NINETEENTH CONGRESS OF THE 
)
REPUBLIC OF THE PHILIPPINES 
)
First Regular Session 
)
of tlje ^:-crfrai‘p
*22 AUG 18 P5 *06
SENATE
s. No. 1210
Introduced by SENATOR RAMON BONG REVILLA, 3R.
AN ACT
IMPOSING A MANDATORY AD VALOREM TAX ON IDLE LANDS AMENDING 
FOR THE PURPOSE SECTIONS 236, 237, AND 273 OF REPUBLIC ACT NO. 
7160, OTHERWISE KNOWN AS "THE LOCAL GOVERNMENT CODE OF 1991," 
AND APPROPRIATING FUNDS COLLECTED THEREFROM EXCLUSIVELY FOR 
THE PURPOSE OF PROVIDING FREE ACCESS TO PUBLIC HEALTH
EXPLANATORY NOTE
This bill seeks to impose a mandatory ad valorem tax on idle lands amending for 
the purpose Sections 236, 237 and 273 of Republic Act no. 7160, otherwise known as 
"The Local Government Code of 1991"
The imposition of the idle land tax under the present provisions of Republic Act 
No. 7160 is optional on the part of the local government units concerned. This bill will 
make it mandatory. The rate was increased from five percent (5%) to twenty percent 
(20%) of the assessed value of the real property, in addition to the basic real property 
taxes due.
The proliferation of idle, unproductive, and inefficacious private lands abandoned 
by absentee owners should bear an economic, environmental and/or social function. 
Potentially, these lands could aid in agriculture output and agri-food export by using idle 
farmland as different forms of crop cultivation. Furthermore, utilization of these idle 
lands may uplift the nation's state of poverty and increase rural employment to our local 
farmers.1 One of the many purposes of this bill is to encourage real property owners to 
put these idle lands into productive use, land being a scarce resource. Doing so should 
promote the economic well-being of the country.
1 So Much Idle Land, So Much Rural Poverty, www.bworldonline.com
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Finally, this legislative proposal will help the government, particularly local 
government units (LGUs), to raise additional funds to address the delivery of basic 
public services especially to the less-privileged members such as contributing to public 
health in the form of medicines, supplies, facilities, equipment, clinics, and hospitals.
Land owners and developers that opt to keep private lands idle and unproductive 
should, in exchange, share In the burden of the public health care delivery through an 
enforced tax contribution.
In view of the foregoing, approval of this bill is earnestly sought.
RAMOr^ONG REVILLA JR.


NINETEENTH CONGRESS OF THE 
)
REPUBLIC OF THE PHILIPPINES 
)
First Regular Session 
)
of tlje ^isffretsrj
‘22 AUG 18 P5 .-06
SENATE
1210
Introduced by SENATOR RAMON BONG REVILLA, JR.
AN ACT
IMPOSING A MANDATORY AD VALOREM TAX ON IDLE LANDS AMENDING 
FOR THE PURPOSE SECTIONS 236, 237, AND 273 OF REPUBLIC ACT NO. 
7160, OTHERWISE KNOWN AS "THE LOCAL GOVERNMENT CODE OF 1991," 
AND APPROPRIATING FUNDS COLLECTED THEREFROM EXCLUSIVELY FOR 
THE PURPOSE OF PROVIDING FREE ACCESS TO PUBLIC HEALTH
Be it enacted by the Senate and House of Representatives of the Phiiippines in 
Congress assembied:
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Section 1. - Section 236 of Republic Act No. 7160 Is hereby amended to read 
as follows:
"Section 236. Additionai Ad Vaiorem Tax on Me Lands. A city or a 
municipality shall levy an annual ad vaiorem tax on idle lands at the rate 
of twenty percent (20%) of the assessed value of the property which 
shall be In addition to the basic real property tax."
Sec. 2. - Section 237 of Republic Act No. 7160 is hereby amended to read as
follows:
"Sec. 237. Me Lands. Coverage. - For purposes of real property 
taxation, idle lands shall include the following:
(a) Agricultural lands, more than one (1) hectare in area, suitable for 
cultivation, farming, dairying. Inland fishery, poultry and other 
agricultural uses one-half (1/2) of which remain uncultivated or 
unimproved by the owner of the property or person having legal 
interest therein. Agricultural lands planted with permanent trees of


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at least fifty (50) trees to a hectare, or a proportion thereof if less 
than one hectare shall not be considered idle lands. Lands actually 
used for grazing purposes shall likewise not be considered idle lands.
(b) Lands, other than agricultural, located in a city or municipality, more 
than one thousand (1,000) square meters in area one-half (1/2) of 
which remain unutilized or unimproved by the owner of the property 
or person having legal Interest therein. The planting of permanent 
crops or trees of at least fifty (50) trees to a hectare, or a proportion 
thereof if less than one hectare, shall not be considered idle lands.
(c) Regardless of land area, this Section shall likewise apply to: (1) 
Residential lots in subdivisions duly approved by proper authorities, 
the ownership of which has been transferred to the buyer-owners, 
who shall be liable for the additional tax. Provided, however. That 
individual lots of such subdivisions, the ownership of which has not 
been transferred to the buyer shall be considered as part of the 
subdivision, and shall be subject to the additional tax payable by 
subdivision owner or developer; and, (2) Vacant lots intended for 
commercial, industrial or residential or condominium projects duly 
approved by proper authorities shall be to the additional tax until 
the full completion of the construction or project as certified by the 
engineer/building officials of the local government concerned."
Sec. 3. Section 273 of Republic Act No. 7160 is hereby amended to read as
follows:
"Sec. 273. Proceeds of the Tax on Idle Lands. The proceeds of the 
additional ad valorem real property tax on idle lands shall accrue to a 
Special Public Health Fund (SPHF) of the city or municipality where the 
land is located: Provided, that in case of component cities and 
municipalities, twenty percent (20%) of the proceeds shall pertain to the 
SPHF of the province in which the land is located. Such SPHF may be 
appropriated by the Sanggunian concerned solely and exclusively for the


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purpose of providing free access to public health facilities, supplies or 
services to the less-privileged members of their local constituency."
Sec. 4 Separability Clause. - If any provision or part hereof is held invalid or 
unconstitutional, the remainder of the law or the provision not otherwise affected shall 
remain valid and subsisting.
Sec. 5. Repealing Clause. - Any law, presidential decree or Issuance, executive 
order, letter of instruction, administrative order, rules or regulations contrary to, or 
inconsistent with the provisions of this Act Is hereby repealed, modified or amended 
accordingly.
Sec. 6. Effectivity. -The imposition of the additional ad valorem on idle lands 
as provided in this Act shall take effect at the beginning of the calendar year following 
its publication in two (2) newspapers of general circulation. The Sanggunian 
concerned may, however, postpone by Ordinance the Imposition of the tax for another 
year to give real property owners or developers the opportunity to be exempt from 
the coverage of Idle as defined in Section 237 of the Republic Act No. 7160.
Approved,