assessors

Office of the Municipal Assessor

VISION:

Our vision is to perform the duties of appraisal and assessment of real property for efficient and economical governance the purpose of which is the general welfare of the whole municipality and its inhabitants; for the equitable distribution of the tax burden; in the enforcement of all laws and ordinances relative thereto; and to initiate and maximize the generation of resources and revenues. Professionally we serve the public. Personally we care for realty tax payers welfare.

MISSION:

Our mission is to perform the duties of appraisal and assessment of real property as guided by the following fundamental principles: Real property shall be appraised at its current and fair market value Real property shall be classified for assessment purposes on the basis of its actual use; Real property shall be assessed on the basis of a uniform classification within each of local government unit;

FUNCTIONAL STATEMENT

Exercise general supervision and control over the establishment of a systematic method of appraisal and assessment in the manner prescribed in the Code and in accordance with the rules and regulations issued by the Department of Finance.

Functions/Mandate:

  1. Ensure that all laws and policies governing the appraisal and assessment of real properties for taxation purposes are properly executed.
  2. Initiate, review and recommend changes in policies and objectives, plans and programs, techniques, procedures and practices in the evaluation and assessment of real properties for taxation purposes.
  3. Establish a systematic method of real property assessment.
  4. Install and maintain a system of tax mapping, showing graphically all property subject to assessment and gather all data concerning the same.
  5. Prepare, install  a real property identification system in conformity with the standards provided by the  Bureau of Local Government Finance.
  6. Conduct frequent physical surveys to verify and determine whether all real properties within the municipality are properly listed in the assessment rolls.
  7. Exercise functions of appraisal and assessment primarily for taxation purposes of all real properties in the local government units.
  8. Post and prepare a schedule of the fair market value for the different classes of real properties in accordance with the Code.
  9. Issue upon request of any interested party, certified copies of assessment records of all real properties and all other records relative to its assessment, upon payment of a service charge or fee to the municipal treasurer.
  10. Furnish the Office of the Municipal Treasurer on or before the thirty first (31st ) day of December of each year copy of the assessment roll for taxable and exempt properties.
  11. Attend personally or through an authorized representative all sessions of the local Board of Assessment Appeals whenever his assessment is subject to the appeal and present or submit any information or record in the possession as maybe required by the Board.
  12. Exercise such other powers and perform such other duties and functions as maybe prescribed by law or ordinance.

ASSESSOR STAFF DIRECTORY

Name Title Cellphone No./E-mail Address
SOCORRO P. DADAP Municipal Assessor / MGDH I 09183338909 / socorro_25@yahoo.com
LOURDES C. TENA Assistant Municipal Assessor / MGADH I 09499141358
WILMA A. ZURBANO Local Assessment Operations Officer I 09225436749
ROMMEL P. AVELLANEDA Assessment Clerk III 09494169268 / rp_avellaneda@yahoo.com
RIZALDO L. PARREÑO Assessment Clerk III 09173928766 / zaldyparreño@yahoo.com
JOEL A. LUZANO Administrative Assistant II 09397941646 / joel_luzano@yahoo.com

GROWTH ORIENTED SERVICES

1. PROCESSING TRANSFER OF REAL PROPERTY TAX DECLARATION – Updated copy of Tax Declaration is issued upon transfer of ownership of subject property from previous to new owner or as a result of subdivision or consolidation of real property.

2. ISSUANCE OF NEW TAX DECLARATION FOR LAND AND INCREASE IN AREA – This service is requested by the land owner for the issuance of a new tax declaration.

3. ISSUANCE OF NEW TAX DECLARATION FOR BUILDING OR MACHINERY – This service is requested by the declarant for the issuance of a new tax declaration for his newly constructed building or newly installed machinery.

4. ISSUANCE OF RECLASSIFIED TAX DECLARATION OF A REAL PROPERTY – This service is requested by a tax payer for purposes of declaring the predominant use of his property.

5. ISSUANCE OF CERTIFIED COPIES OF TAX DECLARATIONS AND OTHER ASSESSMENT CERTIFICATIONS – This document is often requested by a taxpayer who wants to secure a copy of tax declaration and other assessment certification (e.g. landholdings, non-improvement, back trace of tax declaration, etc.) for personal records or legal purposes.

6. REVISION/CORRECTION/REASSESSMENT OF TAX DECLARATION (e.g. Correction of Name, Boundary Location, Partial Destruction, Dilapidated Structures etc.) – This service is requested by the declarant for the issuance of a revised/corrected or re-assess tax declaration.

7. LAND MANAGEMENT/ REGISTRATION CONSULTANCY SERVICES – Documentation and land
registration assistance and related services.

DOCUMENTARY REQUIREMENT FOR TRANSFER OF TAX DECLARATION

The Office of the Municipal Assessor of General Nakar, Quezon has the primary duties, functions and responsibilities in the administration of Real Property Taxes of the Local Government Unit. In order to facilitate the office transaction for Transfer and issuance(cancellation revision) of Tax Declaration, here under are basic requirement of documents to wit;

1. New Assessments:

1.1- Titled

a. Xerox copy of title
b. Issuance fee
c. Real Property tax

1.2- Untitled

a. Approved survey plan prepared by a Geodetic Engineer
b. Certification from the Bureau of Forestry & Bureau of Lands
c. Issuance fee
d. Real Property Tax

2. Simple Transfer:

1.1- If Titled

a. Xerox copy of Title
b. Transfer Tax, transfer fee, Issuance fee
c. Deed of conveyance
d. Land Tax certificate

1.2- If the Title is not yet transferred

a. BIR clearance, Capital Gain Tax Payments
b. Deed of Conveyance duly registered at Registered of Deeds
c. Transfer Tax, transfer fee, issuance fee
d. Land Tax Certificate

3. In Case of Increase/Decrease in Area

1.1- Xerox of title

1.2- Some requirements as in No. 2

1.3- If CLOA (Certificate of Land Ownership Award)

a. Xerox of title
b. Approved Segregation Plan
c. Land Tax Certificate

4. In Case of Reclassification

1.1- Approved Survey Plan

1.2- Ocular Inspection

1.3- Certificate of Land Conversion

5. Buildings and Other Structures

1.1- Building Permit

1.2- Certificate of Occupancy

6. Machinery

1.1- Date of Installation and operation

1.2- Certification from the comptroller/ Gen. Manager of the Corp. as to actual cost of machinery

1.3- If applicable, certification from the Board of Investment that the machinery is new

7. Others

1.1- Sworn Statement declaring the true value

1.2- Residence certificate

1.3- Written request of the property owner

1.4- Authority to represent the owner

1.5- FAAS

- Deed of Conveyances such as Deed of Absolute Sale, Deed of Donation, Extra-Judicial Partition, Extra-Judicial Settlement, etc., should be registered at Registry of Deeds;

- Subdivision plan (if portion only) surveyed by Geodetic Engineer duly approved by Land Management Service – Department of Environment and Natural Resources (LMS-DENR);

- Certificate Authorizing Registration (CAR) from Bureau of Internal Revenue (BIR). This is a clearance that the applicant has already paid the Capital Gain Tax and/or Estate Taxes and/or Documentary Stamp Tax;

- Official Receipt of payment of Real Property Tax up to the current year. The payment is to be paid at the Municipal Treasure’s Office;

- Official Receipt of payment of Transfer Fee. The payment is to be paid also at the Municipal Treasurer’s Office;

- Sworn Statement declaring the Market Value of Real Property filed by the owner/administrator;

- Residence certificate or Community Tax Certificate of the owner/administrator.

 

All the documents above are in two copies each except Item No. 5 and No. 7 which is one copy only.

Upon completion of all the requirements, the revised tax declaration (transfer) is to be indorsed to the Provincial Assessor Office for review and approval. One copy (triplicate) shall given to the owner/administrator upon approval of the documents, and the payment of taxes shall commence base on the specified date of effectivity as reflected on the tax declaration.

In order to avail the 10% discount of real property taxes, the tax declarant is adviced to make the necessary payment annually and must be paid on or before of March 31of the current year (Sec.251 of RA-7160).

 

PROCESSING OF ASSESSMENT TRANSACTIONS:

I. ISSUANCE OF TAX DECLARATION & CERTIFICATIONS

Tax Declaration is a primary record of all real property information necessary for tax assessment.

WHO MAY AVAIL OF THE SERVICE?

Taxpayers, Real Property Owners, Client

SCHEDULE OF SERVICE AVAILABILITY:

Monday to Friday 8:00 am to 5:00 pm

HOW TO AVAIL OF THE SERVICE:

THESE ARE THE STEPS INVOLVED IT WILL TAKE YOU REQUIREMENTS PLEASE PAY PLEASE APPROACH
1. Client must fill up request slip and present required documents

2 mins.

- Original Real Property Tax Receipt
- Original Tax Clearance
Assessment Clerk
2. Client must pay Certification Fee(tax declaration)

  • Certification of no improvement
  • Certification of Landholdings
  • Certification of no property
Comp.of payment c/o MTO MTO Staff
3. Preparation of Tax Declaration  and Assignment of Control Number

5 mins.

Official Receipt Assessment Clerk
4. Approval and Releasing of Tax Declaration

2 mins.

Municipal Assessor and Assessment Clerk

*** Certification is issued depending on the needs of the client.

 

II. PROCESSING OF ASSESSMENT TRANSACTION – Simple Transfer

All newly acquired property within the municipality must be properly declared and recorded for  taxation purposes.

WHO MAY AVAIL OF THE SERVICE?

Taxpayer, Real Property Owner, Client

SCHEDULE OF SERVICE AVAILABILITY:

Monday to Friday  8:00 am to 5:00 pm

HOW TO AVAIL OF THE SERVICE:

THESE ARE THE STEPS INVOLVED IT WILL TAKE YOU REQUIREMENTS PLEASE PAY To MTO PLEASE APPROACH
1. Client must fill up request slip and present required documents

3 mins

- Certified True
Copy of Title

  • Deed of
  • Conveyance
  • CAR (Certificate Authorizing Registration from BIR)
  • Transfer Tax Receipt
  • Tax Clearance
  • Sworn Statement
  • Tax Declaration of previous owner
Assessment Clerk
2. Validation of documents

3 mins.

Assessment Clerk
3. Client must pay required fee/s

  • Transfer fee &
  • Transfer tax
  • Issuance fee
Comp. of payment c/o MTO Cashier / MTO Staff
4. Processing of transfer transaction

5 mins.

Official Receipt Assessment Clerk
5. Preparation of Tax Declaration and assignment of control number

2 mins.

Assessment Clerk
6. Approval and Releasing of Tax Declaration

2 mins.

Municipal Assessor

 

III. PROCESSING OF ASSESSMENT TRANSACTION – Newly Declared Real Property

Conduct field ocular inspection to appraise the value of newly constructed improvement and acquired real

property for taxation purposes.

WHO MAY AVAIL OF THE SERVICE?

Taxpayer, Real Property Owner, Client

SCHEDULE OF SERVICE AVAILABILITY:

Monday to Friday 8:00 am to 5:00 pm

HOW TO AVAIL OF THE SERVICE:

THESE ARE THE STEPS INVOLVED IT WILL TAKE YOU REQUIREMENTS PLEASE PAY PLEASE APPROACH
1. Client must fill up request slip and present required documents

2 mins.

- Letter request
- Building Plan(building)
- Approved Plan (land)
Assessment Clerk
2. Validation of documents

5 mins.

Assessment Clerk
3. Client must pay required fee/s
Inspection Fee:

  • Building:
    • Residential
    • Commercial
    • Agricultural
  • Land:
    • Residential
    • Commercial
    • Agricultural

Certification fee(tax declaration)
(Advice taxpayer to return after 3 days to get Tax Declaration)

2 mins.

Comp. of payment c/o MTO MTO
4. Preparation of Field Appraisal and Assessment Sheet (FAAS)

5 mins.

Official Receipt Assessment Clerk
5. FAAS forwarded to Provincial Assessor for approval

5 mins.

Municipal Assessor
6. Preparation of Tax declaration and Notice of Assessment and Assignment of control number

3 mins.

Assessment Clerk
7. Approval and release of Tax Declaration

2 mins.

Municipal Assessor

IV. PROCESSING OF SUBDIVISION / CONSOLIDATION

Insure that all newly acquired property are properly declared and recorded for taxation purposes.

WHO MAY AVAIL OF THE SERVICE?

Taxpayer, Real Property Owner, Client

SCHEDULE OF SERVICE AVAILABILITY:

Monday to Friday 8:00 am to 5:00 pm

HOW TO AVAIL OF THE SERVICE:

THESE ARE THE STEPS INVOLVED IT WILL TAKE YOU REQUIREMENTS PLEASE PAY PLEASE APPROACH
1. Client must fill up request slip and present required documents

2 mins.

- Approved subdivision plan
- Title
- Updated Land Tax Receipt
- Tax Clearance
- Partition Agreement
- Non-tenancy certification from DAR
Assessment Clerk
2. Validation of documents

5 mins.

Assessment Clerk
3. Client must play required fee/s

  • Certification(tax declaration)
Comp. of payment c/o MTO MTO Staff
4. Preparation of FAAS for as many parcels are there in the subdivision/ consolidation plan (Advice taxpayer to return after 5 days to get Tax Declaration)

20 mins.

Official Receipt Assessment Clerk
5. FAAS forwarded to Provincial Assessor for Approval

5 mins.

Provincial Assessor
6. Preparation of Tax Declaration and Notice of Assessment and assignment of Control Number

5 mins.

Assessment Clerk
7. Approval and release of Tax Declaration

2 mins

Municipal Assessor

 

Figure I. Total Assessment Made by Year (2007-2011)

 

Figure II. Total Assessments By Classification (2009-2011)