Ahead of All Saints' Day, families at the Baguio City Cemetery repaint and clean the tombstones of their departed loved ones, a yearly ritual that keeps memories and traditions alive. **Photo by neimless_skills
The Baguio City Council has sought reports on Camp John Hay’s business tax collections and the city’s pending claim for unpaid rentals estimated at around p225 million, with councilors also calling for further discussions with the agencies concerned.
During its regular session on October 19, 2026, Councilor Leandro Yangot Jr. asked City Treasurer Alex Cabarrubias why revenues from Camp John Hay were not separately reflected in the city’s revenue presentation.
Cabarrubias explained that business taxes paid by Camp John Hay locators were already included in the city’s business tax collections. He agreed to extract the relevant figures and provide the City Council with a report.
The discussion then turned to unpaid rentals owed to the city. Asked about the amount, Cabarrubias placed the claim at approximately P225 million.
He explained that the amount was separate from the P1.4-billion figure involving the former developer, Camp John Hay Development Corporation (CJHDevCo), and included rentals dating back to 2014.
City Accountant Fredda Jimenez said the city did not yet have sufficient basis to recognize the pending claim as a receivable. However, she said it could be disclosed in the notes to the city’s financial statements and agreed to provide the City Council with supporting reports.
The City Council also discussed the city’s collection from businesses in special economic zones for 2027. Cabarrubias reported that collections had reached approximately P213 million as of September 30, 2026 based on the businesses’ income tax returns. He also agreed to furnish the City Council with the relevant records.
In a follow-up exchange, Vice Mayor Faustino Olowan asked whether Camp John Hay locators were paying business permit fees following the Supreme Court decision concerning the property. Cabarrubias confirmed that the city had begun collecting payments from the locators last year.
He added that some businesses had requested until December to settle their business taxes because of the amounts involved. According to Cabarrubias, written agreements had been made allowing them additional time to pay.
Cabarrubias also said the City Treasurer’s Office had issued demand letters following the Supreme Court decision. He noted that the city had previously won a case before the Regional Trial Court in 2010, but the office had been unable to collect from locators that had left Camp John Hay before collections resumed last year.
Councilor Jose Molintas raised concern over locators leaving the property without settling their obligations. He said the City Council would seek to include the matter in a future agenda and invite representatives of the John Hay Management Corporation (JHMC) and the Bases Conversion and Development Authority (BCDA) for further discussion.
The reported P225-million claim is part of the city’s longstanding concerns over Camp John Hay. The city identified the amount as unpaid obligations under Conditionalities 9 and 10 of City Council Resolution 362-1994 which concern the city’s share from gross income and lease rentals generated within the John Hay Special Economic Zone.
In November 2025, Mayor Benjamin Magalong announced that the City Legal Office was preparing a complaint against BCDA over the alleged non-implementation of the 19 conditionalities imposed by the city in 1994. **Jordan G. Habbiling