Republic of the Philippines

DEPARTMENT OF FINANCE
BUREAU OF LOCAL GOVERNMENT FINANCE
R E G I O N A L O F F I C E N O. V I I
4F Maxwell Hotel-Annex Bldg., N Escario Street, Cebu City
T: (032) 401-0505 (032) 254-4152 | r7@blgf.gov.ph

March 7, 2022

Engr. ARESTEO HORTEZA

Municipal Assessor
Borbon, Cebu

Dear Engr. Horteza;

Attached herewith is the report of even date, on the Local Assessment

Operation Evaluation of Real Property Assessment Operations of that Municipality,
conducted last 28 February 2022.

Attention is hereby invited to the findings, observations and

recommendations noted. Your comment and/or report of action(s) taken relative
thereto is hereby required within fifteen (15) days from receipt hereof.

Very truly yours.

JESSIE B. DOCTOLERO, REA, REB, REC

Regional Director

Copy furnished:

Honorable Noel T. Dotillos

Municipal Mayor
Borbon, Cebu
 Republic of the Philippines
DEPARTMENT OF FINANCE
BUREAU OF LOCAL GOVERNMENT FINANCE
R E G I O N A L O F F I C E N O. V I I
4F Maxwell Hotel-Annex Bldg., N Escario Street, Cebu City
T: (032) 401-0505 (032) 254-4152 | r7@blgf.gov.ph

TO : Dir. JESSIE B. DOCTOLERO, REA, REB, REC

Regional Director

SUBJECT : Report on the Conduct of Local Assessment Operations

Evaluation (LAOE) in the Municipality of Borbon, Cebu

DATE : 14 February 2022

In compliance to BLGF Office Memorandum Order No. 09-2022 dated 26

January 2022, signed by Jessie B. Doctolero, Regional Director, conducted a Local
Assessment Operations Evaluation (LAOE) in the Municipality of Borbon, Cebu on the
date above stated.

Thus, hereunder are the Team’s findings, observations, and recommendations, viz:

COVERAGE FINDINGS/OBSERVATIONS RECOMMENDATIONS

1. TAX MAPPING The tax maps are not updated. Considering that tax maps are the
single most important tool in the real
property assessment process, it is
just proper that it should be always
updated whenever there are
transactions in a certain property
like, subdivisions, consolidations
and change of ownership because
these maps facilitate ready
reference in locating a certain
property and it also provides key
identification and control of all lands
within the municipality.

2. APPRAISAL The latest Schedule of Market Section 219 of the Local

Value (SMV) for the province of Government Code mandates the
Cebu was approved by the conduct of general revision of real
property assessment once every
Sanggunian Panlalawigan and it
three years.
was adopted through SP
Ordinance No. 2019-17 dated Attention is hereby invited to Sec.
January 03, 2020, is updated. 221 of Local Government Code
GR was conducted in April 2020 (LGC).
which took effect in July 01, “Sec. 221 Date of Effectivity of
2020. Assessment or Reassessment

All assessments or reassessments

made after the first (1st) day of
 January of any year shall take effect
on the first (1st) day of January of the
succeeding year. XxxxxX”

3. ASSESSMENT a) Every new discovery of Chapter 5, Section 1, D of MRPAAO

Real Property, Notice of says that
Assessment (NOA) was
delivered to and received “When real property is assessed for
by the concerned the first time or when an existing
taxpayers. During the assessment is increased or
GR, the distribution of decreased, the provincial, city or
NOA was thru the municipal assessor shall within thirty
(30) days give written notice of such
assistance of the
new or revised assessment to the
Barangay. person in whose name the property
is declared. The notice may be
b) The percentage increase delivered personally or by registered
of Assessed Value in mail or through the assistance of the
2020 Q4 is 125.14% due punong barangay in the last known
to General Revision address of the person to be served.”

YEAR RPU’S MARKET VALUE ASSESSED INCREASED IN

VALUE ASSESSED VALUE
2019 10,132
6,083,242,025.40 252,732,870.00
2020 10,208 1.23%
6,089,662,041.04 255,833,556.00
2021 8,080 144.47%
5,115,100,411.72 625,428,121.34
4. RECORDS a) No Field Appraisal and a. “The FAAS shall be prepared
MANAGEMENT Assessment Sheet for every real property unit. It
(FAAS) for Land and shall contain all information
needed in appraising real
Other Improvements
property including the sketch
of the land or the floor plan of
the building. It enables an
Assessor to keep constant
account of all real property
units in a locality. The FAAS
when approved is the source
of information for all other
assessment records.”
(MRPAO Chapter VI, Sec. 1
(A) 1) page 143)

The purpose of this form is to

serve as the primary and
principal record of all real
property information that is
necessary for real property
tax assessment.

b. The TMCR is the basic

b) Tax Map Control Roll
document in controlling the
(TMCR) is not updated.
 PIN in each section map. It is
also used as a reference in
real property appraisal and
assessment. It shall be filed
with the corresponding tax
maps by barangay. (MRPAO
Chapter VI, Sec. 1 (A) (3)
TMCR page 158)

c.) Assessment Roll of c. Assessment Roll serves as a

taxable properties are not permanent listing of all
separated from exempt assessments of real property
properties. made. It also provides the
Treasurer with the basis for
updating and validating real
property tax records.

For guidance on how to

properly fill up the
Assessment Roll, kindly refer
to (MRPAO Chapter VI, Sec.
1 (B. Non-Technical Real
Property Assessment
Record) (1) TMCR page 160-
163).

d.) No Ownership Record d. ORC helps expedite the

Card (ORC). sending of assessment
notices to persons owning
real property(ies) in a
municipality, city or province.
It also serves as a basis for
the periodic preparation and
sending of demand letters to
property owners. It helps
determine the real property
ownership/holdings of
individuals or corporation in a
local government unit. The
ORC shall be filed in
alphabetical order of the
surnames of property owners
by municipality, city or
province.

For guidance on how to

properly fill up the
Assessment Roll, kindly refer
to (MRPAO Chapter VI, Sec.
1 (B. Non-Technical Real
Property Assessment
Record) (3) TMCR page 164-
 166).

e.) No Record of e. To record the assessment

transactions and serve as
Assessment
source of statistical data for
reporting. The ROA shall be
prepared and updated every
time an assessment
transaction is made.

f.) Notice of Assessment f. Sec.223 of LGC are

were not 100% served reiterated under Sec. g LAR
and not in prescribed 1-92
form in accordance to
SECTION 223. Notification of New
MRPAAO.
or Revised Assessment. - When real
property is assessed for the first
time or when an existing
assessment is increased or
decreased, the provincial, city or
municipal assessor shall within thirty
(30) days give written notice of such
new or revised assessment to the
person in whose name the property
is declared. The notice may be
delivered personally or by registered
mail or through the assistance of the
Punong Barangay to the last known
address of the person to be served.

Attached is the prescribed form for

NOA as Annex A.
5. OTHERS
Personnel a. No other licensed staff in Assessment operation is highly
Complement the office. technical. Hence, the office of the
municipal assessor should be
b. Did not meet the equipped with enough qualified
minimum personnel personnel. It is respectfully
required under Chapter recommended that if budgetary
1, Sec. 5 page 28 of allows, vacancies in the regular
MRPAAO positions be filled. Additional
manpower should complement the
need for intensified field operations.
Service vehicle is needed for It is respectfully recommended that
field verification, ocular due to the needed field work, the
Logistic
inspection, and other tax office should make representations
to have a service vehicle that can be
mapping operations.
used for field activities.
Computerization The Office of Municipal It is respectfully recommended that if
Assessors is using the iTax but budgetary allows, Data
not updated. Computerization should be updated
including the familiarization/training
of key personnel.
 Except for findings above noted, the office, in general have complied with what is
prescribed under the Manual of Real Property Appraisal and Assessment Operations and other
existing rules and regulations.

It must be noted that the Municipal Assessor’s Office of Borbon, Cebu with the able
leadership of its Municipal Assessor, Engr. Aresteo Horteza, have greatly contributed to the
revenue generations program of Municipality of Borbon, Cebu through its real property
appraisal and assessment operations.

Respectfully submitted, Bureau of Local Government Finance 7, Cebu City.

CLARK DARYL R. VILLAMOR, REA, REB JULICE T. PANOY, REA, REB, MPA
LAOO I LAOO II

MARY CITHE C. CABALLERO, JD

Special Investigator III/ OIC Chief, Assessment