GOVERNMENT SERVICES

Services

STAN Satellite Office

REAL PROPERTY TAX
(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