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OFFICE OF THE MUNICIPAL ASSESSOR
GROUND FLOOR - LEFT SIDE OF THE MUNICIPAL HALL
☎ (046) 413 - 0601 LOCAL 106

Transfer of Tax Declaration


Requirements for Simple Transfer of Tax Declaration
✓ Original Copy of Document with BIR Annotation
✓ Deed of Absolute Sale/ Donation/ Assignment/ Exchange/ Extrajudicial Settlement of Estate
✓ Certificate Authorizing Registration (CAR)
✓ Capital Gains & Doc. Stamp Tax/ Donor’s Tax / Estate Tax
✓ Certified true electronic copy of newly-transferred title
✓ Real Property Tax Receipt-current
✓ Transfer Tax Receipt (Original receipt/ Cert. from the Provincial Treasurer)
✓ Processing Fee
           
Other Documents Required:
✓ Certified true electronic copy of cancelled title
✓ Partition Agreement
✓ Technical Description & Approved Plan /Sketch Plan
✓ Affidavit of Insertion
✓ Affidavit of Correction
✓ Affidavit of Publication
✓ Affidavit refers to One & the same property
✓ Affidavit of Adjoining Owner
✓ Affidavit of 2 disinterested person
✓ Special Power of Attorney
✓ DAR Clearance in case of Agricultural Land
✓ Cancellation of mortgage
✓ Secretary’s Certificate
✓ Ocular Inspection Report

NOTE: Other documents may be required if the above cited documents proved insufficient

Tranfer of Tax Declaration
Requirements for Simple Transfer of Tax Declaration
✓ Original Copy of Document with BIR Annotation
✓ Deed of Absolute Sale/ Donation/ Assignment/ Exchange/ Extrajudicial Settlement of Estate
✓ Certificate Authorizing Registration (CAR)
✓ Capital Gains & Doc. Stamp Tax/ Donor’s Tax / Estate Tax
✓ Certified true electronic copy of newly-transferred title
✓ Real Property Tax Receipt-current
✓ Transfer Tax Receipt (Original receipt/ Cert. from the Provincial Treasurer)
✓ Processing Fee
           
Other Documents Required:
✓ Certified true electronic copy of cancelled title
✓ Partition Agreement
✓ Technical Description & Approved Plan /Sketch Plan
✓ Affidavit of Insertion
✓ Affidavit of Correction
✓ Affidavit of Publication
✓ Affidavit refers to One & the same property
✓ Affidavit of Adjoining Owner
✓ Affidavit of 2 disinterested person
✓ Special Power of Attorney
✓ DAR Clearance in case of Agricultural Land
✓ Cancellation of mortgage
✓ Secretary’s Certificate
✓ Ocular Inspection Report

NOTE: Other documents may be required if the above cited documents proved insufficient

Appraisal and Assessment of Real Property


Section 203 of the Local Government Code 1991 - “It shall also be the duty of any person, or his authorized representative, acquiring at any time real property in any municipality or city or making any improvement on real property, to prepare or cause to be prepared, and file with the provincial, city or municipal Assessor, a sworn statement declaring the true value of subject property within sixty (60) days after the acquisition of such property or upon completion or occupancy of the improvement, whichever comes earlier.”

Requirements for New Declaration of Improvements
with Market Value below Php. 2,000,000.00 only

✓ Building Permit
✓ Occupancy Permit / Certificate of Completion
✓ Approved Building Floor Plan
✓ Sworn Statement of True Value of Property
✓ CTC of Tax Dec or Title (If Any) for land reference

NOTE: Ocular Inspection and Approval of building & other improvements / structure shall be made upon completion and submission of the required documents.
           
PROCEDURE ON REAL PROPERTY APPRAISAL & ASSESSMENT OPERATIONS
✓ Inspection of Documentary Requirements
✓ Accomplished application form by presenter
✓ Verification of Tax Dec as to Ownership & Annotations (Mortgage, lis pendens, adverse claim)
✓ Preparation of Reference Document
✓ Scheduling of Inspection of Property (If necessary)
✓ Preparation of Inspection Report
✓ Computing of Market Value & Assessed Value
✓ Preparation of Field Sheet
✓ Encoding of Field Appraisal & Assessment Sheet (FAAS) & Tax Dec
✓ PIN assignment
✓ Reviewing of FAAS & Tax Dec
✓ Numbering of FAAS & Tax Dec
✓ Approval of FAAS & Tax Dec
✓ Encoding of Notice of Assessment (NOA)
✓ Printing of FAAS, NOA & Tax Dec
✓ Signing of Tax Dec, FAAS & NOAs
✓ Releasing of Owner’s Copy


NOTE: THIS GENERAL PROCESS IS ALSO APPLICABLE TO THE FF TRANSACTION:
             New appraisal or assessment of Property
             Request for re-appraisal
             Change of Land Use
             Transfer of Ownership


IN CASE THE PROPERTY OWNER REFUSES OR FAILS TO DECLARE THE TRUE VALUE OF HIS PROPERTY WITHIN THE PERIOD PRESCRIBED, THEN THE MUNICIPAL ASSESSOR SHALL DECLARE THE PROPERTY AS STATED HEREIN:

Section 204 of the Local Government Code 1991 – “DECLARATION OF REAL PROPERTY BY THE ASSESSOR-When any person, natural or juridical, by whom real property is required to be declared under Section 202 hereof, refuses or fails for any reason to make such declaration within the time prescribed, the provincial, city or municipal assessor shall himself declare the property in the name of the defaulting owner, if known, or against an unknown owner, as the case may be, and shall assess the property for taxation in accordance with the provision of this Title. No oath shall be required of a declaration thus made by the provincial, city or municipal assessor.”

Reclassification of Lands


Requirements for Reclassification (For Small Parcels of Land Only)
✓ Letter-request addressed to the Municipal Assessor
✓ Municipal Zoning Certification
✓ Affidavit of Non-Tenancy
✓ Realty Tax Receipt (Current Year)
✓ Ocular Inspection Report
✓ Reclassification Fee (Php. 2.00/sq.m.)
✓ Processing Fee (Php 100.00)

           
For Large parcels of Land Reclassifications are endorsed to the Provincial Assessor's Office with the ff. requirements:

✓ Letter-request addressed to the Municipal Assessor
✓ Municipal Zoning Certification
✓ Affidavit of Non-Tenancy
✓ Sangguniang Bayan Resolution
✓ In case of Subdivision
    - Development Permit
    - Authority to Sell
    - Approved Subdivision Plan
    - DAR Conversion Order/Exemption
✓ Realty Tax Receipt (Current Year)
✓  Ocular Inspection Report
✓ Reclassification Fee (Php 2.00/sq.m. – Municipal Treasurer)
✓  Processing Fee (Php 100.00 – Municipal Treasurer)

THE MUNICIPAL ASSESSOR, HOWEVER CAN ALSO CLASSIFY, VALUE AND ASSESS A REAL PROPERTY
BASED ON ITS ACTUAL USE AS STATED HEREIN:

Section 217 of the Local Government Code 1991 – “ACTUAL USE OF REAL PROPERTY AS BASIS FOR ASSESSMENT - Real property shall be classified , valued and assessed on the basis of its actual use 
regardless of where located, whoever owns it, and whoever uses it.​​

Issuance of Assessment Records


A. Requirements for the Issuance of Certified True Copy of assessment records, tax maps, other certifications / verifications
✓ Accomplished Request Form
✓ Authorization (If requester is not the owner)
✓ Official Receipt

            Php. 65.00 - Certification Fee
            Php. 15.00 - Doc. Stamp Fee 

PROCEDURE
✓ Accomplished Request Form & Submit to the receiving Personnel (Admin Aide/Clerk)
✓ Verification of Records from file (Admin Aide/Clerk)
✓ Payment of corresponding fees
✓ Preparation of the requested certifications/certified true copies of records/copy of tax maps

 Review and initial as to correctness (LAOO I /Taxmapper I)      
✓ Signing/approving (Mun. Assessor)
✓ Releasing to requester (Admin Aide)

B. Requirements for the Issuance of Ocular Inspection Report
✓ Endorsement from Provincial Assessor's Office with complete documents attachments
✓ Official Receipt
            Php. 100.00 - Ocular Inspection Fee