Republic of the Philippines

Province of Cagayan

Municipality of Claveria

OFFICE OF THE MUNICIPAL ASSESSOR

FRONT LINE SERVICES

1. Service:

Issuance of a New Owner’s Copy of Tax Declaration of Real

Property as a Result of General Revision of Real Properties

A new owner’s copy of tax declaration as a result of General Revision of Real Properties is issued to owners and/or authorized representatives only upon request. The new owner’s copy of tax declaration will serve as files and a reference of the owner.

CLIENTS: Real property owners and/ or their authorized representatives

REQUIREMENTS:

• Any of the following document that would show Proof of Ownership or authority:
  • Title, if any
  • Special Power of Attorney or any authorization duly notarized and/or subscribed

SCHEDULE OF SERVICE: Monday to Friday (8:00am - 5:00 pm) except for declared non-working holidays

FEES/CHARGES: No service fee shall be collected.

TOTAL PROCESSING TIME: 15 minutes

HOW TO AVAIL OF THE SERVICE:

Service:

Assistance for the transfer of real properties for taxation purposes

The Municipal Assessor has been deputized by the Office of the Provincial Assessor to assist in the transfer of real properties (lands, buildings, machineries and any other improvement) situated within the municipality. It should be noted that the new owner’s copy of tax declaration as a result of transfer would only be issued only after approval by the Provincial Assessor or Her Authorized Representative.

It should be noted also that any real property owner or his or her authorized representative may also transact at the Office of the Provincial Assessor, Provincial Capitol, Tuguegarao City.

CLIENTS: Real property owners and/ or their authorized representatives

REQUIREMENTS:

1. Duly filled-up Request Form no. 2
2. Certified Electronic Copy of the Title issued by the Register of Deeds, Sanchez Mira, Cagayan (for titled real properties only)
3. Certified Electronic Copy of the Deed of Conveyance (e.g. Deed of Sale or Deed of Donation or Transfer of Rights or Extra-Judicial Settlement, etc.) issued by the Register of Deeds, except for free patents
4. Certification Authorizing Registration issued by the Bureau of Internal Revenue

except for free patents

5. Subdivision Plan (for subdivided real properties) duly approved by the Land

Management Bureau, DENR, Tuguegarao City, if subdivided

8. Xerox Copy (1) of Real Property Tax Receipt or Real Property Tax Clearance for the subject lot Current Year or Tax Clearance
9. Original Real Property Tax Receipt for tax difference (10 years back without any penalty)) due to increase in area, if any
10. Official Receipt of Transfer Tax Fee Payment
11. Special Power of Attorney or any authorization duly notarized and/or subscribed, if the client is not the owner of the subject lot.

SCHEDULE OF SERVICE: Monday to Friday (8:00am - 5:00 pm) except for declared non-working holidays

FEES/CHARGES:

• Transfer tax fee that shall be computed as 50% of 1% on the cost of sale or fair market value based on area and approved schedule of unit value, whichever is higher; and
• Secretary’s fee of P50.00 and verification fee of P25.00 per real property unit transaction

TOTAL PROCESSING TIME:

50 minutes and additional time for the inspection PLUS 10 DAYS FOR THE APPROVAL BY THE Assessor’s Office

HOW TO AVAIL THE SERVICE:

III. Service:

Assistance in the revision of real properties for taxation purposes

The Municipal Assessor has been deputized by the Office of the Provincial Assessor to assist in the revision of real properties (lands, buildings, machineries and any other improvement) situated within the municipality to reactivate tax declarations of real properties inadvertently missed during General Revisions of Real Properties, to correct erroneous entries such as name of the owner, boundaries, area that were inadvertently committed during the conduct of previous General revisions of real properties: to conform area, boundaries, and actual use and/ or to indicate Title Number of the lot. The new owner’s copy of tax declaration as a result of revision would only be issued only after approval by the Provincial Assessor or Her Authorized Representative.

It should be noted also that any real property owner or his or her authorized representative may also transact at the Office of the Provincial Assessor, Provincial Capitol, Tuguegarao City.

CLIENTS: Real property owners and/ or their authorized representatives

REQUIREMENTS:

1. Duly filled-up Request Form no. 2
2. Any document that would support correction of entries:

• Certified electronic copy of title for titled properties issued by ROD
• Previously approved tax declaration
• Certification of Court Adjudication from the Municipal Circuit Trial Court, if

any, otherwise a certification as to status and survey claimant from the

DENR-CENRO, Sanchez Mira, Cagayan

3. Subdivision Plan (for subdivided real properties) duly approved by the Land Management Bureau, DENR, Tuguegarao City for correction of boundaries
4. Xerox Copy (1) of Real Property Tax Receipt or Real Property Tax Clearance for the current year
5. Original Copy of Real Property Tax Receipt for tax difference (10 years back without any penalty)) due to correction of assessment or increase in area, if any
6. Special Power of Attorney or any authorization duly notarized and/or subscribed, if the client is not the owner of the subject lot.

SCHEDULE OF SERVICE: Monday to Friday (8:00am - 5:00 pm) except for declared non-working holidays

FEES/CHARGES:

• Secretary’s fee of P50.00 per real property unit transaction
• Verification fee of P25.00 per real property unit transaction
• Inspection fee of P100.00 for real property reclassification

TOTAL PROCESSING TIME: 50 minutes and additional time for the inspection

PLUS 10 DAYS FOR THE APPROVAL BY THE Assessor’s Office

HOW TO AVAIL THE SERVICE:

Appraisal and Assessment of Newly Discovered real properties

New Tax Declaration is needed by owners of newly constructed buildings and newly installed machinery to determine the value of the real property.

CLIENTS:

Real property owners

REQUIREMENTS:

1. Sworn statement of True and Current Fair Market Value of the property for all Properties or Affidavit of ownership
2. For newly discovered lands only:
   • Certification as to alienation and disposition of the property by DENR,

Sanchez Mira, Cagayan

• Sketch Plan duly prepared by a Geodetic Engineerfrom the DENR

1. For Buildings only

• Building permit
• Building Plan

1. Machineries only

• Official Receipts re: Purchase of the Machinery

SCHEDULE OF SERVICE: Monday to Friday (8:00am - 5:00 pm) except for declared non-working holidays

FEES/CHARGES:

Secretary’s fee - P50.00

Verification fee - P25.00

Inspection Fee - P 100.00

TOTAL PROCESSING TIME:

50 minutes and additional time for the inspection PLUS 10 DAYS FOR THE APPROVAL BY THE Assessor’s Office

Issuance of a Certified True/electronic copy of Assessment Records

The tax declaration serves as a permanent record of every real property unit (land, building, and machinery) as basis for payment of Real Property Taxes. Any interested person/s or institutions can secure a certified true/electronic copy/ies of all assessment records except for barangay base maps and section maps and certifications pertaining to real properties within the municipality Real Property. Usually, certified true copies of assessment records on file and certifications pertaining to real properties are being used for transactions with other offices like the Bureau of Internal Revenue, the Land Management Bureau, lending institutions and for legal purposes.

CLIENTS: Real property owners, persons of authority and all persons with interest on the real property/ies

REQUIREMENTS:

Duly filled-up Request Form No. 2

Official Receipt of Payment of required service fees

SCHEDULE OF SERVICE: Monday to Friday (8:00am - 5:00 pm) except for declared non-working holidays

FEES/CHARGES:

25. Verification Fee of P25.00 and Secretary’s fee of P50.00 per RPU shall be collected for All certified true copies and certifications issued by the Office as per Revenue Code of 2009, approved on January 14, 2009.
26. Also, a fifteen pesos (P15.00) documentary stamps per transaction shall also be collected by the Office of the Treasury as per BLGF- BIR Memorandum of Agreement

TOTAL PROCESSING TIME: 20 minutes

HOW TO AVAIL THE SERVICE:

Issuance of Certifications other than the certifications regularly being secured by clients shall follow the same processing procedure.

Tax/Lot Mapping and/or Locating Real Properties

The Office of the Municipal Assessor has been conducting barangay tax mapping and information every semester in all 41 barangays. There is neither service fee nor verification fee being collected in the barangay for mapping. However, for such purpose in the office, a verification fee of P25.00 is being collected for every RPU being mapped in the base maps and section maps and other assessment records.

CLIENTS: Real property owners and/or any person with authority and/or other interested person/s or party

REQUIREMENTS:

1. Duly filled-up Request Form No. 3
2. Official Receipt for verification fee

SCHEDULE OF SERVICE: Monday to Friday (8:00am - 5:00 pm) except for declared non-working holidays

FEES/CHARGES:

Verification fee of P25.00 per real property unit

TOTAL PROCESSING TIME: 15 minutes