SEVENTEENTH CONGRESS OF THE 
REPUBLIC OF THE PLITLIPPINES 
First Regular Session
SENATE
SENATE BILL NO. 1 3 8 5
Senate
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*17 
MAR 13 
P 3 :1 5
RECEiV l D  SV:
INTRODUCED BY SENATOR JOSEPH VICTOR G. EJERCITO
AN ACT
AMENDING CHAPTER 2, TITLE V OF EXECUTIVE ORDER 
NO, 209, OTHERWISE KNOWN AS THE FAMILY CODE OF THE
PHILIPPINES
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 tlie 
piiyment of real property taxes.
This kind of property tax imposes undue burdens upon the family that 
is the 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 the 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 tlae increase of the value of each family 
home exempt from execution, forced sale, attachment, and from the payment 
of real property taxes.
Since the passage of the family code, there has been a dramatic drop in 
the value of 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.
- 'T r ( : r  ■'
JOSEPH VICTOR G. EJERCrrO


SEVENTEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES 
)
First Regular Session 
)
SENATE 
SENATE BILL NO.
of iijr { '. r r r f J a r p
‘17 
MAR 13
R EC EiV iD  HV
P3:14
1385
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INTRODUCED BY SENATOR JOSEPH VICTOR G. EJERCITO
AN ACT
AMENDING CHAPTER 2, TITLE V OF EXECUTIVE ORDER 
NO, 209, OTHERWISE KNOWN AS THE FAMILY CODE OF THE
PHILIPPINES
Be it enacted h\j the Senate and the House of Representatives of the Philippines in 
Congress assembled:
SECTION 1. Article 153 of the Family Code is hereby amended and sliall read 
as follows:
"Article 153. Tlie 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 tong 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 arid 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 PAY ENT OF REAL 
PROPERTY TAX OR ANY OTHER TAX ON REAL PROPERTY."
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;


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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 constitution, the amount of THREE MILLION pesos in 
urban areas, and TWO MILLION po.sos 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 of 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,"
SEC 4. Repcnliug Clause. - Any law, presidential decree, issuance, executive 
order, letter of instruction, administrative order, rule and regulation contrary 
to or inconsistent with the provisions of this Act is hereby repealed.
SEC 5, Separability Clause. - If any provision of this Act is held invalid or 
unconstitutional, the other provision not affected hereby shall remain valid 
and subsisting.
SEC 6. Effectivity Clause. - This Act shall take effect fifteen (15) days following 
its complete publication in any national newspaper of general circulation or in 
tlie Official Gazette.
Approved,