Mayor Abby Binay urges delinquent property owners to avail tax amnesty 

Abby Binay

MANILA, Philippines – Makati Mayor Abby Binay encouraged property owners with delinquent tax payments to avail themselves of the tax amnesty granted by the city government through the Real Property Tax  Amnesty Ordinance recently enacted by the Sangguniang Panlungsod.

City Ordinance No. 2025-042 has granted amnesty on penalties, surcharges, and interest for unpaid real property taxes, incurred prior to July 5, 2024. These include Special Education Fund (SEF) Taxes, Idle Land Taxes, and other Special Levy Taxes.

“This tax amnesty is intended to relieve the financial burdens of property owners in Makati and give them a chance to settle their obligations without incurring further penalties. The amnesty is effective until July 5, 2026 only. I urge concerned taxpayers to act fast and prioritize making arrangements to benefit from this tax break instead of waiting until the deadline,” Mayor Abby said.

Concerned taxpayers may coordinate with the Real Property Tax Division at the 2nd floor of the Makati City Hall Building I, she said.

Under the ordinance, the amnesty excludes properties already disposed of through public auction to settle tax delinquencies, those under a compromise agreement, and those involved in pending court case.

Qualified taxpayers may avail themselves of the tax amnesty until July 5, 2026 through a one-time payment or an installment payment of the delinquent real property tax. However, failure to pay any installment on its due date will render the entire outstanding tax obligation, including any remaining installments, immediately due and demandable, with applicable penalties.

Taxpayers who have already settled their obligations before the ordinance’s effectivity will not be eligible for a refund, credit, or offset.

Additionally, they will not be eligible for reduced tax rates or lower assessment levels for two years after the relief is granted.

The City Treasurer will provide necessary application forms and determine the mode of payment for each application.

Makatizens can settle their tax obligations at the Real Property Tax Division, 2nd Flr, Building 1,  Makati City Hall, or at the Makatizen Hub in SM Makati beside the chapel.

The tax amnesty is in line with the thrust of the Makati city government to ease the financial burdens of its citizens and stakeholders while ensuring continued financial stability and sustainable development.