Author: Hon. David Casper Nathan A. Sergio
Date Filed: May 11, 2026
This proposed ordinance is one of the 3 legislative measures all towards supporting the city’s Education Program. It establishes a mandatory tax clearance prerequisite for real estate developers operating within Naga City. To prevent the accumulation of real property tax arrears on completed or ongoing developments, the measure requires all real estate developers to fully settle outstanding real property taxes on all previous and existing projects—explicitly including road lots and open spaces—before the city can grant major administrative approvals for any new projects.
Highlights of the Proposed Ordinance
- This mandates a Comprehensive Tax Clearance from the City Treasurer as a prerequisite for PALC/DP approval.
- Covers taxes on the new project site and all road lots and open spaces from prior subdivision projects.
- Grants a one-time 6-month Tax Amnesty: full waiver of interests, surcharges, and penalties upon payment of the principal; installment option available (50% upfront, balance within 12 months).
- Requires an Annual SEF Impact Report to the School Board and Sangguniang Panlungsod every January.
- Exempts developers who have already donated road lots/open spaces via a valid, accepted Deed of Donation.
- Applications processed without the required clearance are void ab initio; erring personnel face administrative sanctions.
- Proposed