Assessor’s Office

CITIZEN’S CHARTER

INTRODUCTION

The Municipal Assessor’s Office is one of the income generating agencies of the Local Government Unit which goals and objectives is to establish a systematic method of Real Property appraisal and assessment, review and recommend changes in policies and objectives, plans and programs, techniques, procedure and practices in the evaluation and assessment of real properties for taxation purposes. These real properties refer to land, building, and other structures and improvements on it including machineries.

The Local Code of 1991 (RA 7160) gives the municipality substantial flexibility to tap this revenue source for assessment purposes. The Local Code classifies real properties as Residential, Commercial, Industrial, Mineral, Timber and Special Class which includes Hospital, Recreational, Scientific and Cultural.

The Municipal Assessor’s Office is a stable source of income through taxation; IT IS THE BACKBONE AND LIFEBLOOD OF THE LOCAL GOVERNMENT UNIT.

DECLARATION OF LAND, BUILDING AND MACHINERY

THE SERVICE:  This service is requested by taxpayer who wants to declare his newly discovered land, newly constructed building or newly installed machinery and be issued an owner’s copy of tax declaration.

REQUIREMENTS:

  1. For LAND – a. sketch plan prepared by a registered Geodetic Engineer b. CENRO Certification that the property is Alienable & Disposable c. Payment of Ten (10) years back taxes.
  2. For BUILDING – A. Approved building plan b. Building Permit c. Program of Work & Bill of Materials.
  3. For MACHINERIES – a. Sworn statement and or/Sales Invoice

FEES REQUIRED: P100.00 for RPT Transaction Fee

Please follow this steps Processing Time/Transaction Hour Please approach/Responsible officer or Personnel
1.Sign in Client Log Book 3 minutes Officer of the Day
2.Review of Documents

Frontline staff check the validity of the documents

10 minutes Rustico D. Camonayan

Joel R. Bautista

Mary Antonette J. Malamug

3.Site Inspection 3 hours Rustico D. Camonayan

Teodoro C. Baingan

Eliseo E. Padilla

Joel R. Bautista

4. Payment of  fees to MTO

If back taxes is required, the    tax due is based on the computed Assessed Value

10 minutes

 

 

Municipal Treasurer’s Personnel
5.Processing of documents

Frontline staff processes     update & records the following:

a.       Field Appraisal & Assessment Sheet (FAAS)

b.      Inspection Report

c.       Assessment Roll (AR)

d.      Encoding of Tax Declaration (TD)

 

e.       Property Identification Map (PIM)

f.       Tax Map Control Roll (TMCR)

1 Hour

 

 

 

 

 

 

 

 

 

 

Shirley A. Delos Santos

Rustico D. Camonayan

Emma M. Cabalonga

Teodoro C. Baingan

Eliseo E. Padilla

Joel R. Bautista

Mary Antonette J. Malamug

6. Approval of Transaction

The Municipal Assessor recommend and approved the Transaction by the Authority of the Provincial Assessor

2 minutes Venus S. Agravante

Municipal Assessor

7. Released of approved Tax Declaration

Frontline staff issues the approved tax declaration to the owner

1 minute

 

Rustico D. Camonayan

Emma M. Cabalonga

Joel R. Bautista

Mary Antonette J. Malamug

 

Client feedback mechanisms for inquiries, recommendations, suggestions as well as complaints Venus S. Agravante

Municipal Assessor

TOTAL RESPONSE TIME: 4 Hours 26 minutes

SECURING OWNER’S COPY OF UPDATED TAX DECLARATION

THE SERVICE: The owner’s copy of updated tax declaration is secured upon transfer of ownership of real property from the previous owner and properties where changes occur due to subdivision consolidation, re-assessment and reclassification.

REQUIREMENTS:

  1. Title – two Xerox copy front and back
  2. Latest payment of real property tax
  3. Approved plan (2 sets)
  4. Deed of conveyance (2 sets), Sale, Donation, Quitclaim etc.
  5. Payment of Transfer Tax
  6. Certificate Authorizing Registration
  7. Zoning certification of change in actual use from agricultural to residential, commercial to industrial
  8. Letter Request for ocular inspection
  9. Municipal Agrarian Reform Officer Clearance for Land Conversion.

FEES REQUIRED: Cancellation Fee – P100.00

Please follow these steps Processing Time/Transaction Hour Please approach/Responsible Personnel
1. Sign in Client Log Book 3 minutes Officer of the Day
2. Review of documents

Frontline staff checks the validity of documents.

10 minutes Rustico D. Camonayan

Emma M. Cabalonga

Joel R. Bautista

Mary Antonette J. Malamug

3. Site Inspection

For new transfer, subdivision & consolidation,

*Site inspection is optional

For re-assessment and reclassification, site inspection is required.

3 Hours Rustico D. Camonayan

Teodoro C. Baingan

Eliseo E. Padilla

Joel R. Bautista

4. Payment of fees at the MTO

Real Property owners pay fee at the Municipal Treasurer’s Office

10 minutes Municipal Treasurer’s Personnel

 

 

 

 

 

 

5. Processing of documents

Frontline staff processes and records transaction FAAS, AR, TD, PIM & TMCR, Inspection report

1 Hour Shirley A. Delos Santos

Rustico D. Camonayan

Emma M. Cabalonga

Teodoro C. Baingan

Eliseo E. Padilla

Joel R. Bautista

Mary Antonette J. Malamug

6. Recommend Approval

The Municipal Assessor signs the transaction and recommends approval of assessment to the Provincial Office.

2 minutes Venus S. Agravante

Municipal Assessor

 

7. Released of transaction for approval to the Provincial Assessor’s Office

Frontline staff issue   documents to owner

1 minute Rustico D. Camonayan

Emma M. Cabalonga

Joel R. Bautista

Mary Antonette J. Malamug

Client feedback mechanisms for inquiries, recommendations, suggestions as well as complaints Venus S. Agravante

Municipal Assessor

TOTAL RESPONSE TIME: 4 Hours 26 minutes

ISSUANCE OF CERTIFIED TRUE COPY OF TAX DECLARATION, PROPERTY HOLDINGS OR NON IMPROVEMENT

THE SERVICE: This document is often requested by taxpayer or his authorized representative who wants to secure a certified true copy of tax declaration, property holdings or non-improvement for personal records or for legal purposes.

FEES REQUIRED: Certified True Copy of TD/Certification Fee – P100.00

Please follow these steps Processing Time/Transaction Hour Please approach/Responsible Personnel
1. Sign in client Log Book 3 minutes Officer of the Day
2. Property Identification

Frontline staff verifies records on computer.

10 minutes

 

 

 

Rustico D. Camonayan

Emma M. Cabalonga

Joel R. Bautista

Mary Antonette J. Malamug

3. Payment of fees to MTO

Real Property owners pay fee at the Municipal Treasurers Office

10 minutes Municipal Treasurer’s Personnel
4. Preparation of Documents

Frontline staff prepare the documents, print and record the same in the log book

15 minutes Rustico D. Camonayan

Emma M. Cabalonga

Joel R. Bautista

Mary Antonette J. Malamug

5. Signing of Certification

The Municipal Assessor signs certification

2 minutes Venus S. Agravante

Municipal Assessor

6. Release of certification

Frontline staff issues the duly signed certification to the owner

1 minute Rustico D. Camonayan

Emma M. Cabalonga

Joel R. Bautista

Mary Antonette J. Malamug

Client feedback mechanisms for inquiries, recommendations, suggestions as well as complaints. Venus S. Agravante

Municipal Assessor

TOTAL RESPONSE TIME: 41 Minutes

CANCELLING, REASSESSMENT & RECLASSIFICATION OF PROPERTY VALUATION.

THE SERVICE: Cancellation of property ownership is done when the property is no longer exist, Reassessment of property valuation is done when there is a change in physical attributes of property like partial destruction, dilapidated structure and reclassification is done due to change in actual use like from agricultural to residential, commercial or industrial.

REQUIREMENTS: Letter Request of the owner for CANCELLATION, REASSESSMENT, RECLASSIFICATION

FEES REQUIRED: Cancellation Fee P100.00

Please follow these steps Processing Time/Transaction Hour Please approach/Responsible Personnel
1. Sign in Client Log Book 3 minutes Officer of the Day
2. Property Identification

Frontline staff verifies records on computer, assessment roll and tax map control roll.

9 minutes Shirley A. Delos Santos

Rustico D. Camonayan

Emma M. Cabalonga

Teodoro C. Baingan

Eliseo E. Padilla

Joel R. Bautista

Mary Antonette J. Malamug

3. Review of Documents

Frontline staff verifies if the       property owner has paid the current real property tax

Property owner must pay first the real property taxes before transaction starts.

1 minute Shirley A. Delos Santos

Rustico D. Camonayan

Emma M. Cabalonga

Teodoro C. Baingan

Eliseo E. Padilla

Joel R. Bautista

Mary Antonette J. Malamug

 

4. Site Inspection

Conduct ocular inspection

3 Hours Rustico D. Camonayan

Teodoro C. Baingan

Eliseo E. Padilla

Joel R. Bautista

5. Preparation of Documents

Frontline staff prepares and update documents. a. Cancellation, Notice of Cancellation b. Reassessment & Reclassify FAAS, AR, TD, PIM & TMCR, Inspection report

1 Hour Shirley A. Delos Santos

Rustico D. Camonayan

Emma M. Cabalonga

Teodoro C. Baingan

Eliseo E. Padilla

Joel R. Bautista

Mary Antonette J. Malamug

6. Payment of Fees to MTO 10 minutes Municipal Treasurer’s Personnel
7. Signing of Documents

The Municipal Assessor signs documents to be cancelled. Reassessment & reclassification of documents are recommended by the Municipal Assessor for approval by the Provincial Assessor

2 minutes Venus S. Agravante

Municipal Assessor

8. Issuance of Documents 1 minute Rustico D. Camonayan

Emma M. Cabalonga

Joel R. Bautista

Mary Antonette J. Malamug

Client feedback mechanisms for inquiries, recommendations, suggestions as well as complaints. Venus S. Agravante

Municipal Assessor

TOTAL RESPONSE TIME: 4 Hours 26 minutes

General Revision of Real Property TAX

Distribution of Tax Declaration