BAGUIO CITY – The City Treasury Office (CTO) urged real property owners with existing delinquencies with the local government to avail of the ongoing amnesty to avoid paying huge amounts of penalties and surcharges because of unsettled obligations with the local government.
In an advisory from the CTO, the one-time amnesty on real property taxes is reportedly until July 2026 to allow delinquent real property owners to pay their taxes without the prescribed penalties and surcharges and prevent their properties from being seized and auctioned by the government.
Under the pertinent provisions of Republic Act (RA) 12001 or the updated real property tax assessment law, the government is allowed to grant a one-time amnesty to delinquent real property owners to settle their obligations with the concerned local governments prior to the imposition of penalties and surcharges.
This one-time amnesty condones the surcharges, penalties and interests from December 2023 and below while the unpaid real property taxes last year will be subjected to the prescribed surcharges, penalties and interests.
Section 56 of RA 12001 or the Real Property Valuation and Assessment Reform Act provides that “hereby granted a real property tax amnesty on penalties, surcharges, and interests from all unpaid real property taxes, including the Special Education Fund, Idle Land Tax, and other Special Levy Taxes, that were incurred prior to the effectivity of the Act or on July 5, 2024. Provided, That the real property tax amnesty can only be granted within two (2) years after the effectivity of the Act or until July 5, 2026.”
Further, this relief may be availed of by a delinquent real property owner with the option of one-time payment or instalment payment of the delinquent real property taxes within two (2) years from the effectivity of the Act or until July 6, 2026. The local governments may issue an ordinance to determine the means and method of payments only. In no way shall non-issuance of such an ordinance prevent the implementation of the grant of tax amnesty in accordance with the Act.
However, the amnesty shall not extend to “delinquent real properties which have been disposed of at public auction to satisfy the real property tax delinquencies; real properties with tax delinquencies which are being paid pursuant to a compromise agreement; and real properties subject of pending cases in court for real property tax delinquencies.” By Dexter A. See
