Republic of the Philippines 
House of Representatives 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. ___________ 
________________________________________________________________________ 
Introduced by  Honorable Oscar G. Malapitan 
________________________________________________________________________ 
EXPLANATORY NOTE 
This bill seeks to grant senior citizens a thirty percent (30%) discount from 
the payment of Real Property Tax (RPT) and any other  fees or charges   on 
real property  such as the Special Education Fund Tax (SEFT), as well as on 
the  improvements thereon, thus amending for the purpose Section 4 of R.A. 
7432, as further amended by R.A. No. 9994 otherwise known as the 
“Expanded Senior Citizens Act”. 
A senior, also known as  elderly person, is a   social demographic based on 
age. Being  such, it typically means that the person is at the age in which they 
retire from work, transitioning from a working adult to a retiree. 
Economically though, most senior citizens are wholly dependent on their 
social pension or lifelong savings. In most cases, these sources of financial 
support are found to be inadequate. With most of them having limited assets 
that are to last for an unknown number of years, senior citizens have to be 
further assisted in whatever ways  as they also deserve to live a healthy, happy 
life in retirement. To help them afford both the essentials and extra expenses, 
more discounts should be offered to this age group. 
According to  official figures, in 2018, there are more that eight (800) thousand 
or 9.1% of Filipinos aged 60 and over who lived below the poverty threshold 
of Php71 a day. Moreover,  the 2018 Longitudinal Study of Ageing and Health 
in the Philippines (LSAHP) has shown that more than half (57.3%) of Filipino 
elderly reported experiencing some or considerable difficulty in meeting 
expenses. This is very much unlike in  Vietnam where only 14.7% of 
Vietnamese older persons reported such difficulty based on a parallel study, 
despite of the fact that the Philippines has a higher gross domestic product 
(GDP) per capita than Vietnam.    
Today, with the spiraling cost of basic commodities and services mainly 
brought about by a persisting pandemic,  and the instability spawned by the 
escalation of Russian’s invasion of Ukraine, life for the elderly has never been 
more difficult. There is therefore a compelling reason for the State to devise 
or adopt more measures to assist the elderly in consonance with the principle 
of social justice and the constitutional onus towards caring for the elderly.  
August 11, 2022
1:56 pm
3537


In view of the foregoing, the immediate approval of this bill is earnestly 
requested.   
OSCAR G. MALAPITAN 


Republic of the Philippines 
House of Representatives 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. ___________ 
___________________________________________________________________________ 
Introduced by  Honorable Oscar G. Malapitan 
___________________________________________________________________________ 
AN ACT 
GRANTING SENIOR CITIZENS A THIRTY PERCENT (30%) DISCOUNT IN 
THE PAYMENT OF REAL PROPERTY TAX AND SPECIAL EDUCATIONAL 
FUND TAX  ON LAND AND BUILDINGS CONSTITUTED  AS  FAMILY HOME, 
AMENDING FOR THE PURPOSE R.A. NO. 7432, AS AMENDED 
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled: 
SECTION 1. Section 4 of Republic Act no. 7423, as amended by 
Republic Act No. 9994, otherwise known as the “Expanded Senior 
Citizens Act” is further amended, by adding a new subparagraph “m”, 
to read as follows: 
“(M)  THE GRANT OF THIRTY PERCENT (30%) DISCOUNT IN THE 
PAYMENT OF REAL PROPERTY TAX AND SPECIAL EDUCATIONAL 
FUND TAX ON  LAND AND BUILDINGS CONSTITUTED  AS  FAMILY 
HOME AS DEFINED AND GOVERNED UNDER CHAPTER 2 OF 
EXECUTIVE NO. 209, AS AMENDED, OTHERWISE KNOWN AS THE 
FAMLY CODE OF THE PHILIPPINES.” 
SEC. 2.  This Act shall take effect fifteen (15) days after its 
publication in the Official Gazette   or in a newspaper of general 
circulation. 
Approved, 
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