Author: Hon. David Casper Nathan A. Sergio
Date Filed: May 11, 2026
This proposed ordinance is one of the 3 legislative measures that institutionalizes a synchronized real property tax collection model known as the “Edu-Link” system. The policy legally pairs tax items by requiring property owners to pay real property taxes on land and its corresponding structural improvements simultaneously. By eliminating fragmented payments where buildings are left undeclared or unpaid, the system secures the complete remittance of the Special Education Fund (SEF).
Highlights of the Proposed Ordinance
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Simultaneous Payment Mandate: Legally couples real property tax items, prohibiting taxpayers from settling land taxes while allowing structural or building taxes to lapse in arrears.
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Systemic Link to the SEF: Connects collection efficiency directly to the fiscal health of the Special Education Fund (SEF), creating a structural safeguard against local revenue leakages.
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Earmarked Educational Programs: Guarantees that the recovered and stabilized tax streams are allocated to preserve and expand the city’s Strategic Literacy and Scholarship Programs.
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Administrative Enforcement: Redesigns treasury collection protocols to ensure that structural enhancements do not remain uncoupled from the primary land assessments during seasonal tax cycles.
- Proposed