Extent of Changes that Local Assessors Can Make on the Prescribed Forms Under the Assessment Manual on Real Property Appraisal and Assessment Operations

February 1, 2007 BLGF MEMORANDUM CIRCULAR NO. 001-07 TO : Bureau Officials and Personnel, Regional Directors for Local Government Finance, District Assessors of Metropolitan Manila, Provincial, City and Municipal Assessors and Others Concerned SUBJECT : Extent of Changes that Local Assessors and Others Concerned of Local Government Units (LGUs) can Deviate from the Prescribed Forms Under the Assessment Manual on Real Property Appraisal and Assessment Operations For the information and guidance of all concerned, there is hereby issued the Manual on Real Property Appraisal and Assessment Operations under Local Assessment Regulations No. 1-04 dated October 1, 2004 by the former Secretary of Finance, Juanita D. Amatong, in pursuance of Section 200 of R.A. No. 7160, otherwise known as the Local Government Code of 1991, as implemented under Section 291 of its Implementing Rules and Regulations (IRR). Chapter VI of the Manual aims to establish a uniform records system and ensure that a systematic method of assessment is installed in every Assessor's Office throughout the country; and consequently to provide the Provincial, City or Municipal Treasurers with updated real property assessment records of real properties within their respective jurisdictions from which the latest records of real property tax collectibles can be generated from. The following Assessment Forms under the Manual are required to be used and maintained by the Provincial/City/Municipal Assessors throughout the country; ATaDHC Technical Real Property Assessment Records 1. Real Property Field Appraisal and Assessment Sheet (FAAS) for Land and Other Improvements; 2. Real Property Field Appraisal and Assessment Sheet (FAAS) for Buildings and Other Structures; 3. Real Property Field Appraisal and Assessment Sheet (FAAS) for Machinery; 4. Tax Declaration (TD) of Real Property; and 5. Tax Map Control Roll (TMCR) Non-Technical Real Property Assessment Records 1. Assessment Roll (AR) for Taxable Real Properties 2. Assessment Roll (AR) for Exempt Real Properties 3. Ownership Record Card (ORC) 4. Record of Assessment (ROA) 5. Notice of Assessment (NA) 6. Sworn Statement of the True Current and Fair Market Value of Real Property In this regard and for purposes of uniformity, substantial changes in the prescribed assessment forms shall be minimized and/or avoided by all concerned. Any addition and/or alteration should not, in any way affect the substance of the forms. Changes and alterations made by local assessors shall be limited only to the adoption of logo (watermarks), color, size of the paper and print; and other minor changes. Likewise, computer generated forms are allowed for so long as the substantial data and information are maintained therein. Further, for Local Government Units availing of the computerization program of assessment records, maintenance of the hard and/or electronic (diskette or CD, or similar materials) copies thereof is hereby enjoined for purposes of maintaining the integrity of the information indicated therein. AaSHED For purposes of observing the economy measures enunciated by the government, local government units may continue to use their unused forms until their present supplies are fully exhausted; provided, however, that local assessment offices that have recently completed their general revision work for CY 2006, shall use the prescribed forms/records in the next general revision of real property assessments and in the implementation of tax mapping and/or records conversion projects. The Regional Directors and Provincial Assessors are hereby instructed to disseminate the contents of this Circular, to all Municipal Assessors within their respective jurisdiction. This Circular shall take effect immediately. (SGD.) MA. PRESENTACION R. MONTESA Executive Director