The Provincial Assessor’s Office is mandated to provide equitable, efficient, and standardized assessment of Real Properties thru the Electronic Real Property Tax Appraisal and Assessment System (eRPTAAS) that strictly adheres to the Manual of Operations on appraisal and assessment.
The Tax Mapping Division was tasked to exercise the functions to identify real property units, define property boundaries, determine actual use and discover undeclared properties primarily for taxation purposes in the local government unit concerned and to ensure that all laws and policies concerning the same were properly executed.
With regards to appraisal and assessment process, this office provides a systematic method of Real Property Taxation primarily for taxation purposes of all real properties in the Local Government Units via electronic Real Property Tax Assessment System (eRPTAAS) program of the province with the aim of serving our constituents effectively and efficiently in the fastest possible way of transferring and declaring their real properties. This is in line with our vision-mission of enhancing the potential of real properties taxes being one of the main sources of revenue generation of the province.
For the period January 1 to December 31, 2022, this Department, consisting of four (4) divisions had undertaken the following activities:
| FUNCTIONS | ACTIVITIES UNDERTAKEN | 1st SEMESTER Jun–Jun 2022 | 2nd SEMESTER Jul–Dec 2022 | TOTAL ACCOMPLISHMENT |
| Assign Property Identification Number (PIN) | Assigned PIN for newly declared lands and buildings. | 3,165 Parcels | 6,257 Parcels | 9,422 Parcels |
| Review and Examine eFAAS and eTD | Reviewed and examined documents submitted by MASSO. | 5,487 eFAAS & eTD | 9,097 eFAAS & eTD | 14,584 eFAAS & eTD |
| Update and color code Tax Map | Updated tax maps; changes from subdivision, consolidation, and discovery. | 6,690 Parcels | 3,091 Parcels | 9,781 Parcels |
| Conduct field inspection / Lot Identification | Acted on tax map or field inspection requests. | 7 Parcels | 26 Parcels | 33 Parcels |
| Assist property owners | Verified location of property thru tax maps. | 60 Real Property Owners | 126 Real Property Owners | 186 Real Property Owners |
| ADDITIONAL FUNCTIONS | ACTIVITIES | ACCOMPLISHMENTS | |||
| SPECIAL PROJECT FOR REAL PROPERTY TAXATION (ED 73) | Received and returned subdivision plans requested from DAR Office. | 68 Approved Subdivision Plans of CARP covered properties | 104 Approved Subdivision Plans of CARP covered properties | 172 Approved Subdivision Plans of CARP covered properties | |
| Ensure that all Local Road Networks (Provincial Roads) are properly listed and declared (SO 2022-08-103) | Attended meetings, prepared manual FAAS for all provincial roads with submitted Sketch Plan. | 1 meeting attended; 68 parcels of Road Lots & improvement w/ approved Tax Declaration | 1 meeting attended; 68 parcels of Road Lots & improvement w/ approved Tax Declaration | — | |
| Conduct physical count and recognition of property found at station and disposal of nonexisting/missing property of PGOM (EO 67) | Conducted inspection/inventory of Lands, Road Lots, Infrastructure, Buildings, and other infrastructure assets of PGOM. | 569 Buildings & Other Infrastructure Assets 570 PGOM Lands & Improvements 283 Road Lots & Improvements inspected and inventory submitted |
569 Buildings & Other Infrastructure Assets 570 PGOM Lands & Improvements 283 Road Lots & Improvements inspected and inventory report submitted |
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- In Appraisal and Assessment of Real Properties and other improvements, a total of twelve thousand three hundred four (12.304) Electronic Tax Declarations (eTDs) and electronic Field Appraisal Assessment Sheet (eFAAS) and its relevant supporting documents from eleven municipalities consisting of different transactions such as new discovery, transfer, reassessment, and re- pin were appraised/reviewed and approved for taxation purposes.
- Consolidated accomplishments for all divisions involved for the implementation of Executive Order No. 73 or “Special Real Property Taxation Program”, a revenue generation initiative of the province in cooperation with Provincial Treasurer’s Office. In compliance thereto, the SPRPT Team conducted Tax Campaign in Sta. Cruz. Occ. Mindoro on March 21-25, 2022. Another major accomplishment of the team was the release of 758 copies of land titles covered by CARP to the Municipality of Sablayan.
To ensure that all assessment records are properly issued upon clients request for taxation purposes, maintained, protected and accessible for the length of time cited in applicable records retention and disposition schedule, the following activities had been undertaken:
- Prepared and issued to clients:
✓ Four hundred seventy-three (473) copies of Tax Declaration
✓ Two hundred forty-five (245) Certification of Landholdings
✓ One hundred eighty-four (184) Certification of No- Landholdings
✓ Thirty-two (32) Certification of No-Improvement
✓ Cancellation of one hundred seventy-eight (178) Tax Declaration requested by the Municipal Assessor’s Office.
✓ Six thousand two hundred seven (6,207) electronic Tax Declaration of Eleven (11) Municipalities recorded in Google Form Sheet
✓ TD- Annotation of Mortgage of Two (2) Real Property Units ✓ TD- Mortgage Cancellation of Three (3) Real Property Units
✓ TD- Annotation of Adverse Claim of Two (2) Real Property Units
✓ TD- Cancellation of Adverse Claim of One (1) Real Property Unit
✓ TD-Annotation of Bail bond of One (1) Real Property Unit
- Quarterly Report on Real Property Assessment for the Fiscal Year of 2022 monitored and reviewed.
- One Million Sixty Thousand Nine Hundred Twelve copies (1,060,912) of Tax Declarations maintained and protected.
- Twenty-one thousand eight hundred sixty-eight (21,868) Technical Support on eRPTAAS online transactions provided to eleven (11) municipalities.
To support office operations and practices, this office administers the following activities:
- Human resource strategies and practices were delivered property. Regular staff meetings were conducted for updates in policies, management decisions, and office’s internal rules and policies.
- Office financial management such as budget planning, preparation of Programs and Activities with budget allocation (OPCR, Work and Financial Plan) were prepared and submitted.
- To support office and personnel necessities, supplies/materials as indicated in the Work and financial Plan and Project Procurement Plan for CY 2022 were procured and utilized property.
- Information management thru Executive and Administrative Orders, correspondence, memoranda, protocols, and the likes, were properly disseminated, followed and implemented.
- Capacity development on assessment and appraisal operations and on-line system transactions of PASSO and MASSO personnel were provided through attendance to trainings and Quarterly Conferences in cooperation with the Association of League of Municipal Assessors of Occ. Mindoro (ALOM).
- Assist the General Services Office in providing data and other pertinent documents relative to the inventory of properties owned by the Provincial Government.
Conduct/participation to the Quarterly Conference of the Association of League of Municipal Assessors of Occidental Mindoro in coordination with the Bureau of Local Government Finance (BLGF). In year 2022, conferences were focused in discussing the preparatory activities in preparation to the General Revision and Updating of the Schedule of Fair Market Values (FMVs) in year 2024. A general revision of property values serves two important purposes in addition to its primary purpose of equalizing and updating valuation. First, it brings to light again existing properties – rediscovers many properties which have been “lost” from the tax roll. Second, it enables the assessor to purge from the rolls the double assessments of properties which have been destroyed and that have accumulated through the years. It has the same purpose as the periodic physical inventory conducted by a business establishment. Our local assessors are trying to balance the increase in valuation of real properties for taxation purposes since we have failed to update the real property assessment in the past ten years. In 2014, ALOM requested the extension of effectivity of the 2013 General Revision of Fair Market Value (Resolution No. 21, s. 2013) which was approved by the Sangguniang Panlalawigan through SP Resolution No. 110, s. 2014 dated May 13, 2014. Another deferment in the conduct of 2018 General Revision was approved in year 2018 because of the resolution submitted by League of Municipalities of Occ. Mindoro. This is to give relief to property owners/administrators to recoup from the state of poor economic condition. SP Resolution No. 221, Series of 2018 dated August 7, 2018, was issued to approve the said deferment.
In preparation to the FY 2022 General Revision, the Provincial Assessor’s Office has initiated the conduct of capacity development activities to enhance the competency of local assessors in performing their appraisal duties and responsibilities during the conduct of the quarterly conferences. Refresher course on the electronic Real Property Tax Appraisal and Assessment System (eRPTAAS) was also provided to enhance technical capabilities of our assessors. A Tax Impact Study was also conducted during the last quarter of 2022. Tax collection under the current assessment rates is compared to various tax options to decide the best tax policy option that will strike a balance between the need of the LGU for Increase in revenue from local sources and the property owner’s capacity to pay.
