Vision Statement
A Municipal Assessor’s Office equipped with modern technology committed to attain maximum efficiency in the appraisal and assessment of real properties for taxation purposes whose delivery systems are designed to the highest standards and whose employees are adopting the principles of professionalism for the taxpayer and clientele satisfaction in providing quality service.
Mission Statement
To implement innovative changes in systems, policies and procedures provided by law in order to generate sustainable revenues from realty taxes with minimal cost to the Local Government Unit and with due care and convenience to taxpayers and the clientele.
Simple Transfer of Ownership on Tax Declarations
ABOUT THE SERVICE:
The Owner’s Copy of updated Tax Declaration is secured upon transfer of ownership of real property from the previous to the new owner.
This is done to update the records of the office and to transfer real property taxation to the new owner.
REQUIREMENTS:
- Deed of Conveyance (sale, donation, exchange, inheritance, extrajudicial/judicial settlement or affidavit of self-adjudication, notice/certificate of sale (foreclosure), other court orders.)
- Certificate of Real Property Tax Payment
- Transfer Tax Receipt
- Certificate Authorizing Registration (CAR) from the Bureau of Internal Revenue (BIR), especially regarding payment of Capital Gains Tax or Estate Tax and Documentary Stamp Tax
- True copy of Title (if titled)
- Approved Plan (if necessary)
Processing Fee P100.00
| Step | Client | Office Activity | Duration of Activity | Person/s in charge |
|
1 |
Submit the required documents and provide the necessary information during the interview. |
Check owner’s Tax Declaration and submitted documents and get the necessary information from client. | 15 minutes | PIA EIRENE B. ABENGOZA Assessment Clerk II TOBIAS P. SEVERA Appraiser MILANE B. SAN LORENZO Tax Mapper |
|
2 | Proceed to MTO for payment | Advise client to proceed to Municipal Treasurer’s Office for payment.
Issue official receipt. | 5 minutes | Revenue Collection Clerk |
|
3 | Return to Municipal Assessor’s Office and present the original Official receipt together with the Community Tax Certificate. | Prepare and encode the Field Appraisal and Assessment Sheet (FAAS), Tax declaration and Notice of Assessment | 1 hour | PIA EIRENE B. ABENGOZA Assessment Clerk II MILANE B. SAN LORENZO Tax Mapper |
|
4 | Forward the documents to the Tax Mapper/Draftsman for the identification and verification of the real property location in the tax maps. Prepare land sketch on the FAAS. | 30 minutes | MILANE B. SAN LORENZO Tax Mapper EDWIN A. CORTEZ Draftsman | |
| 5 | Review and Recommend for the approval of FAAS and Tax Declaration | 15 minutes | SANDY MAXQUINT III V. LATONIO Municipal Assessor | |
|
6 | Prepare endorsement for the approval of the Provincial Assessor | 10 minutes | PIA EIRENE B. ABENGOZA Assessment Clerk II MILANE B. SAN LORENZO Tax Mapper |
Segregation/Consolidation
ABOUT THE SERVICE:
Clients come to the office to request for segregation/consolidation of the land. This is done to update the records of the office especially for tax mapping purposes.
REQUIREMENTS:
- Xerox copy of approved plan (subdivision/consolidation)
- Certificate of Real Property Tax Payment
Processing Fee P100.00
| Step | Client | Office Activity | Duration of Activity | Person/s in charge |
|
1 | Submit the required documents and provide the necessary information during the interview. | Check owner’s Tax Declaration and submitted documents and get the necessary information from client. | 15 minutes | PIA EIRENE B. ABENGOZA Assessment Clerk II TOBIAS P. SEVERA Appraiser MILANE B. SAN LORENZO Tax Mapper |
|
2 | Proceed to MTO for payment | Advise client to proceed to Municipal Treasurer’s Office for payment.
Issue official receipt. | 5 minutes | Revenue Collection Clerk |
|
3 | Return to Municipal Assessor’s Office and present the original Official receipt together with the Community Tax Certificate. | Prepare and encode the Field Appraisal and Assessment Sheet (FAAS), Tax declaration and Notice of Assessment | 1 hour | PIA EIRENE B. ABENGOZA Assessment Clerk II MILANE B. SAN LORENZO Tax Mapper |
|
4 | Forward the documents to the Tax Mapper/Draftsman for the identification and verification of the real property location in the tax maps. Prepare land sketch on the FAAS. | 30 minutes | MILANE B. SAN LORENZO Tax Mapper EDWIN A. CORTEZ Draftsman | |
| 5 | Review and Recommend for the approval of FAAS and Tax Declaration | 15 minutes | SANDY MAXQUINT III V. LATONIO Municipal Assessor | |
|
6 | Prepare endorsement for the approval of the Provincial Assessor | 10 minutes | PIA EIRENE B. ABENGOZA Assessment Clerk II MILANE B. SAN LORENZO Tax Mapper |
Appraisal of Land Declared for the First Time
ABOUT THE SERVICE:
Clients come to the office to have their property declared and assessed for taxes.
The new Tax Declaration serves as the permanent record on the real property unit of the office. It is also used for real property tax purposes.
REQUIREMENTS:
- For Untitled Property
- Approved survey plan;
- Lot Status Certification from CENRO;
- Affidavit of ownership/Sworn statement of the market value of the property;
- Joint Affidavit of Adjoining owners;
- Certification from the Barangay Captain; and
- Inspection Report.
- For Titled Property
- Certified true copy of title/Certified true copy of free patent, homestead or miscellaneous sales application;
- Approved survey plan.
Processing Fee: P100.00
| Step | Client | Office Activity | Duration of Activity | Person/s in charge |
|
1 | Submit the required documents and provide the necessary information during the interview. | Check owner’s Tax Declaration and submitted documents and get the necessary information from client. | 15 minutes | PIA EIRENE B. ABENGOZA Assessment Clerk II TOBIAS P. SEVERA Appraiser MILANE B. SAN LORENZO Tax Mapper |
|
2 | Proceed to MTO for payment | Advise client to proceed to Municipal Treasurer’s Office for payment.
Issue official receipt. | 5 minutes | Revenue Collection Clerk |
|
3 | Return to Municipal Assessor’s Office and present the original Official receipt together with the Community Tax Certificate. | Prepare and encode the Field Appraisal and Assessment Sheet (FAAS), Tax declaration and Notice of Assessment. | 1 hour | PIA EIRENE B. ABENGOZA Assessment Clerk II MILANE B. SAN LORENZO Tax Mapper |
|
4 | Forward the documents to the Tax Mapper/Draftsman for the identification and verification of the real property location in the tax maps. Prepare land sketch on the FAAS. | 30 minutes | MILANE B. SAN LORENZO Tax Mapper EDWIN A. CORTEZ Draftsman | |
| 5 | Review and Recommend for the approval of FAAS and Tax Declaration | 15 minutes | SANDY MAXQUINT III V. LATONIO Municipal Assessor | |
|
6 | Prepare endorsement for the approval of the Provincial Assessor | 10 minutes | PIA EIRENE B. ABENGOZA Assessment Clerk II MILANE B. SAN LORENZO Tax Mapper |
Appraisal of Building or Machinery
ABOUT THE SERVICE:
New tax declarations (TD) have to be prepared for newly constructed buildings and newly installed machinery.
The Municipal Assessor’s Office conducts field inspection to assess the value of the real property for taxation purposes.
The new Tax Declaration serves as the permanent record on the real property unit of the office.
REQUIREMENTS:
- Copy of the approved building permit, building plan and/or Certificate of completion or Certificate of Occupancy;
- Notice of the date of inspection;
- Report of inspection;
- Accomplished affidavit of ownership or Sworn Statement of the market value of the property, in the absence of building permit or certificates required under Item no. 1 above.
| Step | Client | Office Activity | Duration of Activity | Person/s in charge |
| 1 | Send notice of inspection to property owner, if necessary | 1 day | ||
|
2 | Submit the required documents and provide the necessary information during the interview. | Check owner’s Tax Declaration and submitted documents and get the necessary information from client. | 20 minutes | PIA EIRENE B. ABENGOZA Assessment Clerk II TOBIAS P. SEVERA Appraiser MILANE B. SAN LORENZO Tax Mapper |
|
3 | Proceed to MTO for payment | Advise client to proceed to Municipal Treasurer’s Office for payment.
Issue official receipt. | 5 minutes | Revenue Collection Clerk |
| 4 | Return to Municipal Assessor’s Office and present the original Official receipt together with the Community Tax Certificate | |||
| 5 | Accompany the Office Personnel during inspection for necessary information. | Conduct site/ ocular inspection | 1 day | TOBIAS P. SEVERA Appraiser EDWIN A. CORTEZ Draftsman SANDY MAXQUINT III V. LATONIO Municipal Assessor |
| 6 | Forward the result of inspection to the Assessment Clerk and Tax mapper for the assessment of building or machinery | 5 minutes | TOBIAS P. SEVERA Appraiser EDWIN A. CORTEZ Draftsman | |
|
7 | . | Prepare and encode the Field Appraisal and Assessment Sheet (FAAS), Tax declaration and Notice of Assessment. | 1 day | PIA EIRENE B. ABENGOZA Assessment Clerk II MILANE B. SAN LORENZO Tax Mapper |
|
8 | Forward the documents to the Tax Mapper/Draftsman for the identification and verification of the real property location in the tax maps. Prepare building sketch/floor plan on the FAAS. | 5 hours | MILANE B. SAN LORENZO Tax Mapper EDWIN A. CORTEZ Draftsman | |
| 9 | Review and Recommend for the approval of FAAS and Tax Declaration | 1 hour | SANDY MAXQUINT III V. LATONIO Municipal Assessor | |
|
10 | Prepare endorsement letter for the approval of the Provincial Assessor | 10 minutes | PIA EIRENE B. ABENGOZA Assessment Clerk II MILANE B. SAN LORENZO Tax Mapper |
Cancellation, Revision or Correction of Assessments
ABOUT THE SERVICE:
Clients come to the office to request for cancellation, adjustment or correction of their real property assessment.
The Municipal Assessor’s assessment record is used by the Municipal Treasury’s Office in computing the annual tax to be paid by the owners of land and buildings.
REQUIREMENTS:
- Letter-request for cancellation, revision, or correction of assessment
- Certificate of Real Property Tax Payment (if taxable)
- Barangay Certification (demolition of building)
- Site/Ocular inspection (optional)
Processing Fee P100.00
Inspection Fee: P100.00
| Step | Client | Office Activity | Duration of Activity | Person/s in charge |
|
1 | Submit the required documents and provide the necessary information during the interview. | Check owner’s Tax Declaration and submitted documents and get the necessary information from client. | 15 minutes | PIA EIRENE B. ABENGOZA Assessment Clerk II TOBIAS P. SEVERA Appraiser MILANE B. SAN LORENZO Tax Mapper |
| 2 | Accompany the Office Personnel during inspection for necessary information. | Conduct site/ ocular inspection (If demolition of the building is necessary, prepare the demolition report)
Note: A site inspection may be conducted if and when the Municipal Assessor so requires | 3 hours | TOBIAS P. SEVERA Appraiser EDWIN A. CORTEZ Draftsman SANDY MAXQUINT III V. LATONIO Municipal Assessor |
| 3 | Inform the client of the result of site inspection | 5 mins. | TOBIAS P. SEVERA Appraiser | |
|
4 | Proceed to MTO for payment | Advise client to proceed to Municipal Treasurer’s Office for payment. Issue official receipt. | 5 minutes | Revenue Collection Clerk |
|
5 | Return to Municipal Assessor’s Office and present the original Official receipt together with the Community Tax Certificate. | Check last assessment and apply the corresponding reassessment (to consider depreciation) and update the tax declaration. | 1 hour | PIA EIRENE B. ABENGOZA Assessment Clerk II MILANE B. SAN LORENZO Tax Mapper |
| 6 | Review and Recommend for the approval of FAAS and Tax Declaration | 15 minutes | SANDY MAXQUINT III V. LATONIO Municipal Assessor | |
|
7 | Prepare endorsement for the approval of the Provincial Assessor | 10 minutes | PIA EIRENE B. ABENGOZA Assessment Clerk II MILANE B. SAN LORENZO Tax Mapper |
Annotation of Liens or Encumbrances
ABOUT THE SERVICE:
Clients come to the office to request for annotation of Mortgage, Bail bond, Adverse claim, Lis Pendens, Notice of Tax Lien, Hold over, Certificate of sales and agreement on the Tax Declaration.
REQUIREMENTS:
- Documents necessary for annotation or cancellation;
- Certified True Copy of Tax Declaration;
- Letter of Request, if necessary.
Annotation Fee: P50.00
True Copy Fee: P50.00
| Step | Client | Office Activity | Duration of Activity | Person/s in charge |
| 1 | Submit the required documents and provide the necessary information during the interview. | Check the required documents and owner’s copy of tax declaration | 15 minutes | PIA EIRENE B. ABENGOZA Assessment Clerk II TOBIAS P. SEVERA Appraiser MILANE B. SAN LORENZO Tax Mapper |
2 | Proceed to MTO for payment | Advise client to proceed to Municipal Treasurer’s Office for payment. Issue official receipt. | 5 minutes | Revenue Collection Clerk |
| 3 | Return to Municipal Assessor’s Office and present the original Official receipt together with the Community Tax Certificate. | Annotate the encumbrance on the Tax Declaration | 5 minutes | PIA EIRENE B. ABENGOZA Assessment Clerk II MILANE B. SAN LORENZO Tax Mapper |
| 4 | Release the Certified True Copy of the Tax Declaration with annotation to the client | 5 minutes | PIA EIRENE B. ABENGOZA Assessment Clerk II MILANE B. SAN LORENZO Tax Mapper |
Verifying History of Real Property Tax Assessments or Tax Declarations
ABOUT THE SERVICE:
The history of a certain property (e.g. ownerships, improvements, assessments, etc.) may be verified at the Municipal Assessor’s Office.
REQUIREMENTS:
- Photocopy of the Title
- Related reference documents
Research Fee: P50.00
True Copy Fee: P50.00
| Step | Client | Office Activity | Duration of Activity | Person/s in charge |
| 1 | Submit the required documents and provide the necessary information during the interview. | Check owner’s title and copy of tax declaration and other related documents
Verify the history and have the tax declaration photocopied | 15 minutes | PIA EIRENE B. ABENGOZA Assessment Clerk II TOBIAS P. SEVERA Appraiser MILANE B. SAN LORENZO Tax Mapper |
| 2 | Proceed to MTO for payment | Advise client to proceed to Municipal Treasurer’s Office for payment.
Issue official receipt. | 5 minutes | Revenue Collection Clerk |
| 3 | Return to Municipal Assessor’s Office and present the original Official receipt together with the Community Tax Certificate. | Certify the photocopy of Tax Declaration | 5 minutes | SANDY MAXQUINT III V. LATONIO Municipal Assessor |
| 4 | Release the Certified True Copy to the client | 5 minutes | PIA EIRENE B. ABENGOZA Assessment Clerk II TOBIAS P. SEVERA Appraiser MILANE B. SAN LORENZO Tax Mapper |
Verifying Property Location and Vicinity
ABOUT THE SERVICE:
The service enables clients to identify real property, its ownership and location in the tax map at the Municipal Assessor’s Office.
REQUIREMENTS:
- Photocopy of the Title or Tax Declaration
- Related reference documents
Research Fee P50.00
| Step | Client | Office Activity | Duration of Activity | Person/s in charge |
| 1 | Submit the required documents and provide the necessary information during the interview. | Check owner’s title and copy of tax declaration and other related documents Verify the property location or vicinity in the tax map or QGIS and have it photocopied or printed | 15 minutes | PIA EIRENE B. ABENGOZA Assessment Clerk II EDWIN A. CORTEZ Draftsman MILANE B. SAN LORENZO Tax Mapper |
| 2 | Proceed to MTO for payment | Advise client to proceed to Municipal Treasurer’s Office for payment. Issue official receipt. | 5 minutes | Revenue Collection Clerk |
| 3 | Return to Municipal Assessor’s Office and present the original Official receipt together with the Community Tax Certificate. | Review and Certify the copy of property location or vicinity | 5 minutes | SANDY MAXQUINT III V. LATONIO Municipal Assessor |
| 4 | Release the Certified True Copy to the client | 5 minutes | PIA EIRENE B. ABENGOZA Assessment Clerk II EDWIN A. CORTEZ Draftsman MILANE B. SAN LORENZO Tax Mapper |
Field Inspection/Verification
ABOUT THE SERVICE:
The service enables clients to identify the actual use, classification, location and assessment of property for possible reclassification or reassessment of property.
REQUIREMENTS:
- Photocopy of the Title or Tax Declaration
- Letter of Request
Inspection Fee P100.00
| Step | Client | Office Activity | Duration of Activity | Person/s in charge |
| 1 | Submit the required documents and provide the necessary information during the interview. | Check owner’s title and copy of tax declaration and other related documents Verify the property location or vicinity in the tax map or QGIS and have it photocopied or printed | 15 minutes | PIA EIRENE B. ABENGOZA Assessment Clerk II TOBIAS P. SEVERA Appraiser MILANE B. SAN LORENZO Tax Mapper |
| 2 | Proceed to MTO for payment | Advise client to proceed to Municipal Treasurer’s Office for payment. Issue official receipt. | 5 minutes | Revenue Collection Clerk |
| 3 | Return to Municipal Assessor’s Office and present the original Official receipt together with the Community Tax Certificate. | |||
| 4 | Accompany the Office Personnel during inspection for necessary information. | Conduct actual/ocular site inspection Note: A site inspection may be conducted if and when the Municipal Assessor so requires. | 1 day | TOBIAS P. SEVERA Appraiser EDWIN A. CORTEZ Draftsman SANDY MAXQUINT III V. LATONIO Municipal Assessor |
| 5 | Issue inspection report to the client | 3-4 days | SANDY MAXQUINT III V. LATONIO Municipal Assessor |
Certified True Copy of Tax Declarations
ABOUT THE SERVICE:
The tax declaration (TD) serves as the municipality’s permanent record for every real property unit (land or building).
REQUIREMENTS:
- Photocopy of the Title or Tax Declaration
- Letter of Request
True Copy Fee P50.00 (per copy)
| Step | Client | Office Activity | Duration of Activity | Person/s in charge |
| 1 | Fill up and submit request slip and tax declaration to be certified | Check owner’s copy of tax declaration/s | 15 minutes | PIA EIRENE B. ABENGOZA Assessment Clerk II TOBIAS P. SEVERA Appraiser MILANE B. SAN LORENZO Tax Mapper |
| 2 | Proceed to MTO for payment | Advise client to proceed to Municipal Treasurer’s Office for payment.
Issue official receipt. | 5 minutes | Revenue Collection Clerk |
| 3 | Return to Municipal Assessor’s Office and present the original Official receipt together with the Community Tax Certificate. | Certify the photocopy of Tax Declaration | 5 minutes | SANDY MAXQUINT III V. LATONIO Municipal Assessor |
| 4 | Release the Certified True Copy to the client | 1 minute | PIA EIRENE B. ABENGOZA Assessment Clerk II TOBIAS P. SEVERA Appraiser MILANE B. SAN LORENZO Tax Mapper |
Issuance of Certifications
ABOUT THE SERVICE:
The office, being the repository of all the records pertaining to real property in the municipality, issues certifications on Total Landholding, No Landholding, With Improvement, Without Improvement, With Encumbrance, Without Encumbrance.
REQUIREMENTS:
- Request from the client.
- Photocopy of the Title or Tax Declaration
- Certificate of Indigency (for no property)
Certification Fee P50.00
| Step | Client | Office Activity | Duration of Activity | Person/s in charge |
| 1 | Provide necessary/relevant information during the interview | Conduct interview and check documents, if any. | 15 minutes | PIA EIRENE B. ABENGOZA Assessment Clerk II TOBIAS P. SEVERA Appraiser MILANE B. SAN LORENZO Tax Mapper |
| 2 | Proceed to MTO for payment | Advise client to proceed to Municipal Treasurer’s Office for payment.
Issue official receipt. | 5 minutes | Revenue Collection Clerk |
| 3 | Return to Municipal Assessor’s Office and present the original Official receipt together with the Community Tax Certificate. | Prepare the certification | 15 minutes | PIA EIRENE B. ABENGOZA Assessment Clerk II SANDY MAXQUINT III V. LATONIO Municipal Assessor |
| 4 | Review and affix signature on the certification | 5 minutes | SANDY MAXQUINT III V. LATONIO Municipal Assessor | |
| 5 | Release the certification to the client | 1 minute | PIA EIRENE B. ABENGOZA Assessment Clerk II TOBIAS P. SEVERA Appraiser MILANE B. SAN LORENZO Tax Mapper |
CHECKLIST OF REQUIREMENTS FOR TAX DECLARATION APPROVAL
This office has come up with herein checklist of requirements for approval of tax declarations/ FAAS emanating from the Municipal level. Such requirements should likewise be implemented in the Municipal Assessor’s Offices for the purpose of uniformity and to facilitate and expedite the processing and approval of the Tax Declaration.
| TYPE OF TRANSACTION | REQUIREMENTS |
| 1. SALE | 1. Deed of absolute sale duly registered with the Registry of Deeds 2. Land title, if any, certified by the registry of Deeds 3. Capital Gains Tax Payment Certificate / Certificate Authorizing Registration (CAR) 4. Transfer Tax Payment Receipt – verify TT Payment at the back of the deed of conveyance; if paid already, no need to require TT O.R. 5. Previous copy of Tax Declaration (certified photocopy) |
| 2. EXTRA-JUDICIAL SETTLEMENT WITH WAIVER | 1. Extra-judicial Settlement document duly registered with the Registry of Deeds 2. BIR Tax Certificate/ CAR 3. Certificate of Tax payment from MTO 4. Transfer Tax Payment Receipt (verify TT payment at the back of the deed of conveyance; if paid no need to require TT O.R |
| 3. DONATION | 1.Deed of Donation duly registered with the Registry of Deeds 1. Donor’s Tax Payment Receipt 2. Certification from the BIR re: Donation/ CAR. 3. Transfer Tax Payment Receipt (verify TT payment at the back of the Deed of conveyance; if paid already, no need to require TT O.R.) |
| 4. CERTIFICATE OF LAND OWNERSHIP AWARD (CLOA) | 1. Certified true copy of the title or Certificate Xerox Copy 2. Certified masterlist of farmer-beneficiaries indicating the land area for each FB as delineated on the Approved Survey Plan 3. Approve Survey Plan (ASP) 4. Certified copy of previous Tax Declaration of the property 5. Certificate of Tax Bill/Deliquency/payment |
| 5 REVISION (case-to-case basis depending on the nature of the revision | 1. Check the requirements based on the Memoranda portion of the tax declaration 2. All supporting documents must be certified; (Xerox copies survey plan/map should be duly certified; blueprint copies need not to be verified) |
| 4. SEGREGATION | 1. Land title or survey plan (approved) in LMB/DENR/Bureau of lands or signed only by Licensed Geodetic Engineer. |
| 5. CORRECTION OF LAND AREA | 1. Land title and/or Approved Survey Plan 2. Certification from CENRO |
| 6. Estate Tax Clearance | 1. Death Certificate 2. Aggregate4 Landholdings From Provincial city & Municipal Assessor in the name of Decendents/ Spouse / Husband and Wife 3. True copy of Tax Declaration at time of Death 4. TCT 5. Notice of Death Duly received by BIR 6. Copy of Self Adjudication /EJS/ JS 7. Certification of no Improvement and Latest Revision 8. TIN of Estate 9. Four Copies Of BIR form 1801 |
