Head: Elena A. Cabales – City Assessor

Contact No.: (052) 480-1745

FUNCTION STATEMENTS

1. Revenue generation from real property tax.
2. Maintenance of a real property identification and accounting system.
3. Maintenance of a system of tax mapping showing graphically all properties subject to assessment and gathering of all data concerning the same.
4. Frequent physical surveys to verify and determine whether all real properties within the city are properly listed in the assessment rolls.
5. Maintain a systematic method of real property assessment, which is fair and equitable.
6. Exercise the functions of appraisal and assessment, which is fair equitable
7. Performs other duties and functions, which may be prescribed by law or ordinance

OBJECTIVES

1. Increase real property tax revenue collections
2. Updates assessment of real properties pursuant to the provisions of law.
3. Updates ownership or real properties for tax collection purposes.
4. Assist and coordinate with other government agencies.
5. Prepare and submit reports as prescribed and required by DOF-BLGF and other line agencies.

Service Pledge

“We hereby commit ourselves to perform the service and activities to the best of our ability.”

OUR MISSION

It is the mission of the Legazpi City Assessor’s Office to apply the internationally adopted Philippine Valuation Standards in the pursuit of fair, equitable & uniform real property taxation and ensuring the public that real property appraisal & assessment are done professionally through strict compliance of the code of ethical standards imposed under our laws.

OUR VISION

Our vision is to utilize the highest & best use practices in real property appraisal & assessment to conform to the internationally adopted Philippine Valuation Standards in order to have fair, equitable, uniform assessments of real property units within our jurisdiction.

OUR SERVICE PLEDGE

We do hereby pledge & commit ourselves to provide our realty tax payers and our clientele the best quality public service with utmost courtesy & efficiency.

HISTORICAL BACKGROUND OF REAL PROPERTY TAXATION IN THE PHILIPPINES

During the encomienda system of the Spanish era,there was no real tax in the Philippines. Taxes on the land were levied primarily in the 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 during the American Regime that real property taxation in the Philippines was formally instituted. In 1901, Act Nos. 82 and 83 of the Philippine Commission organized the municipal and provincial governments, respectively. These laws authorized the municipality and the province to levy taxes on real properties. These taxes became the primary 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 roperties 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 assessments 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 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, 1983, 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, as well as the levy collection and administration of the real property tax until the year 1991 wherein Title II, Book II of the Local Government Code (Republic Act No. 7160) has integrated the law on real property taxation and repealed PD 464 in the process. Significant changes in the legal framework, concepts and procedures embodied in the Local Government Code (LGC).

THE PRESENT ROLE OF THE LOCAL ASSESSOR

The Local Assessor shall take charge of the discovery, classification, appraisal, assessment and valuation of all real properties within his territorial jurisdiction which shall be used as the basis for taxation. His duties include the preparation, installation and maintenance of a system of tax mapping and records management and the preparation of the Schedule of Fair Market Values of the different classes of real property within his territory.

DOCUMENTARY REQUIREMENTS FOR THE TRANSFER OF TAX DECLARATION

1. Xerox copy or duplicate copy of Deed of Conveyance (i.e. Deed of Sale; Deed of Extrajudicial Settlement of Estate, etc.)
2. Certified True Copy of Transfer of Certificate of Title (TCT) issued by the Register of Deeds
3. Xerox copy or duplicate copy of Certificate of Authorizing Registration (CAR) from BIR
4.Tax Clearance (Updated Tax Payment) from the City Treasurer’s Office
5. Official Receipt of Transfer Tax from the Treasurer’s office
6. Official Receipt of Processing Fee of Php.100.00 per copy of Tax Declaration from the City Treasurer’s Office

DOCUMENTARY REQUIREMENTS FOR THE SEGREGATION/CONSOLIDATION/SUBDIVISION OF REAL PROPERTY UNIT

1. Blue Print of the Approved Subdivision Plan
2. Certified True Copy of Transfer of Certificate of Title (TCT) issued by the Register of Deeds
3. Tax Clearance (Updated Tax Payment) from the City Treasurer’s Office
4. Official Receipt of Processing Fee of Php. 100.00 per copy of Tax Declaration from the Treasurer’s Office
5. Simple Subdivision Approval Certificate or Resolution from the Sangguniang Panlungsod

ISSUANCE OF TAX DECLARATION COVERING TRANSFERRED REAL PROPERTY

(TRANSFER OF OWNERSHIP)

WHO MAY AVAIL OF THE SERVICE: Real Property owner within the City of Legazpi

SERVICE SCHEDULE:
Monday to Friday, 8:00 a.m. to 5:00 p.m.

FEES:
Php 100.00 for every transfer

STEP BY STEP PROCEDURE

SECURING ASSESSMENT OF BUILDINGS MACHINERY AND OTHER STRUCTURES

ABOUT THE SERVICE: Newly constructed buildings and other structures and newly installed machineries have to be declared for taxation purposes by the owner. Consequently, tax declarations have to be issued.

The City Assessor’s Office conducts field inspection to assess the value of the real property.

REQUIREMENTS:

(a) Letter request
(b) Sworn statement as to cost of newly installed machineries
(c) Copy of the approved building permit and/or certificate of completion or occupancy permit (for building/structure)
(d) Blueprint copy of the approved plan
(e) Report of inspection of the building/structure