A Quezon City court has denied the appeal of a group of homeowners for a temporary restraining order (TRO) against additional dues for real-estate properties under a new tax ordinance on socialized housing.
Judge Charito Gonzales said the Alliance of Quezon City Homeowners Association failed to show proof that they owned properties worth more than P100,000, the value covered by the 0.5-percent additional tax.
In an order dated March 14, the judge also dismissed as “purely speculative” the homeowners’ fears that failing to pay the tax might cause them to lose their homes through auction.
“Also purely speculative is petitioners’ allegation that the imposition of the additional tax will lead local officials to temptation. At any rate, the court is at a loss as to how the said allegation can possibly establish petitioners’ entitlement to the relief prayed for,” the court stressed.
The court also noted that the petitioners did not submit tax declarations to prove ownership and the value of their properties. “(They also) did not even offer evidence, such as tax bills, to prove that they have been assessed for the said tax,” it added.
The homeowners earlier asked the court to stop the city government from imposing the additional 0.5-percent real-estate tax, saying it was unconstitutional.
The additional tax was collected in January under a newly passed Socialized Housing Tax Ordinance, which aims to set aside a fund for housing projects for informal settlers.
Under the measure authored by Councilor Grex Lagman, the tax will be collected for five years from homeowners whose properties are worth more than P100,000. The additional tax paid will be returned to them after a five-year period through rebates.
In the civil case filed against the measure, named as respondents were Mayor Herbert Bautista, Vice Mayor Joy Belmonte, members of the city council and city treasurer Edgar Villanueva.
In rejecting the petition for a TRO, the court also noted that the injury that the homeowners said they would suffer because of the additional tax may be considered reparable and quantifiable.
“The damage to be sustained by the petitioners can be mathematically computed or reasonably measured, the same being based on the amount of additional tax petitioners will pay by reason of the implementation of the questioned tax ordinance,” the order read.