Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
House Bill No. ______ 
Introduced by Rep. MARIO VITTORIO “MARVEY” A. MARIÑO 
5th District, Batangas 
EXPLANATORY NOTE 
Large tracts of private lands remain idle or underdeveloped and thus non-
contributing to our country’s growth and development simply because of our 
reliance on the Torrens system of registration on lands, which serves as the only 
legally recognized proof of ownership. Not having a title means that the land 
cannot be developed for residential, agricultural, industrial or commercial use.    
This measure seeks to provide an alternative means for private landowners 
to prove their ownership so that they could develop the property they have 
inherited, bought or have been in possession of for years, have been paying the 
requisite real property taxes but for one reason or another, have not been able to 
register or secure a title for said property. 
Salient points of this measure include the issuance of the city or municipal 
assessor’s office of Certificates of Ownership for private landowners who pass the 
screening process. The Certificate shall serve in lieu of a title in all matters 
pertaining to property development, including as loan collateral.    
This measure is necessary to infuse new momentum in our country’s real 
estate or property use and development. Developed properties will add to the 
infusion of more revenues into our national coffers while idle properties do not. 
Thus, the passage of this bill is earnestly requested. 
MARIO VITTORIO “MARVEY” A. MARIÑO 
November 29, 2022
3:31 pm
6464


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
House Bill No. ______ 
Introduced by Rep. MARIO VITTORIO “MARVEY” A. MARIÑO 
5th District, Batangas 
AN ACT 
RECOGNIZING TAX DECLARATION OF PROPERTY AS PROOF OF 
OWNERSHIP OVER UNREGISTERED OR UNTITLED LANDS 
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled: 
SECTION 1. Declaration of Policy.  –  It is the policy of the State to promote land 
use and property development as a means toward sustainable economic growth. 
To this end, the State shall ensure that idle private lands are developed by 
providing alternative means of establishing ownership which is a main 
requirement for land or property development. 
SEC. 2. The City or Municipal Assessor’s Office where the property is located shall 
issue a Tax Declaration of Property and a Certification attesting to compliance 
under the conditions enumerated in Sec. 3. The Tax Declaration of Property and 
the Certification issued shall constitute proof of ownership over subject property. 
SEC. 3. The City or Municipal Assessor’s Office shall conduct the following 
procedures before issuing a Certification: 
a. Ensure that property is not registered or titled
b. Ensure that the property is alienable and disposable and properly classified.
It should not be within a protected area or located within a geographically
hazardous area. The property should also not be under the Department of
Agriculture’s agrarian reform program or the Department of Environment
and Natural Resources’ stewardship. An application will not be processed if
the property falls under above categories.
c. Ensure that there are no multiple tax declarations filed on the same
property. Applications for lands with multiple tax declarations or with
existing disputes shall not be processed.
d. Ensure that the name of the owner as reflected in the Tax Declaration of
Property, the payor of the real property tax and the requesting party have
proof of relationship or claim over subject property.
6464


 
e. Validate that the requesting party, heirs or designates is in possession of 
the property and can conclusively prove continuous payment of real 
property taxes on the property for a period of five (5) years. Only properties 
with current or updated real property tax payments before filing of the 
application shall be processed. 
f. Secure a copy of a cadastral survey of the property, to be conducted by a 
professional surveyor any time after the filing of the application for a 
Certification. The cadastral survey shall be at the expense of the applicant 
and shall form part of the records of the local Assessor’s Office, the details 
of which shall be included in the Tax Declaration form. 
g. Publish application for Certification which shall include name of applicant, 
address of the property, size and other pertinent details in a newspaper of 
local circulation and post the same in the website of the local government 
unit (LGU), if applicable, or in bulletin board sited in a conspicuous location 
within the city or municipal hall for a period of one (1) month. Publication 
in a newspaper of local circulation shall be at the expense of the applicant. 
h. The Certification shall be issued in the name of the applicant. 
 
The City or Municipal Assessor’s Office may charge reasonable administrative 
fees for the processing of the applications for Certification. 
 
The City or Municipal Assessor’s Office shall also upgrade and update its 
record keeping functions. 
 
SEC. 4. The Certification issued shall not preclude the filing for an application for 
registration under the Torrens system. The Certification shall have the same force 
and effect as a Transfer Certificate of Title (TCT), it may be used in lieu of a TCT 
in all matters pertaining to property development, including as a loan collateral. 
 
SEC. 5 The Certification shall have a validity equivalent to the number of fiscal 
years of which the real property taxes have been paid in advance.   
    
SEC. 6. All public officials and employees, and private entities, who directly or 
indirectly circumvents the provisions of this Act shall be charged administratively 
and criminally in violation of Republic Act 3019 or the Anti-Graft and Corrupt 
Practices Act, Republic Act 9885 or the Anti-Red Tape Act, Republic Act 11032 or 
the Ease of Doing Business and Efficient Government Service Delivery Act, 
Republic Act 6713 or the Code of Conduct and Ethical Standards for Public 
Officials and Employees, whichever if applicable. 
 
SEC. 7. The Department of Interior and Local Government, in coordination with 
the national association of city and municipal assessors, shall formulate the 
implementing rules and regulations of this Act within 120 days after its passage. 
 
SEC. 8. If any section or provision of this Act shall be declared unconstitutional or 
invalid, other sections or provisions not affected thereby shall continue to be in full 
force and effect. 
 


 
SEC. 9. All laws, presidential decrees, executive orders, presidential 
proclamations, rules and regulations or parts thereof contrary to or inconsistent 
with this Act are hereby repealed, superseded or modified accordingly. 
 
SEC. 10. This Act shall take effect fifteen (15) days after its publication in the 
Official Gazette or in a newspaper of general circulation.  
 
Approved,