OFFICE OF THE MUNICIPAL ASSESSOR

Role of the Department

Sustaining the viability of Philippine decentralization requires the mobili- zation of real property taxes as a meaningful source of local taxes. While real property taxes remain to be the minor contributor to the regular revenue stream of local government units (LGUs), this revenue source offers great potential that is waiting to be tapped.

In many of decentrali- zation models, the real property tax is the principal platform for raising revenues and influencing property development. Optimizing the revenue take from this source would provide a solution to the quest of LGUs in building capacity for their development needs. Fundamental reforms in the real property tax structure and administration however have to be pursued to attain the vision of LGUs utilizing real property taxes and administration as the instrument not only for gaining financial strength but for real property development in their respective jurisdiction.

In pursuance of Section 200 of R.A. 7160 otherwise known as the Local Government Code (LGC) of 1991, as implemented under Article 291 of the Implementing Rules and Regulations (IRR), the “Manual on Real Property Appraisal and Assessment Operations” or Local Assessment Regulations # 1-04, is hereby issued to provide local assessment office with guidelines that will enhance the knowledge and skills with the adoption of a uniform system of real property appraisal and assessment for taxation purposes. This manual serves as guide for all assessors.

Office Personnel and Services

The Assessment office is manned by a Municipal Assessor, an assessment clerk and a draftsman or field man. This office is tasked to appraise and assessed all real properties may it be land, building, machineries and others of the 30 barangays for taxation purposes. We conduct ocular inspection with corresponding ocular inspection fee per request of the taxpayer or land owner.

Also, recommend transfers, revisions and other related assessment transactions upon accomplishment of the requirements needed like Certificate Authorizing Registration clearance from the Bureau of Internal Revenue, and payment of current real property tax to the Municipal Treasurer’s office for approval to the Provincial Assessors office.

This office requires fees and charges for the following services rendered, to wit:

1. Ocular Inspection Fees of Real Properties:

    a. Residential Land => P 1.50 /square meter
    b. Agricultural Land
           Below one (1) hectare => P 300.00
           Over one (1) hectare => P 0.05 per square meter
    c. Buildings => P 1.50 per square meter
    d. Machineries => P 50.00 per transaction

2. Processing Fee => P 50.00 per transaction

3. Certification of true copies and

Other certifications => P 50.00 per certification