Unpaid real property tax: how close is your title to a public auction?

Updated May 18, 2026
ByAtty. Rafael Santos · Santos Notarial Office
5,430 views

Summary

LGUs can auction off property after years of unpaid real property tax. Here is the exact timeline and how to stop it.

Titles & registration

Real property tax delinquency does not just accrue penalties — after enough time, the local government can sell the property itself at public auction to recover what is owed.

The delinquency timeline

The City or Municipal Treasurer issues a warrant of levy once tax remains unpaid, followed by a published notice of sale. Owners typically have a one-year redemption period after the auction to reclaim the property by paying the tax, penalties, and auction costs.

A property tax notice from a City Treasurer's office.
A property tax notice from a City Treasurer's office.

Check your Statement of Account with the Treasurer at least once a year, even for inherited or vacant lots — notices are often sent to outdated addresses and missed entirely.

If you receive a warrant of levy, act immediately: settling the full amount before the auction date is far cheaper and faster than trying to redeem the property afterward.

#Real property tax#Tax delinquency#Public auction

Atty. Rafael Santos

May 18, 2026

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