FIFTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session 
SENATE 
S.B. No. 2708 
INTRODUCED BY SEN. MANNY VILLAR 
EXPLANATORY NOTE 
·11 
FEB 17 P3 :28 
According to studies, proliferation of urban farming is beneficial to the urban community as the 
vegetation absorbs water runoff by storing water from rain, improves air quality, reduces noise 
pollution, and mitigates urban heat. It can also serve as a natural habitat and wildlife corridor 
for migrating species and act as a carbon sink. 
In view of the above benefits and to encourage people to embrace urban farming, this bill 
provides for a real property tax credit worth ten (10) pesos for every square meter allotted to 
and maintained urban farm. 
The immediate approval ofthis measure is earnestly sought. 
o 


FIFTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session 
SENATE 
S.B. No. 2708 
INTRODUCED BY SEN. MANNY VILLAR 
AN ACT PROMOTING URBAN FARMING AND PROVIDING FUNDS AND INCENTIVES 
THEREFOR 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
SECTION 1. 
Short Title. - This Act shall be known as the "Urban Farming Act." 
I, 
i ~ 
SECTION. 2. 
Declaration of Policy. It is the policy of the State to protect and advance 
the right of the people to a balanced and ~,ealthful ecology in accord with the rhythm and 
harmony of nature. Towards this end, the State shall endeavor to promote actiVities that will 
ensure that its people will continue to live in a sustainable and healthy environment. 
SECTION 3. 
Definition. "Urban farming" shall mean any act of farming in a city using 
land or the space of a building, including but not limited to a roof of a building, that is partially 
or completely covered with vegetation through the use of any growing medium such as but is 
not limited to pots, plots and/or membranes. 
SECTION 4. Tax Credit. Any eligible building or improvement shall receive a Real 
Property Tax credit in the amount of Ten (10) pesos for every square meter allotted to and 
maintained Urban farm. Provided such Real Property Tax credit shall not exceed the lesser of 
(a) One hundred thousand pesos (P100,000.00) or (b) the Real Property Tax liability for the 
eligible building or improvement, at any given taxable year. 
SECTION S. Urban Farming Council Creation; Composition. There is hereby established 
an "Urban Farming Council" which shall be attached to the Department of Agriculture. The 
Council shall consist ofthe following members: 
A. The Secretary of the Department of Agriculture, who shall serve as chair ofthe Council; 
B. Secretary of Environment and Natural Resources; 
C. Secretary of Department of Finance; 
D. National Chair ofthe League of the Cities ofthe Philippines 
E. A representative from the private sector who have an expertise in Urban farming and/or 
vertical farming; 
SECTION 6. Council Functions. The council shall have the following duties, powers and 
functions: 
A. Study and make recommendations regarding the impact of urban farming, vertical 
farming, and sustainable living communities; 
B. To promulgate implementing guidelines, programs, and operating principles in the light 
of government policies and objectives of this Act; 
C. To issue certification/s for the eligibility of building spaces and applicants in Tax credit; 
D. To monitor and carry out the implementation of this Act; 
E. Generally, to exercise all powers and functions necessary for the objectives and 
purposes ofthis Act; 


F. 
Submit annual report to the Congress of its findings and recommendations; 
SECTION 
7. Implementing Rules and Regulations. - The Department of Agriculture 
shall, in coordination with the Department of Environment and Natural Resources, and the 
Department of Finance shall promulgate rules and regulates for the effective implementation of 
this Act and shall regularly monitor strict compliance therewith. 
SECTION 8. 
Local Government Units, Cities. - All Cities where urban farming activities 
are conducted shall extend whatever assistance necessary for the urban farmer to exercise 
Urban Farming and benefit from the incentives of this Act. 
SECTION 9. Appropriations. The amount necessary to implement the provisions of 
this Act Shall be included and incorporated in the Annual General Appropriations of the 
various agencies of the government involved in the implementation of this Act. 
SECTION 10. Separability Clause .. - If any part or provision of this Act is held 
unconstitutional or invalid, the other parts or provisions hereof which are not affected thereby 
shall continue to be in full force and effect. 
SECTION 11. Repealing Clause .. - All laws, orders, rules or regulations which are 
inconsistent with or contrary to the provisions of this Act are hereby amended or repealed 
accordingly. 
SECTION 12. Effectivity -This Act shall take effect fifteen (15) days after its publication in 
at least two (2) national newspapers of general circulation. 
Approved, 
2