14“’ Congress of the Republic ) 
of the Philippines 
) 
First Regular Session 
1 
s . N ~ .  31146 
Introduced by Senator Aqirilino Q. Pirnentel, Jr. 
EXPLANATORY NOTE 
This bill seeks to amend the provisions on Family Home as embodied in 
Executive Order 209; otherwise known as the Family Code of the Philippines. 
The main feature of this bill is the exemption of the family home from the 
payment of real property taxes. 
This kind of property tax imposes undue burdens upon the family that is tlie core 
unit of society. It is submitted that imposing real property tax on the family home violates 
the constitutional mandate that ensures the protection of the Filipino’s welfare. 
The purpose of tlie family home is to provide shelter, which is a basic family 
need. The imposition of a real property tax on the family home makes it difficult for 
many individuals maintain a shelter for their families. 
Another feature of this bill is the increase of the value of each family home 
exempt from execution, forced sale, attachment, and from the payment of real property 
taxes. 
More than a decade has passed since the enactment of the Family Code. Since 
then, there has been a drarnalic drop in the value of the Philippine peso. Thus, the need to 
adjust the value of the family home exempt from such impositions in conformity with the 
changing times. 
This bill, if enacted, will alleviate the plight of many Filipinos who have found it 
almost impossible to build a home of their own. 
For the reasons stated above, the early passage of this bill is earnestly requested. 
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14"' Congress of the Republic ) 
of the Philippines 
1 
First Regular Session 
) 
S E N A T E  
S. No. 1 1 4 6  
Introduced by Senntor Aqnilirzo Q. Pimettiel, Jv. 
AN ACT 
AMENDING CHAPTER 2, TITLE V OF EXECUTIVE ORDER NO. 209 OTHERWISE 
KNOWN AS THE FAMILY CODE OF THE PHILIPPINES 
Be it enacted bv the Senate and House of Representatives of the Philippines in Congress 
assembled 
SCTION 1. Article 153 of the Family Code is hereby amended and shall read as 
follows: 
"Article 153. The Family home is deemed constituted on a house and lot from the 
time it is occupied as a family residence. From the time of its constitution and so long as 
any of its beneficiaries actually resides therein, the family home continues to be such and 
is exempt from execution, forced sale, except as hereinafter provided and to the extent of 
the value allowed by law. 
NOTWITHSTANDING ANY LAW TO THE CONTRARY, THE FAMILY 
HOME, WHILE REMAINING AS SUCH, SHALL LIKEWISE BE EXEMPT FROM 
THE PAYMENT OF REAL PROPERTY TAX OR ANY OTHER TAX ON REAL 
PROPERTY. 
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SEC. 2. Article 155 of the Family code is hereby amended and shall read as 
follows: 
“Article 155. The family home shall be exempt from execution, forced sale or 
attachment except: 
For nonpayment of taxes OTHER THAN TAXES ON REAL PROPERTY; 
For debts incurred prior to the constitution of the family home; 
For debts secured by mortgages on the premises before or after such constitution; 
and 
For debts due to laborers, mechanics, architects, builders, materials, men and 
others who have rendered services or furnished material for the construction of the 
building.” 
SEC. 3 Article 157 ofthe Family Code is hereby amended to read as follows: 
“Article 157. The value of the family home shall not exceed, at the time of its 
THREE MILLION pesos in urban areas, and TWO 
constitution, the nniount of 
MILLION pesos in rural area, or such amount as may hereafter be fixed by law. 
In any event, if the value of the currency changes after the adoption of this code, 
the value most favorable for the constitution of a family home shall be the basis o€ the 
evaluation. For purposes of this Article, urban areas are deemed to include chartered 
cities and municipalities whose annual income at least equals that legally required of 
COMPONENT cities. 
All others are deemed to be rural areas.” 
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SEC. 4. All laws, decrees, executive orders, proclamations, rules and regulations, 
or parts thereof inconsistent herewith are repealed or modified accordingly. 
SEC. 5. This Act shall take effect fifteen (15) days after its publication in at least 
two national newspapers of general circulation. 
Approved, 
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