Amilyar in the Philippines: Payment, Requirements and Deadlines

Amilyar is the annual real property tax paid to the local government where your property is located. It applies to taxable land, buildings and other real property. Pay it through the LGU, not the BIR. RA 7160, Sections 232–235 sets the basic framework.

Amilyar is an annual obligation, not a monthly housing-loan instalment. You can settle the annual bill or use the quarterly schedule explained below. A vacant lot or an inherited property does not stop being taxable simply because nobody lives there.

Annual estimate = land and building assessed values × applicable basic rate, plus applicable SEF, less an eligible discount. Unpaid periods and interest must be added separately. The legal basic-rate ceilings are 1% for provinces and 2% for cities and Metro Manila municipalities. Residential land has a 20% assessment ceiling; residential building levels range from 0% to 60% by value. Your ordinance may use lower levels.

The ceilings below come from RA 7160, Sections 218 and 233–235. For a 2026 payment, use the assessment and rate currently adopted by your LGU; these ceilings are not a new nationwide 2026 rate.

For the house-and-lot example, land contributes ₱300,000 and the building ₱1,000,000 to assessed value. Applying the land's 20% to the entire property would understate the example. A 20% discount on ₱39,000 would reduce it to ₱31,200 only if the LGU grants it and your payment qualifies.

Area alone cannot tell you the tax: location, land classification, official values, improvements and assessment levels matter. This also answers “how much is amilyar in Cavite or Pampanga?”: start with your specific city or municipality and TD. The real property tax calculator contains the assessment tables and lets you enter land and building values separately. It estimates; the treasurer's statement confirms your bill.

Need a PDF of the computation? Use the print/save-as-PDF button on this guide for the table and its assumptions. It is a guide, not an official assessment or receipt.

Legal basis: RA 7160, Sections 218, 233-235.

Agricultural land, commercial property and vacant lots

Use the classification on the assessment record. The land assessment ceilings in RA 7160, Section 218 are 20% for residential and timberland, 40% for agricultural, and 50% for commercial, industrial and mineral land. Building assessment levels follow a different schedule. Do not apply the residential-land percentage to every property.

A vacant lot may still owe basic RPT and SEF. A separate idle-land levy of up to 5% of assessed value may apply where adopted by ordinance and where the land meets the conditions in RA 7160, Sections 236–238. Not every empty lot qualifies. Ask the assessor whether your parcel is covered and whether an exemption applies.

RPT accrues annually on January 1. RA 7160, Section 250 allows four equal installments without interest on or before March 31, June 30, September 30 and December 31. For 2026 the fourth statutory installment date is December 31, 2026. Check local processing cutoffs and any legally issued extension; do not assume a holiday or portal outage automatically moves the due date.

You may pay in full, but the discount amount and advance-payment cutoff depend on the LGU. RA 7160, Section 251 permits a discount of up to 20%. QC's 2026 schedule distinguished a 20% advance discount ending December 31, 2025 from a 10% prompt-payment discount ending March 31, 2026. Both dates have passed. Quarterly installments did not qualify under that notice. Do not carry a 2025 or 2026 offer into 2027 without the new advisory.

If you bought midyear or received a new assessment, ask the treasurer which period is due and reconcile it with the sale contract. A change of owner or newly issued TD does not automatically remove prior arrears.

Legal basis: RA 7160, Sections 246, 250-251.

A tax declaration is not the same as amilyar. One is a record used in assessment; the other is the tax. “RETR” in a property checklist may refer to a real estate tax receipt; confirm the document requested with the receiving office.

To obtain a TD or certified copy, ask the assessor for the form, identification and ownership/authority documents required for your transaction. A transfer, inheritance and simple certified-copy request have different requirements and fees. Bring an old TD or receipt if available. The Quezon City assessor describes its online request service; other LGUs have their own process. There is no national price for “getting a tax declaration.”

For a sample receipt or TD, use the issuing office's published form or a redacted copy supplied by that office. Check the owner, property address, land/building identifier, assessed value and tax year. A payment confirmation is not necessarily the final official receipt. A clearance may require a separate application, ID and authority documents; see QC's clearance requirements.

1. Find the account. Present the TDN at the assessor/treasurer. Without a TD or old receipt, give the property details and ask the office to trace it. Do not guess a TDN.
2. Request a statement. Check owner, location, land and building accounts, current tax, arrears, interest and discount.
3. Choose a valid payment schedule. Ask which quarters the amount will settle. Earlier arrears are applied first under RA 7160, Section 250.
4. Pay through an authorized counter or portal. Obtain the transaction reference and official receipt, or the instructions for its release.
5. Verify posting. Check the TDN and periods on the receipt and retain a copy. Ask for a corrected receipt if the wrong property was credited.

If you have just bought the property, compare the seller's clearance and receipts with the treasurer's account. A sale contract may allocate costs, but it does not erase unpaid tax attached to the property. Update the assessor's record through the separate transfer process.

No tax declaration yet?

Start at the assessor’s office, not by guessing a payment amount. Ask for its checklist for declaring the land or new improvement and bring the ownership and property records you have. RA 7160, Section 203 requires a declaration within 60 days after acquisition or completion or occupancy of an improvement, whichever occurs first. The office must establish or update the assessment before the treasurer can confirm what to collect. Having no tax declaration does not itself exempt the property.

Online payment depends on the LGU. Use the payment link from its official government website; there is no single nationwide amilyar lookup. Some services only request a billing statement, while others also accept payment. A failed property search can mean the TDN is not linked or digitized: not that no tax is due.

1. Open the LGU's official service and register if required.
2. Search or enroll the TDN/PIN. Verify the property and owner before proceeding.
3. Review the statement, tax year, covered quarters, arrears, discount and any transaction fee.
4. Use the payment options displayed by that service. Do not send money to a personal account supplied through an unsolicited message.
5. Save the confirmation. Follow the LGU's receipt procedure and confirm the tax account was credited.

If your bank or wallet was debited but the portal failed, keep the reference and ask the treasurer to reconcile it before paying again. For a missing record, contact the assessor/treasurer using details on the official site. Online access does not mean you can see every owner's private records.

Quezon City: The official payment guide explains QC E-Services: choose RPT Payment, find the TDN, check the owner, add the accounts and review the bill. It also gives instructions for sending payment confirmation and obtaining the official receipt. For an unlisted TDN, follow its support process rather than using a different property record. Onsite payment is through the City Treasurer's payment lounge or authorized centres.

Pasig: The city's payment advisory links its online system and identifies onsite options. Use the current link there. The Treasurer's Charter lists proof of payment and ID for receipt release, with authorization documents for a representative.

General Trias, Cavite: Its Citizen's Charter lists the current TDN for RPT assessment and collection. Ask the city treasurer for the current statement and payment channel. Its published revenue code, not a generic Cavite percentage, governs your account.

Imus and other Cavite LGUs: Identify whether the property is in Imus, General Trias or a different city/municipality. Ask that assessor for the TD and that treasurer for its current payment link. A portal for one Cavite city does not cover every other city.

Antipolo: The city has published an online-payment and advance-discount notice. Its December 31, 2025 cutoff has passed. Ask for the current portal and advisory rather than treating that old offer as available today.

Las Piñas, Makati, Manila, Taguig, Mandaluyong, Cebu City and Pampanga: Use the treasurer for the property's LGU. Pampanga is a province, not one citywide payment account. Request the current statement, authorized payment locations and online-payment availability. A search result mentioning a 2025 or early-2026 discount is not confirmation of an offer for your payment date.

Under RA 7160, Section 255, unpaid RPT earns 2% monthly interest for at most 36 months. On an unpaid ₱3,000 installment, six months at 2% adds ₱360. The cap applies to interest; it does not cancel the principal. Ask for an itemized statement by year and quarter rather than applying one penalty to all years yourself.

Tax delinquency can lead to levy and a public auction through the statutory notice and collection process. It is not an instant transfer of ownership after one missed payment, but ignoring notices is risky. Ask the treasurer about your account and seek legal advice promptly if a levy or auction notice arrives.

The national RA 12001 relief covered eligible penalties, surcharges and interest on qualifying arrears: not a general cancellation of principal. The BLGF implementing rules set July 5, 2026 as the end of the two-year window. As of this guide's October 19 check, do not rely on a 2025 or earlier-2026 amnesty announcement. Ask for the actual law/ordinance and current cutoff if someone offers an extension or separate local relief.

Legal basis: RA 7160, Sections 255-260.

A condo can have an RPT assessment. Ask for the declaration and statement for your unit and any separately assessed parking space. Association dues are not automatically payment of your own unit's RPT. Ask the administrator which common-property charges it pays and obtain receipts for any tax it collects from you.

A property under a housing loan can still owe amilyar. Being mortgaged, vacant or occupied by a family member does not by itself make it exempt. Ask who handles the payment under your contract and confirm it was actually credited.

Legal basis: RA 7160, Sections 232-234.

Pay amilyar through the relevant LGU. Sending an RPT receipt to Pag-IBIG is a different step from paying the tax or your housing-loan installment. Pag-IBIG's housing-loan checklist is one example of a transaction requiring an updated tax declaration and real estate tax receipt; it is not a universal annual submission instruction for every borrower.

If you received a reminder, check your loan documents or confirm with the servicing branch the accepted upload, email or counter, the property/loan reference and tax year required. Keep the receipt and acknowledgement. Do not assume that sending a copy to Pag-IBIG settles an unpaid LGU bill.

No: not by payment alone. The Supreme Court explains that tax declarations alone are not conclusive proof of ownership. A receipt shows a tax payment; it is not a deed of sale or transfer of title. Ownership and possession disputes require their own documents and legal assessment.

The owner's obligation and a tenant's contractual reimbursement are different questions. If you pay for a parent, landlord or seller, keep authority and payment records without treating the payment as acquisition of the property. Amilyar supports local services; the SEF has its education purpose under the Local Government Code.

For co-owned property, agree who will pay and how each person will contribute, then keep shared copies of the receipts. The tax lien attaches to the property; an unpaid bill can affect all co-owners. Heirs should keep checking and settling the account while the estate is being processed. Estate tax and the transfer of title are separate matters.

RA 7160, Section 234 lists exemptions with conditions, including certain government property, property actually, directly and exclusively used for specified religious, charitable or educational purposes, registered-cooperative property and specified machinery. A personal claim that a property should be exempt is not enough: submit the supporting documents to the assessor. Senior-citizen status alone is not a blanket RPT exemption in that section.

Check the recorded actual use, land area, building value and assessment level. An assessment appeal under RA 7160, Section 226 normally has a 60-day period from receipt of the written assessment notice. A tax protest under RA 7160, Section 252 involves payment under protest and a written protest within 30 days of payment. These are different procedures; ask the assessor/treasurer which applies and obtain advice before a deadline passes.

Legal basis: RA 7160, Sections 226, 234, 252.

Can I get a refund or credit?

If an assessment is found illegal or erroneous and is reduced or adjusted, RA 7160, Section 253 provides a written refund or tax-credit claim to the provincial or city treasurer within two years from entitlement to the reduction or adjustment. Keep the assessment decision, receipts and payment references. This is different from a pending bank transfer or a duplicate online payment: report those promptly to the treasurer and payment provider and request a trace before paying again.

RA 12001 changes the framework for property valuation and schedules of market values. A proposed schedule is not automatically the effective schedule for your bill. Ask for the ordinance/effectivity date, the revised assessed value and how the transitional limit was applied.

Section 29 limits the increase for the first year of effectivity of an approved schedule to 6% of the real property taxes assessed before the Act's effectivity, with the statutory treatment applying to the tax types it specifies. It is not a permanent nationwide 6% annual tax rate or a guarantee that every later bill rises by no more than 6%. See RA 12001 and ask the assessor to explain your assessment.

Annual amilyar is separate from capital gains tax, documentary stamp tax, local transfer tax and estate tax. A sale of an ordinary asset can have different tax treatment from a sale of a capital asset; do not apply a universal 6% rule to every property sale.

Continue with our property-sale tax guide, seller's guide or inheritance guide. Ask the treasurer for the RPT status as part of the transaction, and update the assessment record through the assessor.