I. Major Functions
1. Establish a systematic method of assessment in the manner prescribed in this manual and in accordance with the rules and regulations issued by the Secretary of Finance;
2. 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;
3. Prepare, install and maintain a system of tax mapping showing graphically all properties subject to assessment in the province and gather all necessary data concerning the same;
4. Undertake a general revision of real property assessments every three (3) years;
5. Make frequent physical surveys to check and determine whether all real properties within the locality are properly listed in the assessment rolls;
6. 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;
7. Prepare Field Appraisal and Assessment Sheets (FAAS’) 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;
8. Apply the appropriate assessment levels prescribed by the Sangggunian concerned;
9. Keep a record of all transfers, leases and mortgages of real property, rentals, insurance, cost of construction of buildings and other improvements on land, land income and other source of data needed in the preparation of schedule of fair market values as well as for other assessment purposes.
10. Cancel assessment in case of duplication of assessment on one property. However, if any assessee or his representative shall object to the cancellation of the assessment made in his name , such assessment shall not be cancelled but the fact shall be noted on the field appraisal assessment sheet, tax declaration , assessment rolls and other property books of records. Preference , however , shall be given to the assessment of the person who has the best title to the property or , in default thereof , of the person who is in actual possession of the property;
11. Eliminate from the assessment roll of taxable properties such properties which have been destroyed or have suffered permanent loss of value by reason of storm, flood, fire, or other calamity; or being exempt properties that have been improperly included in the same;
12. Decrease the assessment where the property previously assessed has suffered a substantial loss of value by reason of physical and economic obsolescence; and
13. Increase the assessment where improvements and repairs have been made upon the property subsequent to the last assessment.
II. Other Functions of Local Assessors
1. Declare and assess the property in the name of the defaulting owner , if known, or against an unknown owner , as the case may be, in accordance with provisions of Title II, Book II of the Local Government Code, when any person, natural or juridical, by whom real property is required to be declared, refuses or fails for any reason to make such declaration within the time prescribed;
2. Prepare and maintain assessment rolls for taxable and for exempt real properties, located within the territorial jurisdiction of the local government unit concerned, except in cases where the assessor’s records are computerized and the same are directly and operationally connected to the Provincial, City, or Municipal Treasurer in the form of local area network (LAN);
3. Furnish the treasurer of the local government unit, on or before the thirty-first (31st) day of December of each year, with a copy of the assessment roll for taxable and for exempt properties which were newly assessed or reassessed and the value of such properties, except in cases where the assessor’s records are computerized and the same are directly and operationally connected to the Provincial or City or Municipal Treasurer in the form of LAN;
4. 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 therein and their witnesses; administer oaths, and take depositions concerning the property, its ownership, amount, nature, and value;
5. Recommend to the Sanggunian concerned amendments to correct errors and inequalities of valuation in the Schedule of Fair Market Values;
6. The provincial assessor, shall, within thirty (30) days, give written notice of such new or revised assessment to the person in whose name the property is declared , when the real property is assessed for the first time or when an existing assessment is increased or decreased;
7. In case the provincial assessor concurs with the decision of the Local Board of Assessment Appeals, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the assessor who is not satisfied with the decision of the Board, may , within thirty (30) days after receipt of the decision of the said Board, appeal to the Central Board of Assessment Appeals;
8. The provincial assessor shall make and keep an updated records of all idle lands located within his jurisdiction. For purposes of collecting the tax on idle land, the provincial assessor, shall furnish a copy thereof to the provincial, city or l treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax;
9. 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 benefited by the public works or improvements to be undertaken and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases;
10. The Provincial Assessor sits as Chairperson of the Appraisal Committee;
11. Whenever appointed by any Court resolving cases on property valuation, the Local Assessor shall act as one of the Commissioners;
12. Annotate in the FAAS and in the tax declaration any encumbrance or adverse claim over the subject property;
13. Attend personally or through a duly authorized representative all sessions of the Local and Central Boards of Assessment Appeals and present any and all information or record in his possession as may be required by the Board in determining the correct assessment of the real property under appeals;
14. 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 its assessment , after the presentation of the official receipt evidencing full payment of realty tax for the current year and upon payment of a service charge or fee fixed by the Local Sanggunian concerned; and
15. Exercise and perform such other powers, duties and functions as may be prescribed by law and ordinance.
OFFICE PRIORITY PROGRAMS
I. Strengthening the Assessment and Appraisal of all real properties for taxation purposes within the 22 municipalities of the province through ocular inspections and discovery of new properties.
II. PROGRAM/PROJECT TITLE : COMPUTERIZATION REAL PROPERTY
TAX SYSTEM – iTAX
IMPLEMENTING DEPARTMENTS : Provincial Assessor’s Office (Lead Department)
Provincial Treasurer’s Office
IT Coordinating Office (PPDO)
FUND SOURCE : General Fund (Respective Budgets of PTO and
GTZ-iTAX software is free including technical assistance
TOTAL PROJECT COST : P1,225,400.00
The project is a computer-based Real Property Tax System using a software owned by the German Technical Cooperation (GTZ) called iTAX-Integrated Taxation Management System with the target to considerably increase the revenue of the local government unit, with the following functions;
• One Basic Data file for all Taxpayer
• Calculate taxes/Receipting of all revenues
• Deliver a high qualified service to its taxpayers
• Improve the understanding for tax collection
• Reduce corruption related with local taxes
• Deliver a clear calculation bases for budget planning
• BLGF Compliant Reporting
• Organize computer generated Tax mapping activities
• Full GIS Integration
• Use DENR’s accurate technical description of the land
The project is geared towards achieving the following:
1. The Provincial Assessor shall have been able to build up databases by converting tax declaration files to computer files and be able to automate operations in the processing of tax declaration, as well as, the preparation of various assessment and collection reports.
2. The Provincial Treasurer shall have been able to automate collection of real property taxes.
3. The Offices of the Provincial Assessor and the Provincial Treasurer shall have been able to maintain the RPTS and devise operational mechanisms for the system’s efficient operation.
4. The Province shall have used the iTAX as an efficient tool in revenue generation operations.
Status of the Project:
Out of the ten (10) pilot municipalities, seven (7) municipalities have completely finished the assessment and collection module and have been deployed to their respective Municipal Assessment and Treasury Offices; namely – Kapatagan, Salavdor, Lala, Linamon, Baroy, Bacolod and Kolambugan, while the three (3) remaining municipalities namely Tubod, Maigo and Balo-I are on the process of encoding Real Property Tax Account Register –Collection Module and hopefully to be completed on August 31, 2010.
III. General Revision of Real Property Classification and Assessments for the 22 municipalities