A complete and and accurate base for real property taxation in the province of Cagayan
The administration, appraisal, assessment of real properties in the province for taxation purposes
A complete account of real property units subject to or exempt form real property tax
To implement real property tax administration in accordance with laws, rules and regulations on real property appraisal, assessment and property classification
To ensure that all laws and policies governing the appraisal and assessment of real properties for taxation purposes are properly executed.
To initiate, review, and recommend changes in policies and objectives, plans and programs, techniques and procedures, and practices in the valuation and assessment of real properties for taxation purposes.
To conduct frequent physical surveys to verify and determine whether all real properties within the province are properly listed in the assessment rolls.
To exercise functions of appraisal and assessment primarily for taxation purposes of real properties in the local government concerned.
To exercise technical supervision and visitorial functions over all component city and municipal assessors, coordinate with component city or municipal assessors in the conduct of tax mapping operations and all other assessment activities and provide all forms of assistance thereof. Provided, however, that upon full provision by the component city or municipality concerned to the assessor’s office of the minimum personnel equipment, the funding requirements as maybe prescribed by the Secretary of Finance, such functions shall be delegated to the said city or municipal assessor.
Receives and transmits to proper divisions all incoming official communication after the same have been properly noted by the Provincial Assessor;
Releases through mail or messenger or other means of sending all outgoing communications and records;
Prepares Budget Proposals for the office;
Manages disposition of Supplies/Materials;
Compiles all decrees, LOI, Assessment Regulations, Circulars and Administrative Issuances;
Ensures proper dissemination of issuances coming from the DOF Central and BLGF Regional Office;
Prepares payrolls, vouchers, and general correspondences;
Ensures proper implementation of CSC Rules & Regulations; and
Serves as custodian of all administrative records, i.e. leave file, DTRs, File 101.
Conducts periodic evaluation of assessment operations over the Municipal Assessor’s Office;
Reviews all tax declaration prepared by Municipal Assessors and the Property Valuation and Examination Division;
Reviews existing assessment procedures, techniques and policies and recommend measures for improvement, if necessary;
Recommends guidelines and policies to strengthen the real property tax administration;
Implements all assessment regulations issued by the Bureau of Local Government Finance, and recommend revision/modification applicable to the locality, if necessary;
Conducts fact-finding investigation of erring personnel of the Office.
Undertakes review of all tax declarations prepared by Municipal Assessors and the Assessment Standard and Examination Division for endorsement to the Assessment Operations Evaluation Division;
Reviews/revises/integrates preliminary Schedule of Market Values submitted by Municipal Assessors and prepares the final Schedule of Market Values;
Initiates/reviews/recommends plans and programs, techniques, procedures and practice relative to real property assessments;
Extends regular technical assistance to the Municipal Assessor pertaining to assessment of real property.
Secures/requires clients to secure the necessary documents (base maps) from the Bureau of Lands, Department of Agrarian Reform, Land Registration Commission, private geodetic engineers and other sources as need arises;
Conducts field inspection for identification and classification of properties and their ownerships;
Reviews, updates and maintains tax maps and all other index maps;
Maintains and updates final TMCR;
Assigns property index numbers (PIN);
Acts as custodian of original and blue print copies of all tax maps (MIN, SIM, TM, TMCR);
Coordinates with Property Valuation & Examination Division and the Assessment Standards & Examination Division on matters relative to property location, classification, area, improvements, ownership and PIN.
Prepares certified copies of assessment records and other related documents;
Establishes/installs records management systems & procedures such as proper filing methods, classification, cross-reference and storage of records;
Acts as custodian of permanent real property records such as TDs, schedule of market values, property ownership cards and sworn statements, supporting documents;
Maintains statistics on real property valuation through update of Records of Assessment & prepares corresponding required reports;
Recommends or effects disposal of inactive and obsolete official records;
Prepares and maintains required inventories of official assessment records;
Prepares and issues Certificate of Property Landholdings;
Updates Index Cards;
Prepares Journal of Approved Assessments and Cancelled Assessment by municipality;
Prepares and updates Assessment Roll;
Cancels superseded Tax Declaration and updates PRF caused by revision, transfer and sub-divisions.
Undertakes regular preparation of all tax declaration of assessment of real properties brought to the office by property owners and/or administrators and if warranted, conduct physical investigation and verify corrections of classification, actual use, physical condition, etc., of properties being assessed;
Conducts regular physical surveys to check and determine whether all real properties within the province are properly assessed;
Initiates, reviews and recommends change in policies, plans and programs, techniques, procedures and practices in the assessment of real properties;
Coordinates and monitors real property assessment activities of Municipal Assessors.
Initial Declaration of Property- These are real properties discovered for purposes of taxation for the first time.
Transfer of Property Declarations -These are real properties being transferred due to change of ownership either in the form of donation, sale of real property and such other form of alienation as are attached to the tax declaration being processed.
Revision of Property Declarations-These are done when changes occur in the use of real properties, classification, area and boundaries.
Issuance of Certificate of Property Holdings-
Issuance of Certified Copies of current and previous tax declarations and other pertinent documents.
Annotations of real estate mortgages/bail bonds.
Service Flowchart No. 1: TRANSACTIONS PREPARED BY THE MUNICIPAL ASSESSOR/WALK-IN TRANSACTORS FOR THE APPROVAL OF THE PROVINCIAL ASSESSOR
Service Flowchart No. 2: (WALK-IN Transaction for Property Declaration – BULDINGS/MACHINERIES/LANDS)
Service Flowchart No. 3: ASSESSMENT RECORDS AND INFORMATION MANAGEMENT DIVISION
REQUIREMENTS FOR THE APPRAISAL OF LAND DECLARED FOR THE FIRST TIME:
In cases of newly discovered lands wherein the possessor/occupant whose rights can not be established, the foregoing requirements under (1) to (5) hereof, shall likewise apply;
In case of lands of the public domain occupied and possessed by National Cultural Communities prior to July4, 1955, a certification from National Commission for Indigenous People (NCIP) shall be submitted.
In case of an untitled property being claimed by two or more persons whether natural or juridical, a tax declaration shall be issued for each claimant.
A. FOR UNTITLED PROPERTY
1.A survey plan prepared by a duly licensed Geodetic Engineer duly approved by the Land Management Bureau (LMB) of the Dep’t. of Environment and Natural Resources (DENR);
2. A certification from the Community Environment and Natural Resources Office (CENRO), 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 the barangay captain that the declarant is the present possessor and occupant of the land and the certification of the adjoining owners duly sworn to by the barangay captain and/or the municipal mayor;
5. An ocular inspection/investigation report by the assessor or his authorized representative;
6. Payment of not more than ten (10) years back taxes.
A. 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 Register of Deeds, certifying among others, that the original copy of which is intact and existing in the said registry;
3. Approved survey plan; and
4. Payment of not more than ten (10) years back taxes.
REQUIREMENTS IN THE APPRAISAL OF BUILDINGS AND OTHER STRUCTURES:
The appraisal of buildings shall be in accordance with the approved Schedule of Base Unit Construction Cost (SBUCC) for buildings, which is an integral part of the SFMV, and supported by the following:
a. Copy of the approved building permit, building plan, and/or Certificate of Completion or Certificate of Occupancy permit from local officials concerned;
b. Notice of the date of inspection, if the owner/administrator is not around during the discovery;
c. Report of inspection of the building/structure; and
d. Accomplished affidavit of ownership or Sworn Statement of the market value of the property, in the absence of a building permit or Certificates require under Item (a) above
REQUIREMENTS IF PROPERTY HAS AN EXISTING TAX DECLARATION:
B. Declaration of Heirship/Extra Judicial Partition:
Payment of previous and current year taxes or in lieu thereof, a certificate of tax clearance issued by the Provincial/Municipal Treasurer;
Affidavit of publication executed by the publisher
Before any property maybe reassessed/reclassified, the following documents must be submitted:
In case the property has an existing tax declaration, the request for the issuance of transfer of a tax declaration is based on:
A. A Deed of Conveyance or a Certification of Title: (Duly certified by the Register of Deeds)
Payment of previous and current year taxes or in lieu thereof, a Certificate of Tax Clearance issued by the Provincial/Municipal Treasurer;
Payment of Transfer Tax Fee as required by the Local Tax Code if the Deed of Conveyance was executed on or after October 1, 1973;
Certificate of Authority to Register (CAR) if the TRANSFER was executed on or after May 28, 1980 as per Revenue Memorandum Order No. 21-80 implementing Batas Pambansa Blg. 27 and Official Receipt (OR) of Capital Gains Tax (CGT), Estate Tax (ET) or Donor’s Tax (DT) as the case maybe;
Copy of Deed of Sale (Duly certified by the Register of Deeds)
Affidavit of the owner, stating therein the actual use of the property, the particulars of the improvement introduced and the value in his estimate;
Inspection report of the Municipal Assessor/Local Assessment Officer;
Receipt of payment for the previous and current year taxes or in lieu thereof, a certificate of tax clearance issued by the Provincial/Municipal Treasurer;
Certification from the Department of Agrarian Reform that the land to be reclassified from riceland or cornland is not within the coverage of Operation Land Transfer pursuant to PD No.27.
NOTE : Subject to the provisions of Adm. Order 226, dated May 16, 2008
a. Provincial Treasurer’s Office
- Land Tax Division – payment of taxes and transfer taxes
- Cash Receipts Division – payment of certifications
b. Provincial. Planning and Development Office
a. Register of Deeds – secure certified true copies of titles & supporting documents
b. Bureau of Internal Revenue (BIR) – payment of Capital Gains Tax (CGT) and Estate Tax (ET) & Donor’s Tax (DT)
c. Department of Environment and Natural Resources (DENR) – clients secure subdivision/sketch plans from this Office, as required by Provincial Assessor’s Office
d. Dept. of Agrarian Reform (DAR) - issues certifications to clients
e. Bureau of Local Gov’t. Finance (BLGF) - Provincial Assessor’s Office submit monthly & quarterly reports
f. Banks - annotate and release mortgage contracts
g. Municipal & Regional Trial Courts - annotate and release mortgage contracts; testify validity of documents issued by the Provincial Assessor’s Office
h. Municipal Assessor’s Offices - Local Gov’t. Units (LGUs) - submit reports to the Provincial Assessor’s Office re: real property assessments and cancellations; recipients of Journal of Assessment Transactions (JAT), Journal of Cancelled Assessments (JCA), and Notice of Encumbrances
i. Notaries Public
j. Securities and Exchange Commission (SEC)
k. Geodetic Engineers (Public/Private)
l. Department of Agriculture (DA)
m. National Commission on Indigenous People (NCIP)
n. Department of Trade and Industry (DTI) / Bureau of Industry (BOI)
o. HLURB
On records management:
Assessment Records
tax declaration/field appraisal assessment sheets together with attachment i.e. deed of sale, maps are bound either numerically by barangay, or numerically by municipality and stacked up in shelves;
ancillary records like assessment rolls, tax map control rolls and records of assessment, which are updated daily for as long as there are daily assessment transactions, are also bound per municipality and accordingly filed in certain shelves; and
Ownership index cards are arranged alphabetically and filed in index cards cabinets.
Administrative Records
are chronologically filed in individual folders, arranged alphabetically per subject matter and kept in filing cabinets.
1. Assigning Slip
2. Tax Declaration (Land, Building, Machineries)
3. Field Appraisal and Assessment Sheet (FAAS) – (Land, Building, Machineries)
4. Assessment Roll
5. Owner’s Record Form (ORF)
6. Property Record Form
7. BLGF Monthly Report
8. BLGF Quarterly Report
9. Monthly Journal of Assessment Transactions (JAT)
10. Monthly Journal of Cancelled Transactions (JCA)
11. Certificate of Property Holdings
12. Certificate of No Property Holdings
13. Certificate of Unavailability of Record
14. Real Property Tax Order of Payment
15. Notice of Cancellation
16. Notice of Annotation of Adverse Claim
17. Notice of Encumbrance Annotation on Real Properties
Local Revenue Generation & Resource Mobilization Program
Accountability And Discipline
LGU Capacity Building
Real Property Tax Information System-Installation, Operational and Maintenance.
Intensive tax information and assessment drive and real property tax information system.