QuestionsQuestions (DOF LOCAL ASSESSMENT REGULATIONS NO. 1-92)
They must undertake a general revision within two (2) years after the effectivity of the Local Government Code (R.A. 7160), and thereafter once every three (3) years.
It commences upon the enactment of the schedule of fair market values, but not later than two (2) years from the effectivity of the Code; thereafter it is done once every three (3) years.
It allows a partial revision by kind or class of real property (e.g., lands first then other properties; or commercial/industrial first then other classes).
When all field work is completed, corresponding field sheets (FAAS) of all properties are prepared, duly approved, and recorded in the record of assessments, and written notices of revised assessments have been sent to owners.
It rediscovers properties lost from the tax roll and purges double assessments of properties destroyed but still reflected in the rolls.
Sworn statements declaring true values are filed by real property owners/administrators before the Offices of Provincial, City, and Municipal Assessors from January 1 to June 30 of the first year.
Final schedules must be prepared not later than October 15 (first year); submitted to the Sanggunian not later than October 31; ordinance adoption by not later than January 31 (second year).
Not later than January 1 of the third year (as provided in the assessment calendar).
Assessment shall not be increased oftener than once every three (3) years except in case of a new improvement substantially increasing value or a change in actual use.
Assessments made after January 1 take effect on the first day of the succeeding year.
Re-assessment due to partial/total destruction, major change in actual use, great sudden inflation/deflation, gross illegality of the assessment, or other abnormal causes must be made within ninety (90) days, taking effect at the beginning of the next quarter.
The assessor must give written notice within thirty (30) days. The notice and opportunity to be heard are required for due process; owners may appeal within sixty (60) days from receipt.
Personal delivery to the owner or occupant with signature on duplicate copy and date/identity noted; or by mail with registered mail and return card; or through the assistance of the Punong Barangay, with the barangay official requested to sign the duplicate copy.
The real property shall be classified, valued, and assessed based on its actual use, regardless of where located, who owns it, and who uses it.
The predominant use of the lands in that area governs: if residential predominates, classify/assess as residential; if commercial/industrial predominates, classify/assess accordingly.
Back taxes for undeclared lands are based on the schedule of base market values in force during the period; but undeclared buildings/structures and machinery are classified and valued using the schedule of base unit construction cost or replacement/reproduction cost at the time of appraisal, with depreciation accounted for, and assessed similarly to collect back taxes not exceeding ten (10) years.