Real Property Tax Excemption

Section 206 Proof of Exemption of Real Property from Taxation

Every person by or for whom real property is declared, who shall claim tax exemption for such property under this Title shall file with the provincial, city or municipal assessor within thirty (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, by-laws, contracts, affidavits, certifications and mortgage deeds, and similar documents.

If the required evidence is not submitted within the period herein prescribed, the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be tax exempt, the same shall be dropped from the assessment roll.

Section 234 Exemption from Real Property Tax

Charitable Institutions

“Charitable institutions, churches, parsonages or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable, or educational purposes.”
* Exemption is strictly applicable to properties actually, directly, and exclusively used for religious operations, or charitable operations, or educational purposes. Ownership in itself does not count, but rather, the fact of actual, direct, and exclusive use of such owned property.


“All machineries and equipment that are actually, directly, and exclusively used by local water districts, and government owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power.”

Property Owned by Registered Cooperative

“All real property owned by duly registered cooperatives as provided under Republic Act No. 6938”. Sec.234(d) Under the concept of cooperatives, involvement of the ground level members of society is being encouraged for forge an alliance towards mutual benefits. The Cooperative Code of the Philippines provides a number of tax exemptions on such cooperatives and included among which is that of real property taxes in the Philippines.

Machinery and Equipment used for Pollution Control

“Machinery and equipment used for for pollution control and environmental protection.”
Under Section 206 of the Local Government Code of the Philippines, a taxpayer who claims exemption from real property taxation in the Philippines shall file with the local government sufficient documentary evidence in support and as proof of such exemption within thirty (30) days from date of declaration of such property.