MUNICIPAL ASSESSOR’S OFFICE
RODILLO S. CASTILLON, REA
Municipal Assessor
| MARILUZ D. DAZA | LAOO II | |
| RONNIE P. CARMELO | Tax Mapper I | |
| PAULO JAY S. FORRO | Computer Operator I | |
| PETER H. FLORO | Administrative Aide VI | |
| HERMIEL O CASILAGAN | Job Order | |
| FAITH D. DAZA | Job Order | |
| JERWIN LAMPEDARIO | Job Order |
BRIEF DESCRIPTION OF THE NATURE & FUNCTION OF THE OFFICE/AGENCY:
Real Property Taxation is embodied in Book II, Title II of the Local Government Code of 1991 which governs the appraisal and assessment of real property for purposes of taxation by provinces, cities, and municipalities, as well as the levy, collection and administration of the real property tax in the Philippines.
Functions of the Office of the Municipal Assessor:
- Ensure that all laws & policies governing the appraisal & assessment of real properties are correctly executed.
- Initiate, review and recommend changes in policies and objectives, plans and programs, techniques, procedures & practices in the valuation & assessment of real properties for taxation purposes.
- Establish a systematic method of real property assessments.
- Install & maintain real property identification & accounting system.
- Exercise the function of appraisal & assessment primarily for taxation purposes of all real property in the LGU concerned.
- Submit a monthly, quarterly & semi-annual report of all assessments as well as cancellations & modifications assessments.
TRANSFER OF OWNERSHIP OF TAX DECLARATION
| STEPS | DURATION | REQUIREMENT | FEES | PERSON RESPONSIBLE | LOCATION |
| Customer comes for transaction | 2 min. | Checks the authenticity of the requirements | none | – | Municipal Assessor’s Office |
| Identify ownership in files | 2 min. | none | – | Municipal Assessor’s Office | |
| Tying up with tax mapping records | 20min. | none | – | Municipal Assessor’s Office | |
| Appraise and assess the land | 15 min. | none | – | Municipal Assessor’s Office | |
| Assigning of RP # to FAAS | 5 min. | none | – | Municipal Assessor’s Office | |
| Updating of TMCR | 3 min. | none | – | Municipal Assessor’s Office | |
| Recommends for approval by the Deputy Provincial & Municipal Assessor of capitol extension office. | 2 min. | none | – | Municipal Assessor’s Office | |
| Submits to Capitol Extension Office at Lebak, S.K. for approval | 1 day | If party-waiting at least 4 hours. | none | – | Municipal Assessor’s Office |
| Records approved RPFAAS | 3 min. | none | – | Municipal Assessor’s Office | |
| Prepare Index Card | 2 min. | none | – | Municipal Assessor’s Office | |
| Prepare true copy of tax declaration for the owner | 5 min. | 90.00 | – | Municipal Treasurer’s Office |
ISSUANCE OF CERTIFICATION
(Existing/NO existing Improvements, Exact Location of Property, Total landholdings and other related documents)
| STEPS | DURATION | REQUIREMENT | FEES | PERSON RESPONSIBLE | LOCATION |
| Client comes in for request | 1 min. | none | – | Municipal Assessor’s Office | |
| Verification from the office records | 3 min. | none | – | Municipal Assessor’s Office | |
| Preparation/typing/Printing of certification | 10 min. | Official receipt from the MTO | P90.00 | – | Municipal Assessor’s Office |
| Municipal Assessor’s Office | 2 min. | none | – | Municipal Assessor’s Office | |
| Recording and releasing of certification | 2 min. | none | – | Municipal Assessor’s Office |
ISSUANCE OF TRUE COPY OF TAX DECLARATION
| STEPS | DURATION | REQUIREMENT | FEES | PERSON RESPONSIBLE | LOCATION |
| Client comes in for transaction | 1 min. | none | – | Municipal Assessor’s Office – Records | |
| Verification of data in the files and generation of true copy of tax declaration | 5 min. | Official receipt from the MTO | P50.00 | – | Municipal Assessor’s Office |
| Reviews and initials of true copy of tax declaration | 3 min. | none | – | Municipal Assessor’s Office | |
| Approval of true copy of tax declaration | 2 min. | none | – | Municipal Assessor’s Office | |
| Records and release of true copy of tax declaration to the client. | 2 min. | none | – | Municipal Assessor’s Office |
CONDUCT FIELD INSPECTION AND VERIFICATION OF REAL PROPERTY SUBJECT TO ASSESSTMENT/RE-ASSESSTMENT.
CONDUCT FIELD INSPECTION FOR IDENTIFICATION OF PROPER LOCATION, OWNERSHIP, AND CLASSIFICATION OF REAL PROPERTIES.
| STEPS | DURATION | REQUIREMENT | FEES | PERSON RESPONSIBLE | LOCATION |
| Client request for ocular inspection of the property | 2 min. | none | Any available assessment personnel | Municipal Assessor’s Office | |
| Conducts actual ocular inspection of the property | Depends on the distance of the property | none | – | Municipal Assessor’s Office | |
| Tying up of actual findings with records on file | 10 min. | none | – | Tax Mapping Section | |
| Appraisal and assessment | 5 min. | none | – | Appraisal Section | |
| Updating of TMCR | 3 min. | none | – | Tax Mapping Section | |
| Recommends for approval | 2 min. | none | – | MAO | |
| Submits to capitol extension office for approval | 1 day | none | – | Isulan, SK | |
| Records approved RPFAAS | 3 min. | none | – | Municipal Assessor’s Office | |
| Prepares true copy of assessment record | 3 min. | Official receipt from the MTO | none | – | Municipal Assessor’s Office |
| Approves true copy of assessment record | 2 min. | none | – | Municipal Assessor’s Office | |
| Releases document to client | 1 min. | none | – | Municipal Assessor’s Office |
CONDUCT FIELD INSPECTION FOR IDENTIFICATION OF PROPER LOCATION, OWNERSHIP, AND CLASSIFICATION OF REAL PROPERTIES.
| STEPS | DURATION | REQUIREMENT | FEES | PERSON RESPONSIBLE | LOCATION |
| Client request for ocular inspection of the property | 2 min. | none | Any available assessment personnel | Municipal Assessor’s Office | |
| Conducts actual ocular inspection of the property | Depends on the distance of the property | none | – | Municipal Assessor’s Office | |
| Tying up of actual findings with records on file | 10 min. | none | – | Tax Mapping Section | |
| Appraisal and assessment | 5 min. | none | – | Appraisal Section | |
| Updating of TMCR | 3 min. | none | – | Tax Mapping Section | |
| Recommends for approval | 2 min. | none | – | MAO | |
| Submits to capitol extension office for approval | 1 day | none | – | Isulan, SK | |
| Records approved RPFAAS | 3 min. | none | – | Municipal Assessor’s Office | |
| Prepares true copy of assessment record | 3 min. | Official receipt from the MTO | none | – | Municipal Assessor’s Office |
| Approves true copy of assessment record | 2 min. | none | – | Municipal Assessor’s Office | |
| Releases document to client | 1 min. | none | – | Municipal Assessor’s Office |
FORMS