Revision for Correction of Entries and Classification of Tax Declarations



ABOUT THE SERVICE

Revision or reassessment of real properties may be made due to partial destruction of plans or other improvements, or due to a major change on the actual use of the property, or to any great and sudden inflation or deflation of the real property value or other changes like changes in the area, change of administrator or erroneous entry of declared-owners and of the boundaries.


REQUIREMENTS IN CASE OF:
A) CHANGE DUE TO INCREASE/DECREASE OF IMPROVEMENTS

  1. Current tax receipt/tax clearance
  2. Request of land owner with proper endorsement by the Municipal Assessor after ocular inspection/annotation in TD RA 7160, sec. 204 & 202

B) CHANGE OF BOUNDARIES

  1. Tax receipt
  2. Request of land owner
  3. Affidavit of adjoining owners
  4. Sketch plan

C) CHANGE IN AREA

  1. Tax clearance including excess area, if any
  2. Request of owner/duly endorsed by the Municipal Assessor
  3. Approved survey plan or title or certified technical description
Note: Excess Area of:

  1. Agricultural land with an area of 100 sq.m. or less may not be issued TD for excess area
  2. Urban land with an area of 10 sq.m. below may not be issued with TD for excess area

 

D) CHANGE IN ACTUAL USE

  1. Current tax receipt/tax clearance
  2. Request of owner endorsed by the Municipal Assessor

E) CHANGE OF CLASSIFICATION

  1. Current tax receipt/tax clearance
  2. Request for reclassification endorsed by Municipal Assessor
  3. MPDC certification as to LC based on Section 20 of RA 7160
  4. DAR clearance

F) CHANGE IN LOCATION FROM:
(a) One barangay to another (untaxmapped)

  1. Current tax receipt/tax clearance
  2. Letter request from the property owner properly endorsed by the Municipal Assessor
  3. Certification from the affected barangays concerned as to the actual location

(b) One LGU to another

  1. Current tax receipt/tax clearance
  2. Certification from the affected Municipal Assessor
  3. Endorsement by the Municipal Assessor

Note: Subject to revision upon submission of title

G) CHANGE OF ADMINISTRATOR

  1. Current tax receipt/tax clearance
  2. Letter request from the owner/administrator
  3. Affidavit/Waiver from the previous administrator

H) SUBDIVISION/CONSOLIDATION OF UNTITLED PROPERTY WITH THE SAME OWNER

  1. Current tax receipt/tax clearance
  2. Approved subdivision/consolidation plan
  3. Request of land owner

I) SPLITTING OF TD’s CONSOLIDATED DURING TAX MAPPING (UNTITLED)

  1. Current tax receipt/tax clearance
  2. Request from land owners endorsed by the Municipal Assessor

J) REVISION OF REAL PROPERTIES WITH ERRONEOUS APPRAISAL

  1. Current tax receipt of old tax declaration
  2. Findings of Municipal Assessor

 

HOW TO AVAIL OF THE SERVICE

Step Activities and Process Duration Please Approach
Service Provider Client
1 Informs the client about the requirements needed Requests for revision of tax
declaration		 3 minutes Jessica M. Inson
Candelario T. Galve
2 Examines & verifies all the
required documents
* Informs the client about the lacking documents		 Presents all the requirements needed 5 minutes Jessica M. Inson
Candelario T. Galve
3 The staff concerned prepares
the TDs for revision then initials the tax declaration		 Wait 20 minutes Jessica M. Inson
Candelario T. Galve
4 Signs the jurat portion and
recommendation for approval		 Wait 1 minute Ma. Luz B. Escauso Municipal Assessor
5 Informs the client that the
prepared tax declaration be signed by the Provincial Assessor for approval		 Wait and needs to follow-up
until the TD be approved by
the Provincial Assessor		 3 to 15 days since
submission to the Provincial Assessor’s
Office		 Provincial Assessor
 


NOTE: IN CASE OF COMPLAINTS ON ASSESSMENT, THEY MAY PRESENT IN WRITING TO THEIR COMPLAIN TO THE PROVINCIAL BOARD OF ASSESSMENT APPEALS.