One of the major sources of revenue in the local government is the real property appraisal and assessment operation. This is also believed to be one of the solutions for the Local Government to capacitate their developmental needs. Real property appraisal and assessment plays an important role in the local government finance as this augment funds for basic services, local school board and barangay funds.

The LGU and the real property owners can work hand in hand with fairness and equity in the distribution of tax burdens that will surely produce better results.

BRIEF DESCRIPTION OF THE ASSESSOR’S OFFICE

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 taxmapping, record management and the preparation of a schedule of fair market values of the different classes of real properties within the municipality.

VISION

Oton, a first-class municipality, with Real Property Tax as one of the main sources of the local revenue through properly assessed and appraised real properties with an efficient Real Property Tax Collection System.

MISSION

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 workforce.

MUNICIPAL ASSESSOR’S OFFICE

The assessor shall take charge of the assessor’s office and perform the following duties provided under Book II of the Local Government Code;

  • Ensures that all laws and policies governing the appraisal and assessment of real properties for taxation purposes are properly executed;
  • Initiates, reviews and recommends changes in policies and objectives, plans and programs, techniques, procedures and practices in the valuation and assessment of real properties for taxation purposes;
  • Establishes a systematic method of real property assessment;
  • Installs and maintains a real property identification and accounting system;
  • Prepares, installs and maintains a system of tax mapping, showing graphically all properties subject to assessment and gather all data concerning the same;
  • Conducts frequent physical surveys to verify and determine whether all real properties within the province are properly listed in the assessment rolls;
  • Exercises the functions of appraisal and assessment primarily for taxation purposes of all real properties in the local government unit concerned;
  • Prepares a schedule of the fair market value for the different classes of real properties, in accordance with Title Two, Book II of the Local Government Code;
  • Issues, 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;
  • Submits every semester a report of all assessments, as well as cancellations and modifications of assessments, to the local chief executive and the sanggunian concerned;
  • In the case of the assessor of a competent city or municipality attend, personally or through an authorized representative, all sessions of the Local Board of Assessment Appeals whenever his assessment is the subject of the appeal and present or submit any information or record in his possession as may be required by the Board;
  • In the case of the provincial assessor, exercise technical supervision and visitorial functions over all component city and municipal assessors, coordinates with the component city or municipal assessors in the conduct of tax mapping operations;
  • Authorized to administer oaths on all declarations of real property for purposes of assessment.

The Municipal Assessor’s Office also caters transactions like Simple Transfer, Subdivision, Consolidation/Subdivision, Reassessment, Assessment for newly-discovered properties and correction. Below are the requirements for the corresponding transactions:

  1. Simple Transfer

Requirements: 2 photocopies of the following

  • Transfer Title
  • Recent land receipt
  • Deed of Adjudication (ex. Deed of Sale)
  • Transfer Tax
  • Sworn Statement
  • CTC No. for sworn statement
  • Transfer of Ownership Fee (100.00)
  1. Subdivision

Requirements: 2 photocopies of the following

  • Subdivision Agreement
  • Technical Description / Title
  • Recent land receipt
  • Inspection Fee (200.00/lot)
  • Sworn Statement
  • CTC No. for sworn statement
  • Subdivision Plan (blueprint, not reduced)
  1. Reassessment of lots

Requirements: 2 photocopies of the following

  • Letter request
  • Inspection Fee (200.00)
  • Updated Real Property Tax receipts
  • Sworn Statement
  • CTC No. for sworn statement

4. Reassessment of buildings (Extension and Depreciation)

Requirements: 2 photocopies of the following

  • Letter request
  • Inspection Fee (200.00)
  • Updated Real Property Tax receipts

5. Assessment of Newly-Discovered building/improvement

Requirements: 2 photocopies of the following

  • Letter request
  • Inspection Fee (200.00)
  • Building Permit
  • Building Plan

6. Correction of names, lot numbers and area

Requirements: 2 photocopies of the following

  • Title (Certified True Copy)
  • Sworn Statement
  • Updated Real Property Tax receipts