Unpaid property taxes: Public auction looms

CEBU, Philippines — Close to 250 real properties in Cebu City have been certified tax delinquent and may be sold at public auction if the owners fail to settle their obligations by the end of October.

Records from the Cebu City Treasurer’s Office show that total collectibles from delinquent real property tax accounts amounted to P18,338,302.77 as of August 2026.

The official list, released for public reference through the city government’s Public Information Office page, shows unpaid balances ranging from small household dues to multi-million-peso corporate obligations.

The records show that some accounts have unpaid balances of less than P10,000, while dozens fall within the P10,000 to P50,000 range. Many others owe between P50,000 and P100,000.

At the higher end of the list, corporate accounts dominate, with several exceeding P500,000 and one reaching more than P2 million.

The smallest unpaid balance listed is P1,415.54, highlighting how the delinquency list covers both minor unpaid obligations and major tax arrears.

The Cebu City government advised declared owners, heirs, administrators and representatives to settle their obligations on or before October 30, 2026, the scheduled date of the public auction, to prevent the sale of their properties.

Those who have already paid were instructed to present their original official receipts for verification and updating of city records.

The publication of the certified list forms part of Cebu City’s tax administration and collection efforts.

Real property tax is among the city’s major sources of revenue and helps fund infrastructure, education and other public services.

The development follows the nationwide Real Property Tax Amnesty granted under Republic Act No. 12001, or the Real Property Valuation and Assessment Reform Act, which was signed into law in June 2024.

The amnesty program, which ran until July 5, 2026, allowed property owners with unpaid real property taxes incurred before July 5, 2024, to settle only the basic tax due, with penalties, surcharges and interest waived.

Properties that had already been sold at public auction, those covered by compromise agreements and those with pending tax delinquency cases in court were excluded from the amnesty.

Unpaid balances that remain unsettled after the deadline are considered arrears. Once these obligations remain unpaid, the accounts may become delinquent, allowing the government to enforce collection through measures such as the public auction of the properties. — /FPL (FREEMAN)