Assess and reassess land, buildings, machinery, and other improvements based on the new discovery, actual use, location factor, approved ordinance, and other factors
Assess and reassess land, buildings, machinery, and other improvements based on the new discovery, actual use, location factor, approved ordinance, and other factors
Assessment of newly discovered land and improvements and reassessment of existing assessment records is necessary to establish a complete inventory of all real properties and to determine their values for taxation purposes.
Office or Division: Office of the Municipal Assessor
Classification: Simple/ Complex/Highly Complex
Types of Transaction: G2C- Government to Citizens
Who may avail: General Public
Checklist of Requirements
Process
Step 1
Request for assessment or reassessment of land, buildings, machinery, or other improvements. * Give initial information about the issue of the property that supports the purpose of the request.
1.1
AGENCY ACTION
Receive the complete required documents and listen to the information given by the client.
Fees to be Paid: None
Processing Time :5 minutes/ set of documents
Person Responsible:
Municipal Assessor,
Tax Mapper I or
CAO I or
Assessment Clerk I
1.2
AGENCY ACTION
Record the documents and forward them to the Department Head for appropriate action.
Fees to be Paid: None
Processing Time :5 minutes/ set of documents
Person Responsible:
Office Municipal Assessor
Step 2.1
The client will inform by the assessor’s staff about the request and the scheduled date of lot identification/ocular inspection.
2.1
AGENCY ACTION
*Evaluate documents, assign personnel and schedule the lot identification/ ocular inspection.
Fees to be Paid: None
Processing Time : 3 minutes/ set of documents
Person Responsible:
Municipal Assessor
2.2
AGENCY ACTION
Conduct lot identification/ ocular inspection on the subject real property.
Fees to be Paid: None
Processing Time : *Variable- Depends on the distance and location of the subject property and submission of additional documents.
Person Responsible:
Municipal Assessor,
Tax Mapper I or
CAO I or
Assessment Clerk I
2.3
AGENCY ACTION
Projection and preparation of map.
Fees to be Paid: None
Processing Time :15 minutes/ parcel
Person Responsible:
Tax Mapper I
CAO I
Assessment Clerk I
2.4
AGENCY ACTION
Preparation of Field Appraisal and Assessment Sheet (FAAS).
Fees to be Paid: None
Processing Time :25 minutes/ rpu
Person Responsible:
Municipal Assessor
2.5-1
AGENCY ACTION
Review and approval of FAAS. For the assessment or reassessment of improvement with a market value of below 3M.
Fees to be Paid: None
Processing Time :7 minutes/ rpu
Person Responsible:
Municipal Assessor
2.6
AGENCY ACTION
Assignment of ARP and Printing of Tax Declaration and Notice of Assessment.
Fees to be Paid: None
Processing Time :10 minutes/ rpu
Person Responsible:
Municipal Assessor,
Tax Mapper I or
CAO I or
Assessment Clerk I
2.5-2
AGENCY ACTION
Review and recommend FAAS for approval of the Provincial Assessor
* For the new discovery of land and assessment or re-assessment of improvement with a market value of 3M and above, forward the recommended FAAS for approval of the Provincial Assessor, together with all the necessary documents. The tax declaration and notice of assessment of recommended FAAS for approval will be issued by the provincial assessor’s office and copies of the same will be returned to the Municipal Assessor’s Office.
Fees to be Paid: Variable – depends on the action of the provincial assessor’s office and the complexity of the request.
Processing Time :10 minutes/ rpu
Person Responsible:
Provincial Assessor’s Office
Step 3
Return to receive the new Owner’s Copy of the Tax declaration and Notice of Assessment
3
AGENCY ACTION
Validate, record, and release the Owner’s Copy of the Tax Declaration and Notice of Assessment
Fees to be Paid: None
Processing Time :5 minutes/ rpu
Person Responsible:
Tax Mapper I or
CAO I or
Assessment Clerk I
Office of the Municipal Assessor
TOTAL:
Fees to be Paid: None
*3 days - total processing time for simple assessment/reassessment
*7 to 20 days –total processing time for a complex to highly complex
Processing Time : 1 hour, 15 minutes per real property unit