SIXTEENTH CONGRESS OF THE REPUBLIC) 
OF THE PHILIPPINES 
) 
First Regular Session 
) 
SENATE 
Senate Bill No. 1507 
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INTRODUCED BY SIiN. JINGGOY IiJIiRCITO ESTRADA 
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 the 
payment 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 "asie 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 the 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 the Philippine peso. Thus, the need to adjust the value of the 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 reaSMS stated above, tne early passage of this bill is earnestly 
requested. 
GOY EJERCITO ESTRADA 
Senator 


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SIXTEENTH CONGRESS OF THE REPUBLIC) 
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OF THE PHILIPPINES 
) 
First Regular Session 
) 
SENATE 
Senate Bill No. 1507 
INTRODUCED BY SEN. JINGGOY EJERCITO ESTRADA 
AN ACT 
'13 
SEP -4 
1\ 9 :20 
AMENDING CHAPTER 2, TITLE V OF EXECUTIVE ORDER NO. 209, 
OTHeRWISE KNOWN AS THE FAMILY CODE OF THE PHILIPPINES 
Be it enacted by 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 shall read 
as follows: 
"Article 153. The Family home is deemed constituted on a house 
'imQ lot from th~ tim~ it i~ QcclJpi~g ~~ ~ f~mi!y r~$iQe!1Gfi, From the 
time of its constitution and so long 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 and to the extent of the value allowed by law. 
NOlWlTHSrANDING ANY LAW TO THE CONTRARY, THE 
FAMILY 
HOME, 
WHILE 
REMAINING 
AS 
SUCH, 
SHALL 
LIKEWISE BE EXEMPT FROM THE PAYMENT OF REAL 
PROPERTY TAX OR ANY OTI;lER 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, 
forceQ §~!e or ~tt~chme!1t except: 
"For nonpayment of taxes OTHER THAN TAXES ON REAL 
PROPERTY; 
"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 of the 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 pesos in rural area, or such 
amount as may hereafter be fixed by law. In any event, if the vaiue 
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. Repealing 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 the 
Official Gazette. 
Approved,