Cebu gov eyes tax relief for quake-hit communities

INSPECTION Personnel from the Cebu provincial government, as shown in a post on Facebook on Nov. 1, inspect properties in northern Cebu damaged by the deadly earthquake on Sept. 30, as the province considers tax relief for affected owners. —PHOTO FROM PROVINCE OF CEBU FACEBOOK PAGE

CEBU CITY—The Cebu provincial government has ordered a comprehensive reassessment and reappraisal of properties in northern Cebu that were damaged by the magnitude 6.9 earthquake on Sept. 30.

The move aims to provide tax relief to property owners affected by the disaster, the provincial government said.

Gov. Pamela Baricuatro has issued an executive order directing the Provincial Assessor’s Office and municipal assessors to conduct an ocular inspection, reappraisal and reassessment of real properties that sustained structural damage.

The reassessment covers commercial, residential and industrial establishments and will serve as the basis for computing real property taxes (RPT) for the fourth quarter of 2025.

According to the Provincial Assessor’s Office, the new property valuations will reflect the actual postquake condition of the structures, ensuring that affected owners are not overtaxed based on predisaster values.

The payments for the updated RPT assessments are expected to be due in December this year.

Legal basis

Under Republic Act No. 7160, or the Local Government Code of 1991, local governments may levy real property taxes on land, buildings and other improvements. Cebu Province imposes a 2 percent RPT rate on a property’s assessed value.

The reassessment initiative recognizes that many structures in northern Cebu sustained varying degrees of damage, making previous valuations no longer applicable.

By updating the property values, the Capitol seeks to balance fiscal responsibility with compassion toward those affected by the calamity.

The Provincial Assessor’s Office has also petitioned the Bureau of Local Government Finance to suspend the ongoing general revision of property assessments in the quake-hit municipalities.

The request is anchored on Section 44 of the Implementing Rules and Regulations of Republic Act No. 12001, or the Real Property Valuation and Assessment Reform Act, which allows the suspension of a general revision in areas declared under a state of calamity or national emergency.

The provincial government said the reassessment underscored the Capitol’s proactive approach to postdisaster management—ensuring equitable taxation, supporting recovery efforts and easing the financial strain on communities rebuilding their homes and livelihoods.