Creating an Inter-Agency Task Force on the Harmonization of National Government Performance Monitoring, Information and Reporting Systems

July 11, 2012 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Ms. Teresita B. Benitez President MERG Realty & Development Corporation Roofdeck, Multinational Bancorporation Centre 6805 Ayala Avenue, Makati City Madam : This refers to your undated letter which was received by this Bureau on June 21, 2012 pertaining to the Notice of Tax Increase for year 2012, issued by the City of Antipolo for your property situated therein. It is alleged that before the said notice was sent, you had already settled in advance the real property tax due for the said property in order to avail of the 20% discount. It is your contention that the increase sought for is not justified for no new improvement on the said property was introduced. Thus, you are requesting that an ocular inspection be conducted to determine if an increase in value is justified. In view hereof, enclosed is a copy of our 1st Indorsement of same date, addressed to the Regional Director of BLGF IV-A, with instructions to conduct an ocular inspection on the subject property. Rest assured that as soon as this office receives the report of the ocular inspection conducted, you will be advised accordingly. This is without prejudice on your part to appeal the subject matter before the Local Board of Assessment Appeal (LBAA), which is the proper venue as provided for under Sec. 226 of R.A. 7160 otherwise known as the Local Government Code of 1991, which provides that: "Sec. 226. Local Board of Assessment Appeal. Any owner or person having legal interest in the property who is not satisfied with the action of the provincial, city or municipal assessor in the assessment of his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Board of Assessment Appeals of the province or city by filing a petition under oath in the form prescribed for the purpose, together with copies of tax declaration and such affidavits or documents submitted in support of the appeal." For your information. cSICHD Very truly yours, (SGD.) SALVADOR M. DEL CASTILLO OIC-Executive Director