Mission

Cognizant of the real property tax as the mainstay of local revenues, pledges to commit all its resources to ensure that all laws and policies governing the appraisal and assessment of real properties for taxation purposes are properly executed in the most effective, efficient and fairly manner at the least cost possible.

Vision

We envision an effective and efficient delivery of services to the public through a proper real property tax administration and use of modern technologies, making the City Government of Zamboanga self-reliant in promoting public welfare.


Department Head

Erwin E. Bernardo

(062)991-2294

G/Floor, Annex Bldg., City Hall, Valderrosa Street

Service Pledge

We, the officials and employees of the Office of the City Assessor of Zamboanga, pledge to provide the basic services to our transacting public concerning appraisal and assessment of real property, to include lands, buildings, machineries, equipments and other structures. This will involve the identification, registration, mapping and valuation of real properties within the territorial jurisdiction of the City of Zamboanga.

Thus, We . . .

  • Will prepare, install and maintain a system of tax mapping, showing graphically all properties within the ninety eight (98) barangays of the City and gather all necessary data concerning the same periodically;
  • Shall conduct ocular inspection when necessary and appraise all real properties in accordance with the approved ordinance for Schedule of Fair market Values applicable without compromising the principles of justness, fairness and reasonableness in assessment within one (1) day from receipt of request;
  • Commit to prepare the corresponding Field Appraisal and Assessment Sheet (FAAS) forms and issues the tax declaration involving transfer of ownership, subdivision of lands and consolidation of lots within three (3) hours;
  • Will promptly issue all request for certifications pertaining to assessment records of real property in one (1) hour;
  • Will courteously attend to all our walk-in clientele;
  • Will promptly act on all written and verbal requests;
  • Shall conduct regular dialogues and consultation with client-agencies involving

Issues and concerns related to Real Property Tax Administration;

  • Will provide technical assistance to all client-agencies when required of us;
  • Will provide resource speakers services as the need arises;
  • Shall comply withal directives of the Bureau of Local Government Finance, such as Local Assessment Regulations, ordinances and Resolutions of the Sangguniang Panlungsod of the City, and memoranda, instructions and legal orders from higher authorities;
  • Shall act on all claims of our creditors within (15) days from receipt of the statement of accounts; And
  • Shall restrain ourselves from tolerating graft and corrupt practices in the workplace by strengthening employee morale, and establishing measures and standards to ensure transparency and openness involving clientele interest.

WE shall always be constantly reminded that; “A Public Office is a Public Trust”.

History Background

During the Encomienda System of the Spanish Era, there was no real property tax in the Philippines. Taxes on land were levied primarily on the male tenant of 16-60 years old as personal taxes or tributes rather than the land taxes. They were paid in the form of agricultural products for the privilege to work on the land of the Encomiendas.

It was in 1901; under the American Regime that Real Property Taxation in the Philippines was formally instituted. Act. No. 82 of the Philippine Commission organized the Municipal Government, while Act No. 83 organized the Provincial Government. These laws authorized the Municipality and the Province to levy taxes on real properties of which became the primary source of locally –generated revenues. Likewise, Provincial and Municipal Board of Assessors were created under the same law in each province and Municipality. The Municipal Board was charged with the assessing of real properties for taxation purposes while the Provincial Board was authorized to levy an annual tax on the assessed value of the real property. The same Act also charged the Provincial treasurer for the supervision of real property assessments and tax collection.

All the laws on assessment and taxation were later enacted, compiled and incorporated in the Administrative Code of 1916 under the Jones Law.

It was on December 5, 1932, that Act No. 3995 was passed, which in effect repealed, compiled and incorporated into a single body all existing laws relating to the assessment and collection of real property taxes.

Considering the significance of this law the Department of the Interior for the City of Zamboanga enacted Ordinance No. 2 on February 27, 1937, creating the Department of Assessment and position of City Assessor in the City Government of Zamboanga.

Then in July 1939, the National Assembly passed Commonwealth Act. 470; repealing Act. No. 3995. This continued as the assessment law until the birth of the New Society in 1972 when President Marcos initiated reforms and issued Presidential Decree Nos. 25 and 76.

Accordingly, the Decree continued to be the governing law relative to Real Property Taxation until the year 1991 wherein Republic Act No. 7160; otherwise known as the Local Government Code has integrated the said decree in the process.

(Manual on Real Property Appraisal and Assessment Operations)

Organizational Chart


SERVICE INFORMATION

      The Office currently consists of five (5) functional divisions with a workplace of fifty three (53) regular plantilla personnel to include the Department Head and the Assistant Department Head, plus four (4) casual employees.

ASSESSMENT OPERATIONS EVALUATION DIVISION

  • Conducts periodic assessment audit.
  • Reviews existing assessment techniques, procedures and policies.
  • Reviews all tax declarations
  • Recommends guidelines and policies to strengthen Real Property Tax Administration.
  • Implements all assessment regulations.

ADMINISTRTATIVE DIVISION

  • Prepares budget of the office.
  • Handles Human Resource Management and Development.
  • Takes care of the compilation of all  circulars and administrative issuances.
  • Ensure the proper dissemination of information from the BLFG Central and Regional Offices.
  • Prepares al payrolls, vouchers.
  • Prepares all communications and general correspondence for action.
  • Receives and assigns to proper Division all incoming communication.
  • Releases all out-going records and communications.
  • Prepares and maintains requires inventories of office supplies and Equipment.

ASSESSMENT RECORDS MANAGEMENT DIVISION

  • Prepares certifies copies of assessment records and other related documents.
  • Establishes and maintains records management system.
  • Acts as custodian of permanent real property records, schedule of market values, RPTOP\s and all other pertinent records.
  • Recommends disposal of inactive and obsolete official records.
  • Prepares and maintains requires inventories of official assessment records.

TAX MAPPING DIVISION

  • Secures Base Maps.
  • Prepares and maintains Post-Tax aping Control Rolls.
  • Conducts field inspection for the identification of property location, ownership, classification and discovery of improvements.
  • Prepares and maintains Barangay Maps, Section Index Maps.
  • Assigns Property Index Number to each and every real property.
  • Coordinates with the Appraisal Division on matters relative to property location, area, improvements ownership and assignment of Property.

APPRAISAL DIVISION

  • Prepares the Schedule Fair Market Values for all lands and improvements in the territorial jurisdiction of the City.
  • Conducts continuous surveys and research on price trends construction materials and labor cost.
  • Conducts ocular inspection of properties subject to appraisal and assessment.
  • Prepares Field Appraisal and Assessment Sheet for issuance of the corresponding Tax Declaration.
  • Applies correct assessment level on appraised values of properties.

Downloadable Forms

Property Holding Request Form

This is the form needed to be submitted in our office to be able to request all Property Holdings.

Please download and fill up the form.

LANDHOLDING

Certification Request Form

This is the form needed to be submitted in our office to be able to request a Certification.

Please download and fill up the form.

CERTIFICATION

Tax Declaration Request Form

This is the form needed to be submitted in our office to be able to request a Tax Declaration.

Please download and fill up the form.

TAX DECLARATION


Services

ISSUANCE OF CERTIFICATION

  1. Property Holding
  2. No Improvements/with Improvements

About the Service:

The service of the City Assessor, Zamboanga City aims to provide information on the total real property ownership/holdings of individual or corporation in a local government unit and to serve as a basis for computation of Transfer tax with the City Treasurer’s Office and the Capital Gain Tax and/or Documentary Stamp Tax with the Bureau of Internal revenue (BIR) as well as improvements or no improvements on a particular parcel of land. The output of this service is in duplicate form where distribution is as follows:

  • Original Copy for the Property Owner
  • Duplicate copy for the City Assessor’s Office.

Clients:

Real Property Owners

REQUIREMENTS:

  1. Duly Accomplished Request Form with ID/TIN
  2. Documentary Stamp

Taxes & Fees:

Certification Fee        P30.00

HOW TO AVAIL THE SERVICE

FOLLOW THESE STEPS
1.      Submit request form to Office Clerk.Office Clerk receives/records documents
2.      Proceed to City Treasurer’s Office Collection corresponding fees
Office Clerk encodes and prints Certification
Records Management Division Chief  signs Certification
City Assessor  signs Certification

*Certification will be issued within 1 working day (For volume application)

*Please download the PDF file (Certification) in the Downloadable Forms.

ISSUANCE OF TAX DECLARATION

About the Service

The Service of the Office of the City Assessor, Ground Floor, city Hall Building, Zamboanga City, aims to establish a permanent assessment record and provide the property owner with information relative to the assessment of his/her real property. The output of this service is in triplicate form where distribution is as follows:

Original copy for the City Assessor’s Office.

Duplicate copy for the Property Owner.

Triplicate copy for the City Treasurer’s Office.

Client:

Real Property owners

REQUIREMENTS:

  1. Deed of Sale
  2. Transfer Certificate of Title
  3. Certificate of Non Tax Delinquency (CTO)
  4. Certificate Authorizing Registration (BIR)
  5. Subdivision Plan (For Subdivided Lots)
  6. Authorization Letter with Photocopy of ID of buyer/seller

Taxes and Fees:

No Fees Required

HOW TO AVAIL OF THE SERVICES:

FOLLOW THESE STEPS
1.    APRAISAL AND ASSESSMENT DIV.Receiving/Recording of  DocumentsChecking and verification for accuracyCompleteness and correctness
2.   APPRAISAL DIVISIONPreparation of Field Appraisal andAssessment Sheet (FAAS) 
3.  TAX MAPPING DIVISIONAssignment of Property Index Number(PIN) to FAAS
4.  APPRAISAL DIVISIONCheck, Review and Signature ofDivision  chief
5.  EVALUATION DIVISIONEvaluation and Recommendation forapproval of the City Assessor
6.  CITY ASSESSORSignature/Approval of  FAAS
7.  ELECTRONIC DATA PROCESSING (EDR) SECTIONEncoding and Printing of Tax Declaration
8.  ASSESSMENT RECORDS MANAGEMENT DIVISIONFinal Review of Tax Declaration 
9.  EVALUATION DIVISIONWith Initial AffixedEvaluation of Tax Declaration
10.   CITY ASSESSORSignature/Approval of Tax Declaration
11.   RECORDS MANAGEMENT DIVISIONReleasing of Tax Declaration

  *Tax declaration will be issued within 2 working days (For volume application)

  *Please download the PDF file (Tax Declaration) in the Downloadable Forms.

SCHEDULE OF FAIR MARKET VALUE

An ordinance adopting, approving and prescribing the Schedule of Fair Market Value for different kinds of lands, structures and improvements in the City of Zamboanga, for the general revision of Real Property Assessment.

(Please click the PDF File below to read full text.)

Schedule of Market Value

FAQs

  1. What are the requirements to be avail to acquire Tax Declaration?
    • Deed of Sale
    • Transfer Certificate of Title
    • Certificate of Non Tax Delinquency (CTO)
    • Certificate Authorizing Registration (BIR)
    • Subdivision Plan (For Subdivided Lots)
  2. To whom are we going to approach to be able to avail the Tax Declaration?
    • Please approach Table 8 or look for Glenda Salazar.
    • Please follow these steps.
  3. What are the requirements to be avail to acquire Certification?
  4. To whom are we going to approach to be able to avail the Certification?
    • Please approach Table 3, Table 4 or Table 5 and Look for Elinor Ballon, Ma. Christina Nicolas or Ma. Christina Delgado.
    • Please follow these steps.
  5. How are we going to identify property location?
    • Please look for Jesus Araneta.
    • Please approach any person in our Tax Mapping Division.


CONTACT INFORMATION


(062) 991-2294

cityassessoroffice@gmail.com

1st Floor, City Hall Annex Building, NS Valderosa St., Zone IV, Zamboanga City