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Authored by: Peter Q. Maristela, City Councilor, Minority Floor Leader

WHREAS, the Government recognizes the rights of senior citizens to take their proper place in society
and make it a concern of the government and the community;

WHEREAS, there is a large number of Senior Citizens in our City who are currently not earning high
monthly salaries and mainly dependent on their pension plans or immediate family for support, and
granting them deductions on their real property tax will serve as a great help to them;

WHEREAS, granting them twenty percent (20%) discount in their real property tax specifically on
residential could generate additional savings for maintenance in health, and daily needs;

WHEREAS, this will encourage the families and the communities here in Puerto Princesa City to reaffirm
the valued Filipino tradition of caring for its senior citizens;

NOW THEREFORE, on motion of Hon. Modesto V. Rodriguez, Majority Floor Leader,

BE IT ORDAINED, by the Sangguniang Panlungsod in session assembled, That:

Section 1. Title. This Ordinance shall be known as “An Ordinance granting twenty percent (20%)
discount to Senior Citizens of Puerto Princesa City on the real property tax of their residential properties.

Section 2. Objectives. This Ordinance shall provide twenty percent (20%) discount to Senior Citizens of
Puerto Princesa City who will pay for their real property tax on residential land and building used
exclusively for residential purposes. Residential lands without any residential building/house owned by
the senior citizens of Puerto Princesa, are not covered by the 20% tax exemption.

Section 3. Scope and Coverage. This Ordinance shall apply to all senior citizens who will pay for their
real property taxes, but only for residential land and building used exclusively for residential purposes
within the City of Puerto Princesa; provided that the residential land has a residential building/house
owned by the Senior Citizen.

Agricultural land, commercial land and building for commercial purposes are not included in this
Ordinance. However, if the said land is considered as agricultural and commercial but the residential
house or building is situated thereon and the actual use of the building is for residential purpose, the
twenty percent (20%) discount shall apply to the building/house, which is used mainly as a residence.

In case the Senior Citizen has several buildings for residential purposes, he or she may choose only one
among the residential buildings where the twenty percent (20%) discount shall be applied.

Residential buildings used for commercial purposes such as apartments or boarding houses are not
included in the twenty percent (20%) discount.

Section 4. Definition of Terms. The following terms shall be defined in this ordinance, thus:

1. Actual Use – refers to the purpose for which the property is principally or predominantly utilized
by the person in possession thereof.

2. Agricultural Land – is land devoted principally to the planting of trees, raising of crops, livestock
and poultry, dairying, salt making, inland fishing and similar aquacultural activities, and other
agricultural activities.

3. Building/House – a non-permanent or permanent structure used for dwelling.

4. Commercial Land – is land devoted principally for the object of profit and is not classified as
agricultural, industrial, mineral, timber or residential land.

5. Residential Land – is land principally devoted to habitation and classified as residential land by
the City Assessor’s Office.

6. Senior Citizen – refers to any Filipino citizen residing in Puerto Princesa City at least sixty (60)
years old as mandated by R.A. 9994.
Section 5. Guidelines for Implementation and Availment.

a. Only Filipino Citizens residing in Puerto Princesa City with updated Senior Citizens Identification
Cards signed by the authorized signatories and issued by the Office of Senior Citizens Affairs (OSCA) shall
be entitled to the twenty percent (20%) discount on real property tax.

b. The Land Tax Division of the City Treasurer’s Office of Puerto Princesa City will initiate the
necessary measures to check the citizenship, residency and identification cards before the processing of
their land tax payments.

c. In case the Senior Citizen is already incapable of going to the Puerto Princesa City Hall, the
applicant may authorize, thru a letter, his/her immediate family member or representative. The
authorized representative shall present the letter and the Senior Citizen’s identification card to the Land
Tax Division.

d. To ensure the authenticity of the Senior Citizen’s identification and his/her credibility to be
qualified for the twenty percent (20%) discount, the Land Tax Division of the City Treasurer’s Office of
Puerto Princesa may coordinate with the Office of Senior Citizens Affairs (OSCA) of this City.

e. When merely represented by an authorized representative, the Land Tax Division may
coordinate with the City Local Civil Registrar Office to certify that the Senior Citizen is still living.

f. A barangay certification where the land and residential building/house is situated shall be
needed, certifying that the Senior Citizen actually resides on the said house and land that is subject to
twenty percent (20%) discount.

Section 6. Separability Clause. In the event that any provision of this Ordinance be declared void by a
competent court, provisions not declared to be so shall remain to be in full force and effect.

Section 7. Repealing Clause. All ordinances, rules, regulations and other issuances inconsistent with
any of the provision of this ordinance are hereby repealed, amended, or modified accordingly.
Section 8. Effectivity Clause. This ordinance shall take effect fifteen (15) days following its publication
in a local newspaper of general circulation in the City of Puerto Princesa.


xxx xxx xxx

I HEREBY CERTIFY to the correctness of the above Ordinance No. 695 adopted by the 14th
Sangguniang Panlungsod of the City of Puerto Princesa during its 114th Regular Session held on
September 7, 2015 at the Session Hall of the Sangguniang Panlungsod.