Idle Lands

This is an important component of real property tax. The following are considered idle lands:

1.) Agricultural lands suitable for cultivation and other agricultural purposes with an area of more than 1 hectare where 1/2 remains uncultivated/unimproved except:

a.) Those where permanent/perennial crops (like mango trees) are planted with at least 50 trees per hectare

b.) Grazing lands

2.) Non-agricultural lands in the city/municipality with an area of more than 1,000 square meters with 1/2 remaining unused and unimproved

3.) Residential lots in subdivisions regardless of land area (if the ownership is transferred to individuals, the individuals are liable; if not yet transferred, the subdivision is liable)

Idle lands can be exempted from taxation in any of the following instances:

1.) Force Majeure

2.) Civil disturbance

3.) Natural calamity

4.) Any other cause that physically or legally prevents the owner or person with an interest in the property from improving or cultivating it

The president also has the power to reduce or condone real property tax and interest for any year when public interest so requires. This reduction or condonation is prospective; it won't affect already-existing real property taxes and interest.