1. Office Mandate

During the encomienda system of the Spanish Era, there was no Real Property Tax in the Philippines. Taxes on land were levied primarily on 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.

It was in 1901, during the American regime that the real property taxation in the Philippines was formally instituted. In 1901, Act Nos. 82 & 83 of the Philippine Commission organized the municipal and provincial governments, respectively. These laws authorized the municipality and province to levy taxes on real property These taxes became the source of locally-generated revenues. Likewise, Provincial and Municipal Board of Assessors were created under the same law in each province and municipality. The Municipal Board was charged with the assessing of real properties for taxation purposes while the Provincial Board was authorized to levy an annual tax on the real property assessed value. The said Act also charged the Provincial Treasurer of the supervision of the real property assessment and tax collection.

Other laws affecting assessment and taxation of real property were enacted and were later compiled and incorporated in the Administrative Code of 1916 under the Jones Law.

On December 5, 1932, Act. No. 3995 “An Act Revising and Compiling the Assessment Laws” was passed, which is in effect repealed, compiled and incorporated into a single Body all existing laws relating to the assessment and collection of real property taxes.

Then in July 1939, the National Assembly passed Commonwealth Act No. 470, repealing Act. No. 3995. CA No. 470 continued as the Assessment Law from 1940 until the birth of the new society in 1972 when His Excellency, President Ferdinand E. Marcos initiated reforms in real property tax administration under Presidential Decree (PD) Nos. 25 and 76.

On May 20, 1974, PD No. 464 entitled “The Real Property Tax Code” was promulgated as the law governing the Real Property Tax Administration in the Philippines. The said law was designed to upgrade the assessment techniques, procedures and practices in the country.

As provided under Section 8 of Batas Pambansa Blg. 337, dated February 10, 0983, the Real Property Tax Code (PD 464) was recognized under the Local Government Code of 1983. Accordingly, PD 464, as amended, continued to be the governing laws relative to the appraisal and assessment of real property for taxation purposes.

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.

The Municipal Assessor’s Office shall take charge of the discovery, classification, appraisal, assessment and valuation of real properties within the territorial jurisdiction which shall be used as the basis for taxation in Local Government Unit of Carmona, Cavite.

2.       Services and Functions

The assessor shall take charge of the Assessor’s office, perform the following duties and shall;

• Ensure that all laws and policies governing the appraisal and assessment of real properties for taxation purposes are properly executed;
• Initiate, review and recommend changes in policies and objectives, plans and programs, techniques, procedures and practices in the valuation and assessment of other real properties for taxation purpose;
• Establish a systematic method of real property assessment;
• Install and maintain a real property identification and accounting system;
• Prepare, install and maintain a system of tax mapping showing graphically all property subject to assessment and all data concerning the same;
• Conduct frequent physical surveys to verify and determine whether all real property within the municipality are properly listed in the assessment rolls;
• Exercise the functions of appraisal and assessment primarily for taxation purposes of all real properties in the local government unit concerned;
• Prepare a schedule of the fair market value for the different classes of the real properties, in accordance with Title Two under Book II of this Code;
• Issue, upon request of any interested party, certified copies of assessment records for real property and all other records relative to its assessment, upon payment of a service charge or fee to the treasurer;
• Submit every semester a report of all assessments, as well as cancellations and modifications of assessments to the local chief executive and all sanggunian concerned;
• In the case of the assessor of a component municipality attend, personally or through an authorized representative, all sessions of the local board of assessment appeals whenever his assessment is the subject of the appeal and present or submit any information or record in his possessions as may be required by the boards; and
• In the case of the provincial assessor, exercise technical supervision and visitorial functions over all component municipal assessor, coordinate with component municipal assessor in the conduct of tax mapping operations and all other assessment activities, and provided all forms of assistance therefor: provided, however, that upon full provision by the component municipality concerned to its assessor’s office of the minimum personnel equipment, and funding requirements as may be prescribed by the Secretary of Finance, such functions shall be delegated to the said municipal assessor; and
• Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance.

1. Tax Mapping Division

• Secure cadastral maps from the Bureau of Lands, DAR, LRA, private geodetic engineers and other sources;
• Prepare, maintain and update tax maps, tax map control rolls, base maps and other related maps;
• Secure cadastral maps and other maps from various sources for purposes of tax mapping operations;
• Coordinate with the Administrative Division (Assessment Operations Division) on matters relative to property location, area, improvements, ownership and property index number;
• Revise/ issue certified copies of tax mapping documents; and,
• Perform other duties and that may be assigned from time to time in the interest of the service.

B.   Assessment Operations Division

• Provide services to real property owners, administrators and other concern;
• Review the appraisal and assessment transactions made in the Provincial Assessment Office;
• Review the Field Appraisal and Assessment Sheet (FAAS) and supporting documents submitted by the Tax Mapping Division to determine the correctness of the RPU’s classification, application of the schedule of market values and assessment levels;
• Assign Assessment of Real Property (ARP) members to approved FAAS; and,
• Perform other duties that may be assigned from time to time in the interest of the services.

C.   Administrative Division (Records Management Division)

• Act as custodian of all assessment records, documents and other official papers;
• Update all Field Appraisal and Assessment Sheet (FAAS) of real property units in the municipality;
• Develop and implement a record management system for the municipality;
• Issue, upon request of any interested party, certified true copies of assessment records of real property and all assessments records relative to its assessment;
• Prepare and submit assessment reports to concerned offices such as; Report of Quarterly RACIMTS, Transfer of Real Properties, Monthly Municipal Assessment Rolls and other reports; and,
• Perform other duties that may be assigned from time to time in the interest of the service.

●        Functional Statement

Provide a competitive share in revenue generation through the appraisal and assessment of real properties for the delivery of Quality Service to constituents of the Municipality of Carmona.

●        Frontline Services Offered

·         Issuance of Revised Tax Declarations

·         Issuance of Certified Machine Copy Print-Out of the Tax Declarations

·         Issuance of Certification of No-Improvement / Certificate of No Property and Other Certifications

·         Provision of Re-Assessment / Revision / Cancellation of Assessment of Real Properties

·         Assessment of Newly Discovered Property (Land), Newly Constructed Building, Newly Installed Machineries and Issuance of Updated Tax Declaration

·         Verification oof History of Real Property Assesment / Tax Declaration

·         Verification of Property Location / Tax Map and Vicinity

1. Mission Vision

MISSION

To implement regulations that all laws and policies governing the appraisal and assessment of real properties for taxation purposes are properly executed, appraise and assess situated within the municipality; determine the tax to be levied on the real property according to the true and real value; install and maintain real property identification and accounting system.

VISION

To ensure fair and realistic valuation for taxation purposes, to maximize the yield from real property tax which has the greatest potential towards achieving local fiscal self-sufficiency and establish a complete inventory and identify ownership of every piece of real property within the municipality. Generating revenue to support the delivery of services to constituents and real property owners of Carmona, Cavite.

1. Contact Person / Info

GIRLIE A. MOJICA

City Government Department Head I

Tel. No. (046)430-3008