The Provincial Government of South Cotabato, through the Office of the Provincial Treasurer, continues to implement the Real Property Tax (RPT) Condonation Program pursuant to Republic Act No. 12001, also known as the Real Property Valuation and Assessment Reform Act (RPVARA).
The condonation period covers July 1, 2024, to June 30, 2026, providing property owners with the opportunity to settle unpaid real property taxes without penalties.
The program is part of the Provincial Government’s continuing efforts to promote fair, transparent, and people-centered fiscal administration while encouraging voluntary compliance among taxpayers. Under the condonation, penalties and interests on delinquent real property taxes are waived, allowing property owners to clear their obligations and avoid further legal consequences.
According to Zenaida Erum, Division Chief of the Real Property Tax Division, real property tax obligations cover more than just land.
“Many taxpayers are not fully aware that real property tax includes not only land but also houses, buildings, and other improvements constructed on it. We want to make sure property owners understand their responsibilities so they can properly comply,” Erum explained.
She further clarified that real property taxes may be paid quarterly, and this payment scheme does not incur penalties if no quarter is missed.
To encourage early compliance, the Provincial Government is also offering tax incentives.
Property owners who pay their taxes in advance for the succeeding year on or before December 15, 2026, may avail of a 15 percent discount, while those who pay the full amount between January 1 and March 31, 2027, are entitled to a 10 percent discount.
The Provincial Treasurer’s Office cautioned that failure to pay real property taxes results in a 2 percent penalty per month, which may accumulate up to a maximum of 72 percent.
Continued non-payment may eventually lead to the public auction of delinquent properties, regardless of the amount due, following the required legal process.
Provincial Treasurer Alvim Batol emphasized that auction is always a last resort and that property owners are given sufficient notice and opportunities to settle their accounts.
“We strongly encourage property owners to respond to official notices and coordinate with their Municipal Treasurer’s Office. Our goal is not to take properties, but to help owners settle their obligations in a fair and manageable way,” Batol said.
He added that the Provincial Government offers compromise agreements for properties with substantial arrears, allowing payment through installment schemes while freezing further penalties once the agreement is entered into.
Property owners with unpaid real property taxes are urged to visit their respective Municipal Treasurer’s Offices on or before June 30, 2026, to avail themselves of the condonation program and avoid penalties and possible auction proceedings.
