Republic of the Philippines
Province of Pampanga
MUNICIPALITY OF SAN SIMON
ACCOMPLISHMENT REPORT
Real property appraisal and assessment
operation is acknowledged to be one of the major
sources of revenue in the local government unit.
While real property taxes remain a meaningful
source of local taxes, this revenue source offers
potential platform that would provide one of the
solution to the quest of Local Government Units
in building capacity for their development needs.
Utilizing real property taxes and administration as
the instrument not only for gaining financial
strength but for real property development in
their respective jurisdictions.
Thus, real property appraisal and assessment
operation becomes an important place in the local
government finance as a source of income that will
augment funds for basic services, funds for local
school board and barangays.
The Local Government Unit and real
property owners can expect a uniform, effective and
consistent discharge of functions by the assessor’s
office with fairness and equity in the distribution of
tax burdens that will eventually produce better results.
Real Property Tax would become one of
the main sources of local revenue for the
Municipality of San Simon, Pampanga due to
significant increase in the collection of Real
Property Tax through properly appraised and
assessed real properties coupled with an efficient
Real Property Tax Collection system.
To update and upgrade an equitable
market value of Real Properties and to account all
real property units within the municipality; to
provide an efficient frontline service in the field
of real property taxation through the use of
information technology and properly trained,
responsible and highly motivated work force.
The Office of the Municipal
Assessor shall take charge of the
discovery, classification, appraisal,
assessment and valuation of all real
properties within its territorial
jurisdiction which shall be used as
the basis for taxation. Its duties
include the preparation, installation
and maintenance of a system of tax
mapping, record management and
the preparation of a schedule of fair
market values of the different classes
of real property within the
municipality.
The appointment of
assessor shall be mandatory
municipal government.
an
for
The assessor shall take charge
of the assessor’s office, perform the
duties provided for under Book II of
the Local Government Code, and shall:
1.
Ensure that all laws and policies
governing the appraisal and
assessment o real roperties for
taxation purpose are properly
executed;
2. Initiate, review and recommend changes in policies and objectives,
plans and programs, techniques, procedures and practices in the
valuation and assessment of real properties for taxation purposes
3. Establish a systematic method of real property assessment;
4. Install and maintain a real property identification and accounting
system;
5. Prepare, install and maintain a system of tax mapping, showing
graphically all properties subject to assessment and gather all data
concerning the same;
6. Conduct frequent physical surveys to verify and determine whether all
real properties within the province are properly listed in the assessment
roll;
7. Exercise the functions of appraisal and assessment primarily for taxation
purposes of all real properties in the local government unit
concerned;
8. Prepare a schedule of the fair market value for the
different classes of real properties, in accordance with the
Title Two, Book II of the Local Government Code
9. Issue, upon request of any interested party, certified
copies of assessment records of real property and all
other records relative to its assessment, upon payment of
a service charge or fee to the treasurer;
10. Exercise such other powers and perform such other duties
and functions as may be prescribed by law or ordinance.
1.
Typing, recording and filing of real
property records, documents,
certifications, etc.
2. Prepare/issue certified true copies
of tax declarations and other
certifications of real properties.
3. Prepare Request of Issuance of
Property Index Number (PIN) for
newly discovered real properties
and approved subdivision
/consolidation plans and submit
request to tax mapping division at
the Provincial Assessor’s Office for
approval.
4. Assigned issued PIN and type tax declarations.
5. Update tax maps.
6. Drafting Building Appraisal Slips.
7. Act as Liaison Officer coordinating the Provincial Assessor’s Office and
other agencies (Bureau of Lands, Bureau of Local Government Finance
Region III, Register of Deeds, DAR, Bureau of Internal Revenue, etc.
8. Perform other works as may be required by the Municipal Assessor.
1.
Update all Assessment Records of
Real Properties: Lands, Buildings,
Machineries and other structures.
a. Tax Declarations
b. Masterlist per barangay
c. Record of Assessment
d. Assessment Roll
e. Index Card
f. Logbook of tax declaration
numbers
2. Typing and Filing of real property
records, documents, certifications,
etc.
3. Released documents to property
owner
4. Bookbinding works.
1. Conducted ocular inspection of lands, buildings and
other structures for assessment and appraisal
purposes.
2. Validated appraisal/assessment of Real Property Units
subject of complaints, protests and requests.
1. Appraised real property units in accordance with the
approved Schedule of Market Values.
2. Assessed the real property units in accordance with
the approved assessment level.
3. Transferred ownership records for four hundred nine
(409) Real Property Units.
4. Reassessed four ( 4 ) lots from agricultural to
residential; and one (1) lot from agricultural to
commercial.
5. Consolidated/subdivided thirty three (33 ) lots into
two hundred seventy (270) parcels of land.
6. Declared new real property units:
a. Six (6) land
b. One hundred thirty five (135) residential buildings
c. Six (6) industrial buildings
d. Nine ( 9) school buildings
e. One (1) day care center
f. Four (4) commercial machineries
g. Thirty one (31) Industrial Machineries
h. One (1) Barangay Health Center
i. Two (2) Barangay Halls
7. Issued various certifications:
a. Forty Four (44) certifications of no property
holdings for medical/ social and scholarship
services.
b. Sixty Seven (67) certifications of property holdings
for general purposes.
c. One Hundred Sixty One (161) certifications of
non-improvement for BIR Capital Gains Tax
purposes.
d. One Thousand Six Hundred Forty Five (1,645)
Certified True/Machine Copies/ Owner’s Copies of
Tax Declarations for general purposes.
Updated and maintained assessment records
Master list per barangay
Property Ownership Index
Assessment Rolls
Assessment Record
Tax Maps
Tax Declarations
FAAS for land, improvements and machineries
1. Office Report
 Prepared and submitted assessment reports required by
the
Provincial Assessor’s Office such as Weekly/
Monthly Assessment transactions/Accomplishments and
Quarterly Report on Real Property Assessments.
2. Human Resource Management
 Attended workshop/trainings and meetings relative to
the preparation and recording of appraisal and
assessment of real properties conducted by the
Bureau
of
Local
Government
Finance, Region III and office of the Provincial Assessor.
1. Attended meetings and conferences organized by
the office of the Municipal Mayor and other
agencies.
2. Assist the Municipal Treasurer’s Office in their Tax
Information and collection campaign.
A. Office Plans and Programs
i. Prepare/submit 2013 Office Plans and Programs to
Provincial Assessor for review and approval.
ii. Prepare/submit Performance Target Worksheet to
Provincial Assessor for acceptance and approval.
iii. Prepare/submit other reports as required by the
Provincial Assessor/ and DOF/BLGF.
iv. Prepare/submit 2013 annual budget proposal and
procurement programs.
i.
Conduct Job Training
a) Preparation /accomplishment, recording,
maintenance and filing pertaining to appraisal and
assessment.
b) Preparation of Statistics on real property as to
kind/classification/actual use and other date.
ii. Conduct office periodic training/meetings .
iii. Attend formal trainings/workshops relative to
assessment matters, operations and personnel
administration.
iv. Evaluate performance of personnel.
v. Provide counseling to personnel.
i.
Prepare/Issue certified true/machine copies of tax
declarations and other certifications of real properties.
ii. Update/maintain assessment records.
a.
b.
c.
d.
e.
logbook for tax declaration numbers
assessment rolls
master list
assessment records
index cards
i.
Prepare general correspondence
ii. Received/record incoming communication
iii. Record/dispatch outgoing communications
iv. Maintenance of office file
i.
Prepare/submit reports required by the Bureau of
Local
ii. Government Finance Regional Director
iii. Prepare/submit reports required by the Provincial
Assessor’s Office
1. Office Maintenance
i.
Maintain cleanliness and orderliness of the office
2. Supply and Property Management
i.
Requisition of office supplies and materials
ii. Physical inventory of supplies, materials and
equipment.
1. Appraisal
i. Conduct ocular field inspection
ii. Apply correct schedule of market value
2. Assessment
i. Determine market value, correct assessment level,
assessed value and effectivity of assessment.
ii. Prepare/submit tax declarations, building appraisal slips
for approval of the Provincial Assessor.
iii. Effect transfer and cancellation of superceded tax
declarations based on documents presented.
iv. Prepare/submit to the Municipal Treasurer the
assessment rolls of real properties
1. Undertake reassessment, appraisal and revalidation of
some real properties
2. Property Tax Collection
-Assist the Municipal Treasurer in the
implementation of the Real Property Tax Collection
Enforcement
3. Supervise and monitor tax mapping operations.
1. Civic Activities
i. Participation in civic activities
i.
Interact/coordinate with the Local/National Officials
regarding assessment operations.
ii. Attend meetings and conference
1. Conducted continuous ocular inspection of lands,
buildings and other structures for assessment and
appraisal purposes.
2. Validated appraisal/assessment of Real Property Units
subject of complaints, protests and requests.
1. Appraised real property units in accordance with the
approved Schedule of Market Values.
2. Assessed the real property units in accordance with the
approved assessment level.
3. Transferred of Ownership Records of Real Property Units
(RPUs)
4. Reassessed Parcels of Land
a) Agricultural to Residential
b) Agricultural to Commercial
c) Agricultural to Industrial
d) Industrial to Agricultural
e) Industrial to Residential
Transferred of
Ownership
Records of RPUs
July to
Dec. 2010
391 RPUs
Jan. to
Dec. 2011
409 RPUs
Jan. to
Feb. 2012
75 RPUs
TOTAL
875 RPUs
4 lots
1 lot
-
-
4 lots
1 lot
-
2 lots
2 lots
25 lots
-
2 lots
2 lots
25 lots
REASSESSED
PARCELS OF LAND
Agricultural to Residential
Agricultural to
Commercial
Agricultural to Industrial
Industrial to Agricultural
Industrial to Residential
5. Consolidated/Subdivided Lots
6. Declared New Real Property Units
a.
b.
c.
d.
e.
f.
g.
h.
i.
Land
Residential Buildings
Industrial Buildings
School Buildings
Religious Buildings
Commercial Machineries
Industrial Machineries
Brgy. Health Center
BarangayHall
Consolidated/
Subdivided Lots
DECLARED NEW PROPERTY
UNITS
Land
Residential Buildings
Industrial Buildings
School Buildings
Religious Buildings
Commercial Machineries
Industrial Machineries
Brgy. Health Center
BarangayHall
July to Dec.
2010
44 lots into
223 parcels
of land
10 RPUs
331 RPUs
13 RPUs
40 RPUs
6 RPUs
13 RPUs
12 RPUs
2 RPUs
7 RPUs
Jan. to Dec. Jan. to Feb.
TOTAL
2011
2012
33 lots into
11 lots into 88 lots into
270 parcels 38 parcels of 531 parcels
of land
land
of land
6 RPUs
135 RPUs
6 RPUs
9 RPUs
2 RPUs
4 RPUs
31 RPUs
1 RPU
2 RPUs
2 RPUs
6 RPUs
-
18 RPUs
472 RPUs
19 RPUs
49 RPUs
8 RPUs
17 RPUs
43 RPUs
3 RPUs
9 RPUs
7. Certifications
a. Cert. of no property holdings for medical/social and
scholarship services.
b. Cert. of property holdings for general purposes.
c. Cert. of non-improvement for BIR Capital Gains Tax
purposes.
d. Certified True/Machine Copies/Owner’s Copies of Tax
Declarations for general purposes.
CERTIFICATIONS
Cert. of no property holdings
for medical/social and
scholarship services.
Cert. of property holdings for
general purposes.
Cert. of non-improvement for
BIR Capital Gains Tax
purposes.
Certified True/Machine
Copies/Owner’s Copies of Tax
Declarations for general
purposes.
July to Dec.
2010
44 lots into
223 parcels
of land
Jan. to Dec.
2011
33 lots into
270 parcels
of land
Jan. to Feb.
TOTAL
2012
11 lots into 38 88 lots into
parcels of 531 parcels
land
of land
22
44
6
72
19
67
4
90
67
161
40
268
570 copies 1645 copies 295 copies
2510 copies
Property
Classsification
As of January 2010
As of December 2011
BASIC
SEF
BASIC
a. Residential
P 729,829.00
P 729,829.00
P
1,066,100.00
b. Agricultural
675,519.00
675,519.00
c. Commercial
196,203.00
196,203.00
d. Industrial
3,349,246.00
SEF
Increase (Decrease)
BASIC
SEF
P
P 336,271.00 P 336,271.00
1,066,100.00
<7,198.00>
668,321.00
668,321.00
675,168.00
675,168.00
478,965.00
3,349,246.00
3,457,072.00
3,457,072.00
107,826.00
453.00
453.00
453.00
-
279.00
<7,198.00>
478,965.00
107,826.00
e. Special
- Hospital
-Others
TOTAL
453.00
-
279.00
279.00
279.00
P 4,951,250.00 P4,951,250.00 P5,867,393.00 P5,867,393.00 P 916,143.00 P 916,143.00
CERTIFICATIONS:
A. Cert. of no property holding for medical/
Social and scholarship services.
B. Cert. of property holdings for general purposes.
C. Cert. of non-improvement for BIR Capital
Gains Tax purposes.
D. Certified True/Machine Copies/Owner’s
Copies of Tax Declarations for general
purposes.
A. Cert. of no property holding for medical/Social
and scholarship services.
July to Dec. 2010
QTY FEES
AMOUNT
(P)
(P)
22
50.00
1,100.00
Jan. to Dec. 2011
Jan. to Feb. 2012
QTY FEES AMOUNT QTY FEES AMOUNT
(P)
(P)
(P)
(P)
44
50.00
2,200.00
6
50.00
300.00
July 2010 to Feb. 2012
QTY
FEES
AMOUNT
(P)
(P)
72
50.00
3,600.00
B. Cert. of property holdings for general purposes.
July to Dec. 2010
QTY FEES
AMOUNT
(P)
(P)
19 50.00
950.00
Jan. to Dec. 2011
Jan. to Feb. 2012
QTY FEES AMOUNT QTY FEES AMOUNT
(P)
(P)
(P)
(P)
67 50.00 3,350.00
4 50.00
200.00
July 2010 to Feb. 2012
QTY
FEES
AMOUNT
(P)
(P)
90
50.00
4,500.00
C. Certificate of non-improvement for BIR Capital
Gains Tax purposes.
July to Dec. 2010
QTY FEES
AMOUNT
(P)
(P)
67 50.00
3,350.00
Jan. to Dec. 2011
Jan. to Feb. 2012
QTY FEES AMOUNT QTY FEES AMOUNT
(P)
(P)
(P)
(P)
161 50.00 8,050.00 40 50.00 2,000.00
July 2010 to Feb. 2012
QTY
FEES
AMOUNT
(P)
(P)
268
50.00 13,400.00
D. Certified True/Machine Copies/Owner’s
Copies of Tax Declarations for general
purposes.
July to Dec. 2010
Jan. to Dec. 2011
Jan. to Feb. 2012
July 2010 to Feb. 2012
QTY FEES AMOUNT QTY FEES AMOUNT QTY FEES AMOUNT QTY
FEES AMOUNT
(P)
(P)
(P)
(P)
(P)
(P)
(P)
(P)
570 30.00 17,100.00 1645 30.00 9,350.00 295 30.00 8,850.00 2510
30.00 75,300.00
CERTIFICATIONS:
July to Dec. 2010
QTY FEES
AMOUNT
(P)
(P)
Jan. to Dec. 2011
Jan. to Feb. 2012
QTY FEES AMOUNT QTY FEES AMOUNT
(P)
(P)
(P)
(P)
22
50.00
1,100.00
44
50.00
2,200.00
6
50.00
19
50.00
950.00
67
50.00
3,350.00
4
50.00
67
50.00
3,350.00
161
50.00
8,050.00
40
570
30.00
17,100.00
1645 30.00
9,350.00
295
22,500.00
2,950.00
300.00
July 2010 to Feb. 2012
QTY
FEES
AMOUNT
(P)
(P)
72
50.00
3,600.00
200.00
90
50.00
4,500.00
50.00
2,000.00
268
50.00 13,400.00
30.00
8,850.00 2510
30.00 75,300.00
11,350.00
96,800.00