QuestionsQuestions (PRC BOARD OF INTERIOR DESIGN Resolution NO. 03, S. 1999)
The ordinance anchors on the Local Government Code (R.A. No. 7160), particularly provisions on real property tax administration (e.g., Section 200 on administration) and the mandate for periodic general revisions of real property assessments (every three years). It also cites the DOF-DILG Joint Memorandum Circular No. 2010-01 which enjoins Sanggunian members to pass an ordinance incorporating the updated schedule prepared by the City Assessor.
P.D. No. 824 included Valenzuela within the territorial jurisdiction of Metropolitan Manila. R.A. No. 8526 converted Valenzuela into a highly urbanized city, clarifying its corporate existence and local government status, which affects the real property tax administration by the city.
Section 1 identifies the ordinance for citation. Section 15 provides that the ordinance takes effect fifteen (15) days after publication in a newspaper of general circulation, emphasizing the legal requirement of publication for effectivity.
Section 11 mandates the City Assessor to undertake general revision immediately after enactment and thereafter every three (3) years, reflecting the statutory policy to update assessments to maintain fairness and reflect market conditions.
The ordinance classifies industrial land into First Class (Industrial-1) at ₱6,000/sq.m., Second Class (Industrial-2) at ₱4,500/sq.m., and Third Class (Industrial-3) at ₱3,000/sq.m.
For frequently flooded areas, a reduction not exceeding 10% of the base value per sq.m. is allowed. For lots along gravel, earth, or dirt roads, a reduction not exceeding 5% is applied; if such roads are improved, the valuation should be adjusted accordingly.
Vacant or idle lands located in purely industrial areas are to be classified as industrial, meaning they remain subject to industrial land appraisal and assessment rules.
A corner influence value of 10% of the base unit value is added to lots situated at the corner of two streets/roads. If the two roads have different base values, the higher base value is applied.
The ordinance states that an additional ad valorem tax on idle lands is imposed at the rate of 2% of the assessed value of land in addition to the basic real property tax, and appraisal is based on the property's zoning.
Road lots are valued at 25% of the base value, and the right of way is valued at 50% of the base value.
The ordinance groups buildings by construction type and fire-resistive characteristics: Type I (wood), Type II (wood with protective fire-resistant materials), Type III (masonry and wood with one-hour fire resistive throughout), Type IV (steel/iron/concrete/masonry with incombustible fire-resistive walls/ceilings/partitions), and Type V (fire-resistive with reinforced concrete/masonry construction).
Section 7 provides percentage-based unit values for components treated as extra items, typically stated as a percentage of the base unit construction cost (e.g., carport 30%, mezzanine 60%, porch 40%, balconies 45%, fences vary by material).
Section 8 states that if the building/structure is not of the type and kind specified but is considered industrial, it shall be appraised at its current and fair market value independent of the schedule, assessed by applying the prescribed assessment level for such class of property with due regard to actual use.
It allows the assessor (or deputy) to summon owners or persons with legal interest and witnesses, administer oaths, and take depositions to obtain information for determining market value of real property (ownership, amount, nature, and value).
It preserves the validity of the remaining provisions if any part is held invalid or unconstitutional, preventing the entire ordinance (including valuation schedules) from being voided due to a defect in one severable provision.
It sets computed unit values per square meter based on building type and type/class (I–V). For example, hangar/industrial building unit values differ from factory and warehouse values within the same Type I–V category, and open shed and cold storage have their own separate unit value schedules.