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THE CITY ASSESSOR’S OFFICE IS A REVENUE-GENERATING OFFICE MANDATED TO DETERMINE THE VALUE OF REAL PROPERTIES SUBJECT TO TAXATION IN CALOOCAN CITY, INCLUDING THE DISCOVERY, LISTING , CLASSIFICATION, AND APPRAISAL THEREOF .

FAQs

1.WHAT IS THE BASIS FOR ASSESSMENT OF REAL PROPERTY?

“REAL PROPERTY SHALL BE CLASSIFIED, VALUED AND ASSESSED ON THE BASIS OF OF ITS ACTUAL USE, REGARDLESS OF WHERE IT IS LOCATED, WHOEVER OWNS IT , AND WHOEVER USES IT.” (Section 217, Local Government Code; Article 309, Implementing Rule and Regulations of RA 7160)

2. WHAT IS THE MAXIMUM ALLOWABLE PERIOD FOR WHICH AN UNDECLARED TAXABLE REAL PROPERTY , DECLARED FOR THE FIRST TIME SHALL BE ASSESSED FOR REAL PROPERTY TAXES ?

THE MAXIMUM ALLOWABLE ASSESSMENT PERIOD FOR AN UNDECLARED TAXABLE REAL PROPERTY, DECLARED FOR THE FIRST TIME IS TEN (10) YEARS PRIOR TO THE DATE OF INITIAL ASSESSMENT. (Section 222, Local Government Code; Article Implementing
Rules and Regulations of RA 7160)

3. WHAT IS THE BASIS FOR THE COMPUTATION OF BACK TAXES?

BACK TAXES SHALL BE COMPUTED BASED ON THE SCHEDULE OF VALUES IN EFFECT DURING THE CORRESPONDING PERIOD .(SUPRA)

4. I HAVE JUST ACQUIRED A REAL PROPERTY IN CALOOCAN CITYT. HOW DO I GO ABOUT THE TRANSFER OF OWNERSHIP FOR TAXATION PURPOSES?

YOU SHOULD FILE WITH THE CITY ASSESSOR’S OFFICE A SWORN STATEMENT DECLARING THE TRUE VALUE OF THE PROPERTY WITHIN SICTY (60) DAYS AFTER:

• THE ACQUISITION OF THE PROPERTY (LAND AND BUILDING) AS SHOWN BY A DEED OF CONVEYANCE BETWEEN THE VENDOR AND YOU AND AFTER ITS REGISTRATION IN THE CALOOCAN CITY REGISTRAR OF DEEDS;

• THE DATE OF COMPLETION OR OCCUPANCY, WHICHEVER COMES EARLIER, IN CASE OF :

a. A NEWLY-CONSTRUCTED HOUSE,BUILDING,IMPROVEMENT

b. ANY EXPANSION , RENOVATION , OR ADDITIONAL STRUCTURES OR IMPROVEMENTS MADE ON AN EXISTING BUILDING, HOUSE OR OTHER REAL

PROPERTY

• THE DATE OF INSTALLATION OF MACHINERY AS CERTIFIED BY THE CITY BUILDING OFFICIAL PLEASE BRING WITH YOU THE FOLLOWING SUPPORTING DOCUMENTS:

• TITLE (Certified True Copy issued by the Registrar of Deeds)

• DEED OF SALE OR ANY DOCUMENT OF TRANSFER - Photocopy

• REALTY TAX RECEIPT AND TAX CLEARANCE (Current Year) - Photocopy

• TRANSFER TAX RECEIPT (Certified Photocopy)

• CERTIFICATE AUTHORIZING REGISTRATION - Blue Copy and a Photocopy (if not available, Certified True Copy of CAR issued by the BIR )

• TAX DECLARATION OF LAND AND IMPROVEMENT (In the name of the previous owner)

• COMMUNITY TAX CERTIFICATE AND VALID ID - Photocopy (of both owner and representative)

• SUBDIVISION PLAN (If lot is segregated)

• AUTHORIZATION LETTER OF SPECIAL POWER OF ATTORNEY FROM THE PROPERTY OWNER (if representative)

• MAYOR’S PERMIT (BPLO; if the vendor is a registered business/company)-Photocopy

• BUSINESS TAX RECEIPT (BPLO; If the vendor is a registered business/company)

• AT LEAST TWO (2) PHOTOGRAPHS OF THE PROPERTY

PLEASE NOTE THAT NO FEE IS REQUIRED FOR THIS PARTICULAR SERVICE .

5. HOW CAN I SECURE A CERTIFIED TRUE COPY OF TAX DECLARATION?

FILL OUT A REQUEST FORM AND PRESENT THE FOLLOWING:

• YOUR COPY OF PREVIOUSLY ISSUED TAX DECLARATIONS OR ANY EXISTING RECORD RELATING TO SUBJECT PROPERTY

• COMMUNITY TAX CERTIFICATE

• PROOF OF PAYMENT /OFFICIAL RECEIPT FOR THE REQUESTED CERTIFIED TRUE COPY

• REQUIRED FEES: Php50.00 (Owner) Php100.00 (Represantive)

6. I AM AN AWARDEE OF A NHA-SPONSORED HOUSING PROJECT .WHAT ARE THE DOCUMENTARY REQUIREMENTS FOR SEGREGATING A TAX DECLARATION FROM THE NATIONAL HOUSING AUTHORITY ?

SUBMIT THESE DOCUMENTS TOGETHER WITH YOUR REQUEST FORM:

• CERTIFIED TRUE COPY OF TITLE (Issued by the Registrar of Deeds) OR

• CERTIFIED TRUE COPY OF TECHNICAL DESCRIPTION (Issued by the NHA)

• CERTIFICATE OF AWARD

• DEED OF SALE

• COMMUNITY TAX CERTIFICATE AND VALID ID - Photocopy

• AT LEAST TWO (2) PHOTOGRAPHS OF THE PROPERTY

• AUTHORIZATION LETTER (If representative)

PLEASE NOTE THAT FEE IS REQUIRED FOR THIS PARTICULAR SERVICE.

7. HOW CAN THE TAX DECLARATION OF MY PROPERTY BE CANCELLED FROM THE ASSESSMENT RECORDS?

YOU SHOULD SUBMIT A LETTER REQUESTING CANCELLATION OF THE TAX DECLARATION FROM THE ASSESSMENT RECORDS AND THE FOLLOWING SUPPORTING DOCUMENTS :

• DEMOLITION PERMIT

• CERTIFICATION FROM THE BARANGAY THAT THE LOT IS VACANT

• TAX DECLARATION OF THE BUILDING

• PROOF OF LATEST PAYMENT OF REALTY TAX/TAX CLEARANCE

• PHOTOGRAPH OF THE PROPERTY (LAND)

• COMMUNITY TAX CERTIFICATE AND VALID ID

PLEASE NOTE THAT NO FEE IS REQUIRED FOR THIS PARTICULAR SERVICE.

8. UPON THE CONSENT OF MR. A, I HAD A BUILDING CONSTRUCTED ON A PARCEL OF LAND OWNED BY HIM. NOW I WANT TO DECLARE THE SAID BUILDING FOR TAXATION PURPOSES. WHAT DO I NEED TO SHOW TO SUPPORT MY APPLICATION FOR TRANSFER OF TAX DECLARATION?

• TITLE (Certified True Copy issued by the Registrar of Deeds)

• CONTRACT BETWEEN THE OWNER OF THE LOT AND BUILDING ESTABLISHING SUCH RELATIONSHIP

• VALID GOVERNMENT -ISSUED ID FOR BOTH LOT OWNER AND BUILDING OWNER

• NOTARIZED AFFIDAVIT STIPULATING THUS:

THAT THE LOT OWNER IS ALLOWING THE OWNER OF THE BUILDING TO USE THE LOT AND BUILD AN IMPROVEMENT THEREON THAT SAID BUILDING OWNER SHALL BEAR THE OBLIGATIONS AND RESPONSIBILITIES OF PAYING THE REAL PROPERTY TAXES FOR THE BUILDING THAT IN THE EVENT OF DEFAULT ON THE PART OF THE BUILDING OWNER IN THE PAYMENT OF REAL PROPERTY TAXES, THE LOT OWNER IN INTERPOSES NO OBJECTION TO THE IMPOSITION BY THE CITY OF CALOOCAN OF A WARRANT OF LEVY ON SAID BUILDING/IMPROVEMENT AND THE IMPOSITION AND EXERCISE OF OTHER LEGAL REMEDIES PROVIDED FOR BY LAW TO THE CITY OF CALOOCAN FOR THE COLLECTION OF REAL PROPERTY TAXES.

• AT LEAST TWO (2) PHOTOGRAPHS OF THE PROPERTY

PLEASE NOTE THAT NO FEE IS REQUIRED FOR THIS PARTICULAR SERVICE.

Monthly Activity Report

WHAT: REGULAR TAXMAPPING ACTIVITY

WHERE: BARANGAYS IN NORTH AND SOUTH CALOOCAN CITY

WHEN: EVERY TUESDAY AND THURSDAY

WHY:

1.TO ESTABLISHED A COMPLETE INVENTORY OF ALL REAL PROPERTIES WITHIN CALOOCAN CITY’S TERRITORIAL JURISDICTION

2.TO DISCOVER REAL PROPERTY AND INDENTIFY PROPERTY OWNERSHIP

3. TO UPDATE OUR REAL PROPERTY TAX RECORD AND ACCOUNTING SYSTEM

4. TO PROVIDE A PERMANENT LINK BETWEEN REAL PROPERTIES IN THE FIELD AND ASSESSMENT AND TAX RECORDS IN THE OFFICE

HOW: THROUGH THE CONDUCT OF:

1. PRE-FIELD WORK

a. PREPARATION OF BASE MAPS

b. PREPARATION OF FIELD APPRAISAL AND ASSESSMENT SHEETS ASSIGNMENT OF TEMPORARY PROPERTY

c. IDENTIFICATION NUMBER

d. PREPARATION OF PRE-TAX MAP CONTROL ROLL


2. FIELD WORK ACTIVITIES

a. INTERVIEW WITH PROPERTY OWNERS AND/OR ADMINISTRATORS

b. VALIDATION OF PROPERTY INFORMATION BASED ON PLANS, MAPS AND PARCELLARY SKETCHES


3. POST-FIELD OPERATIONS

a. PREPARATION OF TAX MAP

b. ASSIGNMENT OF PERMANENT PROPERTY IDENTIFICATION NUMBER

c. COMPLETION OF FIELD APPRAISAL AND ASSESSMENT SHEETS

Contact Us

ELLEN F. VALLEJOS
288-8811 local 2213

Citizens Charter

 

City Assessors OFFICE