The National Museum Complex as seen from Intramuros, Manila on September 30, 2023. Gigie Cruz, ABS-CBN News/File

MANILA — Manila Mayor Honey Lacuna on Thursday urged lot owners in the city with delinquent accounts to take advantage of the real property or amilyar tax amnesty program beginning this December.

The real property program covers all interest and penalties on delinquent real property taxes existing from the start of the delinquent year up to December 31, 2024 only, Lacuna said in a statement.

She said Republic Act 12001 and Manila Ordinance No. 9082 are the legal bases of the amilyar amnesty program.

"The implementation of the real property tax amnesty has started. Statements of accounts should be updated by paying the tax due now so no new interest and penalties are imposed after December 31, 2024," Lacuna said.

The mayor said taxpayers could use the Go! Manila app for online tax transactions to avoid long queues.

Here are the implementing rules of Ordinance No. 9082:

1.   If unpaid on or before June 30, 2026 — All penalty/ interests on delinquent real property taxes prior to December 31, 2024, will incur penalty charges up to the maximum limit. 

2.   No current real property taxes due can be paid without payment on all delinquent real property taxes.

Tax amnesty does not apply to the following conditions:

1.   Properties that were sold at public auction.

2.   Properties that have availed Ordinance No. 8672 for the staggered payments. 

3.   Properties with pending cases in the regular courts, Court of Tax Appeals, Local Board of Assessment Appeals, and Central Board of Assessment Appeals.

Lacuna said Manila would modernize the amilyar system and build a real property market database. 

"We will revise and update the schedule of market values para hindi madehado at hindi baratin ang mga Manileñong nais magbenta ng kanilang lupa," Lacuna said.

"Payo ko sa lot owners at homeowners na nagbabayad ng amilyar, huwag nyo munang ibenta ang inyong lote. Hintayin nyo munang tumaas ang halaga ng inyong lupa dahil babaguhin pa namin ang Schedule of Market Values (SMV) na siyang basehan ng presyuhan ng lupa dito sa Maynila. Kahit hindi nyo ibenta ang lupa, yayaman na agad kayo dahil tataas ang halaga ng lupa nyo sa SMV," she said.

"Kung gusto ninyong mag-loan sa bangko at gagamitin ninyong collateral ang inyong lote, mas mataas ang mauutang nyo sa bangko para maipa-renovate nyo ang inyong bahay o magdagdag ng kwarto o palapag. Hintayin nyo muna ang bagong Schedule of Market Values."