IMPLEMENTING RULES AND REGULATIONS OF CITY ORDINANCE ________ OTHERWISE KNOWN AS

“ORDINANCE DECLARING PROPERTIES WHICH MAY BE THE SUBJECT OF DONATION TO THE CITY AND
ALREADY BEING USED FOR PUBLIC PURPOSE TO BE EXEMPT FROM REAL PROPERTY TAXES FROM THE
TIME THE SAME HAD BEEN UTILIZED BY THE GOVERNMENT AND/OR THE GENERAL PUBLIC”

Title I
Purpose, Scope and Objectives

Rule 1
Purpose

Section 1. These Implementing Rules and Regulations (IRR) are adopted to prescribe guidelines,
procedures and standards for the implementation of Ordinance No. ________.

Rule 2
Scope and Objectives

Section 2. These rules shall cover all properties owned by private individuals or entities which are being
utilized for public purpose pursuant to the provision of Article 217 of the Local Government Code. Thus,
only those properties or portions thereof which are actually and directly being utilized for public
purpose or for public welfare may be exempted from real property taxes.

Section 3. The objectives of the said Ordinance as stipulated in its Declaration of Policy under Section 2 is
to provide tax exemption to properties owned by private individuals that are being actually and directly
used for public purpose.

Rule 3
Definition of Terms

Section 4. For purposes of these Rules, the following definitions of terms are hereby adopted:

a) Real Property Tax-

b) Public Purpose-
c) Public welfare-
d) Donation of Property-
e) Tax Declarations-

Title II
Procedure for Granting Tax Exemption

Duties and Responsibilities of the City Assessor

Section 5. Within ninety (90) days from effectivity of this Ordinance ________, the City Assessor shall be
tasked to determine whether the subject property qualifies to avail the exemption by making a
comprehensive inventory of properties within the City of Calamba. The said inventory shall be submitted
to the Office of the City Mayor, the Sangguniang Panglungsod, City Planning and Development Office
and the Office of the City Treasurer. The said inventory shall likewise be posted in the Bulletin Boards of
the City Treasurer and Office of the City Assessor.
As provided under Section 217 of the Local Government Code, the actual use of the real property should
be the basis for assessment. To fully elucidate, the following rules must be adopted in assessment of
real properties on the basis of actual use:

a) Exemption from real property tax should be reckoned from the time the property was seized
and/or utilized by the general public;
b) If only a portion was utilized for public purpose, only the said portion shall be exempt from real
property tax;
c) In any event, the City Assessor is given discretion in determining whether the subject property
qualifies to avail the exemption provided it is within the established rules of assessment in
accordance with the Local Government Code.

Section 6. Within sixty (60) days upon submission of the Inventory or within sixty (60) days upon posting
as mentioned under Section 5 or whichever is earlier, the City Assessor shall make the corresponding
adjustment in the Tax declarations of the properties. Immediately thereafter, the City Assessor shall
notify the concerned property owner and the City Treasurer of such adjustments copy furnished to the
Office of the City Mayor and the Office of the Sangguniang Panglungsod.

Section 7. In the event that some of the subject properties will be donated to the City Government of
Calamba, the City Assessor shall determine the corresponding consequential benefits to the property. A
report thereof shall be submitted to the Office of the City Mayor and the Office of the Sangguninag
Panglungsod.

Duties and Responsibilities of the City Planning and Development Office

Section 8. Immediately upon submission of the Inventory as mentioned under Section 5, the City
Planning and Development Office shall coordinate with the property owners whose properties are being
utilized for public purpose/welfare and shall encourage them to donate the properties to the City
Government of Calamba. A report thereof must be submitted to the Office of the City Mayor within
thirty (30) days which shall reflect the status of the acquisition of the said properties including whether
or not the owners are willing to donate the properties and recommendation of other feasible modes of
acquisition of the said properties as provided under the existing laws.

Title III
Final Provisions

Section 9. In case of doubt as to the interpretation and application of any provision, such doubt shall be
liberally construed in favor of the government and strictly against the taxpayer or application for
exemption.
Title IV
Effectivity

Section 10. This Implementing Rules and Regulations shall be made effective immediately upon
completion of the publication requirements, passage of the Sangguniang Panglungsod and approval of
the City Mayor.