Understanding your obligations regarding Real Property Tax (RPT)—popularly known as amillaramiento—is crucial for any property owner in the Philippines. Under the Local Government Code of 1991 (Republic Act No. 7160), local government units (LGUs) have the authority to create their own sources of revenue, with RPT being a primary pillar.

Failure to settle these dues can lead to hefty penalties or, in extreme cases, the public auction of your property.

1. The Legal Basis of Real Property Tax

RPT is an ad valorem tax on real property such as land, buildings, machinery, and other improvements.

The Formula

The amount you owe is not based on the market value you paid for the property, but on its Assessed Value.

Fair Market Value: The price at which a property may be sold by a seller to a willing buyer.
Assessment Level: A percentage fixed by ordinances (subject to caps in the Local Government Code) based on the property's classification (residential, commercial, industrial).

The basic equation is:

Note: In Metro Manila, the basic RPT rate is capped at 2%, while in provinces, it is capped at 1%. An additional 1% is levied for the Special Education Fund (SEF).

2. How to Check Taxes Due

In the past, checking your RPT required a physical trip to the City or Municipal Hall. Today, the process is increasingly digitized.

A. Online Portals (The Modern Way)

Many highly urbanized cities (e.g., Quezon City, Makati, Manila, Cebu) have launched online "E-Services" or "Citizen Portals."

Register: Create an account on the LGU’s official website.
Link Property: Enter your Tax Declaration Number (TDN) or Property Index Number (PIN).
View Assessment: The system will generate your current balance, including any Special Education Fund dues.

B. On-Site Inquiry (The Traditional Way)

If the LGU does not have an online system, you must visit the Assessor’s Office or the City/Municipal Treasurer’s Office.

Requirements: Bring a copy of your latest Tax Declaration and the previous year’s Official Receipt (OR).
Statement of Account: Request a "Statement of Account" (SOA) to see the exact breakdown of current dues and any accumulated arrears.

3. Understanding Delinquencies

A property becomes delinquent if the tax is not paid by the end of the calendar year (December 31).

Penalties for Late Payment

The Local Government Code imposes a penalty of 2% per month on the unpaid amount. This interest continues to accrue until the tax is paid, up to a maximum of 72% (or 36 months).

The Path to Public Auction

If the owner remains delinquent despite notices, the LGU can initiate administrative action:

Warrant of Levy: The LGU issues a formal document attaching the property to satisfy the tax debt.
Advertisement of Sale: The property is posted for public auction.
Public Auction: The property is sold to the highest bidder to cover the taxes and penalties.
Right of Redemption: The owner has one year from the date of registration of the sale to "redeem" the property by paying the purchase price plus interest (usually 2% per month).

4. Discounts and Exemptions

Early Bird Discounts: Most LGUs offer a 10% to 20% discount if the RPT for the following year is paid in full before January 1 (advance payment) or within the first quarter (prompt payment).
Exemptions: Properties owned by the government, charitable institutions, churches, and cooperatives are generally exempt from RPT under specific legal conditions.

5. Summary Checklist for Property Owners

Action	Detail
Frequency	Pay annually (by Jan 1) or quarterly (Mar 31, June 30, Sept 30, Dec 31).
Document	Keep your Tax Declaration and Official Receipts in a secure place.
Clearance	When selling a property, you must secure a Tax Clearance to prove no delinquencies exist.

Would you like me to look up the specific online payment portal for a particular city or municipality in the Philippines?