2nd-3rd QTR 2021 RXI Report On Local Assessment Operations Evaluations Conducted

Inclusive Dates of
Name of LGU BLGF Authority

Evaluation
1 Province of Davao February 22-24, 2021 ROSO No. 06-2021

del Sur
2 Jose Abad Santos, March 1-5, 2021 ROSO No. 08-2021
Davao Occidental
3 Don Marcelino, March 1-5, 2021 ROSO No. 08-2021

Davao Occidental
Prepared by: Approved by:
JELL VIE T. GUALBERTO, REA PASCUALITO V. LAPIÑA, DBA

LAOO II Regional Director
Key Issues/Findings/Recommendations on the LGU
Name and Position of BLGF Evaluators (indicate 3 major fimdings and recommendation)
Findings/Comment Recommendations
Jell Vie T. Gualberto, REA, LAOO II 1. Maps (Sir Wilson pls. provide your
Wilson M. Reyes, REA, LAOO I findings here..)
2. The following observations/
discrepancies were noted from the
sample
a. No land sketch is drawn to
indicate the subject property in the
FAAS.
b. FAAS - Machinery, No./Street

under Property Location is not
properly filled up.
c. FAAS - Building and Other
Structure - wrong Assessment Level
applied
d. FAAS - Building and Other

Structure- Unit Construction Cost is
not provided
e. FAAS - Machinery, value of

Original Cost is the same with the
value provided for
Reproduction/Replacement Cost
New. (FAAS PIN 062-03-0020-002-
(14)-2001, PSC Diversified Fruits,
Inc.)
f. FAAS - have erasures with

countersigns
3 The office space is not enough for
working condition during this
pandemic because of the limited
space.
sample
FAAS.
b. FAAS - Machinery, value of

Original Cost is the same with the
value provided for Reproduction
/Replacement Cost New.
c. FAAS - Land/ Other

Improvements, No./Street under
Property Location is not properly
filled up.
d. FAAS - Building and Other

Structure- Floor Area and Unit
Construction Cost is not provided
3 Office space is limited. No enough

space for shelves intended for
recordkeeping.
4 The MASSO of JAS is composed of

(4) personnel. Two (2) regulars and
two (2) casual employees. Municipal
Assessor functions also as the
Municipal Administrator.
sample
FAAS.
b. FAAS - Building and Other

Structure- Floor Area and Unit
Construction Cost is not provided
c. FAAS - Building and Other

Structure- Market Value under the
Property Appraisal section
(17Z,725) and Property Assessment
section (172,730) is not the same
3 The OIC Municipal Assessor is not

REA and has been in the OIC
capacity since the retirement of the
previous Municipal Assessor in
2015. OIC Municipal Assessor holds
a plantilla position in a different
department in the LGU (MPPDO)
4 The office space is not enough for

working condition and for the
transacting public because of the
limited space. Working
stations/desks of every employee is
too small.
5 The Office does not meet the

minimum staffing pattern of
personnel provided in the Manual on
Real Property Appraisal and
Appraisal and Assessment
Operations (MRPAAO).
PASCUALITO V. LAPIÑA, DBA

Regional Director
/Recommendations on the LGU
Date of Completion of Evaluation Date of Submission of Evaluation
mdings and recommendation)
Report Report to the LGU
Recommendations
Sir Wilson pls. provide
recommendation here…
Land sketch should be drawn in

the FAAS to easily verify the
property particularly in the
application of stripping method
and corner influence.
The No./Street in the Property

Location should be properly filled
up.
Actual use is Commercial and
market value is at P1,800,480.
Assessment Level applied is 70%
instead of 60% (FAAS PIN 062-
08-0005-025-02-(1001), Redoble,
Henry R.)
To ensure integrity and adherence

to the duly approved SMV,
computation of the appraissal
should be reflected on the FAAS.
(FAAS PIN 062-08-0008-035-(01)-
1008, International Pipe
Industries, Corp.)
Chaper IV Section 7 of MRPAAO

provides for the appraisal of
machinery and equipment. When
estimating RCN, Original Cost
forms part of the formula therefore
they cannot be equal (RCN =
Original Cost x Local Index (from
NEDA)).
Reprint a corrected FAAS to avoid
impression of inaccuracy.
Request for an enough office
space for the employees and the
transacting public The Municipal
Assessor is encouraged to have
enough shelves or cabinets for the
safekeeping of assessment
records.

Chaper IV Section 7 of MRPAAO

provides for the appraisal of
machinery and equipment. When
estimating RCN, Original Cost
forms part of the formula therefore
they cannot be equal.

up to conform.

(FAAS PIN 062-04-0001-019-(09)-
1001,Globe Telecom Inc.)

transacting public The Municipal
Assessor is encouraged to have
enough shelves or cabinets for the
safekeeping of assessment
records.
The current personnel
complement of the Office is not
Manual compliant. Make
representations with the Local
Chief Executive to prioritze staffing
requirements for MASSO..

(FAAS PIN 062-02-0006-001-(01)-
1001, Smart Communications Inc.)
Double check for errors in

rounding off or copying of values
from one section to another in the
FAAS form.
(FAAS PIN 062-02-0001-005-(01)-
1081, Spouses Almario and Alona
Catb).
Make representation with the
Local Chief Executive for the
filling-up of the position of the
Municipal Assessor.

transacting public The OIC
Municipal Assessor is encouraged
to have enough shelves or
cabinets for the safekeeping of
assessment records.
Make representation with the

creation of technical position in
your office who is adept in the,
taxmapping, appraisal and
assessment function and
computer literate.
Date Issued:
August 11, 2021
Action Taken by the
LGU/Other Remarks
Inclusive Dates of
Evaluation
1 Municipality April 27-30, 2021 ROSO No. 18A-2021

Sarangani, Davao
Occidental
2 Municipality of San May 31-June 2, 2021 ROSO No. 25-2021
Isidro, Davao
Oriental
3 Municipality of June 2-4, 2021 ROSO No. 25-2021
Banaybanay,
Davao Oriental

Key Issues/Findings/Recommendations on the LG
Name and Position of BLGF Evaluators (indicate 3 major fimdings and recommendation
Findings/Comment Recomme
Jell Vie T. Gualberto, REA, LAOO II 1 Taxmapping
Karla Psalms C. Magno, REA,
AA II Tax maps are outdated and no
revision made since the start of their
departure from the Province of
Davao del Sur to the Province of
Davao Occidental.
2 The following observations/

sample
FAAS.
b. FAAS - No./Street under

Property Location is not properly
filled up.
c. PIN reflected in the approved
FAAS is different in the PIN
reflecred in the Tax Declaration.
3 Personnel
The OIC Municipal Assessor is not a
licensed Real Estate Appraiser.
There is no licensed REA among
the current personnel. The MASSO
does not have adequate technical
personnel.
Jell Vie T. Gualberto, REA, LAOO II 1. Taxmaps used are those produced
Wilson M. Reyes, REA, LAOO I during PREMIUM-RPTA Project that
ended last 2003. Numbering is not
in accordance with MRPAAO.

sample
a. Field Appraisal and Assessment
Sheet (FAAS) -The Land Sketch is
not drawn and General Description
of Buildings are not all filled up.
b. Assessment Rolls (AR) – The

Municipal Treasurer’s Office is no
longer furnished with the ARs since
they are directly and operationally
connected;
c. Notice of Assessment
- Received copies are maintained.
- Not arranged by ARPN by
Barangay
- Ordinance No. not provided as well
as amended ordinance
3 Personnel
The OIC Municipal Assessor is not a
licensed Real Estate Appraiser.
There is no licensed REA among
the current personnel. The MASSO
does not have adequate technical
personnel.
Jell Vie T. Gualberto, REA, LAOO II 1. Taxmaps used are those produced
Wilson M. Reyes, REA, LAOO I during PREMIUM-RPTA Project that
ended last 2003. Numbering is not
in accordance with MRPAAO.

sample
FAAS.
b. Land Appraisal: “Rice with

Irrigation” is written in Classification
instead of “Agricultural” (PIN 064-
03-0001-031-23)
3 Personnel
The Municipal Assessor have other
designated duties such as BAC
Chairman and Acting head of GSO.
The Office does not meet the

minimum/model organizational
structure and staffing pattern as
recommended in the MRPAAO.
There is no permanent
Draftsman or Tax Mapper to
regularly update the TMCRs and tax
maps.
Approved by:
PASCUALITO V. LAPIÑA, DBA

Regional Director
ues/Findings/Recommendations on the LGU
Date of Completion of Evaluation
ate 3 major fimdings and recommendation)
Report
Recommendations
Tax maps are the single most

important tool in the real property
assessment process.
They establish a permanent link
between the real properties in the
field and the property assessment
and tax records in the office. The
revision of tax map(s) shall be
made either after the end of the
year or during general revision of
property assessments. Revision
of a tax map refers tthe assigning
of new numbers to parcels within
an individual tax map or section,
barangay, or district maps.
An individual tax map shall be

revised when about 50% of the
parcels had been affected due to
subdivision etc. and apparently
making the parcel numbers
cluttered or no longer discernible
See page 73 of Manual on Real
Property Appraisal and
Assessment Operations
( MRPAOO)


up.
Double check data entries to
ensure data integrity.
requirements for MASSO.
Assessment operation is highly
technical. Hence, the office of the
municipal assessor should be
equipped with enough qualified
personnel. It is respectfully
recommended that if budgetary
allows, vacancies in the regular
positions be filled-up. Additional
manpower should complement the
need for intensified field
operations.
Revise tax maps and make sure

proper numbering in accordance
with MRPAAO.
Indicate all the necessary data in

the FAAS and the correct kind of
building for residential whether
single detached or duplex.
The MASSO should have a copy

of Assessment Rolls that are
prepared chronologically by ARPN
as provided in the MRPAAO to
ensure that all properties are
accounted and for easy
verification.
Notice of Assessment should be
delivered together with the Tax
Declaration to notify the property
owner of the market value of
his/her property/properties, and to
satisfy the due process provision
on real property tax assessment
under Sec. 226 of R.A. 7160.
Notices must contain all the
necessary details.
requirements for MASSO.
technical. Hence, the office of the
municipal assessor should be
equipped with enough qualified
personnel. It is respectfully
recommended that if budgetary
allows, vacancies in the regular
positions be filled-up. Additional
manpower should complement the
need for intensified field
operations.
Revise tax maps and make sure

proper numbering in accordance
with MRPAAO.

Double check data entry and

make sure terms used are the
same with what is indicated in the
approved SMV.
The Municipal Assessor should

focus first on his regular duties as
Assessor.
Make representations with the

filling-up or creation of an
additional personnel preferably
Draftsman or Tax Mapper for a
more efficient delivery of
assessment services
Date Issued:
November 16, 2021
Date of Submission of Evaluation Action Taken by the
Report to the LGU LGU/Other Remarks
Inclusive Dates of
Evaluation
1 Municipality August 23-24, 2021 ROSO No. 31A-2021

Talaingod, Davao
del Norte
Kapalong, Davao
del Norte
Sto.Tomas, Davao
del Norte
4 Municipality New September 6-7, 2021 ROSO No. 34-2021

Corella, Davao del
Norte
5 Municipality San September 8-9, 2021 ROSO No. 34-2021
Isidro, Davao del
Norte
6 Province of Davao September 9-10, 2021 ROSO No. 34-2021
del Norte
7 Municipality of October 11-12, 2021 ROSO No. 39-2021
Caraga, Davao
Oriental
Baganga, Davao
Oriental

Cateel Davao
Oriental

Jell Vie T. Gualberto, REA, LAOO II 1. The Municipality of Talaingod,
Wilson M. Reyes, REA, LAOO I Davao del Norte has Three (3)
Barangays namely: Brgy. Palmagil,
with 15 sections, Brgy. Dagohoy
with 25 sections and Brgy. Sto. Niño
with 42 sections a total of 82
sections for the whole
municipality.New taxmaps, an
output of ETRACS system, were
released. However, taxmaps
released were not in the prescribe
format per MRPAAO using A3 size
paper.
sample
a. The MA does not maintain copies
of duly received NOA.
3 Logistics and personnel

The Office of the MA was
transferred in the downtown area in
order to immediately accommodate
tax payers. However, the new office
is too small and does not have
enough spacet to accommodate
operations as well as keepsafe the
records of the MASSO.
The Office does not meet the
minimum/model organizational
structure and staffing pattern as
recommended in the MRPAAO.
Also, MA is not a licensed REA and
there is no licensed REA in the
MASSO.
Jell Vie T. Gualberto, REA, LAOO II 1. The Municipality of Kapalong,

Wilson M. Reyes, REA, LAOO I Davao del Norte has Fourteen (14)
Barangays with a total of 386
sections. Per evaluation an
ETRACS System was adopted for
the taxmapping operations using the
A3 size paper for their taxmaps and
taxmapping control roll(TMCR).
When viewed in the system some
parcel were complete but when
printed from the system some
parcel were omitted(see section 039
parcel no. 17, sec. 043, parcel 07,
sec. 047, parcel no. 44 etc.) of
Barangay Poblacion.

sample
a. NOAs are received by taxpayers
however some NOAs received did
not indicate the date received as
well as the position of the
receipients
b. MA is authorized by the PA to
sign/approve TD. While minimum
personnel requirement is complied,
equipment and funding
requirements are not met.
3 Logistics
MASSO is not issued with service
vehicle.
Jell Vie T. Gualberto, REA, LAOO II 1. The Municipality of Sto. Tomas,

Wilson M. Reyes, REA, LAOO I Davao del Norte is adopting the
same system with Kapalong.
ETRACS System used for their tax
mapping operations produces an
output of A3 size paper taxmaps the
same with the Tax Mapping Control
Roll and is not in accordance with
MRPAAO, using 35.5 cm. x
50.00cm. format.

sample
a. FAAS - No./Street under Building
Location is not properly filled up.
b.Rate of Depreciation is not

provided in the Property Appraisal of
Machinery
3 Personnel
MASSO has adequate technical
personnel and has complied the
minimum requirement. MA is
authorized by the PA to
sign/approve TD
Jell Vie T. Gualberto, REA, LAOO II 1 The Municipality of New Corella,

50.00cm. format.
sample
a. FAAS - No./Street under Building
b. Not all NOAs on file are duly
received by the taxpayers. NOAs
that are received by taxpayers
however did not indicate the date
received as well as the position of
the receipients
3 MASSO has inadequate technical

personnel and has not complied the
minimum requirement however, MA
is authorized by the PA to
sign/approve TD
Jell Vie T. Gualberto, REA, LAOO II 1. The Municipality of San Isidro

50.00cm. format.

sample
receipients
3 MA is awarded an Authority by the

PA but only up to Building up to 2M
as well as Transfer. All the rest are
still under PA
Upon interview with MA, MASSO

has 6 warm bodies. 5 regular
plantillas and 3 JOs.
Jell Vie T. Gualberto, REA, LAOO II 1. Tax maps of the Provincial
Wilson M. Reyes, REA, LAOO I Assessor's Office of the of Province
of Davao del Norte is an output of
ETRACS System since the 2017
General Revision of Real Property
Tax Assessment. However, tax
maps are in A3 size paper which is
not in accordance with the
MRPAAO(Local Assessment
Regulations No. 1-04). Parcels in
the taxmaps when viewed in the
system are complete but when
printed, some of the parcels
disappear. Numbering in the Tax
mapping does not jive with the Tax
maps.

sample
a. The latest general revision of real
property assessments was
conducted in 2020 effective 2021.
b. NOAs are received by taxpayers

receipients
3 Personnel and logistics

PASSO has adequate qualified
technical personnel that are trained
and knowledgeable in the appraisal
and assessment operaitons.
PA awarded authority to almost all
of its MAs.
Jell Vie T. Gualberto, REA, LAOO II 1 General Revision of the Province of

Wilson M. Reyes, REA, LAOO I Davao Oriental is still on going. Tax
maps are still on progress.

sample
receipients
b. FAAS - No./Street under Building

c. FAAS - details are handwritten
with erasures not countersigned.

MASSO has 5 regular plantillas.
Jell Vie T. Gualberto, REA, LAOO II 1. General Revision of the Province of

sample
a. FAAS - details are handwritten
b. MASSO does not maintain

records of duly received NOAs by
taxpayers.
3 Upon interview with MA, MASSO

has 8 warm bodies.

2
a. There is already an updated
approved SMV for 2021 however
MASSO still did not conduct GR
b. NOA is prepared by PASSO. File
copies held by the MASSO are
"uncreceived" copies.
3 MASSO has inadequte technical

personnel and only the MA is the
licensed REA.
Not enough office space for records
LAPIÑA, DBA
Recommendations
The Municipal/Provincial Assessor
is encouraged to make a
representation to acquire printing
machine for the prescribe format
of taxmaps. Taxmap format is
35.5cm. X 50cm (MRPAAO Local
Assessment Regulations No. 1-04
dated October 1, 2004)
As provided in the Manual, person

serving the notice shall secure
signature of the owner or occupant
on the duplicate copy with notation
of date when notice was received
and whether reeipient is the owner
or the occupant only of the
property. It is important in order to
ascertain whether appeals filed by
the owner is within the
reglamentary period of 60 days
from the date of receipt of such
notices.
Make representation to the LCE

and request for a proper venue for
the MASSO with enough space
and ventilation to accommodate its
operations.
technical. Make representation to
the LCE to equip/augment with
enough qualified personnel that
are trained and knowledgeable in
the appraisal and assessment
operaitons.
The Municipal
Assessor/Taxmapper is
encouraged to make a review on
their taxmaps printed copies in
conformity with its Tax Mapping
Control Roll(TMCR) printed copies
to avoid omitted items in the
Property Identification Numbering
in every Section.

notices.
PA did not secure a certification

from the BLGF as to whether the
MA quaified to be delegated with
such authority.
Make representation to the LCE to
be allocated with service vehicle
due to the needed field work
specially that the MA is authorized
to approve TDs.
The Municipal Assessor is

encouraged to use the prescribe
format per MRPAAO.
The No./Street in the Building

up.
Rate of Depreciation should be
refected in the FAAS for
tranparancy of computation.

such authority.

format per MRPAAO.
up.
notices.

such authority.

format per MRPAAO.
notices.

such authority.
Upon checking with the official

Plantilla of Personnel issued by
the HRMO, the plantilla did not
meet the minimum staffing pattern.
The MASSO does not have Real
Property Appraiser/LAOO I
position as prescribed under
MRPAOO. Make representation to
operaitons.
The Provincial Assessor/Chief Tax
Mapping Division is encouraged to
review the output of ETRACS
System for the tax maps printed
due to some parcels omitted in the
Property Identification Numbering
in the tax map but reflected in the
TMCR.(see sec. 043, no parcel 07
in the tax map but reflected in the
TMCR Poblacion, Kapalong,
Davao del Norte, sec. 047, no
parcel 44 in the tax map but
reflected in the TMCR, SEC. 052,
no parcel 08 in the tax map, but
reflected in the TMCR. same brgy.
of Kapalong, Davao del Norte.
PASSO is commended for

religiously conducting general
revision of property assessments
once every three (3) years;

notices.
passo is commended for hiring

enough technical personnel that
can extend technical assistance to
the municipalities under its
jurisdiction.
such authority.
Make representation to the

PASSO and follow-up availability
of updated maps.

notices.

up.
Computerized system for the
generation of FAAS is
recommended.

operaitons.
of updated maps.

recommended.
MASSO should mad sure all
NOAs are duly received by the
taxpayers. Person serving the
notice shall secure signature of
the owner or occupant on the
duplicate copy with notation of
date when notice was received
notices.

operaitons.

of updated maps.
Conduct GR immediately.

notices.
MASSO does not have Real

operaitons.
the MASSO with enough space.
Date Issued:
November 16, 2021
Action Taken by the
LGU/Other Remarks
Inclusive Dates of
Evaluation

Caraga, Davao
Oriental
Baganga, Davao
Oriental

Cateel Davao
Oriental

Jell Vie T. Gualberto, REA, LAOO II 1 General Revision of the Province of


sample
receipients
b. FAAS - No./Street under Building

c. FAAS - details are handwritten

MASSO has 5 regular plantillas.

sample
a. FAAS - details are handwritten
b. MASSO does not maintain

records of duly received NOAs by
taxpayers.
3 Upon interview with MA, MASSO

has 8 warm bodies.

2
a. There is already an updated
approved SMV for 2021 however
MASSO still did not conduct GR
b. NOA is prepared by PASSO. File
copies held by the MASSO are
"uncreceived" copies.
3 MASSO has inadequte technical

personnel and only the MA is the
licensed REA.
Not enough office space for records
LAPIÑA, DBA
Recommendations

of updated maps.

notices.

up.
recommended.

operaitons.
of updated maps.

recommended.
notices.

operaitons.

of updated maps.
Conduct GR immediately.

notices.
MASSO does not have Real

operaitons.
the MASSO with enough space.
Date Issued:
November 16, 2021
Action Taken by the
LGU/Other Remarks

2nd-3rd QTR 2021 RXI Report On Local Assessment Operations Evaluations Conducted

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Inclusive Dates of

Name of LGU BLGF Authority

1 Province of Davao February 22-24, 2021 ROSO No. 06-2021

3 Don Marcelino, March 1-5, 2021 ROSO No. 08-2021

JELL VIE T. GUALBERTO, REA PASCUALITO V. LAPIÑA, DBA

b. FAAS - Machinery, No./Street

d. FAAS - Building and Other

e. FAAS - Machinery, value of

f. FAAS - have erasures with

b. FAAS - Machinery, value of

c. FAAS - Land/ Other

d. FAAS - Building and Other

3 Office space is limited. No enough

4 The MASSO of JAS is composed of

b. FAAS - Building and Other

c. FAAS - Building and Other

3 The OIC Municipal Assessor is not

4 The office space is not enough for

5 The Office does not meet the

PASCUALITO V. LAPIÑA, DBA

Land sketch should be drawn in

The No./Street in the Property

To ensure integrity and adherence

Chaper IV Section 7 of MRPAAO

Land sketch should be drawn in

Chaper IV Section 7 of MRPAAO

The No./Street in the Property

To ensure integrity and adherence

Request for an enough office

To ensure integrity and adherence

Double check for errors in

Request for an enough office

Make representation with the

1 Municipality April 27-30, 2021 ROSO No. 18A-2021

JELL VIE T. GUALBERTO, REA PASCUALITO V. LAPIÑA, DBA

2 The following observations/

b. FAAS - No./Street under

2 The following observations/

b. Assessment Rolls (AR) – The

2 The following observations/

b. Land Appraisal: “Rice with

The Office does not meet the

PASCUALITO V. LAPIÑA, DBA

Tax maps are the single most

An individual tax map shall be

Land sketch should be drawn in

The No./Street in the Property

Revise tax maps and make sure

Indicate all the necessary data in

The MASSO should have a copy

Revise tax maps and make sure

Land sketch should be drawn in

Double check data entry and

The Municipal Assessor should

Make representations with the

1 Municipality August 23-24, 2021 ROSO No. 31A-2021

4 Municipality New September 6-7, 2021 ROSO No. 34-2021

9 Municipality of October 14-15, 2021 ROSO No. 39-2021

JELL VIE T. GUALBERTO, REA PASCUALITO V. LAPIÑA, DBA

3 Logistics and personnel

Jell Vie T. Gualberto, REA, LAOO II 1. The Municipality of Kapalong,

2 The following observations/