In an interview with UNTV last 12 February 2019, the Bureau of Local Government Finance Acting Deputy Executive Director for Operations Jose Arnold M. Tan gave an overview of the idle land tax – its definition, scope and exemptions, and implementation issues and challenges.

Under the Local Government Code (LGC) of 1991, a province or city or a municipality may levy an annual tax on idle lands on property that remains uncultivated and unimproved. DED Tan encouraged the taxpayers to continuously develop their lands and efficiently utilize to the highest and best use to avoid being slapped with idle land taxes.