administratively or judicially pursuant to the provisions of Chapter 3, Title II,
Book II of this Code, the delinquent real property will be sold at public auction,
and the title to the property will be vested in the purchaser, subject, however, to
the right of the delinquent owner of the property or any person having legal
interest therein to redeem the property within one (1) year from the date of sale.
8.3 Our review of the Certified List of All Real Property Tax Delinquencies as of
December 31, 2024, indicated that delinquencies had increased from CY 2021 to
CY 2024, as shown on the table below:
Year Delinquent Taxes Percentage of Increase from
Previous Year
2021 ₱33,399,344.76 -
2022 ₱36,719,789.11 9.94%
2023 ₱40,038,655.50 9.04%
2024 ₱43,097,848.82 7.64%
8.4 The table above includes amounts dating back to CY 1980, allowing
corresponding penalties and charges to continue accruing. An inquiry with the
Municipal Treasurer disclosed that notices were sent to the property owners to
enhance the collection of tax delinquencies. During the four-year period, the
following notices were sent:
Year No. of Notices Issued Amount
2021 48 ₱ 2,077,253.20
2022 44 ₱ 984,004.96
2023 80 ₱ 2,404,263.56
2024 89 ₱ 4,144,150.18
8.5 In addition to sending the notices above, the Municipal Treasurer conducted an
information drive for taxpayers to take advantage of the RPT Amnesty Program
provided under Section 30 of R.A. No. 12001, which offers relief from penalties,
surcharges, and interest on all unpaid real property taxes, including SEF, and
other special levy taxes, prior to the Act. However, despite the effort to send the
notices of delinquency, the Municipality collected only an average of 10.09% out
of the ₱9,609,671.90 collectibles for the four-year period ended December 31,
2024, as shown on the table below:
No. of Amount Percentage
Year Notices
Issued Due Collection of Collection
2021 48 2,077,253.20 ₱ 474,034.78 22..82%
2022 44 984,004.96 63,730.44 6.48%
2023 80 2,404,263.56 79,463.74 3.31%
2024 89 4,144,150.18 321,200.04 7.75%
TOTAL 9,609,671.90 ₱ 938,429.00 10.09%%
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