APPLYING FOR THE REGISTRATION OF BUILDINGS , HOUSES AND OTHER STRUCTURES AND IMPROVEMENTS, MACHINERIES AND EQUIPMENT

ABOUT THE SERVICE

This involves the registration of buildings, houses and other structures and improvements, machineries and equipment for the issuance of owner’s copy of the Tax Declaration.  The document identifies the ownership, location and the value of the said real properties.

R.A 7160 (Local Government Code of 1991) states the following:

Section 203:  Duty of Person Acquiring Real Property or Making Improvement Thereon. – It shall also be the duty of any person, or his authorized representative, acquiring at any time real property in any municipality or city or making any improvement on real property, to prepare, or cause to be prepared, and file with the provincial, city or municipal assessor, a sworn statement declaring the true value of subject property, within sixty (60) days after the acquisition of such property or upon completion or occupancy of the improvement, which ever comes earlier.

Section 224: Appraisal and Assessment of Machinery.  The fair market value of brand-new machinery shall be the acquisition cost.  In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost.

CONTACT INFORMATION

MUNICIPAL ASSESSOR’S OFFICE Municipal Hall Lobby Tel. Nos. E-mail
G. de Borja Street, Pateros, Metro Manila (8) 643-3576
(632) 643-3576
assessorpateros@gmail.com
assessor@pateros.gov.ph

REQUIREMENT(S)

FOR BUILDINGS , HOUSES AND OTHER STRUCTURES AND IMPROVEMENTS: Photocopies of: FOR MACHINERIES AND EQUIPMENT:
Building Permit or Certificate of Completion or Certificate of Occupancy Sworn Statement declaring the actual quantity and cost of machinery/ equipment
Tax Clearance from the Municipal Treasurer’s Office Certificate of Occupancy from
Affidavit of Ownership
Note: Refer to Municipal Ordinance 96-060 for valuation of properties. Market Value x Assessment Level = Assessed Value

HOW TO AVAIL OF THE SERVICE

FOLLOW THESE STEPS IT WILL TAKE YOU PLEASE APPROACH
1. Fill out and submit duly accomplished request form with requirements for evaluation with contact no. & ID 2 minutes Any Office Staff
2. Accompany the Assessor’s Staff in the ocular inspection. Depends on the location where and the structure is situated Emmanuel España
Tirso Beldad
Eldie Lugo
3. Get claim slip for the date of release of documents. 2 minutes Nerrisa Padilla
4. Claim and acknowledge receipt of owner’s copy and other documents on the scheduled date of release. 2 minutes Nerrisa Padilla
Tirso Beldad

APPLYING FOR THE TRANSFER OF OWNERSHIP / SEGREGATION OF TAX DECLARATION

ABOUT THE SERVICE

This involves the issuance of new Tax Declaration upon acquisition or purchase of a property.

Section 2C.01 of Municipal Ordinance 2004-020 otherwise known as The Revenue Code of the Municipality of Pateros states that:

Imposition of Tax.  There is hereby levied a tax on the sale, donation, barter, or on any other mode transferring ownership of title of real property at the rate of fifty percent (50%) of one percent (1%) of the total consideration involved in the acquisition of the property or the fair market value in the case the monetary consideration involved in the transfer is not substantial, whichever is higher.

The fair market value as used herein shall be that reflected in the prevailing schedule of fair market values enacted by the Sangguniang Bayan.

REQUIREMENT(S)

Photocopies of the following: TAX(ES) AND FEE(S)
Original Certificate of Title (OCT) or Transfer Certificate of Title (TCT)( photocopy )
Notarized Deed of Convbr>Updated Real Property Tax Clearance
Transfer Tax Receipt from the Municipal Treasurer’s Office
Bureau of Internal Revenue (BIR) Tax Clearance and Certificate authorizing registration (CAR)
For subdivided property, Department of Environment and Natural Resources (DENR/ LRA) duly approved Subdivision Plan
Photocopy of Segregated Title
P 64.00 Certified copy of Tax Declaration and other certifications
P128.00 Processing Fee for Transfer of Ownership

HOW TO AVAIL OF THE SERVICE

FOLLOW THESE STEPS IT WILL TAKE YOU PLEASE APPROACH
1. Fill out and submit duly accomplished request form with requirements for review and evaluation with contact no. ID. 2 minutes Any Office Staff
2. Secure order of payment. 2 minutes Any Office Staff
3. Pay the required fee. 2 minutes Cashier at Treasurer’s Office
4. Present Official Receipt and secure claim slip for date of release. 2 minutes Nerrisa Padilla
5. Claim and acknowledge receipt of documents on the scheduled date. 2 minutes Nerrisa Padilla

APPLYING FOR THE CANCELLATION OF TAX DECLARATION

ABOUT THE SERVICE

This involves the cancellation of the Tax Declaration due to demolition, fire, earthquake and other acts of God.

REQUIREMENT(S) TAX(ES) AND FEE(S)
Letter-request for cancellation of tax declaration w/ contact no. and ID
Fire Certificate from the Bureau of Fire Protection for properties razed by fire
Certificate of Retirement of Business from Business Permit and Licensing Office
Demolition Permit for buildings and/or Dismantlement Permit for machineries and other structures from Engineering Department
Tax Clearance from the Municipal Treasurer’s Office
P64.00per document
Note: Processing fee as per Municipal Ordinance 2004-020 Section 4A.01 (Revenue Code of the Municipality of Pateros

HOW TO AVAIL OF THE SERVICE

FOLLOW THESE STEPS IT WILL TAKE YOU PLEASE APPROACH
1. Fill out and submit duly accomplished request form with requirements for review and evaluation. 2 minutes Any Office Staff
2. Secure order of payment. 2 minutes Any Office Staff
3. Pay the required fee. 2 minutes Cashier at Treasurer’s Office
4. Accompany the Assessor’s staff in the ocular inspection and be informed of the date of release of document. Depends on the location Emmanuel Y. España
Tirso Beldad,Jr.
Eldie Lugo
5. Claim and acknowledge receipt of cancelled document. 2 minutes Any Office Staff

APPLYING FOR REAL PROPERTY RECLASSIFICATION

ABOUT THE SERVICE

This involves the updating and revision of the Tax Declaration based on the actual use of the Real Property.

REQUIREMENT(S) TAX(ES) AND FEE(S)
Letter-request for reclassification due to the change in use
In case of establishment of school, Department of Education (DepEd)Accreditation and Securities and Exchange Commission (SEC) Registration
In case of establishment of cooperative, the property must be registered under its name with Cooperative Development Authority (CDA) Accreditation Certificate
From commercial/industrial to residential/institutional use, Certificate of Retirement of Business from Business Permit and Licensing Office (BPLO)
Tax Clearance from the Municipal Treasurer’s Office
P128.00 – Processing Fee
Note: Processing fee as per Municipal Ordinance 2004-020 Section 4A.01 (Revenue Code of the Municipality of Pateros)

HOW TO AVAIL OF THE SERVICE

FOLLOW THESE STEPS IT WILL TAKE YOU PLEASE APPROACH
1. Fill out and submit duly accomplished request form with requirements for evaluation. 2 minutes Any Office Staff
2. Secure order of payment. 2 minutes Any Office Staff
3. Pay the required fee. 2 minutes Cashier and Treasurer’s Office
4. Accompany the Assessor’s Staff in the ocular inspection and be advised of the scheduled release of document. Depends on the location and the size of structure Emmanuel Y. España
Tirso Beldad, Jr.
Eldie Lugo
5. Claim and acknowledge receipt of documents on the scheduled date. 2 minutes Any Office Staff

SECURING CERTIFIED TRUE COPY AND/OR PHOTOCOPY OF TAX DECLARATION, TAX MAP AND REAL PROPERTY DOCUMENTS AND CERTIFICATIONS

ABOUT THE SERVICE

This involves the issuance of certified true copy and/or photocopy of Tax Declaration, Tax Map and Real Property documents and certifications.

TAX(ES) AND FEE(S)
P64.00 per document
P38.00 per copy for succeeding page
Note: Processing fee as per Municipal Ordinance 2004-020 Section 4A.01 (Revenue Code of the Municipality of Pateros)

HOW TO AVAIL OF THE SERVICE

FOLLOW THESE STEPS IT WILL TAKE YOU PLEASE APPROACH
1. Fill out and submit duly accomplished request form. 2 minutes Any Office Staff
2. Secure order of payment. 2 minutes Any Office Staff
3. Pay the required fee. 2 minutes Cashier at Treasurer’s Office
4. Secure claim slip for date of release of documents. 2 minutes Any Office Staff
5. Claim and acknowledge receipt of documents on the scheduled date. 2 minutes Any Office Staff

SECURING REAL PROPERTY TAX ORDER OF PAYMENT

 ABOUT THE SERVICE

This involves the issuance of the Real Property Order of Payment to the  Taxpayer for the purpose of determining the Real Property Tax for a certain period.

HOW TO AVAIL OF THE SERVICE

FOLLOW THESE STEPS IT WILL TAKE YOU PLEASE APPROACH
1. Present the previous real property tax receipt. 1 minute Any Office Staff
2. Acknowledge by signing the real property tax order of payment. depending on the number of properties subject for payment Any Office Staff