Provincial Assessor's Office

Ms. Rosana Sacedor Saniel, REA

Office Address:

Ground Floor, Provincial Capitol Building, Barangay Lais, Malita, Davao Occidental

Contact Details: passodavoccidental@gmail.com

Mandate

The Office of the Provincial Assessor shall primarily responsible for the proper, efficient and effective administration of real property assessment.

Vision

To be able to conduct progressive revision of assessment of real properties for taxation purposes, conduct property classification of real property assessment by way of progressive revision, maintain effective tax mapping and assessment records.

Mission

To maintain an effective identification and accounting system of real property for taxation purposes, conduct new discovery of new land parcels, buildings, machineries and equipment, and other improvements thru ocular inspection, maintain effective assessment recording system, and establish computerized statistical data banking

Introduction

As per RA 7160, Title II, Chapter I, Section 200, Administration of the Real Property Tax. – The provinces and cities, including the municipalities within the Metropolitan Manila Area, shall be primarily responsible for the proper, efficient and effective administration of the real property tax;

Chapter II, Section 201, Appraisal of Real Property. – All real property, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the locality where the property is situated. The Department of Finance shall promulgate the necessary rules and regulations for the classification, appraisal, and assessment of real property pursuant to the provisions of this Code and;

Services

1. Assessment of Land and Other Improvements; Building, Machinery and Equipment

2. Walk-in Assessment of Land and Other Improvements; Building, Machinery and Equipment

3. Issuance of Certified True Copy of Tax Declaration

4.Issuance of Certificate of Aggregate Land-Holdings or Non-Property Holdings

5. Issuance of Certificate of Improvements or No Improvements of Real Property

6. Issuance of Certificate of Territorial Jurisdiction

7. Annotation of Mortgage, Bailbond/ Liens/ Encumbrances to the Tax Declaration

8. Cancellation of Annotation for Mortgage, Bailbond/ Liens/ Encumbrances to the Tax Declaration

Manual on Real Property Appraisal and Assessment Operations, Chapter I, Section 4, Paragraphs 2-6,

For reason of being a part of the provincial government, it is the Office of the Provincial Assessor that shall perform such duties and functions as may be essential to the administration of the real property tax.

Provincial Assessors have the authority to determine whether or not Municipal Assessors within their territorial jurisdictions may be authorized to approve tax declarations covering real properties within their respective municipalities.

Municipal Assessors, therefore, shall perform all the duties and functions related to the classification, appraisal and assessment of real properties for taxation purposes within their respective municipalities under the direct and immediate supervision of the Provincial Assessor.

However, if the minimum personnel requirement of the Municipal Assessor’s Office as prescribed in this manual has been complied with, it is mandatory for the provincial assessor to delegate functions to the concerned assessors, in accordance with Section 472 (b) (12) of the Local Government Code.

In addition, the minimum equipment and funding requirements shall be considered in the delegation of function. The BLGF is hereby authorized to determine and certify whether a Municipal Assessor can qualify to be delegated with such authority on the basis of the criteria, which shall be promulgated also by the BLGF.