21/09/2026
𝐒𝐏𝐄𝐂𝐈𝐀𝐋 𝐎𝐑𝐃𝐈𝐍𝐀𝐍𝐂𝐄 𝐍𝐎. 𝟐𝟎𝟐𝟔-𝟏𝟐-𝟏𝟏𝟖
Authored by: Hon. Joseph M. Calanao
Sponsored by: All Board Members
𝐀𝐍 𝐎𝐑𝐃𝐈𝐍𝐀𝐍𝐂𝐄 𝐆𝐑𝐀𝐍𝐓𝐈𝐍𝐆 𝐑𝐄𝐋𝐈𝐄𝐅 𝐓𝐇𝐑𝐔 𝐂𝐎𝐍𝐃𝐎𝐍𝐀𝐓𝐈𝐎𝐍 𝐎𝐅 𝐈𝐍𝐓𝐄𝐑𝐄𝐒𝐓𝐒, 𝐏𝐄𝐍𝐀𝐋𝐓𝐈𝐄𝐒 𝐀𝐍𝐃 𝐒𝐔𝐑𝐂𝐇𝐀𝐑𝐆𝐄𝐒 𝐎𝐍 𝐔𝐍𝐏𝐀𝐈𝐃 𝐑𝐄𝐀𝐋 𝐏𝐑𝐎𝐏𝐄𝐑𝐓𝐘 𝐓𝐀𝐗𝐄𝐒, 𝐓𝐎 𝐓𝐇𝐄 𝐑𝐄𝐒𝐈𝐃𝐄𝐍𝐓𝐒 𝐀𝐍𝐃 𝐁𝐔𝐒𝐈𝐍𝐄𝐒𝐒 𝐄𝐒𝐓𝐀𝐁𝐋𝐈𝐒𝐇𝐌𝐄𝐍𝐓𝐒 𝐈𝐍 𝐓𝐇𝐄 𝐏𝐑𝐎𝐕𝐈𝐍𝐂𝐄 𝐎𝐅 𝐒𝐀𝐑𝐀𝐍𝐆𝐀𝐍𝐈 𝐈𝐍 𝐕𝐈𝐄𝐖 𝐎𝐅 𝐓𝐇𝐄 𝐃𝐄𝐂𝐋𝐀𝐑𝐀𝐓𝐈𝐎𝐍 𝐎𝐅 𝐓𝐇𝐄 𝐒𝐓𝐀𝐓𝐄 𝐎𝐅 𝐂𝐀𝐋𝐀𝐌𝐈𝐓𝐘 𝐃𝐔𝐄 𝐓𝐎 𝐓𝐇𝐄 𝟕.𝟖 𝐌𝐀𝐆𝐍𝐈𝐓𝐔𝐃𝐄 𝐄𝐀𝐑𝐓𝐇𝐐𝐔𝐀𝐊𝐄, 𝐏𝐑𝐎𝐕𝐈𝐃𝐈𝐍𝐆 𝐅𝐔𝐍𝐃𝐒 𝐓𝐇𝐄𝐑𝐄𝐎𝐅 𝐀𝐍𝐃 𝐅𝐎𝐑 𝐎𝐓𝐇𝐄𝐑 𝐏𝐔𝐑𝐏𝐎𝐒𝐄𝐒
𝐖𝐇𝐄𝐑𝐄𝐀𝐒, the Province of Sarangani has been severely affected by a 7.8 magnitude earthquake struck last June 8, 2026, resulting in widespread damage to lives, properties, and livelihoods of Sarangans;
𝐖𝐇𝐄𝐑𝐄𝐀𝐒, the Provincial Government has declared a State of Calamity thru SP Resolution No. 2026-12-176 along with the three (3) Municipalities of the Province (Gian, Malapatan, Maasim) to enable immediate response, rehabilitation, and recovery efforts;
𝐖𝐇𝐄𝐑𝐄𝐀𝐒,, pursuant to the Local Government Code of 1991 (Republic Act 7160), the Sangguniang Panlalawigan is empowered to enact ordinances for the general welfare of the province, including measures to grant tax relief in times of disaster;
𝐖𝐇𝐄𝐑𝐄𝐀𝐒, Section 192 of the aforementioned Act provides that, local government units may, through ordinances duly approved, grant tax exemptions, incentives or reliefs under such terms and conditions as they may deem necessary.
𝐁𝐞 𝐢𝐭 𝐞𝐧𝐚𝐜𝐭𝐞𝐝 𝐛𝐲 𝐭𝐡𝐞 𝐒𝐚𝐧𝐠𝐠𝐮𝐧𝐢𝐚𝐧𝐠 𝐏𝐚𝐧𝐥𝐚𝐥𝐚𝐰𝐢𝐠𝐚𝐧 𝐨𝐟 𝐭𝐡𝐞 𝐏𝐫𝐨𝐯𝐢𝐧𝐜𝐞 𝐨𝐟 𝐒𝐚𝐫𝐚𝐧𝐠𝐚𝐧𝐢 𝐢𝐧 𝐬𝐞𝐬𝐬𝐢𝐨𝐧 𝐝𝐮𝐥𝐲 𝐚𝐬𝐬𝐞𝐦𝐛𝐥𝐞𝐝 𝐭𝐡𝐚𝐭:
𝐒𝐄𝐂𝐓𝐈𝐎𝐍 𝟏. 𝐒𝐇𝐎𝐑𝐓 𝐓𝐈𝐓𝐋𝐄. This Ordinance shall be known as the 𝐓𝐀𝐗 𝐑𝐄𝐋𝐈𝐄𝐅 𝐓𝐇𝐑𝐔 𝐂𝐎𝐍𝐃𝐎𝐍𝐀𝐓𝐈𝐎𝐍 𝐎𝐅 𝐈𝐍𝐓𝐄𝐑𝐄𝐒𝐓𝐒, 𝐏𝐄𝐍𝐀𝐋𝐓𝐈𝐄𝐒 𝐀𝐍𝐃 𝐒𝐔𝐑𝐂𝐇𝐀𝐑𝐆𝐄𝐒 𝐎𝐍 𝐔𝐍𝐏𝐀𝐈𝐃 𝐑𝐄𝐀𝐋 𝐏𝐑𝐎𝐏𝐄𝐑𝐓𝐘 𝐓𝐀𝐗𝐄𝐒 𝐈𝐍 𝐓𝐇𝐄 𝐏𝐑𝐎𝐕𝐈𝐍𝐂𝐄 𝐎𝐅 𝐒𝐀𝐑𝐀𝐍𝐆𝐀𝐍𝐢.
𝐒𝐄𝐂𝐓𝐈𝐎𝐍 𝟐. 𝐏𝐔𝐑𝐏𝐎𝐒𝐄. This Ordinance aims to provide financial relief to residents and business establishments through the tax exemptions thru condonement of interests, fees, and charges to
alleviate the burden brought about by the 7.8 magnitude earthquake in the Province of Sarangani.
𝐒𝐄𝐂𝐓𝐈𝐎𝐍 𝟑. 𝐓𝐀𝐗 𝐑𝐄𝐋𝐈𝐄𝐅 𝐂𝐎𝐕𝐄𝐑𝐀𝐆𝐄. All residents and business establishments in the Province of Sarangani shall be entitled to tax relief measures, including but not limited to:
1. Condonation of penalties, interests and surcharges for late payment of local taxes, fees, and charges arising from unpaid payment of real property taxes as of December 31, 2024.
2. The relief shall take effect from the effectivity of this Ordinance until December 31,2026.
𝐒𝐄𝐂𝐓𝐈𝐎𝐍 𝟒. 𝐃𝐄𝐅𝐈𝐍𝐈𝐓𝐈𝐎𝐍 𝐎𝐅 𝐓𝐄𝐑𝐌𝐒 as used in this Ordinance:
𝐁𝐮𝐢𝐥𝐝𝐢𝐧𝐠 - refers to a man-made structure permanently attached to land for residential, commercial, industrial, recreational, or other purposes;
𝐈𝐦𝐩𝐫𝐨𝐯𝐞𝐦𝐞𝐧𝐭 - refers to a valuable addition made to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts, intended to enhance its value, beauty, or utility, or to adapt it for new or further purposes;
𝐌𝐚𝐜𝐡𝐢𝐧𝐞𝐫𝐲 - refers to machines, equipment, mechanical contrivances, instruments, appliances, or apparatus which may or may not be attached, permanently or temporarily, to the real property. It includes the physical facilities for production, the installations and appurtenant service facilities, those which
are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business or activity, and which, by their very nature and purpose, are designed for or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes;
𝐑𝐞𝐥𝐢𝐞𝐟 - refers to the condonation of interests, penalties and surcharges on unpaid real property taxes;
𝐑𝐞𝐚𝐥 𝐏𝐫𝐨𝐩𝐞𝐫𝐭𝐲 - refers to physical land, land improvements, machineries and buildings owned or occupied by the taxpayer. This encompasses various types of properties such as houses, commercial real estate, rental properties, and undeveloped land;
𝐒𝐭𝐚𝐭𝐞 𝐨𝐟 𝐂𝐚𝐥𝐚𝐦𝐢𝐭𝐲 - refers to the situation of the Province of Sarangani which declared due to the 7.8 magnitude earthquake which caused considerable casualties, major property damage, and severe disruption of livelihoods and essential services;
𝐒𝐄𝐂𝐓𝐈𝐎𝐍 𝟓. 𝐄𝐗𝐂𝐋𝐔𝐒𝐈𝐎𝐍. This Ordinance does not extend to the following real properties:
1. Delinquent real properties which have been disposed of at public auction to satisfy the real property tax delinquencies;
2. Real properties with tax delinquencies which are being paid pursuant to a compromise agreement; and
3. Real properties subject of pending cases in court for real property tax delinquencies.
𝐒𝐄𝐂𝐓𝐈𝐎𝐍 𝟔. 𝐈𝐌𝐏𝐋𝐄𝐌𝐄𝐍𝐓𝐈𝐍𝐆 𝐆𝐔𝐈𝐃𝐄𝐋𝐈𝐍𝐄𝐒. Delinquent real property taxpayers shall follow the
following guidelines for the availment of the relief:
1. Duly accomplished application form for relief to be provided and approved by the Provincial Treasurer or the Municipal Treasurer where the property is located;
2. Interest shall be condoned only upon payment of the principal of the BASIC and SEF taxes from the prior years up to December 31,2024;
3. The amount of delinquent real property taxes under this Ordinance shall be paid in full or installment up to December 31,2026;
4. In the event that any installment is not paid within the amnesty period, the total unpaid balance of the tax including the entire amount of interest shall become due and collectible;
5. Payment made under this Ordinance shall be unconditional and shall not be subject to “payment under protest”;
6. The caption in bold letter "AVAILED RELIEF PER SPECIAL ORDINANCE NO. 2026-12-118” shall be indicated in the face of the official receipt acknowledging payment thereof and in the statement of tax delinquency of the taxpayers;
7. All necessary forms shall be prepared by the Office of the Provincial Treasurer within ten (10) days upon approval of this ordinance by the Governor;
8. The Office of the Governor through the Offices of the Provincial Treasurer, Provincial Assessor and Provincial Information in coordination with the 7 Municipal Local Government Units and 142 Barangay Local Government Units, to conduct massive/intensive information drive of this ordinance;
9. A monthly progress report shall be submitted to the Governor and the Sangguniang Panlalawigan by the Provincial Treasurer related to the progress of tax collection under this ordinance.
𝐒𝐄𝐂𝐓𝐈𝐎𝐍 𝟕. 𝐅𝐔𝐍𝐃𝐈𝐍𝐆. The Provincial Government shall allocate funds from the Calamity Fund and/or General Fund and other available sources to cover costs resulting from the implementation of this Ordinance.
𝐒𝐄𝐂𝐓𝐈𝐎𝐍 𝟖. 𝐒𝐄𝐏𝐀𝐑𝐀𝐁𝐈𝐋𝐈𝐓𝐘 𝐂𝐋𝐀𝐔𝐒𝐄. If any portion or provision of this Ordinance is declared unconstitutional or invalid, the other portions or provisions hereof which are not affected, shall continue in full force and effect.
𝐒𝐄𝐂𝐓𝐈𝐎𝐍 𝟗. 𝐑𝐄𝐏𝐄𝐀𝐋𝐈𝐍𝐆 𝐂𝐋𝐀𝐔𝐒𝐄. All ordinances, rules, regulations, and executive issuances inconsistent with the provisions of this Ordinance are hereby repealed or modified accordingly.
𝐒𝐄𝐂𝐓𝐈𝐎𝐍 𝟏𝟎. 𝐄𝐅𝐅𝐄𝐂𝐓𝐈𝐕𝐈𝐓𝐘. This Special Ordinance shall take effect upon approval, and immediately upon compliance with the posting requirement of 10 days in conspicuous places within the territorial jurisdiction of the province, and shall remain enforce until
December 31, 2026 unless extended by the Sangguniang Panlalawigan.
𝐄𝐍𝐀𝐂𝐓𝐄𝐃. August 11, 2026.
