Republic of the Philippines
HOUSE OF REPRESENTATIVES
Batasang Pambansa, Quezon City

FIFTEENTH CONGRESS
First Regular Session

HOUSE BILL NO. 2875

Introduced by REP. JOSEPH VICTOR G. EJERCITO

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
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 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 reasons stated above, the early passage of this bill is
earnestly requested.

_.

JOSEPH VICTOR G. EJERCITO


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Batasang Pambansa, Quezon City

FIFTEENTH CONGRESS
First Regular Session

HOUSE BILL NO. 2875

INTRODUCED BY REP. 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 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 and lot from the time it is occupied as a family
residence. 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.

NOTWITHSTANDING 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 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;


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
pesos 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. 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,