Senator Loren Legarda has filed a measure seeking to strengthen heritage conservation efforts by granting tax relief and other 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,” aims to amend the National Cultural Heritage Act of 2009 by extending tax relief and credit benefits to private owners of cultural and heritage properties.

The proposed amendment seeks to address the high cost of conservation, restoration and maintenance, which the senator said are key factors behind the deterioration or loss of historic structures.

“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,” Legarda stressed.

The bill establishes a Cultural Property Incentive Program covering declared heritage structures and ancestral houses. It introduces a package of fiscal incentives designed to make conservation financially feasible for property owners and stewards.

Under the proposal, tax credits will be granted for ownership transfers and restoration of Grade I structures, which include World Heritage Sites, National Cultural Treasures, National Historical Landmarks, National Historical Shrines and National Historical Monuments.

Grade II structures—such as Declared Important Cultural Properties, certain natural properties of cultural significance under the ENIPAS Act, declared archaeological sites, Heritage Houses, Historic Sites, Heritage Trees, Heritage Zones, other marked structures and Gabaldon school buildings—will also qualify for tax credits and real property tax exemptions.

For Grade III cultural properties listed in the Philippine Registry of Heritage, including those declared by local government units, the measure allows LGUs to extend exemptions.

Additional incentives under the bill include exemptions from income tax, import duties and value-added tax for eligible conservation activities. The measure also proposes grants and improved access to financing and loan facilities through government financial institutions.

Legarda underscored that heritage should be treated not only as a cultural symbol but also as an economic resource that requires deliberate policy support.

“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 concluded.

Legarda chairs the Senate Committee on Culture and the Arts. She previously authored and supported measures such as the National Cultural Heritage Act, Republic Act No. 10066, and the Cultural Mapping Law, Republic Act No. 11961.