OFFICE OF THE PROVINCIAL ASSESSOR
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Mission
To be an integral part of the province in achieving its goal to attain sustainable growth thru intensive and effective property identification and assessment.
Vision
The provincial assessor’s office is the leading partner of the local chief executive in aspiring for the socio-economic development of the province thru its improved tax assessment and mapping operations imbued by its dynamic and dedicated leadership.
Organization’s Brief Description
The Office of the Provincial Assessor is mandated to be part of the revenue generation of the Provincial Government through the assessment of all taxable properties which include land, buildings, machineries and other structures. Part of this function is to bring about a fair, reasonable and equitable imposition of tax, the basis of which is the Schedule of Market Value duly approved by the Provincial Sanggunian.
LIST OF SERVICES
(Page Number) | ||
I. | Issuance of Tax Declaration- Transfer of Ownership, Segregation/ Consolidation, Correction & Revision a. Titled Properties
b. Untitled Properties |
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II. | Issuance of New Tax Declaration (Land) a. Untitled and Undeclared Properties
b. Titled but Undeclared Properties |
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III. | Issuance of New Tax Declaration (Improvement) a. High-Rise Residential/ Commercial Building (Condominiums. Condotels, and Apartelles)
b. Newly Acquired Machineries |
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IV. | Reassessment, Cancellation, and Correction of Assessments | |
V. | Request For Certified True Copy Of Real Property Assessment Documentsbr>
a. Certification Of Aggregate Landholdings
b. Certified Photocopy of Tax Declarations c. Annotation or Cancellation of Mortgages, Encumbrances & Its Releases |
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VI. | Verification/Identification Of Real Properties And Issuance Of Tax Map |
I. ISSUANCE OF TAX DECLARATION – TRANSFER OF OWNERSHIP
Notification of Transfer of Real Property Ownership – Any person who shall transfer real property ownership to another shall notify the provincial, city or municipal assessor concerned within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the description of the property alienated, the name and address of the transferee. (Section 208, RA 7160)
Office or Division: | Provincial Assessor’s Office/ Assessment Standard and Examination Division | ||
Classification: | • Simple (single transaction transfer; with complete and correct documentary requirements) • Complex (Subdivision, Consolidation, Segregation; with documents not matching provincial data/record) • Highly Technical (with cases, lacking/incomplete documentary requirements, Newly-Discovered/ Declared Properties and for Reassessment subject to ocular inspection scheduling) |
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Type of Transaction: | Government to Citizens, Government to Business, Government to Government | ||
Who may avail: | General Public | ||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||
Basic Requirements: | |||
– 1 valid Government-issued ID of the applicant and 1 photocopy | Requesting Party/ Landowner | ||
– Notarized Special Power of Attorney (SPA)/ Authorization Letter (if applicant is not the owner) | Requesting Party/ Landowner/ Notary Public/ Law Office | ||
Documentary Requirements: | |||
– Transfer Certificate of Title (TCT) or Certified True Copy of Title (after four months upon RD release), if Titled | Requesting Party/ Landowner/ Register of Deeds | ||
– Notarized Deed of Conveyance | Requesting Party/ Landowner | ||
– Certificate Authorizing Registration (CAR) | BIR | ||
– Transfer Tax Receipt | Municipal/ Provincial Treasurer | ||
– Real Property Tax Receipt/ Tax Clearance | Municipal/ Provincial Treasurer | ||
– Tax Declaration (Current) | Requesting Party/ Landowner/ Municipal/Provincial Assessor | ||
– Approved Plan (for Subdivision, Consolidation, Segregation, EJS and EJP) | LRA/DENR | ||
– Certified True Copy of court decisions, finalities adjudication, etc. if with land ownership/registry disputes | RTC |
CLIENT STEPS | AGENCY ACTION/s | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
---|---|---|---|---|
1. Requests for transfer of ownership | 1.1 Interviews the client and endorses him/her to the Local Assessment Operations Officer concerned | None | 10 minutes | LAOO IV, LAOO III, AA VI, AA I |
2. Submit photocopies of required documents | 2.1 Verifies the completeness of documents 2.2 Requests Provincial Copy of Tax Declaration from the Records Division and verifies its status and validity 2.3 Verifies the property from the Municipal Records and requests for Tax Declaration Number/ Property Index Number |
None | 1 hour | LAOO IV, LAOO III, LAOO II, LAOO I, AC I, AA I |
3. Fills-up transaction slip | None | 15 minutes | ||
4. Pays processing fee/s for issuance of TD at PTO | 4.1 Scans the title and encode details to the database for Tax Mapping Division plotting | 15 minutes | LAOO IV, LAOO III, LAOO II, LAOO I, AC I, AA I, | |
4. Pays processing fee/s for issuance of TD at PTO | 4.1 Scans the title and encode details to the database for Tax Mapping Division plotting | 15 minutes | LAOO IV, LAOO III, LAOO II, LAOO I, AC I, AA I, | |
5. Digitizes/plots the property based on the property’s technical description | Draftsman I, AA I | |||
6. Prepares the Tax Declaration and other forms | 30 minutes | LAOO IV, LAOO III, LAOO II, LAOO I, AC I, AA I | ||
7. Reviews the documents, FAAS and Tax Declaration; affix initials to recommend approval | 25 minutes | LAOO IV | ||
8. Registers and records the Transaction in the Tax Map Control Roll and ensures the proper Property Index Numbering | 40 minutes | TM II, Draftsman II, Draftsman I, AA I | ||
9. Receives and records tax declaration for review and approval of the Assistant Department Head/Department Head | 5 minutes | AA IV, AA I | ||
11. Records and transmits approved tax declaration to the Assessment Division/personnel | 5 minutes | AA IV, AA I | ||
12. Transmit the approved Tax Declaration to Records Division for registration and assigning of Notice of Assessment number | 15 minutes | LAOO IV, LAOO III, LAOO I, AA I | ||
13. Issues owner’s copy to the owner/ authorized party | 5 minutes | LAOO IV, LAOO III, LAOO II, LAOO I, AC I, AA I | ||
TOTAL | 4 Hours & 40 Minutes |
II. ISSUANCE OF NEW TAX DECLARATION – LAND
Office or Division: | Provincial Assessor’s Office/ Assessment Standard and Examination Division | ||
Classification: | Complex | ||
Type of Transaction: | Government to Citizens, Government to Business, Government to Government | ||
Who may avail: | General Public | ||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||
Basic Requirements: | |||
– 1 valid Government-issued ID of the applicant and 1 photocopy | Requesting Party/ Landowner | ||
– Notarized Special Power of Attorney (SPA)/ Authorization Letter (if applicant is not the owner) | Requesting Party/ Landowner/ Notary Public/ Law Office | ||
Documentary Requirements: | |||
– Certified True Copy of Title, if Titled | Requesting Party/ Landowner/ Register of Deeds | ||
– Request Letter from owner or interested party | Requesting Party/ Landowner | ||
– Cadastral/ Approved Sketch Plan signed by Geodetic Engineer | LRA/DENR | ||
– Collection of Back Taxes (10 years + Current Year) upon issuance of TD: inscribed in the TD memoranda | Municipal/ Provincial Treasurer | ||
– Ocular Inspection Report signed by the Assessing Officer | Municipal Assessor | ||
– Certified True Copy of court decisions, finalities adjudication, etc. if with land ownership/registry disputes | RTC | ||
*Additional for Untitled and Undeclared: | |||
– Notarized Affidavit of Land Ownership & Possession | Notary Public/ Law Office | ||
– Certification/ List of Claimants as per Cadastro | DENR | ||
– Notarized Affidavit of Adjoining Landowners | Notary Public/ Law Office | ||
– Barangay Certificate of Land Ownership that the declarant is the present possessor and occupant of the land | Barangay Captain | ||
– Certificate of Alienable & Disposable Land | DENR/ CENRO |
CLIENT STEPS | AGENCY ACTION/s | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
---|---|---|---|---|
1. Requests for New TD | 1.1 Interviews the client and endorses him/her to the Local Assessment Operations Officer concerned | None | 10 minutes | LAOO IV, LAOO III, AA VI, AA I |
2. Submit photocopies of required documents | 2.1 Verifies the completeness of documents | None | 1 hour | LAOO IV, LAOO III, LAOO II, LAOO I, AC I, AA I |
3. Transmits and Coordinates the request to the Municipal Assessor concerned | None | 15 minutes | ||
4. Conducts Ocular Inspection; Prepares Ocular Inspection Report; Recommends the Approval of TD; Transmits TD to the Provincial Assessor for review and approval | 4.1 Scans the title and encode details to the database for Tax Mapping Division plotting | 1 hour | LAOO IV, LAOO III, LAOO II, LAOO I, AC I, AA I, | |
4. Pays processing fee/s for issuance of TD at PTO | 4.1 Scans the title and encode details to the database for Tax Mapping Division plotting | Municipal Assessor’s Office Personnel | ||
5. Reviews the documents, FAAS and Tax Declaration; affix initials to recommend approval | 40 minutes | LAOO IV | ||
6. Digitize/plots the property based on the property’s technical description & Register and record the Transaction in the Tax Map Control Roll and ensures the proper Property Index Numbering | 40 minutes | AA IV, AA I | ||
7. Receives and records tax declaration for review and approval of the Assistant Department Head/Department Head | 5 minutes | LAOO IV | ||
8. Reviews and approves the tax declaration | 30 minutes | PGDH, PGADH | ||
9. Issues owner’s copy to the owner/ authorized party | 5 minutes | LAOO IV, LAOO III, LAOO II, LAOO I, AC I, AA I | ||
TOTAL | 4 Hours & 10 Minutes |
III. ISSUANCE OF NEW TAX DECLARATION – IMPROVEMENT
Office or Division: | Provincial Assessor’s Office/ Property Valuation Examination Division | ||
Classification: | Complex | ||
Type of Transaction: | External; Income Generating | ||
Who may avail: | General Public | ||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||
Basic Requirements: | |||
– 1 valid Government-issued ID of the applicant and 1 photocopy | Requesting Party/ Landowner | ||
– Notarized Special Power of Attorney (SPA)/ Authorization Letter (if applicant is not the owner) | Requesting Party/ Landowner/ Notary Public/ Law Office | ||
Documentary Requirements: For Building / Other Improvement: |
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– Approved Building Floor Plan | Municipal Engineer | ||
– Building Permit (Photocopy) | Municipal Engineer | ||
– Certificate of Occupancy (Photocopy) | Municipal Engineer | ||
– Certificate of Completion (Photocopy) | Municipal Engineer | ||
– Sworn Statement of true and fair current Market Value of the Property | Notary Public/Law Office | ||
– Official Receipt of updated payment of Real Property Tax (Land) | Municipal/Provincial Treasurer | ||
– Ocular Inspection Report | Municipal/Provincial Assessor | ||
For High-Rise Residential / Commercial Building (Condominiums, Condotels, and Apartelles): | |||
– Approved Building Floor Plan | Municipal Engineer | ||
– Building Permit (Photocopy) | Municipal Engineer | ||
– Certificate of Occupancy (Photocopy) | Municipal Engineer | ||
– Certificate of Completion (Photocopy) | Municipal Engineer | ||
– Condominium Certificate of Title (CCT) | Register of Deeds | ||
– Ocular Inspection Report | Municipal/Provincial Assessor | ||
– Tabulation of Saleable and Non-Saleable Areas | Building Owner/ Engineer/ Architect/ Developer | ||
– List of Capital Equipment | Building Owner/ Engineer/ Architect/ Developer | ||
– Registration/Declaration Fee Receipt | Municipal/Provincial Treasurer | ||
For Newly-Acquired Machineries: | |||
– Detailed listing of Machineries; and |
Requesting Party/ Landowner/td> | ||
– Notarized Sworn Statement of the true value of Machineries | Notary Public/Law Office | ||
– Ocular Inspection Report | Municipal/Provincial Assessor |
CLIENT STEPS | AGENCY ACTION/s | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
---|---|---|---|---|
1. Requests for New TD | 1.1 Interviews the client and endorses him/her to the Local Assessment Operations Officer concerned | None | 10 minutes | LAOO IV, LAOO III, AA VI, AA I |
2. Submit photocopies of required documents | 2.1 Verifies the completeness of documents | None | 1 hour | LAOO IV, LAOO III, LAOO II, LAOO I, AC I, AA I |
3. Transmits and Coordinates the request to the Municipal Assessor concerned | None | 1 hour | LAOO IV, LAOO III, LAOO II, LAOO I, AC I, AA I | |
4. Conducts Ocular Inspection; Prepares Ocular Inspection Report; Recommends the Approval of TD; Transmits TD to the Provincial Assessor for review and approval | Municipal Assessor’s Office personnel | |||
5. Reviews the documents, FAAS and Tax Declaration; affix initials to recommend approval | 40 minutes | LAOO IV | ||
6. Digitize/plots the property based on the property’s technical description & Register and record the Transaction in the Tax Map Control Roll and ensures the proper Property Index Numbering | 40 minutes | TM II, Draftsman II, Draftsman I, AA I | ||
7. Receives and records tax declaration for review and approval of the Assistant Department Head/Department Head | 5 minutes | AA IV, AA I | ||
8. Reviews and approves the tax declaration | 30 minutes | PGDH, PGADH | ||
9. Issues owner’s copy to the owner/ authorized party | 5 minutes | LAOO IV, LAOO III, LAOO II, LAOO I, AC I, AA I | ||
TOTAL | 4 Hours & 10 Minutes |
IV. REASSESSMENT, CANCELLATION, AND CORRECTION OF ASSESSMENTS
Office or Division: | Provincial Assessor’s Office/ Property Valuation Examination Division | ||
Classification: | Complex | ||
Type of Transaction: | External; Income Generating | ||
Who may avail: | General Public | ||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||
Basic Requirements: | |||
– 1 valid Government-issued ID of the applicant and 1 photocopy | Requesting Party/ Landowner | ||
– Notarized Special Power of Attorney (SPA)/ Authorization Letter (if applicant is not the owner) | Requesting Party/ Landowner/ Notary Public/ Law Office | ||
Documentary Requirements: For Building / Other Improvement: |
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– Request letter for Cancellation, Revision, and Assessment (Reassessment) | Requesting Party/ Landowner | ||
– Real Property Tax Receipt/ Tax Clearance | Municipal Engineer | ||
– Barangay Certificate/ Clearance (for cancellation/demolition of building) | Barangay Captain | ||
– Demolition Permit | Office of the Building Official/ Subdivision Home Owners Association (if applicable) | ||
– Certification (if property has been razed by fire) | BFP | ||
– Inspection Report | Municipal/Provincial Assessor |
CLIENT STEPS | AGENCY ACTION/s | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
---|---|---|---|---|
1. Requests for Reassessment / Cancellation / Correction | 1.1 Interviews the client and endorses him/her to the Local Assessment Operations Officer concerned | None | 10 minutes | LAOO IV, LAOO III, AA VI, AA I |
2. Submit photocopies of required documents | 2.1 Verifies the completeness of documents 2.2 Requests Provincial Copy of Tax Declaration from the Records Division and verifies its status and validity 2.3 Verifies the property from the Municipal Records and requests for Tax Declaration Number/ Property Index Number |
None | 1 hour | LAOO IV, LAOO III, LAOO II, LAOO I, AC I, AA I |
3. Fills-up transaction slip | None | 15 minutes | LAOO IV, LAOO III, LAOO II, LAOO I, AC I, AA I | |
4. Pays processing fee/s for issuance of TD at PTO | 4.1Scans the title and encode details to the database for drafting Notice of Cancellation; Note: Schedules and conducts Ocular Inspection for Reassessment (2-3 days) |
15 minutes | LAOO IV, LAOO III, LAOO II, LAOO I, AC I, AA I | |
5. Reviews the documents, FAAS and Tax Declaration; affix initials to recommend approval | 25 minutes | LAOO IV | ||
6. Registers and records the Transaction in the Tax Map Control Roll and ensures the proper Property Index Numbering | 5 minutes | AA IV, AA I | ||
7. Receives and records tax declaration for review and approval of the Assistant Department Head/Department Head | 5 minutes | AA IV,AA I | ||
8. Reviews and approves the tax declaration | 30 minutes | PGDH, PGADH | ||
9. Records and transmits approved tax declaration to the Assessment Division/personnel | 5 minutes | AA IV, AA I | ||
10. Transmit the approved Tax Declaration to Records Division for registration and assigning of Notice of Assessment number | 15 minutes | LAOO IV, LAOO III, LAOO I,AA I | ||
11. Issues owner’s copy to the owner/ authorized party | 5 minutes | LAOO IV, LAOO III, LAOO II, LAOO I, AC I, AA I | ||
TOTAL | 3 Hours & 45 Minutes |
V. REQUEST FOR CERTIFIED TRUE COPY OF REAL PROPERTY ASSESSMENT DOCUMENTS
Office or Division: | Provincial Assessor’s Office/ Records Management Division | ||
Classification: | Simple | ||
Type of Transaction: | Government to Citizens, Government to Business, Government to Government | ||
Who may avail: | General Public | ||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||
Basic Requirements: | |||
– 1 valid Government-issued ID of the applicant and 1 photocopy | Requesting Party/ Landowner | ||
– Notarized Special Power of Attorney (SPA)/ Authorization Letter (if applicant is not the owner) | Requesting Party/ Landowner/ Notary Public/ Law Office | ||
– Death / Birth / Marriage Certificate (if requestor is the Heir of the Declarant) | PSA / LCR | ||
– Data Privacy Consent with valid ID (if requestor is a Bank/ Private Agency Representative) | Landowner | ||
Documentary Requirements – Aggregate Landholdings: | |||
For DAR Clearance: | |||
– Aggregate Landholdings (Photocopy) | Municipal Assessor | ||
– Notarized Deed of Conveyance (Photocopy) | Requesting Party/ Landowner | ||
Documentary Requirements- Certified Copy of Tax Declaration: | |||
– Tax Declaration (Photocopy) | Requesting Party/ Landowner | ||
– RPT Receipt | Municipal/Provincial Treasurer | ||
Documentary Requirements- Annotation or Cancellation of Mortgages, Encumbrances & Its Releases: | |||
– Real Estate Mortgage (Original) | Requesting Party/ Landowner | ||
– Cancellation of Mortgage (Original) | Requesting Party/ Landowner | ||
– Court Decision for Certificate of Sale (Original or Certified True Copy) | RTC | ||
– Secretary Certificate (for Banks) | Requesting Party/ Landowner | ||
– Authorization Letter (for Bank Representative) | Requesting Party/ Landowner |
CLIENT STEPS | AGENCY ACTION/s | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
---|---|---|---|---|
1. Interviews upon presentation of the documents/ requirements | None | 15 – 20 minutes | LAOO IV, AA VI, AA I | |
2. Fills-up transaction slip | None | 5 – 10 minutes | ||
3. Verification/ Research (All Municipalities) | None | 30 – 40 minutes | AA I | |
4. Pays Certification Fee | Php | PTO | ||
5. For Research (Manual Trace and photocopying of Tax Declaration/s) a. Records Management b. Assessment Operations c. Tax Mapping Operations Other research / verification (PTO) |
20-30mins-Simple Certification (1 page) 30mins-1hr-Complex Certifications (3-4 pages) |
AA I | ||
6. Encoding | 5 minutes | AA IV, AA I | ||
7. Review and Checking | 20 – 30 minutes | LAOO IV, LAOO III, AA I | ||
8. Approval | 5 – 10 minutes | PGDH, LAOO IV, LAOO III | ||
9. Release | 5 minutes | AA III, AA I |
VI. VERIFICATION/IDENTIFICATION OF REAL PROPERTIES AND ISSUANCE OF TAX MAP
Office or Division: | Provincial Assessor’s Office / Tax Mapping Division | ||
Classification: | Simple | ||
Type of Transaction: | Government to Citizens, Government to Business, Government to Government | ||
Who may avail: | General Public | ||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||
– Tax Declaration | Requesting Party/ Landowner | ||
– Title | Register of Deeds/ Landowner | ||
– Valid Government-issued ID of the applicant and 1 photocopy | Requesting Party/ Landowner | ||
– Authorization Letter with Valid ID of property owner and authorized representative | Requesting Party/ Landowner | ||
– Approved Plan | LRA/DENR |
CLIENT STEPS | AGENCY ACTION/s | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
---|---|---|---|---|
1. Approach the front liner | None | 2 – 5 minutes | ||
2. Present the required documents for verification of Real Properties | 2.1 For Research | 15 – 30 minutes | TM II, Draftsman II, Draftsman I, AA I | |
3. For Payment | Plotting of Title- 110 Tax Map- 100 Approved Plan- 100 Digitized Map- 150 |
PTO | ||
4. Preparation of photocopy of cadastral maps or base maps/plotted titles/sketch plan for property boundaries | 15 – 30 minutes | TM II, Draftsman II, Draftsman I, AA I | ||
5. For release | 5 minutes | TM II, Draftsman II, Draftsman I, AA I |