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City Services
Real Property Assessmen - Canceling/Revising/Correction Assessments
Conversion/Re-Assessment/Revision/Re-Classification
This is done when the owner of the property sell, donate, or transfer his/her ownership to another person. It could also be cancelled when the use of the property has changed) such as: agricultural to residential, commercial to industrial, etc.). It is also likewise cancelled when the real property’s value or class have been upgraded due to some improvements introduced thereat. The real property owners may also request conversion, re-assessment, revision and re-classification with valid basis for the change.
| Steps | Requirements | Fees | 1. Submission and Verification of Requirements
Taxpayer shall submit a request for conversion/re-assessment/re-classification/revision addressed to the City Assessor. The real property shall then be verified as to status (free from liens and encumbrances). Site inspection is optional. | Affidavit/ request for conversion/re-assessment/re-classification Ocular inspection (as maybe required) | Transfer Tax of Real Property – Fifty percent (50%) of one percent (1) of Fair Market Value (FMV) or total consideration whichever is higher. | 2. Payment of Fees
Taxpayer shall proceed to the City Treasurer’s Office to update his/her RPT payment. Then, return to CAO, submit requirements and latest Official Receipt to assigned personnel who will then assess and calculate the Transfer Tax due. Taxpayer then pays the same to the assigned collector. | For new declared buildings: Building permit or Occupancy Permit In the absence of the above mentioned, ocular inspection to determine the Bill of Materials | | 3. Preparation of Tax Declaration
Draftsman prepares the Field Appraisal Assessment Sheet (FAAS) and taxpayer shall be assigned the PIN. Assessment Clerk shall prepare the Tax Declaration (TD), based on the schedule of value. | For new declared machinery: Date of Acquisition Acquisition Cost Freight Cost (imported machineries) Original copy of Official Receipt/delivery receipt – if any | | 4. Review and Approval
City Assistant Assessor shall review the documents and administer the oath taking, then forwards to the City Assessor. Upon the City Assessor’s approval, the Assessment clerk shall assign a new number to each new parcel. | | | 5.Release of Tax Declaration
The Real Property Unit (RPU) shall be entered in the Assessment Roll and the taxpayer/authorized representative shall be issued his/her copy of the Tax Declaration. Notice of Assessment and Tax Bill (NATB) Part A is prepared. | | | 6. Record of the Tax Declaration on the Master List
The Tax Declaration (TD) is filed numerically, by barangay and is later entered in the Master list for ready access/verification purposes. | | |
Transfer of Ownership
| Steps | Requirements | Fees | 1. Submission of Request & Requirements
Taxpayer shall submit a request for Transfer of Ownership addressed to the City Assessor. Then, he/she shall submit the required documents. | Duly registered document from Register of Deeds BIR Certificate Authorizing Registration Transfer Tax Property Receipt Current Real Property Tax Receipt | Transfer Tax of Real Property – Fifty percent (50%) of one percent (1) of Fair Market Value (FMV) or total consideration whichever is higher. | 2. Evaluation
The Assessment clerk examines the validity of documents and completeness of the requirements, then verifies from file copy as to status (free from liens & encumbrances). | | | 3. Preparation of Tax Declaration
Draftsman prepares the Field Appraisal Assessment Sheet (FAAS) and taxpayer shall be assigned the PIN. Assessment Clerk shall prepare the Tax Declaration (TD), based on the schedule of value. | | | 4. Review and Approval
City Assistant Assessor shall review the documents and administer the oath taking, then forwards to the City Assessor. Upon the City Assessor’s
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