Amilyar: A Comprehensive Guide to Real Property Tax in 2024

As another year begins, real property owners focus on local taxation once again. ‘Amilyar’ is derived from the Spanish word  “amillaramiento,” which roughly translates to the “assessment of a tax” for property owners. Amilyar applies to any real estate owner and neglecting real property tax responsibilities can lead to legal consequences or issues with property ownership. 

In the Philippines, the completion or payment of yearly amilyar is a necessary step that real property owners should accomplish in the first month of the year. Local government units or LGUs collect these payments with the assurance that they will enter local funding to support government projects such as public spaces, local programs, and public infrastructures. In this article, we will discuss everything you need to know about real property taxes or amilyar in 2024.

Amilyar: A Comprehensive Guide to Real Property Tax in 2024

Real Property Tax or RPT is more commonly referred to as ‘amilyar’ in the Philippines. Amilyar is a yearly financial responsibility that Filipino real estate owners should accomplish on or before January 31st of the following year, although certain situations may grant the proprietor some leeway to adjust the deadline. 

Last year, a public advisory was released by the City of Manila announcing that the completion of the amilyar payment on time (on or before Jan. 31st) would subject the proprietor to a 10% discount. Those who paid the full amount on or before December 10, 2023, received a 20% discount, while those who paid between December 11 to 29, 2023 received a 15% discount. 

Additionally, it can be paid in full or in installments every quarter of the year. The responsibility to pay amilyar encompasses a wide range of property owners—from homeowners to land owners; all proprietors have a designated RPT to pay.

How Much Is My Amilyar or Real Property Tax?

The amount of an individual’s RPT to pay depends on a couple of factors. Because of this, each proprietor does not have the exact amount of RPT to pay. The property’s location is a large factor that will determine the amount of amilyar to be paid. The type of the property is another. To know the exact amount of your due RPT, multiply the property’s assessed value by the applicable tax rate, which varies depending on the property’s type and location. 

The basic property tax rate is based on R.A. 7160, otherwise known as the Local Government Code of 1991. This article states that cities and municipalities in the Metropolitan Manila Area (MMA) will pay 2% of their assessed property value. 

Example:
A property worth ₱2,000,000 in Quezon City will pay ₱40,000 based on the equation below: 

2% x 2,000,000 = ₱40,000 Real Proerty Tax (Amilyar)

On the other hand, properties located outside of Metro Manila will pay 1% of the assessed property value. 

Example: 

A property worth ₱860,000 in Mindoro will pay ₱8,600 based on the equation below:

1% x 860,000 = ₱8,600 Real Proerty Tax (Amilyar)

How Do I Pay My Amilyar?

Amilyar can be paid in person or online, although online RPT transactions are unavailable in every city. The easiest and most common way to pay amilyar is in person, at your LGU’s Treasurer’s Office, or at any official payment center. Below is a general step-by-step guide to follow in order to pay your real property taxes. Note that the process may vary and it is important to inquire to your local tax office for information more relevant to your location. 

1. Bring the required documents. 

• For first-time payments, bring a copy of your property title and tax declaration bill.
• For those who have paid before, bring a copy of the Official Receipt of Tax Payment from the previous transaction. 

2. Proceed to your LGU’s Assessor Office to get the amount of your property’s amilyar. 
3. Proceed to the billing area to pay the amount due.
4. Acquire the receipt as proof of payment to be brought in the following year. 

It is important to know that online payments are only available for some cities in the Philippines. For online payments, check your city’s website to see if the process is available in your location. Below are some of the major cities and their available online and digital amilyar processing platforms. 

1. Quezon City: https://qceservices.quezoncity.gov.ph

Discounts:
Until December 31, 2023 – 20% discount (full payments)
January 1-March 31, 2024 – 10% discount  (full payments)

2. Pasig City: https://payments.pasigcity.gov.ph

Discounts: 

Until January 1, 2024 – 15% discount (full payments)

Until January 31, 2024 – 10% discount (full payments)

March 31, June 30, September 30, and December 31, 2024 – 5% (quarterly payments)

3. Makati City: https://makationlinepayments.com/

Discount:

Until January 20, 2024 – 10% discount 

4. Paranaque City: https://citytreasury.paranaquecity.ph

Discounts: 

Until December 15, 2023 – 20% discount (full payments)

December 16 to 31, 2023 –  16% (full payments)

January 1 to March 31, 2024 – 10% (full payments)

5. Manila City: Go Manila app

Discounts:

Until December 29, 2023 – 15% discount (full payments)

January 1 to 31, 2024 – 10% discount (full payments)

Be Responsible For Your Amilyar

Being a real property owner has a lot of benefits; however, it does come with a few challenges, such as keeping up with your yearly RPTs. RPTs help the government improve the area and services in your area, which can also improve the value of your property. Pay your amilyar on time to avoid consequences and issues regarding your property’s ownership. 

References

(2017, November 9). City of Manila. Retrieved March 7, 2024, from https://manila.gov.ph/public-advisory-the-public-is-advised-of-the-schedule-of-discounts-for-real-property-tax-for-tax-year-2024/

(2017, November 9). Filpress. Retrieved March 7, 2024, from https://filpress.com/amilyar-real-property-tax-comprehensive-guide/

Buildeee. (n.d.). Buildeee. Retrieved March 7, 2024, from https://buildeee.com/articles/understanding-amilyar-a-guide-to-real-property-taxes-in-the-philippines

Isla, R. (n.d.). Real Property Tax in the Philippines: A Property Owner’s Guide. Moneymax. Retrieved March 7, 2024, from https://www.moneymax.ph/government-services/articles/real-property-tax