 Building – a permanent structures

adhered to the land, usually used

for habitation, commercial and
industrial purposes and for other
various uses and not mere
superimpositions on the land like
a “barong-barong” or temporary
fixtures.
 Building- Any structure built for the
support, shelter or enclosure of
persons, animals, chattels, or
property of any kind (PD 1096, The
National Building Code). It is also
referred to as man-made
improvement built to satisfy man’s
desire and need for shelter, services
and monetary returns (Phil.
Assessor’s Manual)
 Appraisal- is the act or process of
determining the value of a property as
of a specific date for a specific
purpose (Sec.3(d), PD 464/SMFV
Sec1.D.01)
 Assessment – is the act or process of
determining the value of a property or
proportion thereof subject to tax
(Sec.3, P.D. 464/SMFV Sec1.D.01)
 Legal basis : RA 7160/Local
Government Code of 1991

1. Sec.201– Appraisal of Real

Property. All real property,
whether taxable or exempt, shall
be appraised at the current and
fair market value prevailing in the
locality where the property is
situated.
2. Sec. 202 - Declaration of
real property by owner or his
duly authorized
representative/administrator
3. Sec. 203 – Duty of Person
Acquiring Real property or
Making Improvement Thereon.

- A sworn statement declaring true

value of subject property, within sixty
(60) days after the acquisition of such
property or upon completion or
occupancy of the improvement,
whichever comes earlier.
3. Sec. 204 – Declaration of Real
Property by the Assessor

When any person, natural or juridical by

whom real property is required to
declare under Sec 202, refuses or fails
for any reason to make such declaration
within the time prescribed, the
provincial, city or municipal assessor
shall himself declare the property in the
name of the defaulting owner, if known,
or against an unknown owner, shall
assess the property for taxation
purposes.
 Classification of buildings and
other improvements.-Buildings are
generally classified according to
their construction characteristics
and uses; and unit values are
established thereon for each
class with a set of addition and/or
deduction factors.
 Carport – an open-sided roofed
automobile shelter that is usually
formed by an extension of the
roof from the side of a building.

 Garage – a building or indoor area

for parking or storing motor
vehicles.
 Mezzanine – a partial story
between two main stories of the
building.

 Porch – an exterior appendage to

a building, forming a covered
approach or entrance to doorway;
a veranda.
 Balcony – a balustraded or railed
elevated platform projecting from
the wall of a building.

 Terrace – an open/covered, often

paved area connected to a house
or an apartment house and
serving as an outdoor living area;
deck
 Roof deck – a part of a flat roof
used for gardening, sunbathing,
etc.

 Basement – a story of a building,

partly or wholly underground.
 Pile – a cylindrical or flat member
of wood, steel, concrete, etc.,
often tapered or pointed at the
lower end, hammered vertically
into soil to form part of
foundation or retaining wall.

 Moulding – a shaped strip made of

wood, stone, etc.
 Residential Buildings;
One family dwelling
Boarding house
Duplex
Multi-dwell/row houses
Apartment
 Commercial buildings;
Hotels
Pension/Lodging house
Motel/resort
Offices
Banks
Pawnshops
Recreational/Bowling lanes
Clubhouse
 Commercial buildings;
Market/Shopping Center
Restaurant
Sari-sari store
Terminal/multi-purpose garage
Training center
Gasoline station
Computer shop
 Commercial buildings;
Internet café
Video coverage shop
Photo house
 Industrial Buildings;
Warehouse
Bodega
Storage/Mill
Factory
Power house
 Agricultural Buildings;
Goat/Poultry house
Piggery
barn
poultry
stable
SPECIAL CLASSES:

HOSPITAL
CULTURAL
SCIENTIFIC
RECREATIONAL
EDUCATIONAL
 One family dwelling – a detached
building designed for habitation or
occupied exclusively by one family.

 Two family dwelling – a detached

building designed for exclusively by
two families living independently of
each other in their respective single
housekeeping unit.
 Accessoria or Row Houses –a
house of not more than two
stories composed of two dwelling
units entirely separated from one
another by partly wall or walls
and with independent entrance
for each dwelling unit.
 Market Shopping Center – a building
for marketing dry goods, textiles,
groceries, perishable goods, etc.

 Apartment - a room or suite of two

or more room, designed and
intended for or occupied by one
family for living, sleeping and
cooking purposes.
 Hotels/motels – a building with
more than 15 sleeping rooms,
usually occupied singly, where
transients are provided with
temporary lodging with or without
meals and no individual suite.
 Boarding house – a house
containing not more than 15
sleeping rooms where boarders
are provided with lodging and
meals for a fixed sum paid
monthly or weekly in accordance
with previous arrangement.
 Lodging house – a house
containing not more than 15
sleeping rooms where lodging is
provided for a fixed rental but
without meals.
 Recreational building – a building
used for recreational purposes
like billiards, halls, nightclubs,
clubhouse, bowling halls,
gymnasiums, skating rinks, etc.
 Carport - 30% of Base Unit Value

Example:
One family dwelling
Type IV B
SBUCC – 5900/square meter

Carport SBUCC = 30% x 5900

= 1770/sq.m.
 Excess heights:
Residential and
commercial = Add 20% of BUV
for every meter in excess of three
(3) meters
 Extra T & B:
Ordinary finish – not standard
water closet, no lavatory

Special finish – standard water

closet, with lavatory and tiles
finished
Foundation = P270.00 x Total floor
area
Example:less floor area of first and
second floors
 Total floor area for commercial
bldg. of five (5) storeys= 550 sq.m.
less: 1st floor = 110
2nd floor = 110
 220 330 sq.m.
 P 270 x 330 = P89,100
 Painting – Add 5% of the UBV of
the building core if the building is
painted.
Example:
UBV of Office(Type VA)= 7,870/m2
painting = 7870 + 7870(5%)
= 7870 + 393.5
= 8263.50
UBV of Office (Type VA)=
8263.50/sq.m.
 Second Hand Materials = if the
building has used secondhand
materials, deduct 10% of the
unit base value.
Roofing:
a.Pre-painted roof –
AddP55.00/sq.m.
(color roof, dura color)
ex. Roof
area=200sq.mx55=11,000
b. Roofing clay tiles/asbestos –
Add 10% of BUV
 Department of Finance-BLGF 2006, “Manual of
Real Property Appraisal and Assessment Operations”
DOF-BLGF Central Office, Manila
 Department of Finance-BLGF 2010, “Mass
Appraisal Guidebook” DOF-BLGF Central Office,
Manila
 Betts,RM &Ely,SJ 2005, Basic Real Estate
Appraisal, 6th edn, South-Western, Thomson
Mason, Ohio.
 RA 7160 Local Government Code of 1991
 Department of Finance-BLGF 1992
Local Assessment Regulation No. 1-92
DOF-BLGF Central Office, Manila
THANK YOU
AND GOOD
DAY!