A lawmaker has filed a proposed bill seeking higher taxes on empty lots to encourage owners to cultivate or develop these properties for productive use.
Cavite 2nd District Rep. Strike Revilla filed House Bill No. 1683 seeking to amend Section 236 of the Local Government Code of 1991 by increasing the ceiling tax on additional ad valorem tax on idle lands from the current 5 percent to 10 percent.
Revilla says he filed the measure amid the continuing non-cultivation and non-utilization of lands, given the relatively minimal tax burdens on idle lands.
He says the Philippines has a total land area of 30 million hectares classified into forest lands and alienable and disposable lands. Fore lands cover 15.8 million hectares, while 14.2 million hectares are alienable and disposable lands. Of the total alienable and disposable lands, 93 percent or 13 million hectares are classified as agricultural lands.
“Should these large agricultural lands be efficiently utilized, there will be higher agricultural productivity, therefore greatly addressing problems in food security,” he says.
HB 1683 provides that a province, city or municipality within Metro Manila may levy an annual tax on idle lands at the rate not exceeding 10 percent of the assessed value of the property which shall be in addition to the basic real property tax.
“Our idle land tax remains largely unutilized by our local government units as a revenue source. Increasing the rate shall provide them more flexibility in its imposition and shall serve as a better source of revenue,” Revilla says.