OFFICE OF THE PROVINCIAL ASSESSOR

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.

Mission

To be an integral part of the province in achieving its goal to attain sustainable growth through intensive and effective property identification and assessment.

Vision

The Provincial Assessor’s Office is one of the leading partners of the local chief executive in aspiring for the socio-economic development of the province through its improved tax assessment and mapping operations imbued by its dynamic and dedicated leadership.

LIST OF SERVICES

		(Page Number)
I.	Issuance of Tax Declaration- Transfer of Ownership, Segregation/ Consolidation, Correction & Revision a. Titled Properties b. Untitled Properties
II.	Issuance of New Tax Declaration (Land) a. Untitled and Undeclared Properties b. Titled but Undeclared Properties
III.	Issuance of New Tax Declaration (Improvement) a. High-Rise Residential/ Commercial Building (Condominiums. Condotels, and Apartelles) b. Newly Acquired Machineries
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
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)
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:
– 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 Description of Machineries Original Acquisition Cost (includes cost of freight, installation etc.) Original Date of Acquisition / Operation		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:
– 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