Real property tax amnesty lapses

The real property tax amnesty granted by Section 30 of Republic Act No. 12001, the Real Property Valuation and Assessment Reform Act, could be availed of only within two years after the Act took effect in July 2024. That period has now ended.

Delinquent real property taxes are again subject to the ordinary collection remedies under the Local Government Code, including levy and sale at public auction. Where the text describes the amnesty as an available relief, read it now as a historical measure. The discussion of the redemption period is unaffected.