Iloilo City Mayor welcomes Supreme Court ruling on RPT Petition
By Vincent P. Grecia
Iloilo City Mayor Raisa Treñas welcomed the Supreme Court’s dismissal of the petition filed by Pison et al. questioning the increase in the appraisal of real property in the city for tax purposes.
“We welcome the Supreme Court’s decision dismissing the petition filed by the petitioners Pison et al. against the Iloilo City Government questioning the increase in the appraisal of the real property in the City for tax purposes. The last time the appraisal was done was 18 years ago. As adjudged by the Court, Iloilo City Government acted fully within the bounds of law in the enactment and implementation of our Real Property Tax Ordinance. There was no illegality in our actions,” Mayor Treñas said.
She emphasized that the petition was dismissed due to procedural lapses, including the petitioners’ failure to observe the proper hierarchy of courts and to substantiate their claims. The mayor also underscored that the city’s real property tax reform was long overdue, noting that property values had not been updated for nearly two decades.
To ease the impact of the adjustment, Mayor Treñas highlighted that the city council approved an ordinance extending until 2028 a 40% discount on real property tax payments, with an additional 10% incentive for early payment.
The Supreme Court En Banc, in its decision promulgated on January 28, 2026, upheld the validity of Iloilo City Tax Ordinance No. 2023-226. The Court ruled that the petition raised largely factual issues, which fall under the jurisdiction of lower courts and administrative bodies with technical expertise in land valuation and taxation.
The ruling, penned by Associate Justice Samuel H. Gaerlan and concurred in by Chief Justice Alexander G. Gesmundo and the rest of the Court En Banc, stressed that the petitioners bypassed mandatory remedies under the Local Government Code, such as appeals before the Secretary of Justice and assessment protests, by filing directly before the Supreme Court.
The Iloilo City Government, in its submission, maintained that the ordinance was a valid exercise of its lawmaking, taxing, and police powers, enacted in compliance with state audit recommendations. It presented documentary proof of public consultations, committee hearings, and publication of the measure, affirming compliance with due process.
The Court also cited Republic Act No. 12001, the Real Property Valuation and Assessment Reform Act (RPVARA), which requires local government units to regularly update property valuations based on prevailing market values.
With the dismissal of the petition, Iloilo City Tax Ordinance No. 2023-226 remains in full force and effect, reinforcing the city government’s authority to implement overdue tax reforms in line with national standards.
Meanwhile, Atty. Martin Pison, representing Riverside Group of Companies, said in media interviews that they have yet to receive the reported Supreme Court ruling.
