Revision/Cancellation of Assessment of Real Properties

Revision/Cancellation of Assessment of Real Properties

Real Property Owner/s may request for the cancellation of the assessment of their real properties when there is duplication or due to non-existence. They may also request for revision of the assessment record of their property if there is missing or erroneous data in the tax declaration.


Office or Division: Office of the Municipal Assessor


Classification: Simple

Types of Transaction:  G2C- Government to Citizen

                                       

Who may avail: General Public

Checklist of Requirements

Process

Step 1

 Request for revision or cancellation of assessment of real property.* 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 :2 minutes
Person Responsible:
Office of the Municipal Assessor 

Step 2.1

 The client will inform by the assessor’s staff about the request and the scheduled date of the ocular inspection.

2.1

AGENCY ACTION
*Evaluate documents, assign personnel, and schedule the ocular inspection.

Fees to be Paid: None
Processing Time : 3 minutes/ set of documents
Person Responsible:
Municipal Assessor

Step 2.2

 Guide the assessor’s team to properly identify the subject property for cancellation.

2.2

AGENCY ACTION
For cancellation, conduct an ocular inspection of the real property subject to cancellation to further verify its condition.

Fees to be Paid: None
Processing Time :*Variable- Depends on the distance and location of the subject property and the submission of additional documents
Person Responsible:
Municipal Assessor,

Tax Mapper I or

CAO I or
Assessment Clerk I

2.2.1

AGENCY ACTION
Prepare Notice of Cancellation.

Fees to be Paid: None
Processing Time : 20 minutes/ NOCA
Person Responsible:
Municipal Assessor,

Tax Mapper I or

CAO I or
Assessment Clerk I

2.3

AGENCY ACTION
For revision of the assessment record, prepare Field Appraisal and Assessment Sheet (FAAS).

Fees to be Paid: None
Processing Time : 25 minutes/ rpu 

2.3.1

AGENCY ACTION
Review and approval of FAAS.

Fees to be Paid: None
Processing Time : 7 minutes/ rpu
Person Responsible:
Municipal Assessor

2.3.2

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:
Tax Mapper I or

CAO I or
Assessment Clerk I

Step 3

 Return to receive the new Owner’s Copy of the Tax declaration and Notice of Assessment or the Notice of Cancellation.

3

AGENCY ACTION
Validate, record, and release the Owner’s Copy of the Tax Declaration and Notice of Assessment or the Notice of Cancellation.

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 a simple revision/cancellation of assessment records

Processing Time:1 hour, 20 minutes per real property unit