Legal Insights

Perfecting a Contract to Sell: Why Payment Terms Matter in Philippine Real Estate Law

Philippine Supreme Court ruling explains why agreeing on price alone does not perfect a contract to sell real property—payment terms are essential.

Real Property Tax on Government Land: When the Beneficial User Pays

The Supreme Court explains when a government-owned corporation is the "beneficial user" of public land and must pay real property tax.

Fair Market Value vs. Actual Use: Defining Real Property Tax Assessments in the Philippines

The Supreme Court strikes down a Quezon City ordinance that based real property tax on deed prices, reaffirming actual use and fair market value as the legal standards.

Real Property TAX Penalties Illegal Overcharges AND Taxpayer Protection Under THE Real Property TAX Code

Real Property Tax vs Franchise Exemptions: RCPI Ruling for Telecom Firms

Supreme Court clarifies that "in lieu of all taxes" franchise clauses do not exempt telecom firms from real property tax on buildings and towers.

Lost Deeds, Lost Claims: Proving Real Property Donations in the Philippines

Philippine Supreme Court explains why a lost deed of donation cannot be proven by testimony alone, and the formal requirements for valid real property donations.

Real Property Sale Obligations: Who Pays Registration and Capital Gains Tax

Philippine Supreme Court ruling on vendor obligations for registration expenses, eviction of occupants, and capital gains tax in property sales.

PPA Withdrawal of Tax Exemption and Liability for Real Property Taxes

Supreme Court ruling on PPA's liability for real property taxes after withdrawal of tax exemptions under PD 1931 and the Local Government Code.

Statute of Frauds and Verbal Sales of Real Property in the Philippines

Philippine Supreme Court explains when verbal agreements to sell real property may be enforceable despite the Statute of Frauds.

When Tax Assessments Become Final: Lessons from MERALCO's Garnishment Case

MERALCO's failed challenge to Muntinlupa's deficiency real property tax assessments shows why taxpayers must act promptly on tax notices.

Taxing Charity: Real Property Tax Exemptions for Non-Profit Hospitals in the Philippines

The Supreme Court clarifies when non-profit hospitals qualify for real property tax exemptions under the Constitution and Local Government Code.

Meralco's Tax Dispute: Defining Assessment and Collection in Real Property Tax Law

A landmark ruling clarifies the distinction between assessment and collection in real property tax, shaping how local governments enforce tax liabilities.

Tax Delinquency and Public Auction: When a Tax Sale of Land Is Invalid

Philippine Supreme Court ruling on when a tax delinquency auction sale of real property is invalid and what documents prove a valid tax sale.

Priority of Registered Attachment Liens: Protecting Creditors in Real Property Sales

When a registered attachment lien beats an unregistered sale: lessons from Biñan Steel v. Garcia on creditor protection in Philippine property law.

Assessed Value, Not Market Value, Governs Court Jurisdiction in Property Disputes

Philippine Supreme Court rules that in actions involving title to or possession of real property, the assessed value—not market value—determines which court has jurisdiction.

Tax Assessment vs Collection Notices: Due Process in Real Property Tax Disputes

Supreme Court clarifies the vital distinction between tax assessment and collection notices, and what this means for taxpayers' remedies.

Docket Fees and Real Actions: How Property Disputes Determine Court Jurisdiction

The Supreme Court clarifies that complaints for specific performance involving real property are real actions, and docket fees must be based on property value.

Chattel vs Real Property: How Mortgage Classification Affects Foreclosure Rights

Philippine Supreme Court ruling on when machinery is chattel or real property, and why classification determines what a mortgage covers.

Compromise Agreements Upholding Party Autonomy IN Contract Disputes

Philippine Supreme Court clarifies that rescission of a contract for sale of real property requires judicial or notarial act, not mere letter.

Attorney’s Lien in the Philippines: Can It Attach to Real Property?

Philippine law limits attorney’s liens to judgments and client documents—not land. Learn the rules from a Supreme Court ruling.

Improper Venue Nullifies Court Decision: Jurisdiction Over Real Property Disputes

Philippine Supreme Court clarifies that improper venue in real property cases can void a trial court's ruling and justify certiorari.

Taxing Public Utilities When Government Entities Operate Like Private Businesses

When does a government-owned corporation pay real property tax? The LRTA case explains the rules on public use, beneficial use, and tax exemptions.

When Barangay Conciliation Is Not Required: Court Ruling on Real Property Disputes

Supreme Court clarifies when barangay conciliation is not required before filing real property cases in court.

Lis Pendens in Co-Development Disputes: Protecting Rights Over Real Property

When can a notice of lis pendens be registered? The Supreme Court clarifies in Viewmaster v. Maulit that co-development claims over land qualify.