Real Property Tax (RPT) is a tax that owners of real property need to pay every year so that the local government unit (LGU) will not auction off their property. In this post, I’ll discuss what else you need to know about real property tax.
There are some investors who buy tax-delinquent real properties and participate in auctions held by LGU’s.
Buying tax delinquent properties is one of the many ways one can buy properties at low prices.
We also publish schedules and lists of tax-delinquent real properties of different cities – they are classified under the category tax-delinquent properties.
In the past, we have discussed what happens during these LGU auctions. You may want to read them should you be interested in this type of investment:
- Marikina Public Auction of Tax-Delinquent Real Properties (one of our very first posts)
- Four tips for investors who plan to invest in tax-delinquent real properties in Quezon City
- 9 lessons learned from the real property tax foreclosure auction sale in Quezon City
In this post, I will discuss the legal bases for RPT and how to compute it.What is Real Property Tax?
Real Property Tax is the tax on real property imposed by the Local Government Unit (LGU). The legal basis is Title II of the Local Government Code (LGC), Republic Act (R.A.) no. 7160. The implementing rules and regulations of R. A. 7160 can be found here.
The RPT for any year shall accrue on the first day of January and from that date it shall constitute a lien on the property which shall be superior to any other lien, mortgage, or encumbrance of any kind whatever, and shall be extinguished only upon payment of the delinquent tax.
If you have prior years’ delinquencies, interests, and penalties, your RPT payment shall first be applied to them. Once they are settled, your tax payment may be credited for the current period.
Who should pay the RPT
The owner or administrator of the property
Where to pay
At the City or municipal treasurer’s office
When to pay
If you choose to pay for one whole year, the payment is due on or before January 31. If the basic RPT and the additional tax accruing to the Special Education Fund (SEF) are paid in advance, the sanggunian concerned may grant a discount not exceeding twenty percent (20%) of the annual tax due. Jay wrote about the discount on RPT recently in his post How To Get A 20% Discount on Real Property Taxes.
If you choose to pay in installments, the four quarterly installments shall be due on or before the last day of each quarter, namely: March 31, June 30, September 30, and December 31.
In case of failure to pay the basic RPT and other taxes when due, the interest at the rate of two percent (2%) per month shall be imposed on the unpaid amount, until fully paid. The maximum number of months is thirty-six (36) months, so effectively, the maximum interest rate is seventy-two percent (72%).
How do you compute real property tax (RPT)?
|
RPT = RPT Rate x Assessed Value |
What are the RPT rates?
Maximum RPT rates:
|
Coverage |
RPT rate |
| Cities and Municipalities within Metro Manila |
2% |
| Provinces |
1% |
Special Education Fund (SEF) – 1%
In addition to the basic RPT, the LGU’s may levy and collect an annual tax of one percent (1%) which shall accrued exclusively to the Special Education Fund (SEF).
Ad Valorem Tax on Idle Lands – 5%
In addition to the basic RPT, the LGU’s may collect a maximum idle land tax is 5% assessed value of the property.
How do you compute the Assessed Value?
|
Assessed Value = Fair Market Value x Assessment Level |
Sec. 199 (l) of the LGC defines “Fair Market Value” as the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. In practice, however, the Fair Market Value is based on the assessment of the municipal or city assessor as written in the Tax Declaration.
The Assessment Level shall be fixed through ordinances of the Sangguniang Panlalawigan, Sangguniang Panglungsod, or the Sangguniang Pambayan of the municipality within the Metro Manila area. To get this data, look for the tax Ordinance of the city or municipality where your property is located.
Maximum Assessment Level rates
I. Land
|
Class |
Assessment Level |
| Residential |
20% |
| Timberland |
20% |
| Agricultural |
40% |
| Commercial |
50% |
| Industrial |
50% |
| Mineral |
50% |
–
II. Building and Other Structures
- Residential
|
FMV Over |
But Not Over |
Assessment Level |
|
0.00 |
175,000.00 |
0% |
|
175,000.00 |
300,000.00 |
10% |
|
300,000.00 |
500,000.00 |
20% |
|
500,000.00 |
750,000.00 |
25% |
|
750,000.00 |
1,000,000.00 |
30% |
|
1,000,000.00 |
2,000,000.00 |
35% |
|
2,000,000.00 |
5,000,000.00 |
40% |
|
5,000,000.00 |
10,000,000.00 |
50% |
|
10,000,000.00 |
60% |
–
2. Agricultural
|
FMV Over |
But Not Over |
Assessment Level |
|
300,000.00 |
25% |
|
|
300,000.00 |
500,000.00 |
30% |
|
500,000.00 |
750,000.00 |
35% |
|
750,000.00 |
1,000,000.00 |
40% |
|
1,000,000.00 |
2,000,000.00 |
45% |
|
2,000,000.00 |
50% |
–
3. Commercial/Industrial
|
FMV Over |
But Not Over |
Assessment Level |
|
300,000.00 |
30% |
|
|
300,000.00 |
500,000.00 |
35% |
|
500,000.00 |
750,000.00 |
40% |
|
750,000.00 |
1,000,000.00 |
50% |
|
1,000,000.00 |
2,000,000.00 |
60% |
|
2,000,000.00 |
5,000,000.00 |
70% |
|
5,000,000.00 |
10,000,000.00 |
75% |
|
10,000,000.00 |
80% |
–
4. Timberland
|
FMV Over |
But Not Over |
Assessment Level |
|
300,000.00 |
45% |
|
|
300,000.00 |
500,000.00 |
50% |
|
500,000.00 |
750,000.00 |
55% |
|
750,000.00 |
1,000,000.00 |
60% |
|
1,000,000.00 |
2,000,000.00 |
65% |
|
2,000,000.00 |
70% |
–
II. Machineries
|
Class |
Assessment Level |
| Agricultural |
40% |
| Residential |
50% |
| Commercial |
80% |
| Industrial |
80% |
Sample Computation
Data:
Actual use of property: Residential
Location: City within Metro Manila
FMV per assessor’s officer (based on Tax Declaration):
Improvement – P350,000
Assessment Level for Land: 20%
Assessment Level for Improvement: 20%
Note: The assessment levels are fixed through ordinances of the Sangguniang Panlalawigan, Sangguniang Panglungsod, or the Sangguniang Pambayan of the municipality within the Metro Manila area. We will be using the maximum rates for sample computation purposes.
Computation
Assessed Value of Land = P350,000 x 20% = P70,000
Assessed Value of Improvement = P350,000 x 20% = P70,000
Basic Real Property Tax for Land and Improvement
= (P70,000 + P70,000) x 2% = P2,800
Special Education Fund (SEF) for Land and Improvement = (P70,000 + P70,000) x 1% = P1,400
Special Classes of Real Property
All lands, buildings, and other improvements thereon actually, directly and exclusively used for hospitals, cultural, or scientific purposes, and those owned and used by local water districts, and government-owned or controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power
What are the assessment levels for special classes of real property?
|
Actual Use |
Assessment Level |
| Cultural |
15% |
| Scientific |
15% |
| Hospital |
15% |
| Local water districts |
10% |
| Government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power |
10% |
What are Idle Lands?
1. Agricultural lands more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, ½ of which remain uncultivated or unimproved.
- Exceptions
i. Lands planted to permanent or perennial crops with at least 50 trees to a hectare; and
ii. Lands used for grazing purposes (Note: put goats or cows on your property).
2. Lands Other than Agricultural, located in a city or municipality, more than 1,000 sqm. in area, ½ of which remain unutilized or unimproved
3. Residential lots in subdivisions, regardless of land area
~~~
Aside from real property owners, I hope this also helps those studying for the 2013 real estate brokers exam. Do you have any questions, comments or reactions? Just let me know by leaving a comment below, thanks!
~~~
Cherry Vi M. Saldua-Castillo
Real Estate Broker, Lawyer, and CPA
PRC Real Estate Broker License No. 3187
PRC CPA License No. 0102054
Roll of Attorneys No. 55239
Text by Jay Castillo and Cherry Castillo. Copyright © 2008 – 2013 All rights reserved.
Full disclosure: Nothing to disclose.
Image courtesy: of renjith krishnan / FreeDigitalPhotos
Hi, a question on RPT. My condominium admin is charging a separate RPT fee for “Common Areas” (hallways, lobby, amenities, etc). From google search, I read that such yearly tax due is normally covered already by the monthly association dues. I have other condo properties w/in the Municipality where the admin head told me that yearly tax for common areas is already covered by our assoc dues. But in this one property it’s different. I am charged P7.7k annually for common areas! Is this legal? My assoc dues rate across properties on the same municipality is basically the same at P97/sqm (as of this writing). Amenities across these properties are the same as well (pool, gym, elevators, etc, nothing special). Any input/s is much appreciated. TIA!
Hi Victor, it depends on the condo if the dues are inclusive of RPT, although if it is not inclusive, the dues should be smaller. Better get an itemized breakdown of the Php97/sqm or ask them to explain why the dues are still that high even if RPT is not included. Does it include expenses that cost more? (ex. higher insurance premiums, other maintenance costs, etc).
Please help!!! I found an agricultural Farm Lot offered for sell. The area shown in the Tax Declaration was 6 has. w/ the ff: Tax assessment : Market Value Php 957,600.00. Assessment Level 10, Assessed Value PHP 97,760.00, Assessor’s Findings, CORNLAND=1.500, MV=153,000.00, COFFELAND=1.00, MV=120,000.00, SUGARLAND=3.500, MV=524,000.00, a total of 6 hectare.Upon further research, the V-37 from the DENR showed that the Lot contains only 37,125 sq. m. or 3.7125 has. only. It has a tax delinquency based on the 6 has which was not the actual area of the farm lot. My question is; Do I have to pay the tax delinquency of the mis-declared 6 has. or I will pay the delinquent taxes on the actual area of 3.7125 has. of the farm lot. Thank You Very Much.
Hi Albert, let me answer on behalf of my wife Cherry. I believe you should insist that you’ll only pay the delinquent taxes for the actual area of 3.7125 has, much the same way they insist that taxes must be paid for a property’s actual area that includes any that are undeclared, if any (in other word, it should work both ways).
Ask lang po. pwede na po bang bayaran ang amilyar NG bahay kahit wala pang titulo ang lupa?
Hi, good afternoon. Ask ko lang pano po malalaman kung updated yung amilyar? May binili kasi kaming lupa 300sqm pero naka mother title pa sia. Notarized deed of absolute sale pa lang hawak ko tska yung xerox ng title. Ano pa po kaya pede ko malaman about sa mga taxes?
Tanong ko lng po kung makatarungan po ba na mag issue ng notice of realty tax delinquency after 11 years kung saan lumaki nga lumaki ang penalty at interest lalo na po at wala kami idea na yung bahay namin na bungalow, as per municipal assesor, na may yearly payables kami when it comes to RPT…hindi po ba dapat yearly po kasi according po sa batas, dapat immediately po yung issuance ng notice of delinquency?
Kung meron akong isang residential land sa probinsya at meron itong fair market value below 175,000 php, does it mean na exempted ito sa yearly real property tax since ang assessment level is 0%?
Hello my nabili po akong Land sa Probinsya part ng Mindanao 1 hectare cost 80k php. Magkano po kaya mababayaran ko sa BIR Bali agricultural po siya?
need to ask at medjo malaki po siningil sa akin para sa bayad sa BIR paano po ba kino compute ?
salamat
Hi po Sir,
Meron lang po ako concern sa tinitirahan naming lupa, actually yung lupa po ay sa lolo ko dati pero isinangla and di na daw nabayaran kaya napunta sa pangalan ng sinanglaan, ngayon po namatay na yung may ari ng lupa at sabi pinaghati-hatian n daw ng mga anak, pero base sa municipal almost 18 years ng di binabayaran ng tax yung lupa, inadvice sa amin n bayaran namin yung tax, ngayon po kami n nagbayayad ng lupa. Wala po kami contact sa mga anak nung may ari para mapag usapan namin kung anu pwede gawin.Meron na po kami drawing ng lupa na binigay ng munisipyo and risibo ng pag bayad ng tax.Gusto ko po malaman anu po ba pwede naming gawin para maging klaro samin,bago po namatay papa ko sa main record daw ng lupa ang lolo ko pa din ang may ari pero sa munisipyo yung sinanglaan lng. sana po mabigyan mo ako ng advice anu pwede gawin. maraming salamat po!
May tanong ako tungkol sa
May 5 doors apartments sa kanto ng P. Zamora St. sa Caloocan City ang address ay 252 Dona Consuelo St, Caloocan na hindi nagbabayad Real Property Tax for many years pero maningil ng paupa ay wagas. Pwede po ba sila ireport sa BIR.
May 5 doors apartments sa 252 Dona Consuelo St sa Caloocan City at umuupa dun pinsan ko. grabe maningil pag bayaran na. Pero hindi pala nagbabayad ng tax for many years. Pwede po ba patulong para magbayad sila ng tax.
Yung City treasurers office po, pwede kayong tulungan sa ganyang kaso
hi tanong ko lang po we are selling a lot po sa sta. maria bulacan 200 sq meter,
kaso po di po namin natanong nung nag bayad kami ng tax nung thursday if magkano na ang per sq meter kasi last 2015 sabi samin 2300 na po,, we dont know if magkano mabebenta since urgent na namin need
Good day,
Interesting…
If we invest in a room , condotel, 5.000.000 php, with net 30% share revenue
located in Metro Manila
Our questions are :
-how much is the assessed value,
-assessment level
-category : residential or commercial
and finaly the estimate how much yearly property tax we will pay
Thank you
Mike
Hi Chan, saludo po ako sa inyo dahil gusto niyong tulungan ang kapitbahay niyo!
Suggestion ko po, kailangan na may kumausap dun sa mga informal settler sa barangay (since pipi po ang magasawa, sana ay may mag magandang loob na magrepresent sa kanila, baka kayo na po yon). Kailangan po kasi malaman kung ano pinanghahawakan ng nagtayo ng mga bahay at baka nabiktima din sila ng fake seller kaya sila nagtayo ng bahay dun.
Depende po kung ano dahilan ng mga nagtayo ng bahay kung ano ang susunod na hakbang.
Suggestion ko po i-require niyo na ipa-titulohan muna ng seller, para hindi lang tax dec ang hawak niyo, at pwedeng ilipat sa pangalan niyo. Same lang po ang taxes for the transfer (CGT, DST, Transfer Tax, etc ). Yung RPT, depende po sa classification nung property (nasa tax dec po yon) pero babayaran niyo lang yan pag nabili niyo na.
Hello po! Ask me lang po if pwede po ba magbayad ng bahay even though walang title yung lupa? Thank you
Pwede po, basta may tax declaration na, pwede na kayo magbayad ng RPT
Hi Ash, yung samin kasi required kaming i-donate yung road lots sa city governmnet kaya hindi na namin alam kung ano assessment/classification.
Sir good day,
May kapitbahay po kasi ako na gusto ko tulungan may lupa po sila 309 sq Mtrs. Pamana ng kanyang magulang ngaun po May mga naka tayo na bahay sa lupa nila mga 12 na bahay ang nakatayo. pero completo po lahat sila ng documento bayad po sila sa tax deceleration at hawak nila ang original na tittle. paano po ba ang gagawin para mapaalis ang mga nag tayo ng bahay sa lupa nila? naaawa na Po ako sa kanila kasi po pipi po silang mag asawa.
Maraming salamat po.
hello.. ano ang classification ng ‘road’? meron kasi kami maliit na subdivision. pero yung assessment ng road lots same as residential lots. tama ba ito? salamat!
Hi sir!regarding s amilyar..nkakuha a ng unit s pag ibig housing..pero since n maturn over s amin yng unit hindi p aq nkakapaghulog ng amilyar.pinaasikaso ko s kpatid at mother ko per hindi nila naasikaso..almost 9 yrs n kmi dto.ano po b maiiadvice nyo s akin to more yng details about this..thank you
Good day po. Magbabayad na po ba ako ng RPT kahit hinuhulugan ko pa yung bahay sa Pag ibig? Thanks po.
Yes po, kahit hindi pa kayo tapos sa paghulog, nirerequire na po ni Pagibig na magbayad na ang borrower ng amilyar.
Naalala ko nga po nung may loan ako sa Pagibig, every year nirerequire nila na magsubmit ako ng resibo as proof na nabayaran ko na ang amilyar.
By the way, usually may discount po ang amilyar pag binayaran niyo in advance sa November/December for the next year.
Hello, tanung lang po sana ako tungkol sa tax declaration . May binibenta po kasi samin na lupa. Ito po ay sa parte ng cavite at ito po ay 618 sqm. Gusto po sana naming bilihin at tayuan nang anim na simpleng bahay. Gusto po sana namin malaman paano po ba ang bayaran ng tax sa ganung sitwasyon.
Tanong lang po.nagloan po ako ng house and lot.2 yrs pa lang po kami nakatira dun.sino po ba magbabayad ng tax,kami o developer?
Hi Atty. Just some questions..We are living in mountainous area part of Luzon..and we got a CSC or Certificate of Stewardahip Contract..Every one of family member got 1 and half hectare..so my Question is
.Do we really need to pay the tax for the untitled land?my parent did not pay before..now they gave us notice that we need to pay the tax amounted 20k..upland farm and lot..
Good afternoon po sir ask ko lng po Yun RPT actually po Ng pay po ako Ng RPT sa local municipal po pro my sinisingil po Ang admin ng condominium na nabili ko Ng RPT din po magkaiba po ba Yun at my notice po silang I disconnect Ang utility supply pág di na settle Yun RPT na sinisingil nila Hindi ko po NAIINTINDIHAN ganun po ba talaga KAILANGAN din po bang bayaran Yun sa admin puede po bang ma putol Sila NG utility supply pls help po gusto ko pong ma klaro salamat po
Good afternoon sir nagbabayad po ako Ng RPT sa local municipal po pero my sinisingil din pong RPT sa condo na bili ko pareho po ba Yun KAILANGAN ko din po bang bayaran Yun bale po Yun billing galeng PO sa admin Ng condo ganun po ba talaga puede DIN po bang I disconnect Yun utility supply pág HINDI daw na settle Yun payment bayad di k po NAIINTINDIHAN sir pls thank you po
https://uploads.disquscdn.com/images/421bec3ea9c72dc834d7368e1bbb926777b571467e4449b63ef006788fe2018b.jpg Good day sir jay castillo. Tanong ko lang po sana, nagpunta dito sa amin ang taga municipal assesor. Binigyan kami ng papel, nakalagay ang market value ng bahay namin tsaka assessed value. Yung assessed value ba ang halaga na babayaran namin ? Pasensya na po, wala kasi akong alam pagdating sa RPT. Eto po ang papeles.
Hello po, ask ko lng po na dapat bng bayaran na amilyar ay Php4000 per year pag Fixed Asset Value ay Php800,000?
dianeolvezmanalo yes
dianeolvezmanalo briefly
Hi Mr. Jay,
May lupa po akong nabili sa Caloocan North (50sqm.) actually hinuhulugan pa. Last year (2017) binayaran ko ho ng Php 7000 more or less ung real property tax pero di p na-declare ung one-storey house. Pagpasok ng 2018, may dumating na assessment ng property mula assessor’s office. Assessed value ay Php 176,000. May nakalagay dun na rate na 10% x assessed value = Php17,000. Kung susundan ko computation nyo dapat ang rate ay 2%+ 1%+5% = 8% ang RPT kasi nga may ad valorem tax. So 8% multiply to Php 176,000 ay Php14,080. so dapat bawas ng 3thousand sa babayaran ko. Bakit 10% ang ginagamit nilang rate ng Caloocan City Hall.
Ang isa pang problem ung fair market value. ung lupa ay 50square meter lang so sa Php1,000 per square meter pagpalagay natin ay Php500,000 ang FMV.
So Land :Php500,000 x 20% = Php 100,000
Structure: No Structure as declared = Php 00
Then Php100,000 x 8% = Php 8,000 (8% rate based sa paliwanag nyo). ito data ang babayaran ko
considering ad valorem
Paano kaya nakuha ung 176,000 na assessed value? Lumabas sa computation ko na parang 45-50% ang assessment level vs FMV, kasi kapag walang structure walang assessed cost, dun so iniisip ko na 45-50% ang assessed level nila kaya naging 176,000 FMV. Sobrang taas ng valuation ng assessment nila.
Tama kaya ito kasi balak kong magreklamo. Baka pinalalalaki nila ang FMV para lumaki ung babayaran ko? May mga nanghihingi sa assessors office kadalasan, binibigay ang personal number nila tapos kakausapin ka. In case kanina ako puedeng magreklamo na government agency.
jake.
sir ask ko lang po if FMV is 820958.22 & declared assessed value ay 246290 ang dpat po nming bayaran na RPT ay 2462.90 + SEF 2462.90 din tpos hinihingi na sa amin from 2017-2018 ay 9719.02 na po, please help po, tnx
can I ask po if tama po dpat naming bayaran for this year sa amilyar para po kc madyado syang malaki sa 9k? https://uploads.disquscdn.com/images/fe77503804a40224805a7e0421fdc0035a84bc250e97e29c202659a05c3653b1.jpg https://uploads.disquscdn.com/images/d88d6fd524ec8f86654875af40bb9790496c5bc7a0a990ad91767cd48cf77588.jpg
Good afternoon Po, dati npo kxe ako ngbbyad ng amilyar ng lupa. Last 2010 Po ngppgawa kmi paunti unti, until now Po Di p tapos ang bhay Di p pede tirahan. Ngyon Po sinisingil nila ako ng amilyar ng 2017 with penalty n. Eh wla nmn po clang binibigay na tax dec ng assessed value ng bhay at Di Po nila ako ininform n inassessed po nila ung bhay. Ano po kya gagawin ko dun? 24k po sinisingil nila saken dhil may penalty dw Po ako last year n Di nabayaran tas ung amilyar P.O. ngyon ng 2018 ksma n s 24k. Eh Di ko nmn po alam n Nagassessed po cla.
Good Morning Attorney,
Itatanong ko lang po yung tungkol sa ad valorem tax na imposed ng LGU. Kasi po may maliit na lote po ang tatay ko sa Pasig at since na-award po sa kanya yung lote di po siya pumapalya sa pagbabayad ng amilyar. Yung lote is still unused/idle.
Ngayon po, magbabayad na dapat siya ng yearly na amilyar ang kaso bigla na lang siya sinisingil ng ad valorem tax. Yung amount ay lump sum kasi mula pa nung 1999 yung computation. Tapos, kailangan daw mabayaran yung ad valorem bago magbayad ng amilyar.
Tama po ba yun na hindi pinagbayad ng amilyar kasi dapat mauna yung ad valorem? At bakit po kaya lump sum yung tax, di po ba dapat sa bawat taon na nagbabayad yung tatay ko ng amilyar kasama na rin yung ad valorem? Yung tatay ko po ba ang magsasabi na idle pa yung property o dapat na-inspect o na-assessed na yun ng LGU?
Dagdag po na tanong, ano po yung mas may weight yung real property o yung ad valorem tax?
Sana po mapaliwanagan ninyo kami ng inyong kaalaman. Marami pong salamat!
Hello po. Good morning. I am renting an apartment in Makati for 9,500 pesos every month. The owner is planning to raise the amount dahil tumaas daw po ang amilyar. Does he have the right to do it? Salamat po.
Good AM po, magtatanong po ako kung bakit napakataas ang kuha nila sa Amilyar ko para sa Special Educational Fund nasa 100% po ng Amilyar ko, ang binayaran ko pong total tax due ay P844 for the year 2018 only pero ang siningil po sa akin ay P1,688. Tama po ba na ganun singil nila na 100% ng total tax due? salamat po in advance sa inyong kasagutan,
Good PM po,
nagbayad po ako ng amilyar ng bahay at lupa nito ngaung Jan 2018 for the year 2018, at total nya ay 844.38, pero ang binayaran ko po ay times 2 nung 844.38 which is 1,688.76, dalawang resibo po, sa 2nd resibo total amount ay 844.38 din at may nakastamp na ADD: SPECIAL EDUCATIONAL FUND BASIC TAX PAID UNDER O.R. NO. xxxxxxx number po ng 1st receipt. Tanong ko po kung bakit napakalaki 100% po ng total tax due? Salamat po
Good PM po,
nagbayad po ako ng amilyar ng bahay at lupa nito ngaung Jan 2018 for the year 2018, at total nya ay 844.38, pero ang binayaran ko po ay times 2 nung 844.38 which is 1,688.76, dalawang resibo po, sa 2nd resibo total amount ay 844.38 din at may nakastamp na ADD: SPECIAL EDUCATIONAL FUND BASIC TAX PAID UNDER O.R. NO. xxxxxxx number po ng 1st receipt. Tanong ko po kung bakit napakalaki 100% po ng total tax due? Salamat po
Hello,I paid all the taxes already for my land kaso I have found out ang address ng land ku ay “Mali”so therefore po mali lahat ng ducoments ku.Paano ku po ba tu babaguhin?Tsaka po ang nka pag pataka nong bumalik po aku sa BIR sabi ng isang employee na I couldn’t proceed daw my property dahil nga daw wla akung karatapan since I authorized my sister in the first place.
Hi po magbabayad po ako ng tax ko para sa buong taon ng 2018 .210 square meter vacant po na lupa .pero ang siningil po sa akin nasa 4,344.48 peso ..
good day po.
yon pong dating 1.500 na binabayaran po nmin sa amilyar noong di pa po totally paid ang house and lot na kinuha namin sa banko.ngayong nasa amin na po ang title 4,800 na po ang sinisingil samin.normal po ba yon? first time po sana nmin magbabayad ng amilyar n naka transfer na ang name namin s titulo.
Hi Ely,
Double check niyo po yung mga tax declaration (land and improvement) na nasa pangalan niyo, at yung hindi pa nalilipat sa inyo. Baka po may discrepancy (for example, maliit ang floor area dun sa lumang TD for improvement). Pag ganun po kasi, at na-correct na ng city assessor, mas lalaki na po ang amilyar niyo.
Posible din po na nag increase na ng fair market values and/or zonal values sa lugar niyo kaya tataas din ang RPT, pero dapat may notice kayong nareceive, unless dun pa sa banko dineliver kasi nga ongoing pa yung paglipat ng tax declarations.
Wala nmn po kaming notice na natanggap.at may mga nabago nga po s bago compare s lumang tax declaration.
May paraan po ba para nmn bumaba ang amilyar nmin? Sa ngayon may work p kami ang iniisp ko po yun future kung kakayanin b nmin na mabayaran pa yearly ang amilyar.
good day po’
pwde ko ask,pag ang assement value ko sa house is mahigit 2M,tama po ba to ang bayad sa tax ko sa whole year ko is 16,thousand mahigit?ang laki naman kasi at groud floor lng ang house.Municipal yong lugar namin dito sa probinsya.
thanks po
Pwede po ba maclassify yung property (land & bldg) used for outpatient clinic (catering ofw and walk-in patients) under special class of real property instead of commercial?
Hi. I came across the Real Property Tax Code posted on the website of ChanRobles. The assessment levels for buildings (residential purpose) stated there is different from the table here. It was written there that the corresponding assessment level for those with market value of 500,000 and above is at 80%. However, the table here says that for residential buildings with market values of 500,000 – 750,000, the assessment level is only at 25%. May I know what is the difference? Thank you
Hi. I came across the Real Property Tax Code posted on the website of ChanRobles. The assessment levels for buildings (residential purpose) stated there is different from the table here. It was written there that the corresponding assessment level for those with market value of 500,000 and above is at 80%. However, the table here says that for residential buildings with market values of 500,000 – 750,000, the assessment level is only at 25%. May I know what is the difference? Thank you
Hi Mohamed, in my opinion, it should be the owner.
Hello Camille, as far as I know, real property taxes for common areas are included with the association dues, and the condo corp will make the payment.
Pwede po kasi kahit sino magbayad ng amilyar, pero hindi po yun ang basehan kung sino may-ari. Yung nakapangalan pa rin sa titulo ang rightful owner, unless may valid na kasunduan na ibinenta na ng owner sa ibang tao.
Good am,
First time payer ko po ng RPT. Ask ko lang sana kung anung mga requirements kelangan ko dalhin para makabayad ng RPT?
Hi Mark,
Kung may photocopy ka ng tax declaration(s) for land and improvement (whichever are applicable), pwede na yon. Punta ka sa real property tax section, ipakita mo yung tax declaration para bigyan ka ng statement of account, tapos pwede ka na magbayad.
Kung wala kang copy ng tax declaration, pero alam mo address ng property, punta ka sa city assessor/city treasurer’s office para makahingi ng certified true copy ng tax dec, around Php100 ang bayad, make sure yung property na nasa tax dec ay yung tamang property (check the owner’s name, size of property, etc).
Since October na, tanong mo na din kung may discount kung mag early payment ka for next year. Goodluck!
Hi, ask ko lng po kc yung tita ko gusto nya sa kanya daw ang lupa namin ksi siya daw ang nagbayad ng tax. Paano yun? sa kanya mapupunta or pwede nya kunin anytime kasi siya nagbayd ng tax without us knowing it?
Hello Sir. What is the procedure for paying RPT on common areas in condos? Who should pay, the owner or the administrator? Thank you!
Hello.. Would the administrator of the real property name be mentioned in the tax declaration or the owner?
Greetings Sir Jay, naka bili po ako ng Agricultural land last 2010..more or less 6 has. advance 1-2 yrs payment po ako sa land tax ko.. last 2014 nag build po ako ng residential building with building permit na po… ask ko lang po? may karapatan ba ang treasury ofc na pasukin ang bahay ko upang i rate nila kung magkakano ang dapat kung i tax sa kanila? may babayaran pa po ba ako na tax sa bahay ko gayong Agricultural land po un? salamat po from T’Boli South Cotabato po.
Yes po, may karapatan sila mag-inspect ng property niyo, lalu na at may improvents na bago. Actual use po kasi ang basis ng real property tax.
Yes po, basta kayo na po ang nakikinabang sa property, kayo na dapat magbabayad ng amilyar at MRI.
Yung titulo po, xerox lang po ang mabibigay sa inyo ng developer kasi ibibigay nila sa Pag-IBIG yung original dahil sa Pag-IBIG naka-mortgage yung property. Ibibigay po yonm sa inyo pag fully paid na kayo. Good day po!
Hi, nakaforfeit po ang lupa namin since 2009 and according sa city hall naka auction daw po ito. May chance or way po ba na maredeem pa namin ang lupa? Kaya po pala di kami nagbayad before ay dahil nasabihan ang tita ko noon sa cityhall na magdodouble payment daw dahil may nagbabayad. Eventually nalaman po namin na nagkamali ng sukat yung may ari ng katabi naming lupa. Tinatry po namin ayusin ngayon pero ang sabi po hintayin nalang namin ang bidding next year. Hndi po ba possible na bayaran nalng namin yung any tax and charges?
Mas mahirap po kasi kausap ang LGU (siyempre marami po kayong kakausapin, etc), pero pwede niyo i-try makipag negotiate sa kanila.
Hello, tanung lang po sana ako tungkol sa tax declaration . May binibenta po kasi samin na lupa. Ito po ay sa parte ng silang cavite at ito po ay 618 sqm. Gusto po sana naming bilihin at tayuan nang anim na simpleng bahay. Gusto po sana namin malaman paano po ba ang bayaran ng tax sa ganung sitwasyon.
Good day Sir Jay
I bought House and Lot in a Subd. in MAY 2015.
January 2017 I decided to transfer my financing from In-House to Pag-ibig. During the Loan process, one of the requirement is the Latest Real Property Tax receipt for House and Lot. but since it was January my available receipt was dated for 2016. So I paid the Real Property TAx for 2017. The Loan was taken out in favor of the Developer. Binigay na ni pag-ibig yung Cheque kay Developer. Pero sinisingil pa din ako ni developer ng bayad sa Real Property Tax for 2015 and 2016 ….at pati MRI ay sinisingil din.
My questions are..
1. Legal po ba at tama na singilin sakin yung Real Property Tax at MRI para sa mga nakalipas na taon bago nalipat yung title sa name ko?
2. Tama po ba na Xerox copy lang ng Title ang binibigay sakin ng developer samantalang nagbayad na sa kanila c PAg-Ibig?
Thank you sir Jay
Hi Sir Jay, ask ko lang po kung ano po maadvice nyo regarding sa problem ng father ko. Ang family po kasi ng father ko owns a 12hectare agricultural land in Butuan, ng na deceased ang lola ko, ang title ng lupa ay napunta sa panganay na kapatid ng father ko dahil that time ang father ko at other siblings nya ay wala pa sa legal age. Fast track, since then nasa tito ko ang titulo pero nung na deceased na sya napagkasunduan ng mga kapatid nya na kunin na ang titulo at kung ano na ang pweding gawin para pagpartehan sana ang lupa. So umuwi ang papa sa Butuan, kaya lang marami ng nagsquat sa land nila including na ang isang INC church. At napagalaman nila na na repossessed na pala ito ng government (DAR) at naauction na dahil naging delinquent pala sa pagbayad ng taxes for almost 30yrs. Certain efforts na rin daw ang nagawa ng government para matunton ang dating may ari pero di natatanggap ng tito ko ang mga notice kasi lahat silang magkakapatid ay nandito sa manila. Ano po kaya ang dapat naming gawin, kasi nung nacheck po namin sa registry of deeds sa municipality ng Butuan malinis pa rin po ang titulo at wala pang partitions, pero nung ipinunta nila sa DAR at chineck yung map ng land may mga partitions na at nakapangalan pa sa mga nagsquat. Pwedi pa po ba naming mahabol na makuha ulit ang lupa sa DAR at bayaran na lang ang years of delinquency sa taxes total malinis pa ang original title sa registry of deeds? Ano po kaya ang possibilities na manalo kami sa process na to? Naway matulungan nyo kami lalo na sa mga legalities at rights namin. Maraming salamat po.
Hi Ms. Cha Cha,
Really sorry to hear your situation. Yung major concern po kasi yung na-auction na po yung property dahil tax delinquent siya.
Sa unang tingin, ang nakikita ko pong pag-asa ay kung nagumpisa ba yung redemption period o hindi. Kasi kung hindi, dapat at least ma-honor yon. Nabanggit ko po yon kasi base sa info niyo, malinis pa yung titulo, so ang assumption ko ay walang naka-annotate na certificate of sale for the tax delinquent property auction. Usually po kasi, nag uumpisa ang redemption period pag na-annotate na yung certificate of sale sa titulo. Alamin niyo din po kung kelan na auction.
Suggestion ko po, hanap napo kayo ng abogado na pwede kayo i-assist, umpisahan niyo muna dun sa right to redeem, kasi yung ang una kong napansin, pati na din kung nasunod lahat ng steps na nakalagay sa Section 260 and 263 of the Local Government Code of 1991: http://www.foreclosurephilippines.com/ra-7160-local-government-code-of-1991-section-260-and-263/
Thank you Sir Jay sa response. Kelangan po naming i-check din muna sa DAR kung bakit nila napartition na ang lupa na di nalalaman ng papa ko. Normal procedure po ba yun bago nila i-auction or partition? yun po kasi ang sabi ng mga kamag anakan namin na nakasquat sa lupa, may option kasi sa kanila ang DAR na since matagal na raw sila nakasquat dun ay maaring sila na daw ang magbayad sa tax delinquency sa parte ng lupa at magproceed sa pag award sa lupa in favor sa kanila, meron po ba talagang ganun? Maaari po ba talagang maiaaward sa kanila ang lupa sa pagbayad lang nung tax delinquency ng parte ng lupa? Di po ba dapat as whole yung pagbayad at hindi per partition?
You’re welocme po. Pareho tayo ng pagkakaintindi na dapat buo, kaya nagtataka ako at bakit meron nang partition. Pero kung umpisa pa lang ay hindi na sila sumunod sa tamang procedure, baka pwedeng ma-balewala lahat nung ginawa nilang partitioning. Paki check na lang po sa abogado para sigurado.
Maraming salamat sir, babalik po ako sa inyo pag may progress na po ang pag aayos namin tungkol sa lupa.
You’re welcome and good luck po!
Hi Sir, kapag po ba naforfeit at naauction na ang lupa pede pa namin i-redeem?
Ang case naman po namin 2009 pa po naforfeit. Ngayon po sana namin balak ayusin kasi may isang agent po na gusto kami bayaran at paalisin kasi may nagmamay ari daw po ng lupa. Nang subukan po namin i-verify sa minisipyo ang lolo ko lang po ang may record na may bayad ng tax ng lupa. Ang sabi naman po ng tita ko na nagbabayad dati, bago pa maforfeit, sinabi ng munisipyo na hindi namin pwede bayaran kasi magdo-double payment. Nalaman po namin ngaun lang na nagkamali lang po ng sukat yung kabilang party na nagsasabi sa kanila. Ayon po ang dahilan kaya hndi namin nabayaran at dahil nadin hindi po marunong lumaban noon ang tita ko. Ang sabi po samin ng munisipyo hindi ndaw po namin pede bayaran at maghintay nalang po kami ng auction next year. May pede pa po ba kaming gawin considering na hndi naman po namin gustong hindi bayaran yun dati.
Hi sir, pede po ba i-redeem ang forfeited at na-auction na lupa?
Ang samin po 2009 sya na forfeit. Ngayon po namin sana gusyo ayusin kasi may isang agent na gusto kami bayaran at paalisin na kasi may iba daw po may ari ng lupa. Nung i-verify po namin sa munisipyo ang sabi yung lolo ko lang po ang may nakarecord na bayad ng tax. Bago po kasi maforfeit ang lupa binabayaran ng tita ko palagi pero biglang sinabi ng munisipyo na magdo-double payment daw po kasi may nagbabayad na nun. Ngayon po nalaman namin at may paper kami na nagsasabi na nagkamali lang ng sukat yung kabilang party. Tinanong po namin sa munisipyo kung magkano dapat namin bayaran pero ang sabi po maghintay nalang kami ng auction next year at di na pede bayaran. Wala na po ba talaga kami magagawa considering na ginusto nman po talaga namin magbayad? Di lang po talaga ma-alam ang tita ko at hinayaan nalang nya noon. Ngayon po kasi may factory na gusto bumili ng lupa namin. Iniisip lang po namin na kung sakaling auction ang mangyari, matalo po kami dahil kaya nila magbayad ng mas malaki. Meron po bang any kind of priority for the previous owner?
Tama po kayo, baka mahihirapan kayo manalo sa auction dahil marami kayong kalaban. Huwag niyo na po hintayin yung auction.
Since hindi pa na-auction, at lalu na’t kayo ang nakatira, eh dapat i-entertain nila kayo dahil pwede pa kayo magbayad up to the the day before the auction. Ganun po ang laging nilalagay sa notice for auction ng tax delinquent properties, basta before the auction, pwede pa magbayad.
Hi I want to know whether undervaluing the house that I bought can affect the future resale
Value.
I bought a property for 6 milyon and the seller
wants to under value it for 3.2 milyon for the
sake of paying less capital gains.
But int final deeds of sale my broker and seller
agreed to put the actual sale price.
DOES REAL PROPERTY TAX INCLUDES THE MACHINE.? OUR COMPANY IS RENTING THE BUILDING. AND WE HAVE MACHINES (LABORATORY &DIAGNOSTIC CLINIC
Hi, I am planning to buy a parcel of land with concrete improvements (fence, gate, garage, store, temporary toilet and septic tank). The seller has the following documents: deed of absolute sale between her as buyer (hereinafter referred to as “latest owner”) and the seller (hereinafter referred to as “second owner”) The latest owner also has the deed of absolute sale between the second owner and the “original owner”. She also has the declaration of real property which is under the name of the original owner. The original owner is already dead while the second owner is still alive. There is no title to the land. Is it safe to purchase the said land? If i purchase it, how will i process the land title to my name and what are the taxes and other costs that i have to pay? Thanks.
Nag Pagawa po kasi ako ng House Hanggang 3rd Floor kailangan ko po ba Mag Bayad ng Tax kung Mataas ang Bahay ko ?
Hi, I bought a land in antipolo and it was paid in 2012 but I haven’t been paying a property tax eversince I bought the land. I am in abroad and nobody could pay it for me. I didn’t know I have to pay property tax until 2 years ago. Is there anything I could do to save the property?
Something went wrong i think ,a friend of mine buys a piece of unregistered land less than a 100 sq.meter he shoulders the capital gain tax documentary tax. the CDR of onett officer requires my friend the ff:any title of the property (how could there be it’s unregistered )2.estate tax clearance of the decease owner who owned hundreds of properties .the assessors office is hesitant to give for it cost him a lot of money and the administrator said they don’t have the copy of said papers because it was already handed by representative of HEIRS (decease )to somebody to do the registration to all who bought. who in return ask 10.thousands each client.my friend is old and poor he’s almost there what should be his best remedy.thanks
Hi my father(deceased) bought a land/lot long time ago and we have been paying the real property tax under my father’s name but our neighbor(a close friend of the previous owner) said that it was not properly transferred to my father’s name …. im confused … we are paying real property taxes under our father’s name already but why is she saying that it was not properly transferred??? is she wrong? or is there something wrong with the transferring of the title/lot??
Hi what are the taxes to be paid when you bought a lot from a corporation?
The condo unit I bought was turned over to me and mortgaged to the bank last September 2015. The developer has not transferred the unit to my name until now. Who should pay for the Real Estate Tax and what do I, if it should be me, show the CIty Treasurer’s office for this? Thank you.
Are privately owned lots in a cemetery or memorial park subject to real property tax? Thanks
i will appreciate so much if my question will be answered.
my grandfather is an only child, he died when my mom was still 8 years old. then my grand mother marry another man and stay in another province. after that my grandfather cousins took advantage to a hectare of coconut plantation that my grand father owned.my mother now is already 43 years old. she wants the land back. actually we have the original title of the land under the name of my grand father. my mother’s problem is: the tax of the land is unpaid like 35 years now. what is the best thing to do? what will happen to that land? thanks.
Hi Jhem, i am not a property expert but I do have properties and inherited properties as well.
It is better your mom checks the status of the land on the municipality where it is registered to see if it was not acquired by the government yet (baka pwede nyo pa bayaran ang taxes).
Given the land is still under your grand father’s name, was your mom the only child? if yes, she need to prepare an extra judicial settlement para ma transfer ang property under her name. She needs to have this prepared by a lawyer.
Hello. Just wanna ask. I have a buyer of my house, the fmv of building is 158k only. But the buyer need the tax receipt for building imp. But I don’t have any of it just a tax receipt of land only. Does the tax receipt for imp is needed? I don’t have any. I send her all my documents
Hi miss Cherry, What are the things to be done when you want to transfer real property tax bill from the old owner to the new owner? thanks in advance
HI Ms. Cherry ask ko lang. yung binayaran na rpt sa qc hall dapat ba same na amount sa naka declare sa lra?
hi please help me out po i think your the right person to ask: 1, my dad died 10 years ago and his death cert addressed was in Bacolod, for .the past years we were paying the RPT here in Bocaue Bulacan )where the property is located)… 2013 my mom(co-owner) left country and entrusted the land title (original)/owners copy) to my auntie, NOW unfortunately the bag where our land titles are place was snatched/lost. in short the land title was literally lost. to go further we already have the affidavid and everything from the RDO.
= at present i have the certified true coppy of the title,,
QUESTION: 1,- where can i pay the RPT since my dad died in bacolod and address at death cert is in bacolod will i pay it there or i can pay it here in our place, and IAM paying it in brhalf of my mom POA is provided po..
2: do we have an online payment for the real property tax in philippines?
3: the last tax paid was last of 2013 pa po. if the total assesed value po is 37,580 nung 2013… mag kano na po babayaran ko if ill pay before JUNE 30 2015…?
4. and paano po ako makakakuha ulit ng owners copy original ng land title po.? and how much po pag kuha nun? ako na po kc nag lalakad ng papers and ngguluhan ako sa mga sinasabi sa rdo po eh.. pls help me po my : email address is BUdzther_2005@yahoo.com , contact 09102000339 thanks po and am looking forward ….
Hi Ma’am Cherry, nagpa compute po ako this june 3 sa city hall of las piñas req the real property tax. Our total lot area is 235sqm. Since may Amnesty ngayon sa las piñas i grab the opportunity to pay our tax from 2010 to 2015. Our Ass. Value is 51,000… supposedly i need to pay the tax in the amount of 21,745.54 since it has amnesty i only need to pay 8,226.44 our discount is around 13k but this computation is only for land only.. since we have amnesty here in las piñas i want to declare the improvements although its sounds like a new house because of the word improvements but our house is already a 30 year old house with sawali a wood type 2nd floor and never been repaired ever since, so here’s the issue ma’am because of the amnesty i only need to pay again only from 2013 to 2015, so one of their representative came to our house to measure the improvement and take picture of our old house etc etc… if im not mistaken it was june 5 or june 6, 2015. Then he ask for payments for the picture and blue prints etc.. inshort i gave him 1k. Then he gave his number… then i should communicate with him before going to the city hall if the computation for the improvement are done, he said. But he said i can check him on wednesday that was june 10, i came in there and simply answer me that his not yet done with the computation. Week past, june 15 i start texting him, he didn’t reply. I texted him again june 17 and no answer, then i go there june 18 and ask him if the computation is done he said not yet maybe next week. I called him yesterday june 24 and he answered he said i can go there in the afternoon, so that he can discuss about the computation in order for me not to get shock about the outcome, i had a bad feeling… so i came at around 4pm in the afternoon. He said i should wait then i wait an about 1 hour then i approach him because its getting late and i’ve been waiting for him more an hour, then we talk… i thought he will show me the final computation but he simply show me a computation in a piece of paper then he start computing in a not detailed way nor explaining it to me then come up in a total of 45,000 (i was shock in the amount of our old house) i start asking questions, how much per sqr meter, how much will i pay for the succeeding years? Then he answered 9 pesos per sqr although still lots of formula etc he said. Then he followed it by question of, can you afford to pay 45,000? Then i simply answered NO, then he said okay, ill make it 35,000 including the tax clearance, tax receipt etc etc.. our house is not maximizing the whole lot area. Our duplex only occupying 1/4 of our lot and old wood type 2nd floor, and at the side we have 3 bedroom measuring approx 1st room: 16 to 18sqr, 2nd room: 6 to 10sqr and 3rd room: 9 to 12sqr.. and 1 laundry area approx 12 to 14sqr… is it possible that our house improvements will cost 35,000? Or is it that person who assess me is just making money or simply a sample of fixer or mandurugas? If he is a trickster who should i talk to and where? should i go for 2nd opinion? I believe his making a delaying tactics to me because the last day of payment for the amnesty is on june 30, 2015 only.
Your immediate response is highly appreciated… thank you and best regards.
hello good morning,
just wanna ask about the payment of rpt and sef
we pay rpt 2,100
and sef 2,100
total 4,200
just want to know mam if the rpt and sef are same amount we need to pay.?
thnks..
Good day Atty. Castillo. Are road lots in a subdivision tax exempt?
If real property taxes has not been paid for period of 25 year ,and the government never filed any action to collect, is there a remedy available for the tax payer to lessen the burden of paying the tax due for 25ywat
If i alre
Lady paid to the municipal treasurer, are they going to give me tax clearance certificate?
how do we compute penalties for non-payment of real property tax?
Hello Atty! I have a question. We have a residential property in quezon city and pay minimal estate tax yearly. We will be opening a small coffee shop in a portion of our property (small community coffee shop only) and are worried our estate tax will balloon! What can we expect from the conversion of our property from residential to commercial? Usually how big is the increase? We will not utilize our whole property but just a small portion. Thank you! Hoping for your advice.
Hi,
Do we still need to pay the realty tax while still in pag-ibig housing loan? and when it will start?
thanks….
Hi Cherry, we finished constructing the house in a subdivision late last year and we got the occupancy permit already also late last year. Is it then automatic that when I pay my RPT this year, the building/improvement will be added? Or should I still inform the city officials about it when I pay my RPT?
I am learning a lot from your posts maam. Thank you so much. Maam which is more accurate regarding size of idle lands: at least 1 hectare? or more than 1 hectare”?
May i ask if the dental chair of the dentist subject to real property tax: machinery, when dental clinic is exempted to secure mayor’s permit?
Hi Rico
are gaming slot machines of a casino considered real properties for tax purposes?
Good evening,
ask ko lang po kung dapat na ba akong magbayad ng tax kahit na di pa ako tapos sa paghuhulog sa kinuha kong bahay at lupa kasi wala pa akong titulo? salamat
Hi! I have just completed paying for a residential lot and as of December 2014, I have initiated the process of transfer of ownership through the real estate agency. The rep of the real estate agency gave us a breakdown of transfer-related fees (i.e. transfer tax, transfer fee, doc stamps, etc) and instructed us to wait for further advice as to when they will finish the papers and we can settle the fees.
Just this month, however, I received a letter from the real estate agency containing instructions from the Project Owner (the real estate agency is just their marketing partner) that I need to pay the Real Property Tax that the project owner shouldered from 2008 (the year I started monthly amortization) until 2015. The said amount was not in the breakdown of fees provided by the agent and turns out to be on top of it. I was further told that the transfer of title will not proceed until I pay the said eight years’ worth of RPT.
My question is, am I really supposed to pay the RPT for all the years I was still paying off the monthly amortization? Thanks in advance for taking time with my question. This is my first time to purchase real estate and need some advice. 🙂
Hi. I would like to ask if the realty tax i am paying in my condo admin is the same real property tax? I own a condo and i am paying realty tax every year. Do i have to pay real property tax to the treasurer’s office of the city hall?
HI all,
I am just wondering the land where we have our house is still a common land among the remaining heirs..
There is also a separate payment taxes for the land.
Would it be right for us not to pay for the land and pay only for the building… If yes, how would it be computed..
The assessed FM value is 580,000..
Please advise..
Should an operating lessee have to pay also RPT on the leasehold improvements made?
Hi Atty.,
For condominium parking with Assessed value of P152,000.00 is there a need to pay for the RPT? Our property is in Makati and we were asked to pay for the RPT for the requirement of transferring the title to our name. I’m just confused in regards with the table shown above FMV = >175,000 = 0% Correct me if I’m wrong, does this mean there’s no assessed value for RPT?
BOTH MY PARENTS ARE NOW DECEASED. MY FATHER BEFORE HE DIED ALREADY GAVE MY TWO BROTHERS THEIR SHARE OF HOUSE AND LOT TO AVOID PROBLEMS. AND THAT I WILL EQUALLY SHARE THE FAMILY HOME WITH MY MOM UNTIL HER DEATH. MEANING AT HER DEATH, I GET 50% OF THE FAMILY HOME. UPON HER DEMISE, THAT ALL THREE OF US SHARE MOM’S PART EQUALLY. I LIVE FAR FROM HOME AND NEVER KNEW OF THE TRANSACTIONS MY BROTHERS DID WITH THE OTHER PROPERTIES. I ONLY KNEW RECENTLY THAT A NUMBER OF OUR PROPERTIES HAVE BEEN SOLD WITHOUT MY KNOWLEDGE, AND THAT THEY HAVE DIVIDED THE SALE AMONG THEMSELVES. MY QUESTION IS….IS THERE ANY POSSIBILITY THAT I CAN STILL DEMAND FROM THEM MY SHARE?
If property is under Bank loan, who is liable to pay the RPT?
The borrower should pay the RPT.
Hello! I have just acquired a condo unit from CDC (44 sq. meter). This is my first time to pay the RPT and was surprised to see it amounting to 25k ( 15k for basic principal and 10 k for SEF). May i ask what this SEF is for and why is it added to my RPT. Note. The unit is still under the developers name, CDC, and i am still paying it through Pag Ibig HDMF.
Hi! We just moved in to our new house last July 2014. We wonder how and when we should pay the tax? Thanks.
Hi! what will be the tax on the real property donated to the donee ? Will it be subject to income tax ? Thank you
Hi, is there a way to pay for RPT without having to visit multiple municipalities if you have properties in different provinces??
Hi Charlie, you can check if the city/municipality has any online payment system, or you can outsource it to OMI. You can check them out through the banner on the right sidebar of this blog
How about the taxation for real property on sale on SBMA?
Hello. We’ve got a subdivision unit (house & lot) particularly here in Cotabato Province. It was awarded to us by the Pag-ibig last June 2013 and we immediately resided there. Then just very recently this March 2015 we received the Billing from Assessor’s Office showing that we have those unpaid RPT’s for 3 years now, and its quite big amount due to its interest penalties. But still the name of the owner in the billing is the Developer. Question #1. Who will pay the RPT since the owner’s name is still the Developer?
Question #2. Who will pay the interest penalty since RPT declaration was not yet transferred to the buyer’s name up to this time and we just received the billing this March 2015?
Question #3. I’ve noticed also that the Building is already in Residential use, but the Land/Lot is still in Agricultural use. What is the implication of this set-up?
Hope to hear from the soonest.
Thanks.. Fred
Hi Cherry,I have a house & lot so do I need to pay 2 taxes,my wife say must pay 2 separate taxs for house & lot?
Hi Cherry. Is it possible to have timberland property titled?
Good day,
I am confused with our RPT here in Siquijor Island. Our property is located in a village which is belongs to municipal of Larena. I am paying installments, sometimes its over the deadline. I paid this on March 20, 2014. They calculated like these:
Residential Building 300,000 x 30% = 3,000
Penalty Total
1/2 of 2013 1,500 450 1,950
1/4 of 2014 750 (75) 675
SEF 2,250 375 2,625
______________________________
4,500 750 P 5,250
as I understood, the SEF is 1% annually, so for the whole year I have to pay 3,000 also, do the taxpayer pays penalty also on SEF? So for this year I paid already 750 for SEF?
Hope to have help from you! Thank you very much!
Fritz
Bakit psti bahsy may bayad insurance ba yan? -lei-
Hello. If in case the condominium is owned by a foreigner, are they still entitled to pay the RPT?
Yes, they still have to pay RPT, even if they are foreigners.
Hello, I was wondering why small business have to pay annually to BIR but yet also pay quarterly? what is the difference, please explain. Thank you!
Hi atty. What can I do if I found out that building tax is not being paid upon by the building administrator (leased property) for more than 10 yrs? However as lot owner, we are updated in payment of the lot RPT. Can we file a case? Will BIR chase us the lot owner? or the building admnistrator?
Good Day Madam! Tenant ang aking mga magulang sa sinasakahang palayan dito sa aklan since 1972 at naka agrarian po ito. mahigit kumulang sa 3500 to 4000 sq. m. lamang po. dahil po taga maynila ang may ari ng lupa at ang aming bahay ay nasa gitna ng palayan nahihirapan po syang tumawid sa pilapil tuwing magbabakasyon sya dito sa aklan. Inutusan ng may ari ng lupa ang mga magulang ko na gumawa ng bahay dahil po ang lupa ay may kalsada. Since 1997 tumawag ang aking mga magulang sa may ari ng lupa na pag patayo ng bahay kung papayag sya o hindi. Pumayag ang may ari ng lupa, at hindi na rin sya mahihirapan pumunta sa bahay namin. Ang bahay na pinatayo ng mga magulang ko 25sq.m. ang lapad at ang haba ay 25 o 28 sq. m. Estimated ko lamang ito. Hindi naman po malaki. May dalawang kwarto may sala at kusina. kalahati hollow blocks at ang kalahati ay kawayan at ang bubog ay nipa. Last 2013 at dumaan ang napakalakas na bagyong YOLANDa nasira ang bahay namin. at ang natira ay pondasyon na hollow blocks. Dahil po sa pag susumikap ko dito sa middle east, ang mga kapatid ko din at lahat lahat din kaming pamilya nag tulungan para magawa ulit ang bahay namin dahil hirap na hirap ang mga magulang ko tuwing umuulan, dahil nga wasak na wasak ang bahay namin. February 2014 pinagawa ang bahay namin at naging hollow blocks na lahat at naging yero na rin ang bubog. Dahil nga po wala rin mabiling light materials. Ganu parin may dalawang kwarto. May sala at kusina. Ganun parin po ang laki at lapad. At naaawa na rin ako sa mga magulang ko sa pag titiis tuwing umuulan. sa ngayon unfinish ang bahay namin.
Ang problem namin ngayon lahat na mag anak nagalit po ang administrator ng lupa o napagkakatiwalan ng may ari ng lupa sa amin. Kung bakit daw pina hollowblocks namin ang bahay namin. At ipapasira nya daw ito. At ang isa pang problem ay ang titulo ng lupa ay totally damage nabasa at nag kapunit punit dahil sa Napakalakas na bagyong YOLANDA. Gusto ko po ipa register ang bahay namin sa BIR para po mag babayad kami ng tamang buwis sa bahay namin. Pero ang aking mga magulang ay walang utang sa may ari ng lupa. Nag babayad kami ng 7bags na palay every anihan. wet and dry seasons.
ano po ang magadang gagawin namin? Dahil po galit na galit talaga ang pinagkakatiwalaan ng lupa sa amin. Lalo na sa mga magulang ko. Tama po ba na E pa register ko ang bahay namin sa BIR? Ano po ang mga Requirments dahil po tenant lamang po kami. Sana po mapaliwanagan nyo po ako ng mabuti. At humihingi po ako ng advice sa sitwasyon namin tungkol sa bahay namin na pinagawa.
Maraming maraming Salamat po!
Lubos na gumagalang,
Jury G. Retiro
My cousin has already paid the delinquent taxes for the improvement of their property which no longer exists since 1982 but per records of the treasurer and assessor offices in quezon city, it still exists. The said property was posted in the bulletin board of the qc hall as one of those sked for public auction on May 15, 2014. The qc inspector conducted an ocular inspection of the place of the improvement and found out that there was no structure erected on it. My cousin wants to know if on top of the delinquent taxes he paid, will he pay p4,000 for putting his name in the list sked for auction? Isnt it unreasonable to slap p4,000 when posting was placed on the bulletin board of the qc hall real property division and not in a newspaper of general circulation?
Hello, what’s the purpose of SEF? Thanks!
gud day to you.. madam, madam pwede bang makahingi ng real property tax rates sa 16 cities sa NCR? pwede nyu po ba akong e update? cuz my dad is planning to buy land in manila and im trying to find someting cheaper na land which has low real property tax rates.. pki update po ako..tnx e send nlng po sa email ko kingheart2588@gmail.com
Hi! How much is the RPT of a residential house with a assessed value 3million with lot area of 850sq.m. provincial area? thank you.
Hi Cherry, I would like to know where could I get the rates of the properties so I could compute for the tax? thank you.
pwedeng makuha no.ninyo mam,,
Why do condo associations pay real property tax on their common grounds when the condo units’ assessed value depend on the common grounds and get taxed on it as well? That means a condo unit value is higher because of the nice pool and gym and thus the owner gets taxed more; additionally, the owners get taxed through the association AGAIN with the common areas real estate tax. How can that be? Thanks!
Hi Jay & Cherry,
Hope you can also post an article on the taxes imposed on income derived from rental properties.
An avid follower,
Joane
Hello.
Thanks for coming up with this blog about real estate tax, it helped a lot.
My question is:
Will the Condo Corp responsible for paying the RPT of the common area and machineries even if the TCT is still under the developer or it is not yet conveyed? I read somewhere that you said “It depends on whether the lot has already been delivered by the developer to, and accepted by, the Buyer.”. What kind/Title of document it this? I am a member of the Board of Directors in a condo corp and the developer is in the process of conveying the property to the assoc but they wanted us to pay for the RPT starting from the time the condo was built, sometime in 2005. Is this fair? How can we go about this?
Can you please shade some light on this one?
Hi Atty Cherry,
If I pay my RPT on land but not on building improvements (RPT arrears on building improvements from 8 years ago), what would be the consequence(s)? Will my land including the improvements therein be auctioned by the city government?
Hi Ma’am Cherry,
I purchased a house and lot on installment payable in 10 years. i am still into my 3rd year of paying and the developer turned over to me the assessment on Real Property Taxes saying that because we have already taken possession physically of the house, we are obligated to pay for the RPT even if we are not yet fully paid. am i really responsible being an installment buyer to pay for RPT? Thank you for your time and inputs. MRS. M. ONG
Hi, I just got a house and lot from a sub-division in the Philippines. The construction is just done and the moving-in is very soon. One of the requirements is, I need to pay the real property tax value for the said loaned property. My question is, do I need to pay/shoulder the real property tax despite the property is still my liability and not yet my asset?
Hi Roney,
For banks, the common practice is for buyers to shoulder the real property taxes from the date they bought the property from the bank, regardless of the mode of payment (installment or cash), which means even if a property is not yet fully paid, the buyer will already shoulder the real property taxes.
I believe the same practice is quite common to private sellers as well.
Hi ma’am! Can you help us with our tax declaration pf real property?
I’m from Balagtas Bulacan and masyado pong malaki yung sinisingil sa amin na tax sa bahay to think na sa probinsya kami nakatira. May rooftop po yung bahay namin at yun daw po ang dahilan bakit napakalaki ng tax namin sa bahay. Nakakapagtaka lang po kasi ang tax namin yearly is P9,360.00 bale P3,120 per floor. 65 sqr/meter lang po ang laki bawat floor.
hi, good pm. i have a question. we have this house situated on a lot where we have no title on hand at all. the land is supposedly divided into three for 3 brothers. but the one who have the original title is our neighbor. I was wondering what i can do to have or acquire ownership of my dad’s share on the land. no one has been paying the real property tax for more than 3 years now. is it true if i pay the real property tax, i have the right on that property even if the land is not under my name and the title is owned by our neighbor?
what is the tax due? is it the assessed value multiplied by tax rate? or is it all taxes including basic, sef, idle taxes less discounts or add penalties?
Thank you
Hope you can help us with this because were taking the licensure exam this march..
Good day po! I bought a house po tpos nlaman ko na 15 yrs ng tax delinquent ang house and lot? Kailangan ko po b bayaran lhat ang 15 yrs unpaid rpt? thanks po!
hello’
thank you very much for your blog, (been searching for quite sometime)
i have a question regarding a certain property located in project 4 q.c.
it is a 200 m2 lot with 4 small door apartment (2 storey at 33 m2 each) which is now being rented out and are currently occupied, and a 3 storey residential house (around 80 m2 per floor), and are occupied by the owner, at this stage the whole property is around 98 % completed
the payment of taxes for the lot is updated (the house and lot is under a bank loan)
when it was about 85 % completed a QC assessor knocked on its door and talked to the owner and she claims that based on her calculation the yearly payment of tax would cost around 60 thousand pesos.
however she claims that she can reduce it to more than half (20K to 30K) provided that the owner pay the first 60K to her and then for the next year it will be 20 to 30K, this time, payment will now to be made by the owner directly to the QC assesor office.
my question is the tax for the above property would really cost that much?
the owner tried to deal directly with the assessor office in QC hall and upon seeing the Lady Assessor inside the office, the owner have backed out, since the owner is being directed to see her since the owners property belong to the Lady Assessor jurisdiction.
your reply to the my question is greatly appreciated while for the other concerns (how to deal with lady assessors) will be highly appreciated.
thanks
I am inquiring on the Machinery being subject to real property tax. Does this mean all PC of a call center company and BPO would need to pay for such tax? I am assuming that Machinery refer to equipment being used by Manufacturing Firm. Your assistance is much appreciated.
Is it possible that a city assessor can issue a tax declaration over a land considered as timberland? within the geothermal reservation block? and declared as national park? What are the bases to consider it(tax dec) as legal or illegal?
Who will pay for the rpt of the common area in a subd.the property is not yet turned over in the association..the homeowner association does not have the tct of the common area.the owner declared in the receipt are still under the developers name not on the homeowners assoc. name.
For example I bought a house and lot in Cavite for installment. Is the RPT still separate from my monthly payments? Or is it already included?
Thanks!
Hi! i’m just curious how much is the RPT for a condo unit roughly 27 sqm? thanks in advance!
Hi lam also curious too if l buy a unit before top about 42sq m how much is the total tax per month
from the article, i believe it depends on the FMV of the lot and the building. question is if the formula also applies to condos
How soon is a land auctioned if no realty tax is paid particularly for one unused land in one of the villages in Las Pinas City? Is there an online system where i can check it myself since i’m living abroad.
hello po, I find this blog of yours educational, Can I ask if there’s a chance that a residential owner would have to pay 9,000 for her real property tax if the house is not yet fully furnished (1st floor is the only part which is completed) and the land area is only 32sq.m?
Hello Cherry and Jay,
First, I’d like to express my appreciation for your blog which I find both enlightening and educational.
I narrowly missed joining the December auction of RPT-delinquent properties in QC as I was out of the country, but an old friend was successful in joining and was able to win one lot from the auction.
With this experience, I was wondering if LGUs have a regular schedule of auctioning off RPT-delinquent properties? I’ll find this useful in case there is so I do not miss the next scheduled ones.
Thanks!
Hi Johnson, so far only Quezon City does this quarterly, for other LGU’s you will have to call regularly to know if they have a schedule. I believe if they knew they can submit their schedules, just like how most banks do so, we will have regular schedules posted here. As of now, I post all schedules I see, and I also get tips from other investors and post them as well. 🙂
in addition to our association dues, the Property Management Office for our Condo (Dansalan Gardens in Mandaluyong) is asking us to pay for Property Tax for the land, the building and machinery. Is this right?
It depends on the practice of your condo corporation. In many condos, RPT for the land, building and machinery (which are parts of the common areas of your condo) are usually paid by the Condo Corporation because it is a fixed cost that is already built-in the association dues. However, in some condos, RPT is separately assessed as a special assessment not part of the regular dues. You must ask the condo’s management body or Board of Directors. But regardless how it is to be assessed, RPT is a cost that will ultimately be shared by all the unit owners. 🙂
Hi Cherry,
If the TCT is already under the name of Juan dela Cruz but the Tax Declaration under Juan dela Cruz is still not available (still under the name of the developer), who should be paying the RPT?
thanks,
jules
It depends on whether the lot has already been delivered by the developer to, and accepted by, the Buyer. If so, the Buyer is liable to pay RPT the year after delivery since the title is already in the name of the Buyer. Even if the title is not yet in the name of the Buyer (as in the case of an amortizing buyer), the Buyer will also be liable to pay RPT if he has accepted delivery and taken possession of the property. In some cases, the Developer advances payments for the RPT and requests a refund from the Buyer who has accepted delivery and is already in possession of the property.
How do you get discounted RPT when you have more than 1 hectare unused/ idle land? Is it true that you need to declare some part of the land as loan to get discount? Thanks in advance.
Hi Alfred,
I’m not sure if I understood your question correctly. Make sure you fall under the exceptions to idle land.
Re: loan, I have never heard of that. I don’t see any legal basis for it.
Best regards,
Cherry
Hello
Is a Condo “real property” ? and thus pays RPT?
Hi Darren,
Yes.
Best regards,
Cherry
Is it true that private schools dont have real property tax?
Hi Rico,
Under Sec. 234 (b) of RA 7160, all lands, buildings, and improvements actually, directly, and exclusively used for educational purposes are exempt from RPT.
Best regards,
Cherry
Being exempt from RPT, why are private school still required to declare real properties? What are the consequences of failure to declare? Thanks much.