Municipal Assessor’s Office
-
Assigned Full Name
Designation
- email@example.com
- Telephone Number
- Phone Number
The Municipal Assessor’s Office is mandated to implement and ensure the proper execution of all laws and policies governing the appraisal and assessment of real properties for taxation purposes. Its core responsibility is to:
Determine the True and Fair Market Value: Appraise and assess all real properties—whether taxable or exempt—based on their current and actual use, in accordance with the official Schedule of Fair Market Values.
Maintain Records: Take charge of the preparation, installation, and maintenance of a system of tax mapping and assessment records management.
Generate Revenue Basis: Serve as the foundation for local revenue generation by providing a just, uniform, and equitable basis for the computation of real property taxes.
1. Appraisal and Assessment Operations
- Real Property Appraisal: Exercise the function of appraisal and assessment of all real properties (land, buildings, and machinery) within the local government unit.
- General Revision: Undertake a general revision of real property assessments every three (3) years.
- Physical Surveys: Conduct frequent physical surveys and ocular inspections to verify that all real properties are properly listed in the assessment rolls and assessed in accordance with their actual use.
- Process Transactions: Prepare Field Appraisal and Assessment Sheets (FAAS) and new Tax Declarations for properties involving transfers of ownership, subdivisions, consolidations, and newly discovered properties.
2. Records Management and System Maintenance
- Tax Mapping: Prepare, install, and maintain a system of tax mapping that graphically shows all properties subject to assessment.
- Record-Keeping: Install and maintain a real property identification and accounting system, including updating and maintaining the Assessment Roll and other records.
- Records Custody: File, keep, and preserve assessment records in a secure manner.
3. Client Services and Reporting
- Issuance of Documents: Issue certified copies of assessment records, such as Tax Declarations, Certificates of No Improvement, and Certificates of Landholdings/Improvements, upon request and payment of prescribed fees.
- Public Guidance: Provide information and guidance to clients on real property appraisal and assessment processes.
- Reporting: Submit a report of all assessments, as well as cancellations and modifications, to the local chief executive and the Sanggunian (local legislative body) every semester.
