Yes. Property tax arrears in the Philippines can sometimes be paid in installments, but the answer depends on what kind of “arrears” you mean and whether your local government unit has an applicable payment program.

For the current year’s real property tax, the law already allows payment in four quarterly installments. For delinquent real property tax from past years, there is no general rule that every taxpayer can demand an installment plan at any time. However, installments may be allowed under a local ordinance, a treasurer-approved payment arrangement, or the temporary national real property tax amnesty under Republic Act No. 12001, which specifically allows one-time or installment payment for covered delinquent real property taxes.

This matters because unpaid real property tax is not just an ordinary bill. It becomes a lien on the property, earns interest, and can eventually lead to levy and public auction if ignored.

What Counts as Property Tax Arrears in the Philippines?

Real property tax, often called amilyar or realty tax, is the annual tax imposed on land, buildings, machinery, and other taxable real property. It is administered mainly by provinces and cities, including municipalities in Metro Manila, under the Local Government Code of 1991, or Republic Act No. 7160. (Supreme Court E-Library)

A property tax account usually becomes an arrear or delinquent account when the owner or person legally responsible for the property fails to pay the real property tax by the due date.

Common examples include:

A homeowner who has not paid amilyar for several years.
A family that inherited property but never updated or paid the tax declaration.
An overseas Filipino who assumed relatives were paying the property tax.
A condominium owner who paid association dues but forgot that real property tax is separate.
A buyer who received the title but did not check old tax delinquencies before transfer.
A foreigner with a condominium unit in the Philippines who did not receive notices while abroad.

Under the Local Government Code, real property tax for the year accrues on January 1, and from that date it becomes a lien on the property. This lien is superior to other liens, mortgages, or encumbrances and is extinguished only when the delinquent tax is paid. (Supreme Court E-Library)

In simple terms: even if the owner changes, the unpaid real property tax generally follows the property.

Current-Year Real Property Tax Can Be Paid Quarterly

The clearest installment right under Philippine law applies to current-year real property tax, not necessarily old arrears.

Section 250 of the Local Government Code allows the owner or person with legal interest in the property to pay the basic real property tax and the additional Special Education Fund tax in four equal installments, without interest, on or before these dates: (Supreme Court E-Library)

Installment	Deadline
First quarter	March 31
Second quarter	June 30
Third quarter	September 30
Fourth quarter	December 31

This is why many city and municipal treasurers accept quarterly real property tax payments. Some LGUs also give discounts for advance or prompt payment, but the discount depends on the local ordinance. Under Section 251 of the Local Government Code, the sanggunian may grant a discount of up to 20% of the annual tax due. (Supreme Court E-Library)

However, if you miss the deadline, the unpaid amount becomes delinquent and interest begins to apply.

Can Past-Due Property Tax Arrears Be Paid in Installments?

Usually, yes, if the LGU allows it — but you should not assume it is an automatic right.

There are three practical situations:

Situation	Can you pay in installments?	Important note
Current-year real property tax	Yes, by law, in four quarterly installments	Must follow the statutory deadlines
Delinquent tax covered by RA 12001 amnesty	Yes, one-time or installment payment is expressly allowed	Available only for covered delinquencies and only within the amnesty period
Ordinary old arrears outside amnesty	Possible, if the LGU treasurer or local ordinance allows it	Interest and collection remedies may continue unless formally suspended or settled

The most important rule for old arrears is found in Section 250 of the Local Government Code: payments are first applied to prior years’ delinquencies, interests, and penalties before they are credited to the current period. (Supreme Court E-Library)

That means if you owe real property tax from 2020 to 2024 and you pay only the 2026 tax, the treasurer may apply your payment first to older unpaid balances. This surprises many owners who think they are “updated” because they paid the current year.

The 2024 Real Property Tax Amnesty Under RA 12001

Republic Act No. 12001, the Real Property Valuation and Assessment Reform Act, granted a national real property tax amnesty covering penalties, surcharges, and interest on unpaid real property taxes, including Special Education Fund, idle land tax, and other special levy taxes incurred before the law’s effectivity. (Lawphil)

The amnesty is especially important because it expressly allows delinquent property owners to pay the delinquent real property taxes through either:

one-time payment, or
installment payment

within the two-year amnesty period. (Lawphil)

The Bureau of Local Government Finance has stated in its 2025 guidance that the amnesty may be availed of until July 5, 2026, and that LGUs may issue ordinances only to determine the means and method of payment; non-issuance of an ordinance should not prevent implementation of the amnesty. (Bureau of Local Government Finance)

What the RA 12001 amnesty covers

The amnesty covers penalties, surcharges, and interest from unpaid:

basic real property tax;
Special Education Fund tax;
idle land tax; and
other special levy taxes on real property,

provided the delinquency was incurred before the effectivity of RA 12001.

What the RA 12001 amnesty does not cover

The law excludes the following properties from the amnesty:

Excluded property	Meaning in practical terms
Properties already disposed of at public auction	If the tax delinquency sale already resulted in disposal, amnesty may no longer apply
Properties with delinquencies being paid under a compromise agreement	Existing compromise arrangements are excluded
Properties subject of pending court cases for real property tax delinquencies	If there is already a court case on the RPT delinquency, the amnesty may not apply

These exclusions are stated in Section 30 of RA 12001. (Lawphil)

What Happens If You Do Not Pay Real Property Tax Arrears?

Unpaid real property tax is serious because the LGU has administrative and judicial remedies.

Under Section 255 of the Local Government Code, failure to pay real property tax when due subjects the taxpayer to interest of 2% per month, or a fraction of a month, on the unpaid amount, until fully paid. However, the total interest cannot exceed 36 months. (Supreme Court E-Library)

After delinquency, the LGU may collect through:

Administrative action, usually by levy on the real property; or
Judicial action, meaning a civil case in court for collection. (Supreme Court E-Library)

The law also allows the treasurer to issue notices, levy the property, advertise it for sale, and sell it at public auction if the delinquency remains unpaid. (Supreme Court E-Library)

The Usual Collection Timeline for Delinquent Real Property Tax

The exact timing varies by LGU, but the Local Government Code gives a general legal framework.

Stage	What usually happens	Legal basis
Tax becomes due	RPT accrues on January 1	Section 246, Local Government Code
Deadline missed	Interest begins after the applicable due date	Section 255
Notice of delinquency	Treasurer posts and publishes notice of delinquency	Section 254
Warrant of levy	Treasurer may levy the property for unpaid tax	Section 258
Advertisement of sale	Property is advertised for public auction	Section 260
Auction sale	Property may be sold to satisfy delinquency and costs	Section 260
Redemption period	Owner or person with legal interest may redeem within one year from sale	Section 261

At any time before the auction date, the owner or person with legal interest may stop the sale proceedings by paying the delinquent tax, interest, and expenses of sale. (Supreme Court E-Library)

Step-by-Step Guide: How to Ask to Pay Property Tax Arrears in Installments

1. Go to the correct treasurer’s office

For most taxpayers, the first stop is the City or Municipal Treasurer’s Office where the property is located.

Bring the property details, such as:

tax declaration number;
title number, if available;
property identification number or PIN, if used by the LGU;
owner’s name appearing on the tax declaration;
previous official receipts, if any; and
valid ID.

If the property is in a province, the municipal treasurer usually coordinates with the provincial real property tax system. In highly urbanized cities and Metro Manila, the city treasurer usually handles the account directly.

2. Request a current Statement of Account

Ask for a written computation showing:

basic real property tax due per year;
Special Education Fund tax;
idle land tax or special levy, if any;
interest, surcharges, or penalties;
payments already credited;
years covered by delinquency; and
total amount needed for tax clearance.

Do not rely only on verbal estimates. A written statement helps you check if old payments were missed or if the computation includes years that may be disputed.

3. Ask specifically if RA 12001 amnesty applies

Use clear wording at the counter or in your written request:

“I would like to know if this property qualifies for the real property tax amnesty under RA 12001, and if the delinquent amount may be paid by installment within the amnesty period.”

This is important because amnesty treatment can remove penalties, surcharges, and interest for covered delinquencies. It may also make installment payment easier because RA 12001 expressly recognizes installment payment for covered delinquent taxes. (Lawphil)

4. Ask for the LGU’s installment rules in writing

Different LGUs may have different forms or internal procedures. Ask about:

minimum down payment;
number of allowed installments;
deadline for full payment;
whether post-dated checks are required;
whether online payment is allowed;
whether a written undertaking or agreement is required;
whether tax clearance will be issued only after full payment; and
what happens if one installment is missed.

If the treasurer’s office says installments are allowed, ask for a copy of the ordinance, memorandum, payment plan form, or written confirmation.

5. Pay the first installment and keep the official receipt

For every payment, secure an official receipt issued by the treasurer’s office or the authorized payment platform.

Check that the receipt correctly states:

property owner or declared owner;
tax declaration number;
year or years paid;
amount credited to tax, interest, or penalty;
date of payment; and
official receipt number.

Keep both physical and scanned copies. Real property tax records are often needed later for sale, transfer, estate settlement, building permits, business permits, bank loans, or title-related transactions.

6. Monitor whether levy or auction proceedings are already underway

If you already received a notice of delinquency, warrant of levy, or auction notice, ask the treasurer’s office whether your proposed installment plan will hold or stop collection proceedings.

This is crucial. Partial payments may reduce the balance, but unless the LGU formally allows installment settlement and suspends enforcement, the property may still be at risk.

7. After full payment, request a tax clearance

Once the arrears are fully paid, ask for:

updated real property tax clearance;
certified true copy of updated tax declaration, if needed;
certification of no delinquency, if available;
cancellation or lifting of levy annotation, if a levy was annotated; and
updated statement showing zero balance.

If the levy was annotated on the certificate of title, coordinate with the Treasurer’s Office, Assessor’s Office, and Registry of Deeds on the documents needed to cancel the annotation.

Documents Usually Needed to Pay Delinquent Property Tax

Requirements vary by city or municipality, but these are commonly requested:

Document	Why it may be needed
Latest tax declaration	Identifies the property in the assessor’s records
Transfer Certificate of Title or Condominium Certificate of Title	Confirms registered title details
Previous real property tax receipts	Helps trace payments and avoid double payment
Valid government ID	Confirms identity of payer or representative
Special Power of Attorney	Needed if a representative is paying or negotiating
Death certificate and heirship documents	Often needed if the declared owner is deceased
Deed of sale, donation, or extrajudicial settlement	Helps explain change of ownership or legal interest
Written request for recomputation or installment	Creates a record of your request
Auction, levy, or delinquency notice	Needed if enforcement proceedings have started

Special Concerns for OFWs and Foreigners

If you are abroad

If you are outside the Philippines, you can usually authorize someone to transact with the treasurer’s office through a Special Power of Attorney.

The LGU may require the SPA to be:

notarized if signed in the Philippines;
apostilled if signed in a country that is part of the Apostille Convention; or
consularized/authenticated if signed in a country where apostille is not accepted or available for that document.

Ask the specific LGU what form of SPA it accepts before sending documents.

If you are a foreigner

Foreigners are generally restricted from owning land in the Philippines, but they may have real property tax concerns through condominium ownership, long-term possession arrangements, corporations, inheritance situations, or property-related disputes.

For real property tax purposes, the issue is usually not citizenship. The tax is tied to the property and may be assessed against the owner, administrator, possessor, or person with legal interest in the property. If a foreigner owns a condominium unit, for example, unpaid real property tax can still create problems with tax clearance, resale, transfer, and delinquency enforcement.

If the registered owner is deceased

Many arrears problems involve property still declared under a deceased parent or grandparent.

In practice, LGUs may still accept payment from heirs or representatives because paying real property tax does not necessarily prove ownership. It simply settles a tax obligation. However, if you need tax clearance for transfer, sale, or estate settlement, the treasurer or assessor may ask for estate documents such as:

death certificate;
IDs of heirs;
extrajudicial settlement or court order;
estate tax documents from the BIR;
deed of sale, donation, or partition; and
updated title or transfer documents.

Can the LGU Refuse Installment Payment of Arrears?

For ordinary arrears outside an applicable amnesty or ordinance, the LGU may insist on full payment before issuing tax clearance or stopping enforcement proceedings.

This is because the Local Government Code clearly allows installment payment for current-year RPT, but it does not create a blanket right to pay old delinquencies by installment whenever the taxpayer asks.

That said, many LGUs accept partial payments or structured payments as a practical collection measure, especially when:

the taxpayer is trying to settle several years of arrears;
the property has not yet been auctioned;
an amnesty program is available;
the taxpayer signs a written undertaking;
the LGU has a local ordinance or memorandum allowing installments; or
the treasurer determines that installment collection is better than prolonged non-payment.

The safest approach is to get the arrangement in writing.

What If the Property Has Already Been Sold at Tax Auction?

If the property has already been sold at public auction for tax delinquency, the issue is no longer just installment payment. You must check whether the property is still within the one-year redemption period.

Under Section 261 of the Local Government Code, the owner of the delinquent real property or any person with legal interest may redeem the property within one year from the date of sale by paying the delinquent tax, interest, sale expenses, and interest on the purchase price. (Supreme Court E-Library)

The Supreme Court has recognized that a person with legal interest may redeem even if that person is not yet the registered owner, depending on the facts. In Davidson Go v. Spouses Henry and Janet Ko, the Court upheld redemption by buyers who had legal interest in the property even though issues existed regarding registration and documentation. (Supreme Court E-Library)

In practice, if there has been an auction, you should immediately ask the treasurer:

date of auction sale;
name of winning bidder;
amount needed for redemption;
last day of redemption period;
whether a certificate of sale was issued;
whether the sale was annotated on the title; and
whether redemption payment must be made in full.

Installment payment after auction is much more difficult because the law requires redemption within a fixed period.

What If the LGU Did Not Properly Notify You?

Tax delinquency sales must follow the legal procedure strictly.

The Supreme Court has repeatedly emphasized that public auction of land for real property tax delinquency affects property rights and due process, so the statutory steps are mandatory. If the required steps are not followed, the tax sale may be invalid. (Supreme Court E-Library)

This does not mean every technical defect automatically cancels the sale. But if you never received required notices, the warrant of levy was not properly served, notices were not posted or published as required, or the wrong person was notified, there may be grounds to question the proceedings.

However, court challenges to tax sales have technical requirements. Section 267 of the Local Government Code provides that courts generally will not entertain an action assailing a public auction sale unless the taxpayer deposits with the court the amount for which the property was sold, plus interest. (Supreme Court E-Library)

This is why it is usually better to act before the auction happens.

Common Pitfalls When Paying Real Property Tax Arrears

Assuming association dues include real property tax

Condominium dues are not the same as real property tax. Some condominium corporations handle common-area tax matters, but unit owners may still have separate tax obligations for their units.

Paying the current year but ignoring old balances

Under Section 250, payments are applied first to older delinquencies, interests, and penalties before the current year. (Supreme Court E-Library) Always ask which years your payment covered.

Losing official receipts

Old official receipts can save you from paying twice. If you lost receipts, ask the treasurer whether they can verify payment through archived records.

Waiting for a demand letter

Some owners think they do not need to pay unless they receive a notice. Real property tax accrues by law. Failure to receive a bill does not automatically erase the tax.

Not checking arrears before buying property

Before buying land, a house, or a condominium, require an updated real property tax clearance. A clean title is not enough if there are unpaid taxes.

Ignoring small arrears

Small arrears can grow because of monthly interest, and old unpaid accounts may block future transactions such as sale, transfer, mortgage, or building permits.

Assuming amnesty is automatic

Even if an amnesty law exists, you still need to apply or pay according to the LGU’s process. Get the computation and written confirmation of what penalties, surcharges, and interest were removed.

Sample Written Request for Installment Payment

You may adapt this simple format when dealing with the treasurer’s office:

The City/Municipal Treasurer [LGU]

Re: Request for Statement of Account and Installment Payment of Real Property Tax Arrears

I am the owner/person with legal interest/authorized representative of the property covered by Tax Declaration No. [number], located at [address].

I respectfully request a current Statement of Account showing all unpaid real property taxes, penalties, surcharges, and interest, including the years covered.

I also request confirmation whether the property qualifies for real property tax amnesty under RA 12001 and whether the delinquent tax may be paid through installment.

Thank you.

[Name] [Contact details] [Signature]

Attach copies of your ID, tax declaration, title if available, and SPA if you are a representative.

Frequently Asked Questions

Can I pay real property tax arrears little by little?

Yes, if the LGU accepts partial or installment payments, or if your account qualifies under a law or ordinance allowing installments. For covered delinquencies under RA 12001, installment payment is expressly allowed within the amnesty period. For ordinary arrears outside amnesty, ask the treasurer for written installment terms.

Is quarterly payment the same as paying arrears in installments?

No. Quarterly payment under Section 250 of the Local Government Code applies to current-year real property tax paid on time. Arrears are past-due taxes. Once a tax becomes delinquent, interest and collection rules apply.

How much is the penalty for unpaid amilyar in the Philippines?

Under Section 255 of the Local Government Code, unpaid real property tax earns interest of 2% per month, or a fraction of a month, on the unpaid amount, but total interest cannot exceed 36 months. (Supreme Court E-Library)

Can I get a real property tax clearance while paying by installment?

Usually, no. Most LGUs issue a tax clearance only after full payment of all real property tax due, including covered arrears. Some LGUs may issue a certification showing partial payment or an approved payment plan, but that is different from a full tax clearance.

Can the LGU auction my property if I am making partial payments?

Possibly, unless there is a written agreement, amnesty arrangement, ordinance, or official hold on enforcement. If you received a notice of delinquency, warrant of levy, or auction notice, confirm in writing whether your installment plan stops or suspends the sale.

Does real property tax delinquency expire?

The Local Government Code generally provides a five-year period to collect real property tax from the date it becomes due, or ten years in case of fraud or intent to evade payment. The period may be suspended in certain situations, including when the owner is out of the country or cannot be located. (Supreme Court E-Library) Do not assume an old delinquency is uncollectible without checking the facts and records.

Can heirs pay real property tax even if the title is still in the deceased parent’s name?

Yes, in practice, LGUs often accept payment from heirs or representatives. Payment of real property tax does not automatically settle ownership, but it helps prevent further penalties and enforcement. For transfer, sale, or tax clearance, the heirs may still need estate settlement and BIR estate tax documents.

Can a buyer pay the seller’s unpaid real property tax?

Yes. Buyers often pay arrears to complete a transfer, but this should be reflected clearly in the deed of sale or settlement computation. Before paying, ask for a written statement from the treasurer and make sure the payment is credited to the correct tax declaration.

What happens if my property was already auctioned for unpaid real property tax?

Check the auction date immediately. If still within one year from the sale, the owner or a person with legal interest may redeem the property by paying the required amounts under Section 261 of the Local Government Code. After the redemption period expires, recovering the property becomes much more difficult.

Where do I pay property tax arrears?

Pay at the City or Municipal Treasurer’s Office where the property is located, or through the LGU’s authorized payment channels. Do not pay fixers or unofficial collectors. Always require an official receipt.

Key Takeaways

Current-year real property tax may be paid in four quarterly installments under Section 250 of the Local Government Code.
Past-due property tax arrears are different; installment payment depends on amnesty law, local ordinance, or treasurer-approved arrangement.
RA 12001 allows covered delinquent real property taxes to be paid either one-time or by installment within the amnesty period.
Unpaid real property tax earns 2% monthly interest, capped at 36 months.
Payments are applied first to prior years’ delinquencies, interests, and penalties before current taxes.
Property tax arrears can lead to notice of delinquency, levy, auction, and a one-year redemption period after sale.
Always get a written Statement of Account, written installment terms, and official receipts.
If the property is already under levy or auction, act quickly and confirm whether payment will stop the sale proceedings.