Bureau of Local Government Finance(BLGF)

Good day!  

With reference to PRESIDENTIAL DECREE No. 1216 (DEFINING “OPEN SPACE” IN RESIDENTIAL SUBDIVISIONS AND AMENDING SECTION 31 OF PRESIDENTIAL DECREE NO. 957 REQUIRING SUBDIVISION OWNERS TO PROVIDE ROADS, ALLEYS, SIDEWALKS AND RESERVE OPEN SPACE FOR PARKS OR RECREATIONAL USE),  I would appreciate very much the answer, and the corresponding reference documentation, to: 

1. Do "Open Spaces" in residential subdivisions need to pay real property tax?

2. If yes, is the Real Property Tax on the land only, on improvements only, or on both the land and improvements?

Thank you.

March 6, 2023

Dear V. Warren,

Thank you for your request dated Mar 03, 2023 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Real Property Tax on Open Spaces in Subdivisions.

We received your request on Mar 03, 2023 and will respond on or before Mar 24, 2023 12:58:29 PM, in accordance with the Executive Order's implementing rules and regulations.

Should you have any questions regarding your request, kindly contact me using the reply function on the eFOI portal at https://zcwd20190208-dot-efoi-ph.appspot.com/requests/aglzfmVmb2ktcGhyHgsSB0NvbnRlbnQiEUJMR0YtMjIyOTAzMjU1MTUxDA, for request with ticket number #BLGF-222903255151.

Thank you.

Respectfully,

Kit Evangelista
FOI Officer

March 7, 2023

Dear V. Warren,

I refer to my letter of Mar 03, 2023 12:58:29 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Real Property Tax on Open Spaces in Subdivisions.

In order for us to work further on your request, we need more information from you regarding your query. In particular, please clarify if you are requesting confirmation of an opinion that was previously issued by this Bureau or if you are requesting for a new opinion. If your answer is the former, kindly provide the date or number of the opinion. However, if your answer is the latter, we encourage you to write an official letter addressed to the OIC Executive Director through [email protected]. You may use the reply function on the eFOI portal at https://batchonboard20190219-dot-efoi-ph.appspot.com/requests/aglzfmVmb2ktcGhyHgsSB0NvbnRlbnQiEUJMR0YtMjIyOTAzMjU1MTUxDA, for request with ticket number #BLGF-222903255151, to respond.

During the period of us awaiting your reply, your request will be put on hold. If we do not receive a reply on or before May 30, 2023 12:12:38 AM, your request will be closed.

We hope to hear from you at the soonest possible time.

Thank you.

Respectfully,

BRENDA MIRANDA
FOI Officer

Thank you, Ms. Miranda, for your message.

My inquiry would be considered as a request for a new opinion as I do not have any previously issued opinion by the Bureau of Local Government Finance.  I could write the OIC Executive Director an official letter via email as you suggested but I fear that it could be buried under many other requests.  I was sincerely hoping that by going through eFOI, I could receive a quick and confirmatory response.  My inquiry will be easily satisfied with a "yes" or "no" reply together with the corresponding documentation to support the indicated response.

I am only inquiring for my personal information and satisfaction as a layperson as I have heard conflicting responses to my inquiry of "Do Open Spaces in residential subdivisions need to pay real property tax?  And if yes, is the Real Property Tax on the land only, on improvements only, or on both the land and improvements?"

Some sources say that Real Property Tax on Open Spaces in residential subdivisions is, and should be, collected by the Local Government Unit while other sources say it is not.  It is rather confusing and I would like to have some finality on this.

I hope you can assist me further.

Thank you in advance.

Hello.

Would there be any feedback regarding my request?

Thank you.

March 30, 2023

Dear V. Warren,

Greetings!

Thank you for your request dated Mar 03, 2023 12:58:29 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for Real Property Tax on Open Spaces in Subdivisions.

Response to your request

While our aim is to provide information whenever possible, in this instance, please note, that this is a regular request and does not fall under Executive Order No. 2 s 2016. However, you may send your written request to Dir. Ma. Pamela P. Quizon, OIC Executive Director, Bureau of Local Government Finance, 8th Floor EDPC Building, BSP Complex Roxas Blvd., Manila or email at [email protected]. Please provide information what are the LGUs concerned, so that appropriate action can be taken on your request.

For further assistance you may review the FAQ section of the eFOI site: https://foipmo08072019-dot-efoi-ph.appspot.com/help.

Your right to request a review

If you are unhappy with this response to your FOI request, you may ask us to carry out an internal review of the response by writing to [email protected]. Your review request should explain why you are dissatisfied with this response, and should be made within 15 calendar days from the date when you received this letter. We will complete the review and tell you the result within 30 calendar days from the date when we receive your review request.

If you are not satisfied with the result of the review, you then have the right to appeal to the Office of the President under Administrative Order No. 22 (s. 2011).

Thank you.

Respectfully,
BRENDA MIRANDA
FOI Officer