I have unpaid real property tax (amilyar) — what are the penalties and is there an amnesty?
Last updated: 2026-07-12 · Educational content; not legal advice.
Short answer
Real property tax ('amilyar') is a local tax on land, buildings, and improvements, imposed by your city or municipality under the Local Government Code (RA 7160). It is due annually and may be paid in full or in quarterly installments; many LGUs give a discount for early or advance full payment. When it goes unpaid, the LGC lets the LGU charge interest on the delinquency that accrues per month up to a maximum set by the Code, and — if it stays unpaid — the LGU can pursue administrative remedies, including a tax lien and ultimately a public auction of the property, subject to the taxpayer's right to redeem within the period the law gives. Because the exact interest rate cap, redemption period, and any discount are set by RA 7160 and local ordinance, confirm the current figures with your LGU treasurer. Separately, tax-amnesty relief on delinquent real property tax is granted from time to time by national law or local ordinance — ask your LGU whether an amnesty is currently open before paying penalties.
Primary sources
Frequently asked
What happens if I don't pay amilyar?
Under RA 7160, unpaid real property tax accrues interest per month up to a maximum set by the Code, and the LGU can enforce collection through a tax lien and, ultimately, a public auction of the delinquent property. You generally have a right to redeem within the period the law provides — confirm the exact interest cap and redemption period with your LGU treasurer.
Is there a discount for paying early?
Many LGUs grant a discount for advance or prompt full payment, as allowed under the Local Government Code and local ordinance. The exact discount varies by LGU — ask the city/municipal treasurer for the current rate and deadlines.
Is there an amnesty for old unpaid amilyar?
Real property tax amnesties are granted from time to time by national law or local ordinance, condoning penalties and interest for a limited window. There is no permanent standing amnesty — check with your LGU treasurer whether one is currently open before paying the accumulated penalties.
Take action
Got a similar problem?
File a complaint and we'll pre-fill BSP, SEC, DTI, and small-claims letters for you.
Your rights as a home buyer or renter — the Maceda Law (RA 6552) refund and cash-surrender-value rules when you stop paying a house or condo on installment, the grace period before a developer can cancel, PD 957 remedies when a developer won't deliver your unit, title, or promised amenities, how to file against a developer at DHSUD / the HSAC, and the Rent Control Act (RA 9653) limits on deposits, rent increases, and eviction.