Delinquent RPT and SET
7. Delinquent Real Property Taxes (RPT) and Special Education Taxes (SET),
including penalties accruing thereon that have accumulated to ₱18,159,182.68,
remained uncollected as of December 31, 2024, thus, depriving the Municipality of a
substantial amount of income that could have been utilized to finance the
implementation of various development projects or other major
programs/projects/activities (PPAs).
7.1 Section 254 of Republic Act (R.A.) No. 7160 provides that:
“(a) When the real property tax or any other tax imposed under this Title
becomes delinquent, the xxx municipal treasurer shall immediately
cause a notice of the delinquency to be posted at the main entrance of
the xxx municipal hall and in a publicly accessible and conspicuous
place in each barangay of the local government unit concerned. The
notice of delinquency shall also be published once a week for two (2)
consecutive weeks, in a newspaper of general circulation in the xxx
municipality.
(b) Such notice shall specify the date upon which the tax became
delinquent and shall state that personal property may be
distrained to effect payment. It shall likewise state that at any time
before the distraint of personal property, payment of the tax with
surcharges, interests and penalties may be made xxx, and 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.”
(Emphasis supplied.)
7.2 Furthermore, Section 270 of the same Act provides that the collection of basic RPT
and any other tax levied should be made within five years from the date they become
due and that no action for the collection of the tax, whether administrative or judicial,
should be initiated after the expiration of this period.
7.3 The balances of delinquent Real Property Tax (RPT) and Special Education Tax
(SET) as shown in the summary of delinquencies per barangay as of December 31,
2024, are summarized as follows (see details in Appendix 1):
50
