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FOURTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
FIRST REGULAR SESSION 
Introduced by Senator Loren Legarda 
EXPLANATORY NOTE 
This bill seeks to exempt senior citizens from the payment of real property tax in 
order alleviate them from additional financial burdens in the latter years of their life. 
The country prides itself in recognizing its senior citizens as members of its 
human resource and the significant role they play in bridging the past culture with the 
present. Republic Act No. 7432 also known as the ”Senior Citizens Act” and Republic 
Act No. 9257 also known as ”Expanded Senior Citizens Act of 2003” were enacted to 
grant benefits and special privileges to the elderly as recognition of their significant role 
and function in society. 
The Department of Social Welfare and Development estimates that there are 5.2 
million elderly Filipinos all over the country, making up about 6.4 percent of the 
population. It is estimated to increase to 9.5 percent of the general population by 2020. 
In 1970, for every senior citizen there were about 11 people working to provide for the 
needs of the elderly. Studies claim that by the year 2020, there will be a decrease on the 
number of individuals providing for one elderly - six persons to one senior citizen. The 
demands of globalization, modernization and industrialization continually alter the 
existing conditions of the elderly. By this, there is a need to provide our senior citizens 
more mechanisms for self-reliance despite their advanced age. 
This bill addresses that need by exempting the elderly from paying real property 
taxes on real property registered under their names at the time they reach the age of 
seniority. 
While under Section’5 paragraph f of Republic Act No. 9257, individuals or non- 
government institutions establishing homes, residential communities or retirement 
villages solely for the senior citizens shall be accorded realty tax holiday for the first five 
(5) years starting from the first year of operation, there is likewise a need for t 5 ~  
State to 
give assistance to senior citizens who choose to stay at home and to the families that 
take care of their needs. 
Through this additional benefit, it is the intent of this proposed measure to afford 
our s-nior citizens the ability to attend to other demands of their condition, such as 
medical and social requirements, using the money originally intended for the payment 
of the real property tax. 
In view of the foregoing, the immediate passage of this bill is earnestly sought. 
Senator 


FOURTEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES 
) 
First Regular Session 
1 
S.B. No. 
SENAT?S 
Introduced by Senator Loren Legarda 
AN ACT 
EXEMPTING SENIOR CITIZENS FROM THE PAYMENT OF REAL PROPERTY 
TAX UNDER CERTAIN CONDITIONS, AMENDING FOR THE PURPOSE 
REPUBLIC ACT NO. 743~, OTHERWISE KNOWN AS AN ACT TO MAXIMIZE 
THE CONTRIBUTION OF SENIOR CITIZENS TO NATION BUILDING, GRANT 
BENEFITS AND SPECIAL PRIVILEGES AND FOR OTHER PURPOSES, AS 
AMENDED BY REPUBLIC ACT NO. 9357, OTHERWISE K N O W  .AS THE 
EXPANDED SENIOR CITIZENS ACT OF 2003, AND FOR OTHER PURPOSES 
Be it enacted by the Senate and the House of Representatives of the Philippines in 
Congress assembled: 
SECTION 1. Section 4 of Republic Act No. 9257 is hereby amended by inserting 
a new subparagraph "d", to read as follows: 
"D) EXEMPTION FROM THE PAYMENT OF REAL PROPERTY TAX 
AND ANY TAX ON REAL PROPERTY, SUCH AS THE SPECIAL 
EDUCATION FUNS TAX: PROVIDED, THAT, THIS PROVISION SHALL 
APPLY ONLY TO A REAL PROPERTY OWNER WHO HAS ATTAINED THE 
AGE OF SIXTY YEARS OR OLDER, ON REAL PROPERTY THAT IS 
REGISTERED UNDER HIS OR HER NAME AT THE TIME OF THE 
ATTAINMENT OF SUCH AGE AND HAS OCCUPIED THE SAID 
PROPERTY, WHETHER CONTINUOUS OR BROKEN, FOR A PEeIOD OF 
NOT LESS THAN TEN YEARS PRIOR TO THE ATTAINMENT OF THE AGE 
OF SENIORITY; PROVIDED FURTHER THAT, THEIR ANNUAL TAXABLE 
INCOME DOES NOT EXCEED THE POVERTY LEVEL AS DETERMINED BY 
THE NATIONAL ECONOMIC AND DEVELOPMENT AUTHORITY (NEDA) 
FOR THE TAXABLE YEAR." 
SECTION 2. Repealing Clause. - All laws, decrees, executive orders or rules 
and regulations, and/or parts thereof, inconsistent with this Act are hereby repealed or 
modified accordingly. 


SECTION 3. Separation Clause. - If any provision of this Act is declared 
invalid, the provisions thereof not affected by such declaration shall remain in force and 
effect. 
SECTION 4. Effectivity. This Act shall take effect upon approval. 
Approved,