Head: Eduardo A. Luna Jr. – OIC – City Assessor

Contact No.: (052) 480-1745


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


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.



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 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.


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 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.