Wisdom of Life

Municipal Assessor’s Office

Municipal Assessor’s Office

Ramil M. Porqueriño
Municipal Assessor

Ground Floor Executive Bldg.
Municipal Plaza, Baler, Aurora

I. Functional Statement:

Exercise the functions of appraisal and assessment for taxation purposes of all real properties within the territorial jurisdiction; ensure that all laws and policies governing such appraisal and assessment are properly executed as to consistency with the New Real Property Assessment Manual.

II. Objectives:

To utilize real property taxes and administration as one instrument to gain financial strength and real property development in the entire jurisdiction.

A well-tax-mapped municipality utilizing real property taxes and administration as the instrument not only for gaining financial strength but for real property development in the entire locality.

MISSION

Municipal Assessor’s Office aims:

1.) To effectively educate our constituents on the merits of a rational and responsive real property assessment and appraisal system.
2.) Enforce uniformly the appraisal and assessment in accordance with the approved or duly enacted schedule of fair market values pursuant to R.A. no. 7160.
3.) Ensure that property assessment and appraisal particularly for a tax purpose is accurate, and that tax burden will be distributed equitably.
4.) Ensure that all real properties within our territorial jurisdiction are properly listed and declared.

GUIDELINES FOR REAL PROPERTY TAX

PURSUANT TO LOCAL GOVERNMENT CODE OF 1991
Sections 198 (a) (b) (c) (d), 199 (a) (b) (f) (g) (h) (m) (o) (q) (t);
Sections 202, 203, 204, 208, 217 222 224, 234 (a) (b) (c) (d) (e), 238 250
252 (a), 258, 260, 261, 262, 263, & 267

FUNDAMENTAL PRINCIPLES

The appraisal, assessment, levy and collection of real property tax shall be guided by the following fundamental principles:
(a) Real property shall be appraised at its current and fair market value;
(b) Real property shall be classified for assessment purposes on the basis to its actual use;
(c) Real property shall be assessed on the basis of a uniform classification within each local government unit;
(d) The appraisal, assessment, levy and collection of real property tax shall not be let to any private person.

DECLARATION OF REAL PROPERTY BY THE OWNER OR ADMINISTRATOR

It shall be the duty of all persons, natural or juridical, owning or administering real property, including improvements therein, within a city or municipality, or their duly authorized representative, to prepare, or to cause to be prepared and file with the provincial, city or municipal assessor, a sworn statement declaring the true value of their property, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant.

DUTY OF PERSON ACQUIRING REAL PROPERTY OR MAKING IMPROVEMENT THEREON

It shall also be the duty of any person, or his authorized representative, acquiring at any time real property in any municipality or city or making any improvement on real property, to prepare, or cause to be prepared, and file with the provincial, city or municipal assessor, a sworn statement declaring the true value of subject property, within sixty (60) days after the acquisition of such property or upon completion or occupancy of the improvement, whichever comes earlier.

DECLARATION OF REAL PROPERTY BY THE ASSESSOR

When any person, natural or juridical, by whom real property is required to be declared under section 202 hereof, refuses or fails for any reason to make such declaration within the time prescribed, the provincial, city or municipal assessor himself declare the property in the name of the defaulting owner, if known, or against an unknown owner as the case may be and shall assess the property for taxation in accordance with the provision of his title. No oath shall be required of a declaration thus made by the provincial, city or municipal assessor.

ACTUAL USE OF REAL PROPERTY AS BASIS FOR ASSESSMENT

Real property shall be classified, valued and assessed on the basis of its actual use regardless of where located, whoever owns it, and whoever uses it.

ASSESSMENT OF PROPERTY SUBJECT TO BACK TAXES

Real property declared for the first time shall be assessed for taxes for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment. Provided however, that such taxes shall be computed on the basis of the applicable schedule of values in force during the corresponding period.

If such taxes are paid on or before the end of the quarter following the date the notice of assessment was received by the owner or his representative, no interest for delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an interest at the rate of two percent (2 %) per month or a fraction thereof from the date of the receipt of the assessment until such taxes are fully paid.

APPRAISAL AND ASSESSMENT OF MACHINERY

(a) The fair market value of brand-new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost.
(b) If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrestre and handling, duties and taxes, plus cost of inland transportation, handling and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rates as fixed by the Central Bank.

ADDITIONAL AD VALOREM TAX ON IDLE LANDS

A province or city, or a municipality within the Metropolitan Manila Area may levy an annual tax on idle lands at the rate not exceeding five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax.

PAYMENT OF REAL PROPERTY TAXES IN INSTALLMENTS

The owner of the real property or the person having legal interest therein may pay the basic real property tax and the additional tax for Special Education Fund (SEF) due thereon without interest in four (4) equal installments; the first installment to be due and payable on or before March Thirty-first (31st); the second installment, on or before June Thirty (30); the third installment, on or before September Thirty (30); and the last installment on or before December Thirty-first (31st), except for special levy, the payment of which shall be governed by ordinance of the Sanggunian concerned.

The date for the payment of any other tax imposed under this Title without interest shall be prescribed by the Sanggunian concerned.

Payments of real property taxes shall first be applied to prior years delinquencies, interests, and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period.
WHERE TO GO: Municipal Assessor’s Office
Municipal Building
Baler, Aurora

Look for: Mr. Ramil M. Porqueriño

CONTACT NUMBER: 0908 884 3780

I.  Assessment of New/Undeclared Building/Improvement

REQUIREMENTS

1. Copy of the approved Building Permit Plan, and/or Certificate of Completion or Certificate of Occupancy issued by the local officials concerned;
2. Notice of the date of inspection, if the owner/administrator is not around, during the discovery;
3. Report of the inspection of the building/structure;
4. If Building Permit and certificates required in item No. 1 are not available, Accomplished Affidavit of Ownership or Sworn Statement of the Market Value of the Property.
5. Tax Clearance or Tax Receipt of Lot for the current year.

(Note: The appraisal of buildings shall be in accordance with the approved Schedule of Base Unit Construction Cost (SBUCC) for buildings, an integral part of the SFMV, and supported by the above-listed requirements.)

PROCEDURES

1. Field inspection and gathering of documents
2. Preparation of Field Sheet/Computation of values
3. Approval and signing of Field Sheet
4. Assignment of PIN and Numbering of Tax Declaration
5. Typing of Tax Declaration
6. Check and review of tax declaration
7. Approval of tax declaration
8. Recording of tax declaration
9. Data encoding of tax declaration
10. Release of owner’s copy of tax declaration
11. Segregation and binding of tax declaration, field sheet and other documents

Time Frame: 1 to 2 working day(s)

II. Assessment Of Undeclared Machinery

REQUIREMENTS

1. Sworn Statement declaring the actual cost of machinery

The appraisal of machinery for tax purposes shall be based on its actual cost to the owner. To support the actual cost, the declared value or sworn statement from the owner or responsible officer, in case of a corporation, shall be secured to form as an integral part of the appraisal report.

For imported brand new machinery, the market value shall be based on its acquisition cost which is the actual cost to the owner when the same is not yet depreciated or appraised within the year of its purchase, plus the cost of freight, insurance, bank and other charges such as brokerage, arrestre and handling, duties and taxes plus the cost of inland transportation, handling and installation charges at the present site. The cost in foreign currency shall be converted to peso cost on the basis of the foreign currency exchange rates when such machinery was actually purchased as fixed by the Central Bank of the Philippines

By the expressed provision of the Local Government Code, the acquisition cost of the machinery shall be based on the actual cost to the owner when it was acquired. The cost in foreign currency shall be converted to peso cost based on the foreign exchange rate then prevailing when the same was acquired.

In all other cases, the cost in foreign currency of imported machinery shall be converted to its peso equivalent based on exchange rates fixed by the Central Bank of the Philippines at the time of acquisition and apply a depreciation allowance of not exceeding 5 % per year.

In case of doubt as to the declared value of machinery as indicated in the sworn declaration of the owner, confirmation may be made by securing documents from the Bureau of Customs (BOC), Bureau of Internal Revenue (BIR), Securities and Exchange Commission (SEC) and other agencies of the Government.

PROCEDURES

1. Field inspection and gathering of documents
2. Preparation of Field Sheet/Computation of values
3. Approval and Signing of Field Sheet
4. Assignment of PIN and Numbering of Tax Declaration
5. Typing of tax declaration
6. Check and review of tax declaration
7. Approval of tax declaration
8. Recording of tax declaration
9. Data encoding of tax declaration
10. Release of owner’s copy of tax declaration
11. Segregation and binding of tax declaration, field sheet and other documents

Time Frame: 1 to 2 working day(s)

III. Assessment of Undeclared Land

REQUIREMENTS
for Untitled Property

1. A survey plan prepared by a duly licensed Geodetic Engineer approved by the Land Management Bureau (LBM) of the Department of Environment and Natural Resources (DENR)
2. A certification from the Department of Environment and Natural Resources Office (DENR) stating among others that the land is within the alienable and disposable area;
3. An affidavit of ownership and/or Sworn Statement declaring the Market Value of Real Property filed by the owner/administrator; Affidavit that the applicant is in long, continuous and notorious possession of the property;
4. A certification from Barangay Chairman that the declarant is the present possessor and occupant of the land and the certification of the adjoining owners duly sworn by the Barangay Chairman and/or the Municipal Mayor;
5. An ocular inspection/investigation report by the Assessor or his authorized representative;
6. Waiver of Rights.

(Note: Affidavit giving the Municipal Assessor the authority to cancel the tax declaration in case a person or a party presents stronger evidence claiming the same lot, such as title, or if the documents submitted are determined to be falsified, fraudulent, non-existent, fabricated or questionable.)

REQUIREMENTS
for Titled Property

1. A certified true copy of free patent, homestead or miscellaneous sales application must be submitted;
2. A certified true copy of the title issued by the Registrar of Deeds certifying among others that the original copy is intact and existing in the said registry;
3. Approved survey plan
4. Tax Clearance/Tax receipt (current year)

PROCEDURES

1. Field inspection and gathering of documents
2. Preparation of Field Sheet/Computation of values
3. Approval and signing of Field Sheet
4. Assignment of PIN and Numbering of Tax Declaration
5. Typing of Tax Declaration
6. Recording of tax declaration
7. Check and review of tax declaration
8. Approval of tax declaration
9. Data encoding of tax declaration
10. Release of owner’s copy of tax declaration
11. Segregation and binding of tax declaration, field sheet and other documents

Time Frame: 1 to 2 working day(s)

IV. Transfer of Ownership, Segregation and Other Transactions
REQUIREMENTS

1. TCT
2. Deed of Sale
3. Real Property Tax Clearance/Tax receipt for the current year
4. Transfer Tax Receipt
5. BIR Tax Clearance (CAR)
6. Community Tax Certificate (Cedula)

PROCEDURES

1. Present required documents
2. Cross checking of records
3. Preparation of Field Sheet
4. Assignment of PIN and Numbering of Tax Declaration
5. Typing of Tax Declaration
6. Check and review of tax declaration
7. Approval of tax declaration
8. Recording of tax declaration
9. Cancellation of previous tax declaration
10. Data encoding of tax declaration
11. Release of owners copy of tax declaration
12. Segregation and binding of tax declaration, field sheet and other documents

Time Frame: 20 to 30 minutes

V. Cancellation of Assessment

REQUIREMENTS

1. Letter-request of cancellation of assessment
2. Fire Certificate in case properties razed by fire; demolition permit in case building/improvement was demolished
3. Certificate of business closure in case of total dismantlement of machineries
4. Latest Real Property Tax Payment/ Tax Clearance

PROCEDURES

1. Ocular inspection
2. Investigation Report
3. Preparation of Notice of Cancellation
4. Approval by the Municipal Assessor of the Notice of Cancellation
5. Cancellation from the assessment roll and the computerized data base file

VI. Reclassification

REQUIREMENTS

1. Letter-request
2. Pictures/photos showing the present condition of the property
3. In case of church, SEC registration as non-profit religious or charitable institution
4. In case of school, DECS accreditation and SEC registration
5. In case of cooperatives, SEC registration
6. Latest Real Property Tax Payment

PROCEDURES

1. Land converted in other uses, e.g. agricultural to residential, residential to commercial, made known to the assessor in writing by the owner shall be inspected for confirmation of the actual condition/use of the property;
2. A report of the actual condition of the property and the recommendation thereof shall be rendered by the responsible personnel of the Municipal Assessor’s Office. Such report shall be submitted within fifteen (15) working days after inspection in accordance with the policy as may be prescribed by the Municipal Assessor;
3. Among others, the report may contain information regarding tangible land improvements, e.g. land leveling and compaction, construction of road networks, drainage and other relevant land amenities;

VII. Issuance of Certified True/Xerox Copy of Tax Declaration and Other Certifications

REQUIREMENTS
2. Letter-request
3. Certification Fee Receipt

PROCEDURES

1. Submission of required documents
2. Photocopying of tax declarations, and other documents requested
3. Checking and verification of documents submitted
4. Signing of certified true copies of tax declaration and other certifications requested
5. Releasing of certified true copies of tax declarations, and other certifications requested
6. Filling of the duplicate copies of all documents/certifications requested

Time Frame: 20-25 minutes

REQUIREMENTS
For BIR purposes (Certified True Copy of Tax Declaration, Certification of Latest Tax Declaration, Certification of No-Improvement and Certification of Property Holdings)

1. Letter-request
2. For certification of no improvement ocular inspection is required (Time Frame: 1 day)
3. For certification of no property; verification from files and records

Time Frame: 20-25 minutes

PROCEDURES

1. Submission of documents required
2. Encoding and generation of tax declarations requested
3. Checking and verification of the above generated certifications requested
4. Signing of certified true copies of tax declarations and other certifications requested
5. Releasing of certified true copies of tax declarations and other certifications requested
6. Filing of the duplicate copies of the above requested documents

Time Frame: 20-25 minutes

PROCEDURAL EXTENSION (CIRCUMTANCIAL)

1. Designation of officer-in-charge (in the absence of the Municipal Assessor).
a). The OIC will sign for and in behalf of the Municipal Assessor.
b). Entertain clients for their concern/request.

2. Every transaction shall be forwarded to the Provincial Assessor’s Office for review and the release of such is upon the approval of the Provincial Assessor.

Notice to Property Owners:

If a property owner is not satisfied with the assessment/reassessment of his/her property/ies, he/she may appeal to the local Board of Assessment Appeals within the period of sixty (60) days from the date of receipt of his/her Tax Declaration, pursuant to Section 216 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991.

Performance Pledge

Organizational Chart

Citizen’s Charter

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