During the encomienda system of the Spanish Era, there was no real property tax in the Philippines. Taxes on land were levied primarily on the male tenant of 16-60 years old as personal taxes or tributes rather than the real land taxes. They were paid generally in the form of agricultural products for the privilege to work on the land of the encomiendas.
In the following years, the real property taxation in the Philippines was formally instituted by means of Act 82 and 83 in 1901. These laws authorized the municipality and the province to levy taxes on real properties. The said Act also charged the Provincial Treasurer for the supervision of the real property assessments and tax collection.
To be the taxation shall be just and each municipality uniform, Act No. 3995 was enacted by the Senate and House of Representatives of the Philippines entitled “An Act to revise and compile the Assessment law”. All real property subject to taxation under the provisions of this Act shall be valued and assessed for taxation at its true and fair value in accordance with the schedule of values in the municipality wherein it is situated.
However, Act No. 3995 was repealed by Commonwealth Act 470 and continued as the Assessment Law from 1940. In 1972 the modifications in real property tax administration were initiated by the then President Ferdinand E. Marcos through Presidential Decree (PD) 25 and 76.
To upgrade the assessment techniques, procedures, and practices in the country, PD No. 464 entitled “The Real Property Tax Code” was promulgated on May 20, 1974, and it was recognized under the Local Government Code of 1991. PD 464 as amended continued to be the governing laws relative to the appraisal and assessment of real property for taxation purposes, as well as the levy collection and administration of the real property tax until the year 1991. As of this date, the Local Government Code (Republic Act No. 7160) has integrated the law on Real Property taxation and repealed PD 464.
The Assessor’s present role should adjust their procedures in accordance with the Manual on Real Property Appraisal and Assessment Operations. It should serve as the most useful tool in guiding Assessors and for them to effectively educate their constituents on the merits of a rational and responsive real property assessment and appraisal system, including the installation and maintenance of a system of tax mapping and records management and the preparation of a Schedule of Fair Market Values (SFMV) of the different classes of real property within his territory.
To end, I encourage all property owners to pay taxes on time since our tax is the lifeblood of all LGU’s for the continuous development of our community and nation as a whole.FELICITO V. RUBIO JR.
To establish a methodical and systematic real property tax management and administration of a progressive and financially stable province with fair, just and reasonable assessment and effective collection of Real Property Tax.
To have a complete inventory of all Real Property and have provided a permanent link between real properties and office records with identified owners and has accounted the total land area of the province thus establishing a proper, efficient, dependable and effective management and administration of Real Property Tax.
DUTIES AND FUNCTIONS:
- Establish a systematic method of assessment in the manner prescribed in the Manual on Real Property Appraisal and Assessment Operations and in accordance with the rules and regulations issued by the Secretary of Finance;
- Install and maintain a real property identification system in the manner prescribed in this manual and in conformity with the standards prescribed by the Secretary of Finance;
- Prepare, install and maintain a system of tax mapping showing graphically all properties subject to assessment in the province, city, or municipality and gather all necessary data concerning the same;
- Undertake a general revision of real property assessments every three (3) years;
- Make frequent physical surveys to check and determine whether all real properties within the locality are properly listed in the assessment rolls;
- Appraise all real properties in accordance with the approved or duly enacted Schedule of Fair Market Values pursuant to R. A. No. 7160, and conduct frequent ocular inspections to determine if all properties are properly assessed;
- Prepare Field Appraisal and Assessment Sheets (FAAS‟s) and issue Tax Declarations for all newly discovered properties and transactions involving transfers of ownership, subdivisions of land into two or more parcels, and/or consolidation of two or more parcels into a single ownership, as well as other transactions involving assessment of real property;
- For the purpose of obtaining information on which to base the market value of any real property, the assessor of the province, city or municipality or his deputy may summon the owners of the properties affected or persons having legal interest therein and their witnesses; administer oaths, and take depositions concerning the property, its ownership, amount, nature, and value;
- Recommend to the Sanggunian concerned amendments to correct errors and inequalities of valuation in the Schedule of Fair Market Values;
- Issue upon request of the property owner or his authorized representative certificates pertaining to, or certified copies of, the assessment records of real property and other records relative to the assessment, after the presentation of the official receipt evidencing full payment of realty tax for the current year and/or upon payment of a service charge or fee fixed by the Local Sanggunian concerned;
- Annotate in the FAAS and in the tax declaration the encumbrance or adverse claim over the subject property;
- The assessor concerned, upon the effectivity of the ordinance imposing special levy pursuant to Section 241 of R.A. No. 7160, shall proceed to determine the annual amount of special levy assessed against each parcel of land within the area specifically benefitted by the public works or improvements to be undertaken and shall send each landowner a written notice thereof by mail, personal service or publication in appropriate cases;
- Attend personally or through a duly authorized representative all sessions of the Local Central Boards of Assessment Appeals and present any and all information or record in his possession as may be required by the Board determining the correct assessment of the real property under appeals; and
- Exercise and perform such other powers, duties, and functions as may be prescribed by law and ordinance.
List and Brief Description of Projects, Programs, and Services
Provincial Assessor as provided in Sec. 472 of RA 7160
- Computerization System of Assessment and Tax Mapping Operations/Activities – establishment of a complete inventory to identify the ownership of every property and to account for the sum total of all the land area.
- Appraisal, assessment and reassessment of newly constructed/renovated buildings and other improvements in the province – to place a current and fair market value on every Real Property Unit within the boundaries of any local government’s taxing jurisdiction and to implement a uniform application of assessment level for taxation purposes.
- Updating of Records of Assessment of individual real properties (Record Management/Report Generation) -install and maintain a permanent record system.
- Installation of Property Identification System and Standard Tax Map Format – is the process of converting information into a digital format similar to a scanner where the records are captured as an image, information is organized into documents of data that can be separately addressed. It preserves the record in its original form and once the process is completed, access to said records becomes easier.
- Preparation of section, barangay and municipal index map – Information could be processed, shared and transmitted.
- Conduct of General Revision of all real properties in the eight (8) municipalities of Aurora – an activity that should be conducted once every three (3) years pursuant to Section 219 of the Republic Act 7160 otherwise known as the Local Government Code of 1991.
- Appraisal and Assessment of Real Properties
- Issuance of Landholdings/Improvement Certificates
- Annotation of Bail bonds and Mortgages on Real Property Tax Declarations
- Technical Assistance to Real Property Owners and other Clients
- Field Inspection of Real Properties for Taxation purposes
|Mailing Address||Capitol Building, Barangay Suklayin, Baler, Aurora|
|Email Address||[email protected]|