NOT FOR DISTRIBUTION

Draft as of 12 Oct 2023

DEPARTMENT ORDER NO. _________________

PROCEDURES FOR THE MANDATORY ESTABLISHMENT AND MAINTENANCE

OF IDLE LAND LISTING, AND GUIDELINES FOR THE IMPOSITION AND
COLLECTION OF IDLE LAND TAX

1.0. LEGAL BASES. This Department Order (DO) is issued to establish the
guidelines and procedures for the mandatory establishment and
maintenance of idle land listing and the imposition and collection of the
idle land tax by the local government units (LGUs), under the following
legal bases:
1.1. Section 6, Article VI of the 1987 Constitution provides that “The use
of property bears a social function, and all economic agents shall
contribute to the common good…”;
1.2. Section 28, Article VI of the 1987 Constitution states that “The rule of
taxation shall be uniform and equitable…”;
1.3. Section 129 of the Local Government Code (LGC) of 1991 states that
“Each local government unit shall exercise its power to create its own
sources of revenue and to levy taxes, fees, and charges subject to the
provisions herein, consistent with the basic policy of local
autonomy.”;
1.4. Section 236 of the LGC states that “A province or city, or a municipality
within the Metropolitan Manila Area, may levy an annual tax on idle
lands at the rate not exceeding five percent (5%) of the assessed
value of the property which shall be in addition to the basic real
property tax.”;
1.5. Section 239 of the LGC states that “The provincial, city or municipal
assessor shall make and keep an updated record of all idle lands
located within his area of jurisdiction. For purposes of collection, the
provincial, city or municipal assessor shall furnish a copy thereof to
the provincial or city treasurer who shall notify, on the basis of such
record, the owner of the property or person having legal or beneficial
interest therein of the imposition of the additional tax.”;

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2.0. COVERAGE AND OBJECTIVES. This DO is issued to provide guidelines and
procedures for the establishment of the idle land listing and levy of idle
land tax in all LGUs. It seeks to:
a) Capacitate LGUs to create a standardized and objective system in
conducting full and reliable idle land listings;
b) Require all LGUs to establish and maintain an updated idle land listing
as the basis for effective land administration and opportunity to
provide interventions to landowners especially those in the rural
countryside;
c) Encourage LGUs to implement idle land taxation, as a land regulatory
policy, to catalyze high density land development, mitigate
speculative land ownership, support sustainable development, and
optimize agricultural productivity in the countryside, thereby
supporting the country's commitment to achieving food security and
eradicating hunger;
d) Enhance fairness and efficiency in imposing idle land tax; and
e) Establish a monitoring, evaluation, and reporting system on of idle
land in the country to support the Government’s cross economic and
social reform agenda.
This DO shall govern the mandatory establishment and maintenance of
idle land listing in LGUs, pursuant to the provisions of the LGC. This policy
shall be used primarily by assessors in the conduct of idle land listing. It
may also be used for reference by real property owners and other
concerned parties to ensure responsible property ownership and
management, and a more objective and accountable taxation of idle land.

3.0. DEFINITION OF TERMS. For purposes of this DO, the following terms are
defined accordingly:
3.1. Actual Use refers to the purpose for which the property is
principally or predominantly utilized by the person in possession
thereof;1
3.2. Ad Valorem Tax refers to a levy on real property determined on the
basis of a fixed proportion of the value of the property;2

1
Section 199 (b) of the LGC
2
Section 199 (c) of the LGC

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3.3. Agricultural activity means the cultivation of the soil, planting of

crops, growing of fruit trees, raising of livestock, poultry or fish,
including the harvesting of such farm products, and other farm
activities and practices performed by a farmer in conjunction with
such farming operations done by a person whether natural or
juridical;3
3.4. Agricultural land refers to land devoted principally to the planting
of trees, raising of crops, livestock and poultry, dairying, salt
making, inland fishery and similar aqua-cultural activities and is not
classified as mineral, timber, residential, commercial or industrial
land;4
3.5. Assessed Value is the fair market value of the real property
multiplied by the assessment level. It is synonymous to taxable
value;5
3.6. Commercial land refers to land devoted principally for the object
of profit and is not classified as agricultural, industrial, mineral,
timber, or residential land;6
3.7. Cultivate means to prepare for the raising of crops; to loosen or
break up the soil about (growing crops or plants) for the purpose of
killing weeds and modifying moisture retention of the soil;7
3.8. Delisting is a procedure performed by the assessors after the
evaluation of the land and the determination of improvement;
3.9. Improvement is a valuable addition made on the property or an
amelioration in its condition, which is more than a mere repair or
replacement of parts involving capital expenditures and labor,
intended to enhance its value, beauty or utility or to adapt it for
new or further purposes;8
3.10. Idle Land shall include the following:

3
Chapter I, Sec. 3 (b) of RA 6657
4
Section 199 (d) of the LGC
5
Section 199 (h) of the LGC
6
Section 199 (i) of the LGC
7
Webster's Third New International Directory (2002)
8
Section 199 (m) of the LGC

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(a) Agricultural lands, more than one (1) hectare in area, suitable
for cultivation, dairying, inland fishery, and other agricultural uses,
one-half (1/2) of which remain uncultivated or unimproved by the
owner of the property or person having legal interest therein.
Agricultural lands planted to permanent or perennial crops with at
least fifty (50) trees to a hectare shall not be considered idle lands.
Lands actually used for grazing purposes shall likewise not be
considered idle lands.9
(b) Lands, other than agricultural, located in a city or municipality,
more than one thousand (1,000) square meters in area one-half
(1/2) of which remain unutilized or unimproved by the owner of the
property or person having legal interest therein.
Regardless of land area, this Section shall likewise apply to
residential lots in subdivisions duly approved by proper authorities,
the ownership of which has been transferred to individual owners,
who shall be liable for the additional tax: Provided, however, that
individual lots of such subdivisions, the ownership of which has not
been transferred to the buyer shall be considered as part of the
subdivision, and shall be subject to the additional tax payable by
subdivision owner or operator.10
3.11. Industrial land refers to land devoted principally to industrial
activity as capital investment and is not classified as agricultural,
commercial, timber, mineral, or residential land;11
3.12. Listing refers to the record of all idle lands located within the area
of jurisdiction of the assessor concerned;12
3.13. Market Value is the estimated amount for which an asset or liability
should exchange on the valuation date between a willing buyer and
a willing seller in an arm’s length transaction, after proper
marketing and where the parties had each acted knowledgeably,
prudently and without compulsion;13

9
Section 237, RA 7160, LGC
10
Section 237, RA 7160, LGC
11
Section 199 (n) of the LGC
12
Section 239, LGC of 1991
13
PVS General Standards IVS 104 (30.1)

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3.14. Non-agricultural land refers to land in which any activity in the
nature of development is carried over on the land which makes land
unfit for cultivation such as setting up industries, commercial and
residential buildings etc.; and

3.15. Residential land refers to land principally devoted to habitation.14

4.0. MANDATORY ESTABLISHMENT AND MAINTENANCE OF IDLE LAND

LISTING. The provincial, city, and municipal assessor shall establish and
maintain an updated record of all idle lands located within their area of
jurisdiction.
4.1. Evaluation of Idle Agricultural Lands15 including Improvements
4.1.1. Parameters in Evaluating Idle Agricultural Lands.
Agricultural lands, that are more than one (1) hectare in area,
suitable for cultivation, dairying, inland fishery, and other
agricultural uses, one-half (1/2) of which remain uncultivated
or unimproved by the owner of the property or person
having legal interest therein shall be considered idle lands.
Agricultural lands planted with permanent or perennial crops
with at least fifty (50) trees to a hectare shall not be
considered idle lands. Lands actually used for grazing
purposes shall likewise not be considered idle lands.

An agricultural land is uncultivated or unimproved when it

remains untilled and has no agricultural activity, except when
planted with permanent or perennial crops with at least fifty
(50) trees to a hectare, or when actually used for grazing.

4.1.2. Types of Idle Agricultural Lands. To aid assessors in

conducting the idle land listing, the typologies16 of idle lands
are hereby established as follows:
4.1.2.1. Idle Agricultural Lands (More Than One Hectare).
a) Type I – refers to an agricultural land that is
completely vacant and devoid of any

14
Section 199 (u), LGC of 1991
15
Annex A, Types if Agricultural Lands
16
Annex B, Typologies of Idle Lands

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improvements or preparations applied to the land
to commence agricultural activity;
b) Type II (A) – refers to an agricultural land suitable
for annual or cash crops, plants and trees, one-half
(1/2) of the total area remain uncultivated or
unimproved by the owner of the property or
person having legal interest therein;
c) Type II (B) – refers to an agricultural land suitable
for dairying, inland fishery and other agricultural
uses, one-half (1/2) of the total area remain
unimproved by the owner or person having legal
interest therein;
d) Type III – refers to an agricultural land dedicated
for planting permanent or perennial crops, plants
and trees with less than fifty (50) trees to a
hectare; and
e) Type IV – refers to any type of agricultural land
that is partly cultivated and partly improved, one-
half (1/2) of the total land area remain
uncultivated and unimproved by the owner or
person having legal interest therein.

4.1.3. Defined Improvements for Agricultural Lands (More than

One Hectare). Upon actual field inspection and validation by
the assessor concerned, improvements found thereon
and/or declaration of the property owner shall determine
the different idle land typologies. Typologies for Agricultural
Lands are as follows:
a) Type I – No agricultural activities and improvements had
been introduced;

b) Type II (A) – Planted or previously planted with annual or

cash crops such as rice, corn, vegetables, peanut, sweet
potato, pineapple, mung bean, and other related crops;

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c) Type II (B) – Utilized or previously utilized as grazing lands
and other livestock farming activities; inland fishery and
other aqua-culture activities;

d) Type III – Planted with coffee, cacao, coconut, fruit trees,

abaca, lanzones and other perennial or permanent crops;
and
e) Type IV – Mixed utilization both planted with various
crops and constructed with agricultural structures such as
farmhouses, buildings for livestock and for product
storage.

4.2. Evaluation of Non-Agricultural Land, Including Improvements

4.2.1. Parameters in Evaluating Idle Non-Agricultural Lands.
Lands, other than agricultural, located in a city or
municipality, that are more than one thousand (1,000)
square meters in area, one-half (1/2) of which remain
unutilized or unimproved by the owner of the property or
person having legal interest therein, shall be considered idle
lands.
Regardless of land area, this Section shall likewise apply to
residential lots in subdivisions duly approved by proper
authorities, the ownership of which has been transferred to
individual owners, who shall be liable for the additional tax:
Provided, however, that individual lots of such subdivisions,
the ownership of which has not been transferred to the
buyers, shall be considered as part of the subdivision, and
shall be subject to the additional tax payable by subdivision
owner or operator.

A non-agricultural land is unutilized or unimproved when it

has no improvements and has no economic activity.

4.2.2. Types of Idle Non-Agricultural Lands, Including Idle

Residential Lot.17 To aid assessors in conducting the idle land

17
Ibid

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listing, the typologies of non-agricultural lands as well as idle
residential lots are hereby established as follows:
4.2.2.1. Idle Non-Agricultural Lands (More Than 1,000
square meters)
a) Type V – refers to any non-agricultural land that
is completely vacant and devoid of any
improvement or any type of preparations applied
to the land to commence construction of
improvements; and
b) Type VI – refers to any non-agricultural land with
existing improvement/s that do/does not cover
more than one-half (1/2) of the total land area.
4.2.2.2. Idle Residential Lots in Subdivision (Regardless of
Land Area)
a) Type VII – refers to residential lots in subdivisions,
regardless of land area, that is completely vacant
and devoid of any improvement, or any type of
preparations applied to the land to commence
construction of improvements; and
b) Type VIII – refers to residential lots in
subdivisions, regardless of land area with existing
improvement/s that do/does not cover more
than one-half (1/2) of the total land area.

4.2.3. Defined Improvements for Non-Agricultural Lands (More

than 1,000 square meters) and Residential Lots in
Subdivision (Regardless of Land Area). Upon actual field
inspection and validation by the assessor, improvements
found thereon and/or declaration of property owner shall
determine the different idle land typologies., Example of
improvements are as follows:
a) Type V and VII – No structural improvements had been
introduced; and
b) Type VI and VIII – Buildings, parking area, fences, concrete
pavement, gardens, and other land improvements, or

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planted with crops subject to urban agriculture as provided
under a duly enacted ordinance of the LGU concerned.

4.3 Procedure for Listing of Idle Lands. A parcel of land shall be

included in the Idle Land Listing under the following procedure:
(a) The assessor shall conduct field evaluation of potential idle lands
using the Idle Land Evaluation Guidance Notes (Annex F) and the
prescribed Idle Land Field Information Sheet (Annex G). A copy
of the tax map and Idle Land Listing (Annex D) shall be used as
reference in the field evaluation. The assessment of real
property shall be prepared and revised accordingly based on the
result thereof.

Computerized LGUs may use their information technology (IT)

system or program to conduct evaluation of potential idle lands;
Provided, however, that such IT system shall be programmed in
accordance with the parameters of evaluating idle agricultural
and non-agricultural land, as set forth in this DO.

(b) For lands listed as idle, the assessor concerned shall furnish the
owner of the property or the person with legal interest therein
with the Notice of Idle Land (Annex C): provided, however, if
based on legal, evidentiary or reasonable grounds, the owner or
the person with legal interest therein is not satisfied with the
action of the assessor in the evaluation of the property, or if the
said owner or person subsequently introduces improvements to
the parcel of land, the owner of the property or the person with
legal interest therein may contest the listing or otherwise seek
removal from the listing, in accordance with the Delisting
Procedure provided under Sections 4.3 of this Department
Order, within sixty (60) days from the receipt of such notice, or
upon the complete introduction and declaration of the
improvements.
(c) If in the course of the Delisting Procedure the owner or the
person with legal interest therein fails to sufficiently prove that
the land is not idle or no longer idle, the said property shall
remain in the Idle Land Listing.

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(d) The assessor then shall submit the Idle Land Listing to the
concerned local treasurer, for the levy and collection of the idle
land tax as appropriate.

4.3. Establishment of Idle Lands Listing and the Process of Delisting

4.3.1. Establishment and Maintenance of the Idle Land Listing.
There shall be an established and maintained listing of idle
lands in all provinces and cities, and including the lone
municipality within the Metropolitan Manila Area, prepared
by the concerned assessor, pursuant to Section 239 of the
LGC.

4.3.2. Delisting of Idle Lands Based on Reasonable Grounds. If the

owner or the person with legal interest therein is not
satisfied with the action of the assessor in the evaluation of
the property, he/she may contest the listing, based on legal
and/or evidentiary grounds, in accordance with the
Delisting Procedure provided in this Section.

An idle land may be delisted from the Idle Land Listing

pursuant to the following procedures:
(a) The landowner or any person with legal interest therein
shall be required to submit a petition with proof of
improvements (e.g. status of the land, such as but not
limited to: building permit, business permit or
development permit; certification from the Court that the
subject property is with existing/pending litigation;
Memorandum of Agreement from UDHA or the Social
Finance Corporation; fencing permit; documents showing
improvements of the property and other acceptable
evidence) to the assessor to justify the delisting of the
subject parcel of land, within sixty (60) days from receipt
of the Notice of Idle Land;
(b) The assessor may conduct field evaluation of the subject
parcel of land, together with the owner or the person with
legal interest therein using the Idle Land Evaluation
Guidance Notes (Annex F) and the prescribed Idle Land
Field Information Sheet (Annex G). Computerized LGUs

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may use their IT system or program to conduct evaluation
of potential idle lands; Provided, however, that such IT
system shall be programmed in accordance with the
parameters of evaluating idle agricultural and non-
agricultural land, as set forth in this DO.

(c) The delisting of idle lands shall be made based on the

evaluation or re-evaluation of the sufficiency or
deficiency in cultivation, utilization, and/or improvement
of the land. The landowner or any person with legal
interest therein shall prove the introduction of
improvements with reasonable detail as provided in
Annex B18; and
(d) The assessor shall act on the petition lodged by the
concerned real property owner and issue a decision,
through a letter, within thirty (30) days upon receipt of
the letter of petition.

4.3.3. Delisting of Idle Lands based on Improvements. If the owner

or the person with legal interest therein subsequently
introduces improvements to the parcel of land, he/she may
seek removal from the listing, in accordance with the Delisting
Procedure provided in this Section.

An idle land may be delisted from the Idle Land Listing pursuant
to the following procedures:
(a) The landowner or any person with legal interest therein
shall be required to submit proof of improvements to the
assessor to justify the removal from the listing of the
subject parcel of land, any time from the complete
introduction and declaration of the improvements;
The assessor may conduct field evaluation of the subject
parcel of land, together with the owner or the person with
legal interest therein using the Idle Land Evaluation
Guidance Notes (Annex F) and the prescribed the Idle Land
Field Information Sheet (Annex G). Computerized LGUs

18
Typologies of Idle Lands

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may use their IT system or program to conduct evaluation
of potential idle lands; Provided, however, that such IT
system shall be programmed in accordance with the
parameters of evaluating idle agricultural and non-
agricultural land, as set forth in this DO.

(b) The delisting of idle lands shall be made based on the

evaluation or re-evaluation of the sufficiency or deficiency
in cultivation, utilization, and/or improvement of the land.
The landowner or any person with legal interest therein
shall prove the introduction of improvements with
reasonable detail as provided in Annex B;19
(c) The assessor shall act on the petition lodged by the
concerned real property owner and issue a decision,
through a letter, within thirty (30) days upon receipt of the
letter of petition.

5.0. RESPONSIBILITIES OF ASSESSORS. All assessors shall establish the idle

land listing and provide full support for ILT implementation upon the
issuance of the enabling ordinance. Provincial assessors shall directly
supervise all municipal and component city assessors in the establishment
and maintenance of idle land listing. All assessors shall have the following
responsibilities:
5.1. Conduct field evaluation of potential idle lands using the Idle Land
Evaluation Guidance Notes (Annex F) and the prescribed Idle Land
Field Information Sheet (Annex G). A copy of the tax map and Idle
Land Listing (Annex D) shall be used as reference in the field
evaluation. The assessment of real property shall be prepared and
revised accordingly based on the result thereof;
5.2. Establish and maintain an Idle Land Listings of Taxable Properties
(Annex D) and Exempt Properties (Annex E). Idle Land Listings of
Taxable Properties shall be posted in a conspicuous place in the
provincial/city/municipal hall, and barangay hall where the
property is located. For computerized LGUs, the same shall be
likewise posted in their web portal;

19
Typology of Idle Lands and Introducing an Improvements

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5.3. Forward the Idle Land Listings of Taxable Properties to the
concerned local treasurer every last quarter of the year for the
imposition of idle land tax;
5.4. Submit to the BLGF Regional Office the Idle Land Listings of Taxable
and Exempt Properties quarterly on or before the 31st of March of
the subsequent fiscal year

5.5. Establish and maintain an idle land database. However, for

computerized LGUs, they shall tag idle lands in the system in order
to generate a summary of idle land listings report; and
5.6. Act on the petition lodged by the concerned real property owner
and issue a decision within thirty (30) days upon receipt of the letter
of petition pursuant to Section 4.3.2 (d) and 4.3.3 (c). Upon careful
evaluation, the assessor may delist the real property in
consideration from the Idle Land Listings.
5.7. The assessors shall be required to submit annual reports on idle
land proliferation that includes information on delisted lands,
newly discovered idle lands, and summary of idle land listings.

6.0. EXEMPTIONS AND SPECIAL CONDITIONS OF IDLE LANDS

6.1. Idle Lands Exempt from Tax. A province or city or the lone
municipality within the Metropolitan Manila may exempt idle lands
from the additional levy by reason of force majeure, civil
disturbance, natural calamity or any cause or circumstances which
physically or legally prevents the owner of the property or person
having legal interest therein from improving, utilizing or cultivating
the same.20
The Local Sanggunian may issue a grace period by which
exemptions shall be lifted after the occurrence of the conditions
stated above, after which, the assessor shall conduct an idle land
evaluation (Refer to Sections 4.1 and 4.2).

6.2. Special Conditions of Idle Land. In view of protecting conservation

sites, and ensuring fairness in implementation, the following
conditions shall be tagged as idle lands with special conditions,

20
Section 238 of the LGC

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upon evaluation by the assessor on the date of inspection and shall
not be subject to idle land tax imposition:
(a) Lands that are idle by reason of force majeure, civil disturbance,
natural calamity or any cause or circumstance which physically
or legally prevents the owner of the property or person having
legal interest therein from improving, utilizing or cultivating the
same;21

(b) All lands certified to be ancestral domains by the National

Commission on Indigenous Peoples pursuant to the provisions of
RA No. 8371 known as the Indigenous Peoples Rights Act,
provided that such lands are covered by Certificate of Ancestral
Domain Title, except such portion of the ancestral domains as are
actually used for large-scale agriculture, commercial forest
plantation and residential purposes;

(c) Protected areas covered by RA No. 11038, known as the

Expanded National Integrated Protected Areas System Act of
2018, provided, that the exemption shall be limited to the real
property tax, unless otherwise provided in the cited Act;

(d) Agricultural lands used for grazing purpose; Provided, however,

that there is a reasonable ratio between the number of animals
and the total land area as determined by the
Provincial/City/Municipal Veterinarian; and

7.0. SPECIAL LEVIES ON IDLE LANDS, COLLECTION, AND DISPOSITION OF IDLE

LAND TAX.

7.1. Additional Ad Valorem Tax on Idle Lands. Provinces or cities, or the

lone municipality within the Metropolitan Manila Area, may levy an
annual tax on idle lands at the rate not exceeding five percent (5%)
of the assessed value of the property which shall be in addition to
the basic real property tax as maybe provided under a duly enacted
local ordinance.

21
Ibid

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7.2. Accrual, Collection and Payment of Idle Land Tax. The idle land tax
shall accrue on the first day of January on the year following the
effectivity of the ordinance imposing the idle land tax pursuant to
Sections 246, 247, 249, and 250 of the LGC.
7.3. Effect of Appeal on the Payment of Idle Land Tax. Appeal on
assessments of real property, shall, in no case, suspend the
collection of the corresponding realty taxes on the property
involved as assessed by the provincial or city assessor, without
prejudice to subsequent adjustment depending upon the final
outcome of the appeal.

7.4. Responsibilities of Local Treasurers. All local treasurers shall have

the following responsibilities:
a) Compute and finalize the amount of idle land tax for each real
property unit listed in the Idle Land Listings;
b) Notify the owner of the property or person having legal interest
therein of the imposition of the additional tax on idle land;
c) Collect idle land taxes, penalties and interests; and
d) Submit Idle Land Tax Collection Report to the BLGF.

8.0. SUPERVISION AND COMPLIANCE. The DOF, through the BLGF, shall
provide the necessary technical assistance to LGUs in the establishment
and maintenance of idle land listing and shall likewise monitor compliance
of LGUs to this DO.

9.0. TRANSITORY PROVISION. There shall be a transition period in

establishing the baseline idle land listing, as follows:
a) Within one (1) year following the effectivity of this DO, dissemination
and capacity building/training shall be conducted;
b) Within two (2) years following the effectivity of this DO, all first class
provinces, cities, municipalities and the lone municipality within the
Metropolitan Manila Area shall have the full implementation of this
guidelines; and
c) LGUs with existing approved ordinances must pass a supplemental
ordinance in this regard.

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Thereafter, all LGUs are mandated to establish the idle land listing as a
component activity of general revision of property assessments and/or
tax mapping as provided for in Sections 4.1 and 4.2 of this DO. In addition,
there shall be an annual updating of existing idle land listings pursuant to
Section 5.7 of this DO.
All LGUs are mandated to fully implement the establishment and
maintenance of idle land listing.

10.0. REPEALING CLAUSE. All issuances, circulars, orders, and memoranda, part
or parts of which are inconsistent with any provisions of this DO are
hereby repealed or modified accordingly.

11.0. EFFECTIVITY. This DO shall take effect immediately upon filing in the
Office of the National Administrative Register of the University of the
Philippines Law Center shall be provided three (3) certified copies of this
DO.

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