johnsonpua wrote:Just need an advice regarding po sa property tax. ...
it's good that you don't blindly trust your developer
1. You don't have title yet, but find out if there is a Condo Certificate of Title, CCT, for your unit. check with Register of Deeds or ask the developer to send you a copy of your unit's CCT. it doesn't matter that the CCT is still in your Developer's name. (if no CCT exists for your unit, it is impossible that property tax was individually assessed to your condo unit, and you should not pay any tax.)
2. Did you sign a Deed of absolute sale yet with the Developer?
.....If yes to both questions above, then you are liable for the 2012 taxes (but not 2011) since you have possession, and lived there more than one year.
Before you pay anything to the Developer, you need to verify if what the Developer is telling you is accurate. Go to your city hall, tax assessor's office:
1. get a copy of the TAX DECLARATION for YOUR condo unit.
2. get the actual REPT (real estate property tax) assessment for YOUR condo, if available, to verify the actual tax amount.
a condo unit's property tax can ONLY be issued by the city tax assessor's office. condos are basically assessed on the total sqm at a 'per sqm rate' based on the city/zone where the condo is located. (plus parking spaces for that unit). the property tax really has nothing to do with the actual condo unit other than the stated total sqm of the unit. for same size units, the tax should be the same whether in tower 1, 2 or 3. whether or not the project has a swimming pool or if in your tower, or parking slots are in your tower. whether or not your unit has a beautiful bay or city view or lights or looks out over the cemetery. whether or not your condo project is nicer than other condo projects. the only thing that matters is the total sqm stated on the CCT and tax Declaration. check that the SQM are the same, and same as what your Developer told you on the contract to sell.
the Developer cannot allocate its tax bill on its project to the condo unit buyers. period. Whether the Developer allocates its actual tax bill or a fictitious amount, whether a fair or unfair manner, the Developer does not have the right to determine or assess property taxes of its condo units. Nor can the Developer collect taxes for condo units that were never assessed individual REPT by the tax assessor. Property taxes can only be determined and assessed by the city tax assessor.
If the tax bill for your condo units is actually coming from the Tax Assessor, they should provide you with the official receipt. your Developer does not need to explain it. The fact that your developer is making up explanations probably means your Developer invented your property tax amounts, and they are not coming from the Tax Assessor.
that said, i believe that without a deed of absolute sale, the term 'delivery' does not apply. merely living in the unit is not delivery. there also has to be ownership and posession. Therefore if you didn't sign a deed of sale yet, i do not believe that you own it yet and therefore the seller is liable to pay the taxes.
I will tell you about the developer of my condo. In 2011, our Developer told unit buyers that it 'verified and confirmed' that the buyers must pay the 2010 property taxes. the Developer told buyers how much tax to pay, and that we should pay it to the Developer. the Developer did not supply us with the actual tax bills.
the CCT's were all still in the name of the developer.
we went to city hall to check the tax records. we found out that the tax declaration stated the condo units were "NEW 2011". there was no 2010 REPT individually assessed to our condo units! whatever tax there was in 2010 was assessed to the Developer for its project, and not individually to the units.
not only was there NO tax in 2010 for the condo units, but the tax amounts the developer told buyers to pay to it was 300% more than the 2011 actual taxes. the 2011 REPT for a studio was 4,000 peso, the Developer was falsely billing 12,000 peso for the alleged 2010 REPT, to be paid to the developer!
as stated above, only the tax assessor can assess property taxes on a condo unit, not the developer. the developer cannot allocate the Developer's actual property tax bill for the project, or worse yet, an invented amount 300% more than the legitimate taxes such as my developer did.
don't trust developers
check the actual tax records.
one last item, if the taxes are paid early in the year, there is a large discount. find out if your developer availed of the discount and whether or not they are asking you to reimburse them for the actual amount they paid or the full amount without discount. They do not have the right to ask you for the full amount if they only paid the discounted amount, if in fact they paid it at all such as the case of my condo for 2010 taxes.