City Assessor’s Office
OFFICE OF THE CITY ASSESSOR
Ground Floor, New City Hall Building
Barangay Cogon, Tagbilaran City
MS. ERLINDA SAMONTE
City Assessor
The Office of the City Assessor takes charge of the the Assesor’s Office and ensures that all laws and policies governing the appraisal and assessment of real properties for taxation purposes are properly executed. It initiates, reviews and recommends changes in policies and objectives, plans and programs, techniques, procedures and practices in the evaluation and assessment of real properties for taxation purposes. It establishes a systematic method of real property assessment and install and maintain real property identification and accounting system. It also prepares, install and maintain a system of tax mapping, conduct frequent physical surveys to verify and determine whether all real properties in the city are properly listed. It exercises the functions of appraisal and assessment of all real properties for taxation purposes. Prepares schedule of fair market values, issues certified copies of assessment records of real property, submit every semester a report of all assessments.
Its front line services include:
- Securing owner’s copy of transferred tax declaration
- Securing assessment of new building or machinery
- Securing certified true copy of tax declaration, certification as to land holding, no landholding, as to improvement or no improvement and lot history
- Securing a sketch plan and vicinity map, property identification number
- Verifying property location
- Canceling, revising and correcting assessment
- Requesting annotation and cancellation of loan mortgages on tax declaration
Securing Owner’s Copy of Transferred Tax Declaration
About the Service
Owner’s copy of transferred tax declaration is issued every time there is a transfer of ownership of a real property from the previous owner to the new owner upon submission of complete supporting papers required.
This is done to update records of the City Government and to transfer real property taxation to the new owner.
Requirements
- Certified photocopy of the Transfer Certificate of Title (TCT)
- Deed of Conveyance (Deed of Sale, Deed of Extrajudicial Settlement, Deed of Donation, Deed of Exchange, Court Order, Waiver of Rights, Deed of Exchange, Voluntary Partition, Splitting of titles, Deed of Consolidation, Adjudication of Sole Heir Deed of Definite Sale, Court Order)
*(Special Power of Attorney (for owner’s representative) - BIR Clearance (e.g. Capital Gains Tax, Estate Tax, Donor’s Tax)
- Transfer Fee Official Receipt
- Tax Clearance (for the current year)
- Approved Subdivision Plan (for subdivided lot)
- Late Filing Fee OR (if submitted for issuance of Tax Declaration beyond 60 days after the notarization of the Deed of Conveyance
Fees
None
How to Avail of the Service
| Follow the steps | Will take you | Please approach |
| 1. Secure Checklist of Requirements for Availment of Copy of Transferred Tax Declaration | 1 minute | Corazon N. Quibir Cecilia I. Cruz |
| 2. Submission of Required Documents | 5 minutes | Corazon N. Quibir Cecilia I. Cruz |
| • Recording and forwarding of documents | 5 minutes | Cecilia I. Cruz |
| • Evaluation of documents • If incomplete, return submitted documents |
13 minutes | Delia A. Magdales |
| • Tax Mapping Division to assign PIN to subdivided lots | 3 minutes | Raul T. Ibaya |
| • Research and Preparation of the transferred Tax Declaration | 15 minutes / TD | Fe B. Almine Michelle Mascarinas Anita L. Cabrera Leonida a. Barol |
| • Review, check and initial the updated TD | 15 minutes | Livio K. Sarabia Delia A. Magdales |
| • Review and initial the TD approval (for new buildings only) | 5 minutes | Saturnino S. Sarabia Assistant City Assessor |
| • Approval of transferred Tax Declaration | 5 minutes | Erlinda J. Samonte City Assessor |
| • Numbering of approved Tax Declaration and Recording in the Record of Assessment and Lot Ownership and Lot Cards and filing of supporting documents | 5 minutes | Eutiquia C. Delusa Lolita S. Degamo Tavita J. Asnajon |
| • Recording and updating in the Tax Mapping Roll (TMCR) | 5 minutes | Delia A.Magdales Raul T. Ibaya |
| • Releasing of Owners Copy of Approved TD | 1 minute | Eutiquia C. Delusa Cecilia I. Criz |
| 3. Receiving of Owner’s Copy of Tax Declaration | 2 minutes | Owner/Representative |
Securing Assessment of New Building / Machinery
About the Service
New Tax Declaration (TD) is issued to the newly completed buildings/newly installed machinery. The City Assessor’s Office conducts field and ocular inspection to assess the value of the real property.
Requirements
- Taxpayer’s Request Form or Owner’s-letter-request
- Floor Plan
- Photocopy of Land Title (where the building is constructed)
- Photocopy of Occupancy Permit
- Sworn Statement of Ownership – for machinery
Fees
None
How to Avail of the Service
| Follow the steps | Will take you | Please approach |
| 1. Secure taxpayer’s request form or submit letter-request | 1 minute | Corazon Quibir Cecilia I. Cruz |
| • Administrative Aide receives the taxpayer’s request form or letter request | 3 minutes | Corazon Quibir Cecilia I. Cruz |
| • Owner or representative of the owner to be interviewed by the Assistant City Assessor or City Assessor for more detailed information regarding his/her property | 5 minutes | Assistant City Assessor / City Assessor |
| 2. Submit Requirements | ||
| • Field or Ocular Inspection | 1 hour and 30 minutes | Leonida A. Barol Anita L. Cabrera Fe B. Almiñe Michelle R. Macariñas Livio K. Sarabia |
| • Preparation of Field Appraisal and Assessment Sheet (FAAS) and determination of market and assessed value of building/machinery | 1 hour | Leonida A. Barol Anita L. Cabrera Fe B. Almiñe Michelle R. Macariñas Livio K. Sarabia |
| • Review of FAAS | 5 minutes | Saturnino S. Sarabia |
| • Approval of FAAS | 5 minutes | Erlinda J. Samonte |
| • Preparation of new TD | 20 minutes | Leonida A. Barol Anita L. Cabrera Fe B. Almiñe Michelle R. Macariñas |
| • Review and countersign TD | 10 minutes | Livio K. Sarabia |
| • Approval of TD | 5 minutes | Saturnino S. Sarabia |
| • Numbering of approved Tax Declaration & recording in the Record of Assessment; Ownership and Lot Cards; and filing of supporting documents | 5 minutes | Eutiquia C. Delusa Lolita S. Degamo Tavita J. Asnajon |
| • Recording and updating in the Tax Mapping Control Roll (TMCR) | 5 minutes | Delia A. Magdales Raul T. Ibaya |
| • Releasing of Owners Copy of Approved TD | 1 minute | Eutiquia C. Delusa Cecilia I. Cruz |
| 3. Receiving of owner’s copy of Tax Declaration | 2 minutes | Owner/Representative |
