10.1 Section 254 of R.A No. 7160, also known as the Local Government Code, provides
that when the real property tax or any other tax imposed under this code becomes
delinquent, the provincial, city or municipal treasurer must immediately ensure
that a notice of the delinquency is posted at the main entrance of the provincial
capitol, or city or municipal hall and in a publicly accessible and conspicuous place
in each barangay of the local government unit concerned. The notice of
delinquency must also be published once a week for two consecutive weeks, in a
newspaper of general circulation in the province, city, or municipality.
10.2 It further states that the notice must specify the date on which the tax became
delinquent and indicate that personal property may be distrained to effect payment.
Additionally, it shall state that at any time before the distraint of personal property,
the payment of the tax, along with surcharges, interests, and penalties, may be
made in accordance with the following section. Unless the tax, surcharges and
penalties are paid before the expiration of the year for which the tax is due, except
when the notice of assessment or special levy is contested 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.
10.3 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:
Percentage of Increase from
Year Delinquent Taxes
Previous Year
2021 ₱18,854,237.80 -
2022 ₱22,974,942.36 22%
2023 ₱27,197,805.92 18%
2024 ₱34,098,709.48 25%
10.4 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 Statements of Delinquencies were sent to the
property owners to enhance the collection of tax delinquencies. During the four-
year period, the following statements were sent:
Year No. of Statements Issued Amount
2021 2,036 ₱ 24,980,245.18
2022 2,228 ₱ 44,434,554.17
2023 805 ₱ 24,396,677.14
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