The 20th Davao City Council on Tuesday approved on the third and final reading an ordinance granting tax amnesty on real property taxes and special levies on real properties, in view of the enactment of Republic Act No. 12001.
The ordinance shall cover all unpaid penalties, surcharges, and interests on real property taxes, including Special Education Fund, idle land tax, and other special levy taxes on properties within the City of Davao, incurred before July 5, 2024, the effectivity date of Republic Act 12001 or the “Real Property Valuation and Assessment Reform Act”.
Based on Section 4 of the Ordinance, the Financial Relief and/or amnesty, shall condone penalties, surcharges, and interest for unpaid real property taxes incurred prior to July 5, 2024, subject to the guidelines, as stated in Section 6 of the Ordinance.
The ordinance, however, under Section 5 excluded extension of amnesty to delinquent real properties which have been disposed of in public auctions to satisfy 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.
Section 6 of the ordinance also established the guidelines and prescribed the period of payment to avail of the financial relief and/or amnesty.
Under the said section, all accrued penalties, surcharges, and interests shall be condoned only upon settlement of the basic real property tax, additional levy on real property for the Special Education Fund, idle land tax, and other special levy taxes, within two years from July 5, 2024 to July 5, 2026.
Payments of real property tax, additional levy on real property for the Special Education Fund, idle land tax, and other special levy taxes may be made in full, either in cash or manager’s check, or on installment, provided that the same is made within two (2) years from July 5 2024 and subject to compliance of conditions under Section 6, paragraph c.
The ordinance also reads that all applications to avail of real property tax amnesty shall be made with the City Treasurer’s Office, upon filing of the prescribed application form and payment of subject taxes. CIO
