Senator Loren Legarda has filed a measure aimed at strengthening heritage protection policies by granting incentives to privately owned heritage buildings and ancestral houses.
Senate Bill No. 1852, titled “Strengthening the Conservation and Protection of Philippine Cultural Heritage Through Heritage Incentives,” seeks to amend the National Cultural Heritage Act of 2009 by extending tax relief and credit benefits to private owners.
The proposal addresses the high costs associated with conservation, restoration, and maintenance of historic structures.
Legarda, chair of the Senate Committee on Culture and the Arts, underscored the need to recognize heritage not only as a cultural symbol but also as an economic resource.
“The preservation of our nation’s built heritage is not merely a matter of aesthetics or nostalgia; it is a duty to safeguard the tangible expressions of our collective memory, identity, and history,” she said.
The bill proposes the creation of a Cultural Property Incentive Program covering declared heritage structures and ancestral houses. Among its key provisions are:
- Tax credits for ownership transfers and restoration of Grade I and II structures.
- Real property tax exemptions for Grade I and II structures.
- Additional exemptions from income tax, import duties, and VAT for eligible conservation activities.
- Authority for LGUs to extend exemptions to Grade III structures listed in the Philippine Registry of Heritage.
Heritage Grades Defined:
- Grade I: World heritage sites, national cultural treasures, historical landmarks, shrines, and monuments.
- Grade II: Important cultural properties, archaeological sites, heritage houses, historic sites, heritage zones, and Gabaldon school buildings.
- Grade III: Other cultural and natural properties of cultural significance declared by LGUs.
Legarda said the proposal is designed to ease the financial burden on property owners who comply with conservation standards.
“Our built heritage is often lost not to neglect, but to unaffordable upkeep. This bill eases the tax and cost burden on owners… Heritage protection cannot rest solely on regulation and enforcement. It must be supported by positive incentives that mobilize both public and private stakeholders toward a common goal: the preservation of our built heritage for future generations,” she said.