproduction cost.
(B) If the machinery is imported, the acquisition cost includes freight,
insurance, bank and other charges, brokerage, arrastre and handling, duties
and taxes, plus cost of inland transportation, handling and installation
charges at the present site. The cost in foreign currency of imported
machinery shall be converted to peso cost on the basis of foreign currency
exchange rates as fixed by the Central Bank
ARTICLE 315. Appraisal and Assessment of Machinery. (a) The fair
market value of a brand new machinery shall be the acquisition cost. In all
other cases, the fair market value shall be determined by dividing the
remaining economic life of the machinery by its estimated economic life and
multiplied by the replacement or reproduction cost. (b) If the machinery is
imported, the acquisition cost includes freight, insurance, bank and other
charges, brokerage, arrastre and handling, duties and taxes, plus cost of
inland transportation, handling, and installation charges at the present site.
The cost in foreign currency of imported machinery shall be converted to
peso cost on the basis of foreign currency exchange rates as fixed by the
Central Bank.
Classification of Machineries:
Note: These are the same grounds for suspending assessment and
collection of local taxes.
Persons liable to pay real property tax: Unpaid realty taxes attach
to the property are chargeable against the person who has actual or
beneficial use and possession of it regardless of whether or not he is
the owner. Read: Manila Electric Company vs. Barlis, GR No.
114231, May 18, 2001
The date for the payment of any other tax imposed under this Title without
interest shall be prescribed by the sanggunian concerned.
The owner or the person having legal interest may pay the basic real
property tax and the additional tax for Special Education Fund (SEF)
due without interest in four (4) equal installments on or before:
a March 31
b June 30
c September 30
d December 31
The rate is (2%) per month on the unpaid amount until the delinquent
tax shall have been fully paid. Provided, in no case shall the total
interest on the unpaid tax or portion thereof exceeded thirty-six (36)
months.
i Lien
ii Levy
iii Distraint
B. JUDICIAL
I. ADMINISTRATIVE
LIEN: A legal claim on the property subject to RPT as security for the
payment of the tax obligation.
It is constituted on the property subject to the tax from the date the
real property tax accrued which is on the first day of January (Sec
246, LGC).
LEVY: after the expiration of the time required to pay the tax levied,
the real property subject to the tax may be levied upon (Sec 258-262,
LGC)
1 Tax constitutes a lien on the property superior to all liens and may
only be extinguished upon payment of the tax and charges.
3 Warrant of Levy issued by Local Treasurer which has the force of legal
execution in the LGU concerned
6 Before the date of sale the owner may stay the proceeding by paying
the delinquent tax, interest and expenses of sale
7 Sale is held at the main entrance of the LGU bldg.., or on the property
to be sold, or any other place specified in the notice
10 Levy may be repeated until full amount due, including all expenses, is
collected.
DISTRAINT OF PERSONAL PROPERTY
SECTION 257. Local Governments Lien. - The basic real property tax
and any other tax levied under this Title constitutes a lien on the property
subject to tax, superior to all liens, charges or encumbrances in favor of any
person, irrespective of the owner or possessor thereof, enforceable by
administrative or judicial action, and may only be extinguished upon
payment of the tax and the related interests and expenses.
ARTICLE 348. Local Government Lien. The basic real property tax
and any other tax levied under this Rule constitute a lien on the property
subject to tax, superior to all liens, charges or encumbrances in favor of any
person, irrespective of the owner or possessor thereof, enforceable by
The administrative remedies which are summary in nature are (a) levy
on real property and (b) sale of real property at public auction. The
judicial remedy is availed of in the court of appropriate jurisdiction.
These remedies are cumulative, simultaneously and unconditional,
that is, any or all of the remedies or combinations thereof may be
resorted to and the use and non-use of one remedy shall not be a bar
against the institution of others. Formal demand for the payment of
the delinquent taxes and penalties due is not a pre-requisite to such
remedies. The notice of delinquency required in Article 346 of this
Rule, (Section 254 in the LGC) shall be sufficient for the purpose
(Article 348, Implementing Rules and Regulations of the LGC)
As previously discussed, local government units may collect real
property taxes by administrative action thru the remedy of levy on
real property and not thru distraint of personal property. The rules
pertaining to collection of real property taxes by judicial action is
SECTION
provided for258. Levyinon
further Section 266, 267 -and
Real Property. After
268the
ofexpiration
the LGC. of the time
required to pay the basic real property tax or any other tax levied under this
Title, real property subject to such tax may be levied upon through the
issuance of a warrant on or before, or simultaneously with, the institution of
the civil action for the collection of the delinquent tax. The provincial or city
treasurer, or a treasurer of a municipality within the Metropolitan Manila
Area, as the case may be, when issuing a warrant of levy shall prepare a
duly authenticated certificate showing the name of the delinquent owner of
the property or person having legal interest therein, the description of the
property, the amount of the tax due and the interest thereon. The warrant
shall operate with the force of a legal execution throughout the province,
city or a municipality within the Metropolitan Manila Area. The warrant
shall be mailed to or served upon the delinquent owner of the real property
or person having legal interest therein, or in case he is out of the country or
cannot be located, to the administrator or occupant of the property. At the
same time, written notice of the levy with the attached warrant shall be
mailed to or served upon the assessor and the Registrar of Deeds of the
province, city or a municipality within the Metropolitan Manila Area where
the property is located, who shall annotate the levy on the tax declaration
and certificate of title of the property, respectively.
The levying officer shall submit a report on the levy to the Sanggunian
concerned within ten (10) days after receipt of the warrant by the owner of
the property or person having legal interest therein.
ARTICLE 349. Levy on Real Property. After the expiration of the time
required to pay the basic real property tax or any other tax levied under this
Rule, real property subject to such tax may be levied upon through the
issuance of a warrant on or before, or simultaneously with the institution of
Atty.
the Geoff
civic Lyn D. San
action forAgustin
the collection Page 44 delinquent tax. Levy on real
of the
property shall be made in the manner herein set forth. (a) The provincial or
city treasurer, or municipal treasurer of a municipality within MMA when
issuing a warrant of levy shall prepare the duly authenticated certificate
Real Property Taxation
(3)At the same time, written notice of the levy with the attached
warrant shall be mailed to or served upon the assessor and
the Registrar of Deeds of the province, city or municipality
within the Metropolitan Manila Area where the property is
located.
Procedure After Sale - After the real property has been sold, the
local treasurer is required to accomplish the following:
Within one (1) year from the date of such forfeiture, the taxpayer or any of
his representative, may redeem the property by paying to the local treasurer
the full amount of the real property tax and the related interest and the
costs of sale. If the property is not redeemed as provided herein, the
ownership thereof shall be fully vested on the local government unit
Atty. Geoff Lyn D. San Agustin
concerned. Page 49
registrar of deeds concerned, upon registration with his office of any such
declaration of forfeiture, to transfer the title of the forfeited property to the
LGU concerned without the necessity of an order from a competent court.
Within one (1) year from the date of such forfeiture, the taxpayer or his
representative, may redeem the property by paying to the local treasurer
the full amount of the real property tax and the related interest and costs
of sale. If the property is not redeemed as provided herein, the ownership
There are two instances under which the local government unit may
purchase the property under Section 263:
(1)If there is no bidder for the real property advertised for
sale and,
Jurisdiction
The jurisdiction of the court is determined by the amount sought to be
recovered exclusive of interests and costs. Thus, where the delinquent
tax due:
a. does not exceed Ten Thousand Pesos (P10,000.00) Municipal
Trial Court
Venue
a. Where cognizable in an inferior court - the municipality or city
where the delinquent property is located;
1 National Power Corporation vs. CA, GR No. L-73477 October 16, 1990.
The proceeds of the sale shall accrue to the general fund of the
local government unit concerned.
The Court shall entertain any action assailing the validity of any sale
at public auction of real property or rights therein until the taxpayer
shall have deposited with the court the amount for which the real
property was sold together with interest of two percent (2%) per
month from date of sale to the time of institution of action.
The deposit of the amount for which the property was sold plus
interest equivalent to two percent (2%) per month required under
Section 267 of the LGC is a jurisdictional requirement, the non-
payment of which warrants the dismissal of the action.2
Sec. 83 of P.D. 464 (now Sec 267 of the LGC) may only be used in a
voidable tax sale. When the sale is void because the property
subjected to real estate is not situated within the jurisdiction of the
taxing authority, the provision cannot be invoked.3
Payment of Deliquent Taxes on Property subject of Controversy
NOTE:
Section 64 of the RPTC, prohibits any courts from declaring any
tax invalid by reason of irregularities in the proceedings of the officers
charged with the assessment or collection of taxes except upon the
condition that the taxpayer pays the just amount of the tax, as
determined by the court in the pending proceeding.
1. Filipino Citizens;
2. 40 years of age;
3. Members of the Bar or Certified Public Accountants for at
least 10 years immediately preceding their appointment.
1. Luzon Manila
2. Visayas Cebu City
3. Mindanao Cagayan de Oro City
4. In the event that the protest is denied or upon the lapse of the
60 day-period, the taxpayer may avail appeal the assessment
before the LBAA.
4. Owner pays the tax. Written protest must be filed within 30 days
from payment before the Local Treasurer.
II. JUDICIAL
The deposit of the amount for which the property was sold plus
interest equivalent to 2% per month required under Sec. 267 of
the LGC is a jurisdictional requirement, the non-payment of
which warrants the dismissal of the action. (Sps. Wong vs. City
of Iloilo GR No. 161748, July 3, 2009)
Note: Sec. 83 of PD 464 (now Sec 2677 of the LGC) may only
be used in a voidable tax sale. When the sale is void because the
property subjected to real estate tax is not situated within the
jurisdiction of the taxing authority, the provision cannot be
invoked (City Govt of Tagaytay vs. Hon. Guerrero GR Nos.
140743, 140745, 141451-52, September 17, 2009)
Article 326. IRR; Additional Levy on Real Property for the Special Education Fund
A province or city, or a municipality within MMA, may levy and collect an annual
tax of one percent (1%) on the assessed value of real property which shall be in
addition to the basic real property tax. The proceeds thereof shall exclusively
accrue to the special education fund.
All provinces and cities, and the municipalities within MMA shall enact their
respective tax ordinances imposing the additional for the special education fund
tax.
Section 236. LGC; Remedies for the collection of Real Property Tax
For the collection the the real property tax and any other tax levied under this
Title, the local government unit concerned may avail of the remedies by
administrative action through levy on real property or by judicial action.
b Lands, other tha agricultural, located ina city or municipality, more than
one thousand (1,000) square meters in area one-half (1/2) of which remain
unutilized or unimproved by the owner of the property or person having
legal interest therein.
Regardless of land area, this section shall likewise apply to residential lots
in subdivision duly approved by proper authorities, the ownership of which
has been transferred to individual owners, who shall be liable for the
additional tax: Provided, That individual lot os such subdivisions, the
ownership of which has not been transferred to the buyer shall be
considered as part of the subdivision, and shall be subject to the additional
tax payable by subdivision owner or operator.
Article 328. Idle Lands Coverage, IRR (same as Section 237 of LGC)
Article 330. IRR Listing of Idle Lands by the Assessor (same as Section 239 of
LGC)
2 Special Levy
Article 331. IRR; Special Levy by Local Government Units (same as Section 240
of LGC)
SEC. 243. Fixing the Amount of Special Levy. - The special levy
authorized herein shall be apportioned, computed, and assessed according
to the assessed valuation of the lands affected as shown by the books of the
assessor concerned, or its current assessed value as fixed by said assessor
if the property does not appear of record in his books. Upon the effectivity
of the ordinance imposing special levy, the assessor concerned shall
forthwith proceed to determine the annual amount of special levy assessed
against each parcel of land comprised within the area especially benefited
and shall send to each landowner a written notice thereof by mail, personal
service or publication in appropriate cases. (Article 334, IRR)
SEC. 244. Taxpayers' Remedies Against Special Levy. - Any owner of
real property affected by a special levy or any person having a legal
SEC. 245. Accrual of Special Levy. -The special levy shall accrue on
the first day of the quarter next following the effectivity of the ordinance
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