Real Property Tax Deadline 2023

6 January 2023

The attainment of your dream house and lot in the Philippines is doubtless a milestone and a tremendous source of pride. But soon enough, you will realize that responsible homeownership involves paying for extra expenditures aside from the actual purchase itself. In addition to home maintenance needs, real property taxes are an obligation for property owners every year.


If you're here to know how real estate taxes are computed, as well as when the deadline will be for real estate tax this 2023, you've come to the right website. Allow Lumina Homes to walk you through on some important dates regarding deadlines to pay real property tax.


What is Real Property Tax?

Before making any payments, it is important to know what you're paying for. Also known as real estate tax and locally as amilyar, real property taxes are a tax imposed on the value of the real property that an individual owns. It is being paid for by homeowners every year as a legal obligation.


Estate Tax vs. Real Estate Tax

Real estate taxes are sometimes confused with estate tax, which is a different matter entirely. The latter is imposed on a deceased person's right to transfer ownership rights to an heir, either through a will or intestate succession. In estate taxes, the tax owed is 6 percent of the value of the net estate.


Real Estate Property Tax Deadline in 2023

As mentioned, payments could be done in full or through quarterly payments. For those who intend to pay in a lump sum, the deadline for real estate property tax payment is January 31, 2023. Meanwhile, the deadlines for those who wish to pay it quarterly are as follows:


  • First Quarter: On or before March 31
  • Second Quarter: On or before June 30
  • Third Quarter: On or before September 30
  • Fourth Quarter: On or before December 31


How Much is the Real Property Tax?

Real estate tax amount varies from property to property as well as location (case in point: rates are higher in Metro Manila).


According to the Local Government Code, the following rates constitute the real property tax computation in the Philippine setting:


  • 1% of the property’s assessed value in provinces

  • 2% of the property’s assessed value in the National Capital Region (NCR)


If you want to make an estimate and determine what would more or less be your annual tax amount, you can use this formula: Rate x Assessed Value = Real Property Tax.


To cite one example, if your provincial property has an assessed value of P1 million, then your real property tax would be P10,000. Your real property tax obligation would be double the amount if it's located in Metro Manila.


The determination as to whether your property is taxable or exempt real property will be based on its current and fair market value, which shall be determined by your local government unit.


How to Pay Your Real Property Tax

You have two options for paying your real estate tax obligations: at the city or municipal treasurer's office for cash payments, or go online and make payments through your LGU's official website. You will also have the option to pay in full or quarterly.


Avoid long queues and pay online via this quick guide:

  1. Create an online account.

  2. Look for your property's tax declaration number

  3. Find and click on the payment button.

  4. Choose your preferred payment option.

  5. Available payment options include GCash, PayMaya, bank transfer, or via debit and credit cards.


Online Payment Portals for Real Property Tax Payment

Quite a few have their online payment portals to cater to property owners who want to be free from the hassles of making payments on a brick-and-mortar site. Here's a quick list of some online payment portals to pay your property taxes. You can manually search them on Google to get to their respective websites.


  • Bureau of Internal Revenue ePay

  • City of Manila E-Government

  • Quezon City Eservices

  • TRACE Taguig

  • Valenzuela E-payment Services

  • Muntinlupa Online Real-Property Payment System (MORPS)

  • City Of Cebu Online Real Property Tax Payment


Consequences of Not Paying Real Property Tax

Paying real property taxes is an obligation for the financially capable Filipino. This financial capability is established and demonstrated after the purchase or transfer of ownership of a house and lot. To maintain ownership of such properties, paying the corresponding taxes is a must.


The obvious consequence of nonpayment is penalties. The maximum penalty rate would be 72 percent after three consecutive years, with the penalty being 2 percent added to the outstanding balance on a monthly basis.


Local Government Units (LGUs) bear the responsibility of law enforcement through the imposing of penalties and administrative cases.


Continuous failure to pay your property taxes could also result in the right of the city or town to sell your real property at an auction. To claim back your property, owners are given a year from the actual date of the sale to pay back their property taxes, including penalties, to the municipal treasurer's office.


Where Do my Property Taxes Go?

In one way or another, paying taxes will be less of a reluctant financial obligation for you if you learn that your property taxes will be utilized to fund essential government projects, such as infrastructure, healthcare, and education. Taxes are the lifeblood of the national government, and citizens pay taxes to give their fair share of contributions to the country's economy based on their financial status.


If you see government projects within your community, that's where your property taxes went, or at least in part. That means you are dutifully fulfilling your responsibility as a citizen of this country.


For Lumina homeowners, you can most definitely pay your property taxes or amilyar at the municipal treasurer's office. For inquiries and clarifications on processes, Lumina Homes is equipped with a Customer Care Department to assist you with your concerns about property ownership in your Lumina community.


For future Lumina homeowners, you can achieve your dream affordable house and lot without spending double the amount of what you are capacitated to pay. Take ownership and seal your real estate investment of a affordable house and lot for sale from Lumina Homes this 2023!

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