PAY YOUR PROPERTY TAXES

Under Philippine law, non-payment of real property tax can lead to the government seizing your property. It begins with a Notice of Delinquency, which acts as an official demand letter. If you ignore this, the government is empowered to either auction your property (Sec. 258, R.A. 7160) or file a civil case against you (Sec. 260, R.A. 7160).

But how often does this actually happen?

In practice, seizure is more common with idle or raw land—parcels with little to no improvements and no residents to raise the alarm. It’s rare for condominiums or homes in gated subdivisions. Still, I recently came across a case where a condo was nearly auctioned off after just two years of tax delinquency. So yes, it can happen.

How is the notice sent?

Via snail mail—to the mailing address listed in your Tax Declaration. And that’s where many problems begin.

Many property owners forget that the address on their Tax Declaration is often outdated. Some were drawn from rental properties or temporary residences used at the time of purchase. Worse, government agencies still don't ask for or store email addresses—when have you seen a Tax Declaration with one?

So what happens if the notice is mailed to an old address?

You never receive it.

The city proceeds with a public auction. You find out—far too late—that someone else effectively owns your property.

I once dealt with a case where the only address listed in the Tax Declaration was “Diliman.” The property was auctioned off due to the non-payment of RPT.

How do you fix an outdated mailing address?

Easier said than done.

To update the mailing address in your Tax Declaration, the City Assessor will require that you first update the address on your Title—which means surrendering your original title to the Registry of Deeds, filling forms, paying fees, and waiting weeks (if not months). Let’s hope LGUs modernize this soon.

Where does the Tax Dec address even come from?

It's taken from the buyer's address as written in the Deed of Absolute Sale. So if you listed your temporary condo or old apartment back then—it’s likely still the official address on file.