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Republic of the Philippines
HOUSE 0F REPRESHNTATIVES
Quezon City
1 9th Congress
First Regular Session
House Li"lI No.   5 2 4 0
INTRODUCED BY: HON. DORIS E. MANIQUIZ
EXPLANATORY NOTE
As climate change continues to warm our oceans, causing stronger countless typhoons, our
fellow Filipinos bear the brunt of nature's forces. On April 2022 alone, over 20 people were
killed in floods after rain from tropical storm Megi (Agaton). The vast majority of the fatalities
occurred  in  Eastern  Visayas  Region,  in  particular  in  villages  around  Baybay  City  in  the
province of Leyte. National Disaster Risk Reduction Management Council (NDRRMC) said
920,727 people have been affected and  162,467 people displaced and staying in emergency
accommodation centers.  More recently, authorities reported one person died and homes and
buildings were destroyed after heavy rain caused a landslide in Abucay, Bataan Province on
09 July 2022. Previously flooding was reported in Zamboanga del Sur province where 35,948
people were affected on 05 July. Around the same time over  1,206 people were affected by
floods  in  Cebu  and  Negros  Oriental  prov].nces.  Flooding  and  landslides  struck  parts  of in
Ifugao, Benguet, and Mountain Provinces in Cordillera Administrative Region (CAR) from 07
July affecting 3,166 people, injuring 6 and damaging 1,048 houses.
Floods are among the most destructive calamities man has to cope with. Even the most minor
flooding poses some inconveniences. A really big flood can result in millions even billions of
pesos of damages to roads and bridges, buildings and other economic infrastructure, in the loss
of agricultural crops and livestocks, loss of productivity in industry, commerce and trade. To
this is added the incalculable loss of human lives directly attributable to floods as well as the
hardship  and  attendant  socioeconomic  problems  of  forced  human  displacement  and  the
emotional impact on those affected by floods.
We  can  lessen  the  impact  of these  floods  by  protecting  our  forests  and  trees.  However,
according  to  the  Global  Forest  Watch,  the  Philippines  lost   158,000  hectares  of primary
forest from  2002  to  2021.  During  the  same  time,  total  tree  cover  loss  was  1.34  million
hectares. GFW data also show that  11  regions were responsible for 51  percent of tree cover
loss, led by Palawan, with 163,000 hectares lost. The other top areas in terms of tree cover loss
were  Agusan  del  Sur  (116,000  hectares),  Zamboanga  del  Norte  (59,700  hectares),  Davao
Oriental (48,800 hectares), and Quezon (44,200 hectares).


While  forests  and trees  are  not the  single  solution to  climate  change,  they  improve  water
quality, and reduce flooding and erosion.  As trees grow they also absorb carbon dioxide, a
major greenhouse gas in the atmosphere.  Trees and forests regulate water flows and protect
coastal  communities from extreme events  and sea level rise. When communities plant trees
they can help to reduce the impacts of climate change in their local area and around the world.
Now, more than ever, we need our forests as a tool to help combat climate change.  Climate
change' s adverse impacts are already being seen and may intensify exponentially over time if
nothing is done to reduce further emissions of greenhouse gases. Decisively dealing now with
climate   change   is   key   to   ensuring   sustainable   development,   poverty   eradication   and
safeguarding economic growth. If we  subject trees to real property tax, the generations yet
unborn shall no longer see a country with flourishing environment. Instead of encouraging our
fellow  countrymen  plant  trees  and plants,  the  current  state  of our laws  is  silent  as  to  the
taxability of trees, plants, and growing fruits. This silence has caused the passage of various
ordinances which allow local govemmeut units to impose real property tax on trees, plants, and
growing fruits as they are considered real property.
In view of the foregoing, the immediate passage of this bill is eamestly sought.
HON.DORtyH..MANIQUIZ
2nd District of Zambales


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Republic of the Philippines
HOUSH 0F REPRESHNTATIVI]S
Quezon City
I 9th Congress
First Regular Session
House`Li|^|No.    5240
INTRODUCED BY: HON. DORIS E. MANIQUIZ
AN ACT EXEMPTING TREES, PLANTS, AND GROWING FRUITS FROM REAL
PROPERTY TAX AND PROVIDING FOR REAL PROPERTY TAX DEDUCTION
Be  it  e_n_ac_ted  by  the  Senate  and  House  Of Representatives  Of the  Philippines  in  Congress
assembled:
SECTION 1. Sftorf I;.JJe. - This Act shall be known as the "fzec7/ Praperfy rcur E:xe"pfjo#/or
Trees Act Of 202r' .
SECTION 2. Dcc/aro#.o7i a/Po/i.c}J. ~ It is the policy of the State to protect and advance the
right of the people to a balanced and healthful ecology in accord with the rhythm and harmony
of nature.
SECTION  3.   Section  234  of  Republic  Act  No.   7160,  otherwise  known  as  the  Local
Government Code of 1991, is hereby  amended by inserting a new subsection designated as
Section. 234 (I) to read as follows:
"SECTION  234.  Exemptions  from  Real  Property  Tax.  -  The  following  are
exempted from payment of the real property tax:
XXX
(f) Trees, plants, and growing fruits, while they are attached to the land or
form an integral part of an immovable."
SHCTION  4.  ranf Ded#ctr.OEL  - An additional five (5%) discount may be availed of upon
prompt payment real property tax, whether full or installment basis, when:
(1) At least two (2) medium-sized trees, of at least five (5) meters in height and at least
3 meters in diameter, is planted on a fifty (50) square meter plot; and
(2) At least three (3) plants or small tree, of at least three (3) meters but less than five
(5) meters, regardless of diameter, is planted on a flfty (50) square meter plot.


SECTION  5.  IVoH-commerci.¢J  Usci  -  Provisions  of this  Act  shall  only  apply  to  non-
commercial use of trees, plants, and growing fruits planted on real property.
SECTION   6.  Sepflr¢bz./try   C/¢wse   -   If  any   part   or   section   of  this   Act  is   declared
unconstitutional for any reason whatsoever, such declaration shall not in any way affect the
other parts or sections of this Act.
SECTION  7.  Jtepca/I."g  CJfl!%sei   -  All  other  laws  or  parts  of laws  inconsistent  with  the
provisions of this Act are hereby repealed or modified accordingly.
SECTION  8. EJ7recf!.vdy.  ~ This  Act take effect from fifteen (15)  days after approval  and
publication in two (2) newspapers of general circulation in the Philippines.
Approved,