Pagadian City Ordinance No. 2025-612 — Granting Amnesty To All Real Property Taxpayers In The City Of Pagadi…

CITY ORDINANCE NO. 2025-612
(Authored by: Honorable Ann Marjorie N. Revelo)
"AN ORDINANCE GRANTING AMNESTY TO ALL REAL PROPERTY TAXPAYERS IN THE CITY OF PAGADIAN PARTICULARLY ON THE PAYMENT OF INTEREST, PENALTIES, AND SURCHARGES INCURRED FROM DELINQUENT REAL PROPERTY TAX PAYMENTS/ACCOUNTS, PRESCRIBING THE CONDITIONS AND PERIOD OF AVAILMENT THEREOF, AND PROVIDING LEGAL REMEDIES IN CASE OF NON-PAYMENT, CONSISTENT WITH THE INTENTION AND PURPOSES OF REPUBLIC ACT NO. 12001, OTHERWISE KNOWN AS THE "REAL PROPERTY VALUATION AND ASSESSMENT REFORM ACT, AS AMENDED"
WHEREAS, Republic Act No. 12001, otherwise known as the "Real Property Valuation and Assessment Reform Act", declares as a policy of the State the development of a just, equitable, uniform, and transparent real property valuation system in order to promote fiscal autonomy of Local Government Units (LGUs) and to ensure that real property taxation is based on fair market values;
WHEREAS, Under Sections 129, 186, and 192 of Republic Act No. 7160, or the Local Government Code of 1991, Local Government Units are authorized to levy local taxes, fees, and charges and to grant exemptions, incentives, or tax reliefs, provided that such measures are enacted through local ordinances;
WHEREAS, the City Government of Pagadian recognizes the importance of encouraging voluntary tax compliance by providing reasonable relief to taxpayers who have incurred penalties, surcharges, and interest due to financial constraints, while ensuring that the collection of the basic real property tax is not compromised;
WHEREAS, consistent with RA 12001, the City deems it proper to rationalize the collection of delinquent real property taxes by granting temporary amnesty on penalties, surcharges, and interest, thereby increasing compliance, improving local revenue collection efficiency, and preparing for the adoption of uniform and updated Schedule of Market Values (SMV);
NOW, THEREFORE, BE IT ORDAINED by the Sangguniang Panlungsod (15th City Council) of Pagadian City, in session assembled, that: 
SECTION 1. TITLE. This Ordinance shall be known as the "Pagadian City Real Property Tax Amnesty Ordinance of 2025."
SECTION 2. COVERAGE. An amnesty is hereby granted to all registered real property owners in Pagadian City, covering all surcharges, penalties, and interests arising from delinquent real property tax accounts prior to the effectivity of Republic Act No. 12001 on July 5, 2024. Provided, that the basic real property tax and the additional Special Education Fund (SEF) tax assessed on their properties shall remain fully payable.
SECTION 3. PERIOD OF AVAILMENT. The amnesty may be availed of from the effectivity of this Ordinance until July 5, 2026 in line with the statutorily allowed "one-time payment scheme".
SECTION 4. CONDITIONS FOR AVAILMENT. To avail of the amnesty the following conditions must be met:
a) The taxpayer must settle all unpaid real property taxes including the principal/basic tax, SEF, idle land tax, and other special levy taxes in full within the prescribed period;

b) 	Payment under this Ordinance shall be made directly to the Office of the City Treasurer, which shall issue the appropriate official receipt therefor.
SECTION 5. LINKAGE TO RA 12001 AND SCHEDULE OF MARKET VALUES.  This amnesty shall serve as a preparatory fiscal measure to ensure an updated and transparent tax base prior to the adoption of the new Schedule of Market Values (SMV) mandated under RA 12001. The City Assessor and City Treasurer are hereby directed to coordinate in reconciling tax records and ensuring that the same is aligned/harmonized with the forthcoming valuation system.
SECTION 6. REMEDIES FOR NON-PAYMENT. Upon expiration of the amnesty period, the City Treasurer shall enforce collection of delinquent real property taxes in accordance with the Local Government Code, RA 12001, and applicable city ordinances, including but not limited to the levy or public auction of the property subject to tax delinquency.
SECTION 7. SEPARABILITY CLAUSE. If any section or part of this Ordinance is held unconstitutional or invalid, the other sections or provisions not otherwise affected shall remain in full force or effect.
SECTION 8. REPEALING CLAUSE. All other orders, issuances, rules or regulations, which are inconsistent with the provisions of this Ordinance are hereby repealed, amended or modified accordingly.
SECTION 9. EFFECTIVITY CLAUSE. -This Ordinance shall take effect immediately after its publication for three (3) consecutive weeks in a newspaper of local or general circulation and after fifteen (15) days from posting thereof in at least two (2) conspicuous places in the city.
ENACTED AND APPROVED by the Sangguniang Panlungsod (15th City Council) during its 13th Regular Session held on 15 October 2025 at the SP Session Hall, 4th Floor City Commercial Center Building, Santiago District, Pagadian City.

	MONIQUE SHAIRA Y. TO
	Vice Mayor/Presiding Officer
Verified:

	JACKIELYN KRYSTYL C. BANA
	SP Member/Floor Leader

Attested:
	ELKID P. NACUA
	Secretary to the Sangguniang Panlungsod
W
	Approved:
	SAMUEL S. CO
	City Mayor
						Date:_________________