Bill Type
Long Title
AN ACT AMENDING SECTIONS 236 AND 237 (A), (B), OF CHAPTER IV, TITLE I, BOOK II, OF REPUBLIC ACT NO. 7160, OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991
Congress Author
Date filed
February 5, 2020
Scope

Legislative History

House Bill/Resolution NO. HB06187
FULL TITLE : AN ACT AMENDING SECTIONS 236 AND 237 (A), (B), OF CHAPTER IV, TITLE I, BOOK II, OF REPUBLIC ACT NO. 7160, OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991
ABSTRACT : Aims to impose additional Ad Valorem tax on idle lands at the rate of five percent (5%) intended to disincentivized the owners whose lands, many remained undeveloped, much less utilized.Provides for the coverage of idle lands, and those that should NOT be considered idle as follows:a) Agricultural lands planted WITH VEGETABLE OR FRUIT BEARING CROPS OR with at least TWO HUNDRED (200) trees to a hectare, OR A PROPORTIONATE NUMBER OF TREES IF SUCH LAND IS EITHER LESS THAN OR MORE THAN ONE HECTARE; andb) LANDS PLANTED WITH AT LEAST ONE (1) TREE FOR EVERY FIFTY (50) SQUARE METERS, OR AT LEAST FIFTY PERCENT (50%) OF THE AREA IS PLANTED WITH VEGETABLE OR FRUIT BEARING CROPS FOR A PERIOD OF AT LEAST SIX (6) MONTHS IN A YEAR.
PRINCIPAL AUTHOR/S : SALO, RON P.
DATE FILED : 2020-02-05
SIGNIFICANCE: NATIONAL
ACTIONS TAKEN BY THE COMMITTEE ON RULES
REFERRAL TO THE COMMITTEE ON LOCAL GOVERNMENT ON 2020-02-10

Abstract

Aims to impose additional Ad Valorem tax on idle lands at the rate of five percent (5%) intended to disincentivized the owners whose lands, many remained undeveloped, much less utilized.Provides for the coverage of idle lands, and those that should NOT be considered idle as follows:a) Agricultural lands planted WITH VEGETABLE OR FRUIT BEARING CROPS OR with at least TWO HUNDRED (200) trees to a hectare, OR A PROPORTIONATE NUMBER OF TREES IF SUCH LAND IS EITHER LESS THAN OR MORE THAN ONE HECTARE; andb) LANDS PLANTED WITH AT LEAST ONE (1) TREE FOR EVERY FIFTY (50) SQUARE METERS, OR AT LEAST FIFTY PERCENT (50%) OF THE AREA IS PLANTED WITH VEGETABLE OR FRUIT BEARING CROPS FOR A PERIOD OF AT LEAST SIX (6) MONTHS IN A YEAR.

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Note: Legislative history and other information accessed from Congress Legis. Information as of April 20, 2022.