**Meta Title:** House Destroyed by Disaster: Is Property Tax Still Payable?
**Meta Description:** Is PBB-P2 still payable when a house is destroyed by an earthquake, flood, landslide, or fire? Learn the official rules, available tax relief, required documents, and application process.
**Focus Keyword:** property tax on a house destroyed by disaster
**Slug:** `/house-destroyed-disaster-property-tax-rules`
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Losing a home to an earthquake, flood, landslide, tsunami, volcanic eruption, or another disaster is not merely a financial setback. For many families, it means losing a safe place, precious belongings, and years of memories in a matter of minutes.
Amid the difficult recovery process, another concern may arise when the **Pajak Bumi dan Bangunan Perdesaan dan Perkotaan**, commonly known as **PBB-P2**, tax notice arrives:
> **“If my house has been severely damaged or completely destroyed, do I still have to pay PBB?”**
The short answer is: **the PBB-P2 obligation does not always disappear automatically simply because the house has been destroyed.** However, affected taxpayers may be eligible for a reduction, relief, exemption, cancellation, or administrative adjustment, depending on the regulations and policies issued by the relevant regional government.
## Why Can PBB Still Be Payable After a House Is Destroyed?
PBB-P2 is a local tax imposed on land and/or buildings that are owned, controlled, or used by an individual or an entity. Under Indonesia’s current regional tax framework, PBB-P2 covers both the land and the building attached to it. Therefore, even when the building has collapsed or disappeared, the land may remain a taxable object. [1](https://jdih.kemenkeu.go.id/kamus-hukum/pajak-bumi-dan-bangunan-perdesaan-dan-perkotaan?id=02e6a7435c7f74bc598cb9247bdcd692)[2](https://peraturan.info/uu/2022/1/pasal-38/ayat-1)
This is the key point many property owners overlook. PBB is not calculated solely from the physical house. Its tax base is linked to the **Nilai Jual Objek Pajak**, or **NJOP**, which represents the assessed value of the taxable land and building. The applicable NJOP is established through a PBB-P2 valuation process and determined by the head of the relevant regional government. [3](https://pasal.id/peraturan/uu/uu-no-1-tahun-2022/pasal-40)[4](https://jdih.kemenkeu.go.id/api/download/b6dbbe5d-a390-413b-b82d-b6f5b1a04b80/2024pmkeuangan085.pdf)
Consequently, the destruction of a house does not necessarily eliminate the entire tax object. The building value may need to be reduced or removed from the regional tax database, while the land may still generate a PBB-P2 liability.
## Is the Tax Automatically Cancelled?
Generally, **no**. A disaster does not automatically erase a PBB bill already recorded in the regional tax administration system.
Indonesia’s PBB-P2 is administered by municipal or regency governments, not directly by the central Directorate General of Taxes. Local governments are responsible for property registration, valuation, assessment, billing, collection, and taxpayer services. [5](https://www.pajak.go.id/id/artikel/musabab-pbb-p2-dialihkan-jadi-pajak-daerah)[6](https://stats.pajak.go.id/sites/default/files/d7/Media%20Brief%20Pengalihan%20PBB%20P2%20Ke%20Daerah.pdf)
This means homeowners should not assume that the authorities will immediately know the property has been damaged. Unless the tax database has been updated or a specific disaster-relief policy has been issued, the annual **Surat Pemberitahuan Pajak Terutang**, or SPPT, may continue to show the property’s previous condition and valuation.
If the SPPT still includes the value of a house that no longer exists, the taxpayer should report the change and request an appropriate correction or reassessment.
## What Relief Is Available to Disaster Victims?
The national framework for regional taxation gives regional governments room to provide fiscal incentives in the form of:
– A reduction of the principal tax;
– Tax relief or payment concessions;
– Full or partial exemption;
– Reduction or removal of administrative sanctions; or
– Other treatment permitted under local regulations.
Government Regulation No. 35 of 2023 regulates regional tax administration, including reductions, corrections, cancellations, objections, debt write-offs, and other collection procedures. It also allows fiscal incentives to be considered when a taxable object is affected by a natural disaster, fire, or another event beyond the taxpayer’s control. The detailed procedure must then be regulated or implemented by the relevant regional government. [7](https://peraturan.bpk.go.id/Details/252130/pp-no-35-tahun-2023)[8](https://news.ddtc.co.id/berita/nasional/1795295/pp-35-tahun-2023-muat-panduan-soal-pemberian-insentif-pajak-daerah)[9](https://jdih.kemenkeu.go.id/dok/pp-35-tahun-2023)
Therefore, disaster victims may have a legal pathway to obtain PBB-P2 relief. Nevertheless, the form and percentage of relief can differ between regions. One municipality may grant a full exemption for properties destroyed by a declared disaster, while another may offer a partial reduction, postpone the payment deadline, or remove late-payment penalties.
The taxpayer must check the applicable regional regulation, mayoral or regency regulation, and any special decree issued following the disaster.
## PBB-P2 Relief Is Different from Central-Government PBB Relief
It is important to distinguish residential PBB-P2 from PBB administered by the central government.
Minister of Finance Regulation No. 129 of 2023 allows PBB reductions for certain centrally administered tax objects affected by natural disasters or extraordinary circumstances. Under this regulation, a reduction for qualifying disaster-affected objects may reach **up to 100%**, subject to the applicable requirements and approval process. [10](https://jdih.kemenkeu.go.id/dok/pmk-129-tahun-2023/summary)[11](https://www.pajak.go.id/id/siaran-pers/pemerintah-sempurnakan-aturan-pengurangan-pbb)
However, this ministerial regulation mainly addresses centrally administered PBB sectors, such as plantations, forestry, mining, oil and gas, geothermal activities, and certain other sectors. It should not automatically be treated as the direct procedure for an ordinary residential house under PBB-P2. Residential homeowners must generally apply to the **regional revenue agency**, often known as Bapenda, BPRD, or another local name.
## What Should the Homeowner Do?
If your house has been damaged or destroyed, take the following steps as soon as conditions are safe:
### 1. Document the Damage
Take clear photographs and videos showing the condition of the land and building. If available, keep photographs taken before the disaster for comparison.
Do not endanger yourself merely to collect evidence. Personal safety must always come first.
### 2. Obtain an Official Disaster Certificate
Request a statement or certificate from the village office, urban ward, subdistrict office, local disaster management agency, fire department, or another authorised institution. The appropriate issuer may depend on the nature of the incident and local requirements.
### 3. Check Your Latest SPPT PBB-P2
Review the name of the taxpayer, Tax Object Number or **NOP**, land area, building area, NJOP, tax year, amount payable, and payment deadline. Determine whether the tax notice still values the house as if it were intact.
### 4. Contact the Regional Revenue Agency
Visit the local Bapenda office or access its official online service. Ask specifically about:
– PBB-P2 reduction due to disaster;
– Correction or cancellation of an incorrect SPPT;
– Reassessment of the damaged building;
– Updating the tax object’s data;
– Payment deadline extension; and
– Removal of administrative penalties.
### 5. Submit the Application and Supporting Documents
Although regional requirements differ, applicants are commonly asked to prepare:
– A completed application letter;
– Copy of the taxpayer’s identity card;
– SPPT PBB-P2;
– Proof of ownership, control, or lawful use;
– The property’s NOP;
– Photographs of the damage;
– Official disaster or incident certificate;
– Damage assessment report, where available; and
– A power of attorney if the application is submitted by a representative.
Applicants should retain copies of every document and obtain an official receipt or electronic submission number.
## Should You Ignore the PBB Bill While Waiting?
Ignoring it is not advisable.
A damaged house does not by itself prove that the tax assessment has been formally amended. Until the taxpayer receives an official decision, the amount shown in the SPPT may remain recorded as payable. This can create administrative complications, particularly if penalties continue to accrue under the applicable local rules.
Submit the relief or correction request promptly and ask the regional tax officer whether the application suspends payment or collection. Never assume that filing an application automatically postpones the obligation unless the local regulation or an official decision clearly states so.
## Final Answer
So, **must PBB still be paid when a house is destroyed by a disaster?**
**Potentially, yes—but not necessarily in the original amount.** The land may remain taxable, while the destroyed building should be reported for data correction and reassessment. Disaster-affected homeowners may also qualify for a reduction, exemption, payment concession, deadline extension, or removal of penalties.
The most important message is this: **tax relief is generally not automatic.** Taxpayers should report the damage and submit an application to the regency or municipal revenue agency responsible for the property’s location.
When a family is rebuilding life after a disaster, taxation should be handled with fairness and humanity. The law provides room for relief, but that protection becomes meaningful only when the affected taxpayer understands the procedure and takes the necessary administrative steps.
> **Legal note:** This article provides general educational information, not case-specific legal or tax advice. PBB-P2 procedures and relief policies may vary by municipality or regency. Always verify the latest regulation and requirements with the relevant regional revenue agency.