{"id":21832,"date":"2026-10-22T23:08:18","date_gmt":"2026-10-22T15:08:18","guid":{"rendered":"https:\/\/www.journaldailynewsonline.com.ph\/?p=21832"},"modified":"2026-10-22T23:08:18","modified_gmt":"2026-10-22T15:08:18","slug":"subdivision-condo-common-areas-should-be-exempted-from-real-property-tax-escudero","status":"publish","type":"post","link":"https:\/\/www.journaldailynewsonline.com.ph\/index.php\/2026\/10\/22\/subdivision-condo-common-areas-should-be-exempted-from-real-property-tax-escudero\/","title":{"rendered":"SUBDIVISION, CONDO COMMON AREAS SHOULD BE EXEMPTED FROM REAL PROPERTY TAX — ESCUDERO"},"content":{"rendered":"

SENATOR Francis \u201cChiz\u201d Escudero has proposed a legislative measure seeking to exempt common areas within residential subdivisions and condominiums from real property taxes (RPT) to provide financial relief to millions of middle-class families. <\/strong><\/p>\n

Senate Bill No. 2569, which he filed on October 21, proposes an amendment to Section 234 of Republic Act 7160 or the Local Government Code of 1991, to remove a cost that is quietly passed on to residents through monthly association dues. <\/strong><\/p>\n

The veteran legislator said the current practice of taxing shared spaces such as hallways, lobbies, parks, and other non-income generating facilities effectively increases the carrying cost of homeownership for families who already shoulder amortization, utilities, and rising living expenses. <\/strong><\/p>\n

\u201cHindi naman kumikita ang mga lugar na ito, pero pinapatawan pa rin ng buwis. Sa huli, ang mga pamilyang nakatira ang nagbabayad, hindi ang developer,\u201d he pointed out. <\/strong><\/p>\n

Under SB 2569, all portions of a residential condominium or subdivision project that are duly designated or recognized as common areas would be exempt from RPT, provided they are not used for commercial or income generating activities. <\/strong><\/p>\n

Spaces converted for business purposes would remain taxable, ensuring that the exemption applies strictly to shared residential facilities. <\/strong><\/p>\n

In his explanatory note, Escudero emphasized that homeownership involves not only acquiring a unit but also maintaining the common facilities that serve the entire community. <\/strong><\/p>\n

He wrote that the imposition of real property tax on such common areas not only adds to the recurring financial burden of homeowners but may also discourage developers from allocating land or floor space to facilities and community amenities. <\/strong><\/p>\n

The senator said the measure responds to a growing sentiment among middle income families who feel they receive fewer forms of direct government assistance despite being the country\u2019s primary tax base. <\/strong><\/p>\n

\u201cMadalas silang hindi pasok sa ayuda, pero sila rin ang may pinakamabigat na gastusin buwan buwan. Nararapat lang na sila ay makatanggap ng angkop na atensyon at tulong upang maibsan ang kanilang mga dinadala,\u201d Escudero stressed. <\/strong><\/p>\n

Developers typically pass on the cost of real property tax on common areas to homeowners\u2019 associations, resulting in higher dues. Housing groups have long argued that these shared spaces do not generate income and should not be treated as taxable property. <\/strong><\/p>\n

If enacted, the measure is expected to lower monthly dues for millions of condo and subdivision dwellers nationwide, offering structural relief at a time when households continue to grapple with rising food, fuel, and utility prices. <\/strong><\/p>\n

Escudero currently chairs the Senate Committee on Urban Planning, Housing and Resettlement. <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

SENATOR Francis “Chiz” Escudero has proposed a legislative measure seeking to exempt common areas within residential subdivisions and condominiums from real property taxes (RPT) to<\/p>\n","protected":false},"author":2,"featured_media":21833,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[5],"tags":[],"featured_image_urls":{"full":["https:\/\/www.journaldailynewsonline.com.ph\/wp-content\/uploads\/2026\/10\/chiz-escudero-pa.jpg",633,487,false],"thumbnail":["https:\/\/www.journaldailynewsonline.com.ph\/wp-content\/uploads\/2026\/10\/chiz-escudero-pa-150x150.jpg",150,150,true],"medium":["https:\/\/www.journaldailynewsonline.com.ph\/wp-content\/uploads\/2026\/10\/chiz-escudero-pa-300x231.jpg",300,231,true],"medium_large":["https:\/\/www.journaldailynewsonline.com.ph\/wp-content\/uploads\/2026\/10\/chiz-escudero-pa.jpg",633,487,false],"large":["https:\/\/www.journaldailynewsonline.com.ph\/wp-content\/uploads\/2026\/10\/chiz-escudero-pa.jpg",633,487,false],"1536x1536":["https:\/\/www.journaldailynewsonline.com.ph\/wp-content\/uploads\/2026\/10\/chiz-escudero-pa.jpg",633,487,false],"2048x2048":["https:\/\/www.journaldailynewsonline.com.ph\/wp-content\/uploads\/2026\/10\/chiz-escudero-pa.jpg",633,487,false],"kreeti-slider-full":["https:\/\/www.journaldailynewsonline.com.ph\/wp-content\/uploads\/2026\/10\/chiz-escudero-pa.jpg",633,487,false],"kreeti-featured":["https:\/\/www.journaldailynewsonline.com.ph\/wp-content\/uploads\/2026\/10\/chiz-escudero-pa.jpg",633,487,false],"kreeti-medium":["https:\/\/www.journaldailynewsonline.com.ph\/wp-content\/uploads\/2026\/10\/chiz-escudero-pa.jpg",633,487,false],"kreeti-medium-square":["https:\/\/www.journaldailynewsonline.com.ph\/wp-content\/uploads\/2026\/10\/chiz-escudero-pa-350x350.jpg",350,350,true]},"author_info":{"info":["admin"]},"category_info":"National<\/a>","tag_info":"National","comment_count":"0","_links":{"self":[{"href":"https:\/\/www.journaldailynewsonline.com.ph\/index.php\/wp-json\/wp\/v2\/posts\/21832"}],"collection":[{"href":"https:\/\/www.journaldailynewsonline.com.ph\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.journaldailynewsonline.com.ph\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.journaldailynewsonline.com.ph\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.journaldailynewsonline.com.ph\/index.php\/wp-json\/wp\/v2\/comments?post=21832"}],"version-history":[{"count":1,"href":"https:\/\/www.journaldailynewsonline.com.ph\/index.php\/wp-json\/wp\/v2\/posts\/21832\/revisions"}],"predecessor-version":[{"id":21834,"href":"https:\/\/www.journaldailynewsonline.com.ph\/index.php\/wp-json\/wp\/v2\/posts\/21832\/revisions\/21834"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.journaldailynewsonline.com.ph\/index.php\/wp-json\/wp\/v2\/media\/21833"}],"wp:attachment":[{"href":"https:\/\/www.journaldailynewsonline.com.ph\/index.php\/wp-json\/wp\/v2\/media?parent=21832"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.journaldailynewsonline.com.ph\/index.php\/wp-json\/wp\/v2\/categories?post=21832"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.journaldailynewsonline.com.ph\/index.php\/wp-json\/wp\/v2\/tags?post=21832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}