Amilyar (Real Property Tax)
Updated June 13, 2026
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Definition
Amilyar is the Filipino term for Real Property Tax (RPT), a local tax on land, buildings, machinery and other improvements, computed on their assessed value. It accrues every year on January 1 and is collected by the city or municipal treasurer.
Real Property Tax (amilyar) is imposed under the Local Government Code of 1991 (Republic Act No. 7160) and administered by Local Government Units (LGUs). The assessor sets the fair market value of the property and applies an assessment level to get the assessed value; the tax is a percentage of that assessed value. Assessment levels are fixed by ordinance up to the ceilings in RA 7160, Sec. 218: for land, up to 20% for residential and timberland, 40% for agricultural, and 50% for commercial, industrial and mineral land; for buildings, from 0% to 80% depending on use and value. The basic tax rate is also set by ordinance and cannot exceed: - 1% of assessed value in provinces - 2% of assessed value in cities and Metro Manila municipalities On top of the basic tax, a province, city or Metro Manila municipality may levy an additional 1% for the Special Education Fund (SEF) (RA 7160, Sec. 233 and 235).
Detailed explanation
What is Amilyar?
Amilyar is the Filipino term for Real Property Tax (RPT), an annual tax on real property within a local government unit's (LGU) territory. It is levied on the assessed value of land, buildings, machinery and other improvements (Local Government Code of 1991, RA 7160, Sec. 232 and 233).
Legal Basis and Authority
Provinces, cities and municipalities within Metro Manila levy the tax by ordinance under RA 7160. The provincial, city or municipal assessor classifies and values property, and the city or municipal treasurer collects the tax (Sec. 247). The Bureau of Local Government Finance (BLGF) under the Department of Finance supervises local assessment and treasury operations.
Who Pays Amilyar?
Owners and administrators of real property must declare it with the assessor, and anyone who acquires property or makes an improvement must file a sworn declaration within 60 days (RA 7160, Sec. 202 and 203). The tax is a lien on the property itself, superior to other liens, until it is paid (Sec. 257).
Tax Rate and Computation
The basic rate is set by ordinance and cannot exceed 1% of assessed value in provinces and 2% in cities and Metro Manila municipalities (RA 7160, Sec. 233). An additional 1% may be levied for the Special Education Fund (Sec. 235). Assessed value is fair market value multiplied by the assessment level fixed within the ceilings of Sec. 218. The formula is: Amilyar = Assessed Value × Tax Rate.
Example: A residential lot with an assessed value of ₱2,000,000 in a city that applies a 1.5% basic rate owes ₱30,000 in annual basic amilyar (₱2,000,000 × 1.5% = ₱30,000).
Assessment and Tax Declaration
Owners file a sworn declaration of their property with the assessor once every three years, and new acquisitions or improvements are declared within 60 days (RA 7160, Sec. 202 and 203). The assessor issues a Tax Declaration and undertakes a general revision of assessments every three years (Sec. 219). Transfers of ownership are reported to the assessor within 60 days (Sec. 208).
Payment and Due Dates
The tax accrues on January 1 (RA 7160, Sec. 246). The basic tax and SEF may be paid without interest in four equal installments, due on or before March 31, June 30, September 30 and December 31 (Sec. 250). LGUs may grant a discount of up to 20% of the annual tax for advance or prompt payment (Sec. 251). Payment is made to the city or municipal treasurer.
Exemptions
Exempt from amilyar are: (1) real property owned by the Republic or its political subdivisions, unless its beneficial use has been granted to a taxable person; (2) charitable institutions, churches, parsonages, mosques, non-profit or religious cemeteries, and lands, buildings and improvements actually, directly and exclusively used for religious, charitable or educational purposes; (3) machinery and equipment actually, directly and exclusively used by local water districts and GOCCs supplying water or generating and transmitting power; (4) real property owned by duly registered cooperatives; and (5) machinery and equipment used for pollution control and environmental protection (RA 7160, Sec. 234).
Penalties and Enforcement
Unpaid amilyar draws interest of 2% a month on the unpaid amount until paid, for no more than 36 months (RA 7160, Sec. 255). The treasurer posts and publishes a notice of delinquency (Sec. 254), and the LGU may collect through levy on the property and sale at public auction, or through court action (Sec. 256 and 258).
Role in Local Government Finance
Amilyar is a major source of local revenue. The basic tax funds the LGU's general services, and the Special Education Fund levy goes to local public schools.
Why it matters
Property owners must pay amilyar to avoid interest and keep the property free of tax liens. Paid-up RPT is needed for property transactions, because the Registrar of Deeds requires proof that real property tax has been fully paid before registering a transfer. Unpaid tax can lead the LGU to levy on the property and sell it at public auction.
How it works
Property Assessment and Tax Declaration
The assessor values the property and issues a Tax Declaration. Anyone who acquires real property or makes an improvement on it must file a sworn declaration of its value with the assessor within 60 days (RA 7160, Sec. 203). The assessed value on the Tax Declaration is the base of the annual amilyar.
Tax Computation and Rate Application
The sanggunian sets the basic rate by ordinance, up to 1% of assessed value in provinces and up to 2% in cities and Metro Manila municipalities, and may add the 1% SEF. The treasurer multiplies the assessed value by the rate. Rates differ from one LGU to another.
Payment and Collection
Amilyar may be paid without interest in four equal installments, due on or before March 31, June 30, September 30 and December 31 (RA 7160, Sec. 250). Pay at the city or municipal treasurer's office. Late payment draws interest of 2% a month on the unpaid amount, capped at 36 months. Delinquent property may be levied on and sold at public auction.
Reassessment and Updates
The assessor undertakes a general revision of assessments every three years (RA 7160, Sec. 219). An assessment can also change sooner when new improvements substantially increase the property's value or its actual use changes (Sec. 220). Transfers of ownership must be reported to the assessor within 60 days (Sec. 208).
Examples
Residential house in a city, ₱3,000,000 assessed value
Maria Santos owns a house assessed at ₱3,000,000 in a city whose ordinance sets a 1.5% basic rate. Her basic amilyar is ₱45,000 (₱3,000,000 × 1.5%), payable in four installments of ₱11,250. If the city also levies the 1% SEF, she pays that on top (RA 7160, Sec. 233 and 250).
Commercial building in a city, ₱10,000,000 assessed value
Juan dela Cruz's commercial building is assessed at ₱10,000,000 in a city that applies the 2% maximum basic rate. His annual basic amilyar is ₱200,000, or ₱50,000 per quarter. If he pays the March 31 installment three months late, interest at 2% a month adds ₱3,000 (₱50,000 × 2% × 3) (RA 7160, Sec. 255).
Agricultural land in a province, ₱500,000 assessed value
Anna Reyes owns farmland assessed at ₱500,000 in a province whose ordinance sets a 0.75% basic rate, below the 1% provincial ceiling. Her annual basic amilyar is ₱3,750 (₱500,000 × 0.75%), payable in four installments of ₱937.50 (RA 7160, Sec. 233).
Condominium unit in a city, ₱2,500,000 assessed value
Roberto Santos owns a condo unit assessed at ₱2,500,000 in a city with a 1.8% basic rate. His annual basic amilyar is ₱45,000. If the city grants a 10% discount for paying the year in advance (the Code allows up to 20%), he pays ₱40,500 (RA 7160, Sec. 251).
Inherited property not yet transferred, ₱1,200,000 assessed value
Elena Gonzales inherited a lot assessed at ₱1,200,000 but the title is still in her late father's name. The tax keeps accruing every January 1 and is a lien on the property itself, so at a 1.5% rate ₱18,000 falls due each year and must be settled before the lot can be transferred (RA 7160, Sec. 246 and 257).
Common misconceptions
- Myth: Amilyar is a national tax collected by the Bureau of Internal Revenue.
- Fact: Amilyar is a local tax collected by city and municipal treasurers under the Local Government Code (RA 7160, Sec. 247). The BIR does not collect it.
- Myth: If I own property but have no Tax Declaration, I do not owe amilyar.
- Fact: Owners must declare their property with the assessor; anyone who acquires property or builds an improvement must file a sworn declaration within 60 days (RA 7160, Sec. 203). Undeclared property can still be assessed and taxed.
- Myth: Amilyar rates are the same in all municipalities.
- Fact: Each LGU sets its own basic rate by ordinance, up to 1% in provinces and 2% in cities and Metro Manila municipalities, plus up to 1% for the SEF (RA 7160, Sec. 233 and 235).
- Myth: Paying amilyar late costs a fixed surcharge plus a yearly interest rate.
- Fact: The Local Government Code imposes interest of 2% a month on the unpaid amount, for at most 36 months (RA 7160, Sec. 255). It is not the BIR's 25% surcharge and 12% interest.
- Myth: Religious organizations never pay amilyar.
- Fact: The exemption covers churches, mosques and lands, buildings and improvements actually, directly and exclusively used for religious, charitable or educational purposes. Property used for other purposes, such as rentals, can be taxed (RA 7160, Sec. 234).
Questions people ask
What is the difference between amilyar and property tax?
Amilyar is the Filipino term for Real Property Tax (RPT). They are the same tax, levied by provinces, cities and Metro Manila municipalities on the assessed value of real property under RA 7160, Sec. 232 and 233.
Can I appeal my amilyar assessment?
Yes. An owner who disagrees with the assessor's action may appeal to the Local Board of Assessment Appeals within 60 days from receipt of the written notice of assessment, by filing a petition under oath (RA 7160, Sec. 226).
What happens if I do not pay amilyar on time?
Unpaid amilyar draws interest of 2% a month on the unpaid amount until paid, but interest cannot run for more than 36 months (RA 7160, Sec. 255). The LGU posts and publishes a notice of delinquency and may levy on the property and sell it at public auction (Sec. 254 and 258).
Are all real properties subject to amilyar?
No. Exempt are property owned by the Republic or its political subdivisions (unless its beneficial use is granted to a taxable person); charitable institutions, churches, mosques and property actually, directly and exclusively used for religious, charitable or educational purposes; certain water and power machinery of water districts and GOCCs; property of registered cooperatives; and pollution control equipment (RA 7160, Sec. 234).
Can I pay amilyar in full for the year instead of in installments?
Yes. The Code allows four quarterly installments, and LGUs may grant a discount of up to 20% of the annual tax for paying in advance or promptly (RA 7160, Sec. 250 and 251). The discount rate is set by each LGU's ordinance.
Who is responsible for paying amilyar if property is co-owned?
The tax is a lien on the whole property, superior to other liens, and stays until the tax and interest are paid (RA 7160, Sec. 257). Unpaid tax therefore affects every co-owner's share, so co-owners usually agree on who pays.
Does amilyar apply to inherited property before the title is transferred?
Yes. The tax accrues each January 1 regardless of whose name is on the title, and it is a lien on the property (RA 7160, Sec. 246 and 257). Heirs should keep it paid while the estate is settled, because the Registrar of Deeds requires proof of paid real property tax before registering a transfer (Sec. 209).
In practice
- Amilyar can be paid in four quarterly installments (March 31, June 30, September 30 and December 31); interest of 2% a month runs on any installment paid late.
- The assessor does a general revision of assessments every three years, and new improvements that substantially raise a property's value can be reassessed sooner.
- The Registrar of Deeds requires proof that real property tax is fully paid before registering a sale or other transfer, so buyers and heirs settle back taxes first.
- LGUs use amilyar and the Special Education Fund levy to fund local services and public schools.
- Many LGUs grant discounts for advance or prompt payment, up to the 20% the Local Government Code allows.
Next steps
Learn more
Real Property Tax Calculator
Property Transfer Tax Calculator
Tax Declaration Form
Real Property Tax Payment Form
How To Pay Real Property Tax
Property Tax Deductions Guide
Real Estate Tax Compliance
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Taxpayer guides
BIR forms
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Sources & References (3)
Primary sources and the laws, regulations, and official issuances this page relies on. Each citation links directly to the issuing authority’s document.
- LawPhil Project (Arellano Law Foundation). “RA 7160 (LGC) §232-233: basic RPT ceilings of 1% (provinces) and 2% (cities & MM municipalities).” lawphil.net. Republic Act No. 7160, Local Government Code, Sec. 232-233. Accessed .
- blgf.gov.ph. “DILG/BLGF: Real Property Tax administration guidelines.” blgf.gov.ph. Bureau of Local Government Finance, RPT guidelines. Accessed .
- Bureau of Internal Revenue. “LGC Sec. 233: Rates of Levy (Real Property Tax).” bir.gov.ph. Accessed .