FIFTEENTH CONGRESS
REPUBLIC OF THE PHILIPPINES:
First Regular Session

HOUSE OF REPRESENTATIVES

House aio. ‘713

Introduced by Represemiative Rufus 8. Rodriguez and
Representative Maximo 8. Rodriguez, Jr.

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 trom paying real

property taxes on real property registered under their names at the time they reach
the age of seniority.

While under Section § 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 the State to give assistance to senior citizens who choose to stay at home
and to the families that take care of their neecs.


Through this additional benefit, it is the intent of this proposed measure to
afford our senior citizens the ability to attend to ether demands of their condition,
such as medical and social requirements, using the money originally intended for the
payment of the real property tex

In view of the foregoing, the immediate passege of this bill is earnestly sought
<

RUZUS BL RIGUEZ

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MAXIMO B, RODRIGUEZ, JR.


FIFTEENTH CONGRESS 5)
REPUBLIC OF THE PHILIPPINES =}
First Regular Session )
HOUSE OF REPRESENTATIVES

House Bio. 710

introduced by Represeniative Rufus 8. Rodriguez and
Representative Haximo B. Rodriguez, Jr.

AN ACT

EXEMPTING SENIOR CITIZENS FROM THE PAYMENT OF REAL PROPERTY
TAX UNDER CERTAIN CONDITIONS, AMENDING FOR THE PURPOSE
REPUBLIC ACT NO. 7432, OTHERWISE KNOWN AS AN ACT TO MAXIMIZE THE
CONTRIBUTION OF SENIOR CITIZENS TO NATION BUILDING, GRANT
BENEFITS AND SPECIAL PRIVILEGES AND FOR OTHER-PURPROSES, AS
AMENDED BY REPUBLIC ACT NO. 9357, OTHERWISE “KNONW)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 4. Section 4 of Republic Act No. 9257 is hereby amended by
inserting a new sudparagraph “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 FUND 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 |S
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 PERIOD 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, andior parts thereof, inconsistent with this Act are hereby repealed
or modified accordingly.

SECTION 3. Separation Clause. -
invalid, the provisions thereof not affected by such declaration shall remain in force
and effect.

SECTION 4. Effectivity. This Act shail take effect upon approval.

ny provision of this Act is declared

Approved,