As mandated by Republic Act No. 7160, otherwise known as the Local Government Code of 1991, the local assessor shall take charge of the discovery, classification, appraisal, assessment and valuation of all real properties within its territorial jurisdiction as the basis for taxation. It includes the preparation, installation and maintenance of a system of tax mapping and records management and the preparation of schedule of market values of the different classes of real property within its territory.
The City Assessor’s Office of Davao is efficient and highly productive, imbued with the values of integrity and accountability working within a healthy environment.
The City Assessor’s Office of Davao is committed to deliver quality Real Property Tax Assessment Services towards becoming a highly competent and globally competitive local government unit.
- City Assessor’s Office of Davao achieved a strong interpersonal relationship and conducive working environment.
- At the end of 2019, all employees are highly knowledgeable and technically skilled.
- To develop highly committed, modest, and with high morale employees; and
- To acquire relevant education and/or trainings to enhance the skills and knowledge of employees on relevant functions.
- To develop the values of integrity and accountability among employees;
- To establish rewards and recognition system; and
- To develop self-esteem and self-confidence among employees.
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 real land taxes. They were paid generally in the form of agricultural products for the privilege to work on the land of the enconomiendas.
The real property taxation in the Philippines had its tru beginnings during the American rule in 1901 when the Philippine Commission, the legislative branch of the Philippine government enacted Act No. 82 and Act. No. 83, of which the first act provided for the organization of municipal governments and the second for the organization of provinces. Real Property Tax provisions are found on both laws of which a municipal Board of Assessors in each municipality was created and composed of the municipal President (Chief Executive), the Municipal Treasurer and a Deputy of the Provincial Treasurer. Later, Act No. 133 was passed and the imposition of an ad valorem tax not exceeding 3/8 of 1% on real properties was one among the sources of revenues.
Jones Law was passed in the U.S. Congress and all laws affecting local governments was compiled and incorporated in Administrative Code of 1916, but was amended the following year to give way to the Philippines Legislature and General Assembly under the Commonwealth and Republic Laws of which the provincial treasurer in this later law is charged with the duty of collecting all taxes accruing and due to the national, provincial and municipal government of which Davao is only a municipio then.
Act No. 3995 was passed on December 5, 1932 and all existing legislation relating to the assessment and the collection of real property taxes were compiled and incorporated in a single body. Under Act 3995, the Provincial Treasurer as well as the City Treasurer were made ex-officio Provincial Treasurer and City Assessor pending the creation of a separate and independent office.
In the case of Davao City, when the City was created as a City under Act No. 51 dated 1937, the City Treasurer was made ex-officio City Assessor and its personnel were made deputies to assess and at the same time collect real property taxes. Pending appointment of a regular City Assessor, the assessment work was handled by the assessment division of the City Treasurer’s Office headed by a Chief Deputy Assessor who was authorized to sign assessment papers of routine nature, i.e., tax declarations, notices of cancellation, certified copies of records, etc.
Act No. 3995 was repealed by Commonwealth Act 470 which is known as the first Assessment Law. The First City Assessor was appointed in the person of Mr. Telesforo I. Alfelor in the year 1957 as a separate department of the City comprising 13 personnel more or less, a chief deputy assessor, administrative officer, some deputy assessors, a record clerk, typists, driver and a janitor, to man the newly created department. As time goes by, the City Council created some positions in the Assessor’s Office to augment its fast growing work and clientile until Mr. Telesforo Alfelor retired in 1960. Atty. Nicolas Catiil took the rein of leadership as the second City Assessor of Davao in the same year and fought for the creation of some division and section in the office after training in the U.S. He was able to recommend the creation of the position of Assistant City Assessor, Senior and Junior Assessors, Deputy Assessors, Research, Records and Statistics Division chief and section chief and the tax mapping division chief with draftsmen to maintain tax maps with a total of 20 to 25 personnel including laborers some ex-officio assessors.
Presidential Decree Nos. 25 and 76 came during the declaration of Martial Law in Sept. 21, 1972 that initiated a sweeping real property tax reforms in the social, economic and political structure of the country which requires all real property tax owners to declare the true value of the properties. On May 20, 1974, Presidential Decree No. 464 which is otherwise known as the Real Property Tax Code was promulgated. Atty. Nicolas Catiil was promoted to City Assessor of Manila in the year 1976 and Atty. Cesar V. Arañas took his place. Atty. Arañas continued the reforms in the City Assessor’s Office and fought for the creation of additional employees that rose to 45 personnel, because of the increasing demands in Real Property Tax Administrations set forth in the staffing pattern to be followed in the office by the Ministry of Finance, Manila, directives. Three (3) divisions is a must in the staffing pattern namely the Administrative and Records Division, Tax Mapping Division and Appraisal and Assessment Division. Atty. Arañas retired in 1980 and Mr. Ernesto Esguerra took over as the 4th City Assessor in the same year. Not much modification was introduced except that some appraisers and assessors were detailed in the District to meet the needs in the far-flung areas of the City. Atty. Montañez succeeded Mr. Esguerra whom the later retired in 1986, and brought the number of personnel to 68 with the creation of additional personnel in the Tax Mapping Division as well as Records Division separate from the Administrative Division under the new Salary Standardization scheme effective July 1, 1989.
Today, Atty. Cesar M. Dataya took the reins of leadership of the office when Atty. Edelito Domingo past away. Effective November 29, 2007, he was appointed by the City Mayor of Davao under the new Local Government Code of 1991 otherwise known as Republic Act 7160. Four (4) divisions are still existing and 52 casual/job order employees are being utilized in the lifting of records for the general revision of 2009. In the present reorganization scheme, the new City Assessor recommended at least 97 regular personnel, however only 69 personnel was approved to meet the growing demand and geometric increase in the number of parcels and valuation due to the rapid changing of the economic profile of the ever growing Davao City which is known to be the largest City in the world in terms of area from agricultural to semi-industrial agro-based and conversion of agricultural land into subdivisions, with 300,000 tax declarations or more to take into account ready for its computerization project.
Who we are
What we do
Appraises all real property at current market values in accordance with the approved or duly enacted Schedule of Fair Market Values pursuant to RA 7160 and conduct frequent ocular inspections. Compiles and keeps track of all real property valuations and revises every three (3) years all property valuations approved by the City Council as basis of the City Treasurer to collect yearly real property tax pursuant to Section 219 of the Local Government Code of 1991. Installs and maintains a systematic method of all real property assessment, real property identification and accounting system, tax mapping system showing graphically all property subject to assessment and gathers all data concerning the same. Keeps record of all assessment encoded electronically / computerized data and book bound files of Tax Declarations and Field Appraisa and Assessment Sheet (FAAS) of all real properties of the City, such as Residential, Commercial, Industrial, Agricultural / Improvements and other Lands for real property taxation purposes, including all kinds of buildings, structures and taxable machineries which are defined under Title II, Book II of R.A. 7160 General Administration Tax Records Management Operation – establishment of ownership of records through tax declarations which reflect a decrease / increase and / or eliminate double assessment on properties a. Establishes and maintains permanent records and files Verification and Issuances of Real Property Records a. Plan / True copy of DRPVs b. Certificate of Landholding / No Landholding c. Certificate of No Improvement d. Notices of Cancellation e. Annotated DRPVs 1. Administrative operation – establishment of personnel 201 files and memorandum receipts (MRS) of supplies and equipment a. Establishes and maintains permanent personnel 201 files b. Establishes and maintains memorandum receipts (MRs) of supplies and equipment to personnel Real Property Tax Administration a. Real Property Field Appraisal an Assessment Sheet (FAAS) b. Declaration of Real Property Value (DRPV) c. Record book of FAAS d. Actual Inspection Conducted e. Inspection Report 2. Preparation of Statistical Report a. Journal of Assessment Transaction b. Real Property Assessment Monthly Report c. Real Property Assessment Quarterly Report TAXMAPPING SERVICES Assign Property Index Number (PIN) / drafting and verification a. Declaration of Real Property Value (DRPV) with property Index Number (PIN) b. Declaration of Real Property Value (DRPV) Updated c. Field Appraisal Assessment Sheet (FAAS) d. Taxmapping Control Roll (TMCR) Updated e. Section map f. Temporary DRPV updated Tax Mapping Maintenance 1.Tax mapping operation – establishment of proper identification of real property through tax mapping a. Establishes and intensifies the proper identification of real property b Re-drafts barangay maps & plots subd/cons on index maps c. Establishes and maintains training of personnel. 2.Data Conversion Operation – establishment of data conversion for Field Appraisal and Assessment Sheets (FAAS) a. Establishes and maintains data conversion for Field Appraisal and Assessment Sheets (FAAS)