Senator Legarda files bill protecting ancestral houses, historical and cultural sites

Senator Loren Legarda has filed a bill for the protection and conservation of the country’s cultural heritage through fiscal incentives for owners of privately held heritage buildings and ancestral houses.

Senate Bill No. 1852, titled “Strengthening the Conservation and Protection of Philippine Cultural Heritage Through Heritage Incentives,” proposes amendments to the National Cultural Heritage Act of 2009 to extend tax relief, credits, and other financial benefits to private property owners.

The measure aims to address the high costs associated with conservation, restoration, and maintenance, which are among the primary reasons many historic structures fall into disrepair or are eventually lost.

Legarda underscored the importance of treating heritage not only as a cultural symbol but also as a vital economic resource that requires sustained public policy support.

“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 seeks to establish a Cultural Property Incentive Program that will cover declared heritage structures and ancestral houses.

Under the proposal, a package of fiscal incentives will be introduced to make conservation financially viable for owners and stewards of cultural properties. These include grants and access to financing and loan windows through government financial institutions.

Legarda explained that the measure provides tax credits for ownership transfers and restoration works involving Grade I and Grade II heritage structures. Grade I includes World Heritage Sites, National Cultural Treasures, National Historical Landmarks, Shrines, and Monuments.

Grade II covers Declared Important Cultural Properties, archaeological sites, heritage houses, historic sites, heritage trees, heritage zones, other marked structures, and Gabaldon school buildings, among others.

The bill also grants real property tax exemptions for Grade I and Grade II structures, while allowing local government units to extend similar exemptions to Grade III cultural properties, which include other cultural and natural properties of significance listed in the Philippine Registry of Heritage, including those declared by LGUs.

Additional incentives include exemptions from income tax, import duties, and value-added tax (VAT) for eligible conservation and restoration activities.

“Our built heritage is often lost not to neglect, but to unaffordable upkeep. This bill eases the tax and cost burden on owners who meet conservation standards, making restoration feasible.

The bill recognizes that 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,” Legarda said.

She is the principal author of key heritage laws, including the National Cultural Heritage Act (Republic Act No. 10066) and the Cultural Mapping Law (Republic Act No. 11961), among others.