Bureau of Local Government Finance Opinion

July 25, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 3rd Indorsement Respectfully returned to the City Assessor, Batangas City, her within 2nd Indorsement dated May 24, 2000 relative to the letter dated March 21, 2000 of Rev. Caesar E. Hernandez, Pastor, Good Shepherd Baptist Church, (GSBC), Batangas City, requesting that the real properties owned by GSBC located thereat be exempted from the payment of real property taxes. In the said 2nd Indorsement dated March 24, 2000, that Office informed this Bureau that the land and building actually, directly and exclusively used by GSBC for religious purposes were declared by that Office as exempt since 1995 under Tax Declaration No. 053-4445 (Now TD No. 053-03820). However, the property covered by Tax Declaration No. 013-392 (now TD No. 013-00069) was declared as taxable for reason that it is being used as residence of Rev. Caesar Hernandez and his family. That Office also added that the subject building is located in a residential area which is approximately 900 meters away from new GSBC. In this connection, attention is invited to the Indorsement dated October 5, 1998 of this Bureau, copy enclosed, treating on a similar subject matter, the resolving portion thereof reads as follows: ". . . However, if indeed it is really being used to house the Minister of the Iglesia ni Cristo for the said locale, then the subject property is considered as a "parsonage", which is defined by Webster's Encyclopedia Dictionary as "residence of a person or clergyman, as provided by the parish or church," and, therefore, could qualify for real property tax exemption under the provisions of the Constitution and R.A. No. 7160." Accordingly, that Office is hereby instructed to verify whether or not the subject building is being utilized by the Pastor of the GSBC as his residence. In the affirmative, the subject property shall be dropped from the "roll of taxable properties" and entered into the "exempt roll" of real properties. CDcaSA Report of action taken hereon within five (5) days from receipt hereof is requested. (SGD.) ANGELINA M. MAGSINO Deputy Executive Director Officer-in-Charge