Real Property Tax (Amilyar) Computation Philippines 2024

The term "Amilyar," a colloquial adaptation from the Spanish word "amillaramiento," refers to the real property tax in the Philippines. This tax is crucial for property owners as it supports local government units (LGUs) in funding public services and infrastructure projects. Understanding how to compute, pay, and manage Amilyar is essential for all property owners to ensure compliance and avoid penalties. This guide will walk you through the basics of Amilyar, including computation methods, payment procedures, and how to manage it online.

What is Amilyar?

Amilyar, or Real Property Tax (RPT), is an annual tax imposed on real properties such as land, buildings, machinery, and other structures. The tax is mandated by the Local Government Code of the Philippines (Republic Act No. 7160) and is collected by LGUs to fund local projects and services, including education, healthcare, and infrastructure.

How Much is Amilyar in the Philippines?

The amount of Amilyar a property owner must pay varies based on several factors, including the property's location, classification, and assessed value. Generally, the RPT rate is:

• 1% of the assessed value for properties located in provinces.

• 2% of the assessed value for properties located in cities and municipalities within Metro Manila.

The assessed value is determined by the local assessor's office based on the property's fair market value and assessment level. The assessment level is a percentage set by local ordinances, typically ranging from 20% to 60% depending on the property type and usage.

How to Compute Amilyar

To compute Amilyar, you need to follow these steps:

1. Determine the Fair Market Value (FMV): The FMV is the price at which the property would sell under normal conditions. This value is typically provided by the local assessor's office.

2. Find the Assessment Level: This percentage varies depending on the property's classification (residential, commercial, agricultural, etc.) and is specified by local ordinances.

3. Calculate the Assessed Value: Multiply the FMV by the assessment level.

Assessed Value=Fair Market Value×Assessment Level

1. Apply the RPT Rate: Depending on the property's location (province or city/Metro Manila), multiply the assessed value by the applicable RPT rate (1% or 2%).

Real Property Tax=Assessed Value×RPT Rate

Example Computation:

• Fair Market Value (FMV): PHP 1,000,000

• Assessment Level: 20%

• Location: City (Metro Manila)

Assessed Value=1,000,000×0.20=200,000

Real Property Tax=200,000×0.02=4,000

Thus, the annual Amilyar for the property would be PHP 4,000.

How to Pay Amilyar

Paying your Amilyar involves several steps:

1. Visit the Local Treasurer's Office: Head to the municipal or city hall where your property is located.

2. Secure an Order of Payment: Obtain this from the assessor's office. This document details the amount due for the current year.

3. Proceed to the Cashier: Present your Order of Payment and pay the specified amount. Ensure you receive an official receipt as proof of payment.

What to Bring When Paying Amilyar

When paying your Amilyar, you should bring the following:

1. Tax Declaration: This document outlines the assessed value of your property.

2. Previous Receipts: Bring receipts from previous years' payments to verify your payment history.

3. Identification: A valid ID to confirm your identity.

4. Order of Payment: Issued by the assessor's office.

How to Pay Amilyar Online

Many LGUs now offer online payment options for Amilyar. The process generally involves:

1. Visit the LGU's Official Website: Look for the e-payment or online services section.

2. Register or Log In: Create an account or log in if you already have one.

3. Enter Property Details: Input your property details to retrieve the amount due.

4. Choose a Payment Method: Options may include credit/debit cards, online banking, or e-wallets.

5. Confirm and Pay: Review the details and proceed with the payment. An electronic receipt is usually provided upon successful transaction.

How to Check Amilyar Online

To check your Amilyar online:

1. Access the LGU’s Website: Navigate to the section dedicated to real property tax services.

2. Log In/Register: Use your credentials to log in.

3. Input Property Information: Enter details such as the property identification number or owner's name.

4. View Tax Details: Your outstanding tax amount and payment history should be displayed.

When to Pay Amilyar

Amilyar is typically due every January 1st and can be paid in full or quarterly:

1. First Quarter: On or before March 31st

2. Second Quarter: On or before June 30th

3. Third Quarter: On or before September 30th

4. Fourth Quarter: On or before December 31st

Early payments may qualify for discounts, while late payments incur penalties and interest.

Where to Pay Amilyar

Payments can be made at:

1. Local Treasurer’s Office: At your municipality or city hall.

2. Accredited Banks: Some LGUs have arrangements with local banks to accept payments.

3. Online Portals: As mentioned, many LGUs offer online payment facilities for convenience.

Conclusion

Understanding and managing your Amilyar is essential for property ownership in the Philippines. By knowing how to compute, pay, and check your real property tax, you can ensure compliance and avoid unnecessary penalties. Whether paying in person or online, keeping track of due dates and required documents will streamline the process and support your local community through timely tax payments.