City Council has approved and enacted City Ordinance No. 0736-19 extending the deadline in payments with discount for advance and prompt payment of real property tax from the original deadline on March 31, 2019 to June 30, 2019, provided that, such taxes are paid on or before the end of the quarter following the date when the Notice of Assessment (NOA) was received.
Pursuant to Chapter 2, Section 11 of City Ordinance No. 0291-17 otherwise known as the 2017 Revenue Code of the City of Davao, if the basic real property and additional SEF tax are paid on or before the deadlines as provided for in Section 9 of this Code, the taxpayer shall be entitled to a discount of ten percent (10%). If the above-mentioned taxes are paid in full for the whole year before the end of the first (1st) quarter of the year, the taxpayer shall be entitled to twenty percent (20%) tax discount.
The Office, thereafter, saw the need to recommend extension of the deadline on the following grounds:
The City Assessor’s Office conducted General Revision (GR) of Real Property Assessments and Classification in 2018. During the said GR, some property owners failed to file Sworn Statements declaring the true value of their properties as required in the City Ordinance No. 0291-17 Series of 2017 to facilitate the revision of assessment. In fact, some owners refused the entry of the personnel from the City Assessor’s Office to conduct actual inspection of buildings and machineries, which further added to the delay in GR and inaccurate valuation that resulted to numerous requests for re-assessment.
Due to the delay in the enhancement of Real Property Tax Administration System (RPTAS), there was a chain reaction on all activities related to the completion of GR such as, but not limited to, printing and delivery of Notices of Assessment (NOA) not later than December 31, 2018.
In view of the foregoing circumstances, the public may now continue to enjoy the said twenty percent (20%) discount for real property tax payments.