Duty of Local Assessors to Furnish Local Treasurers with Updated Copies of Assessment Roll and Quarterly Report on Real Property Assessments

March 9, 2015 BLGF MEMORANDUM CIRCULAR NO. 004-15 TO : All Regional Directors, Bureau of Local Government Finance (BLGF), Provincial, City and Municipal Assessors and Others Concerned SUBJECT : Duty of Local Assessors to Furnish Local Treasurers with Updated Copies of Assessment Roll and Quarterly Report on Real Property Assessments WHEREAS, Section 205 of the Local Government Code (LGC) of 1991 provides that "(a) In every province and city, including the municipality within Metropolitan Manila Area (MMA), there shall be prepared and maintained by the provincial, city or municipal assessor an assessment roll wherein shall be listed all real property, whether taxable or exempt, located within the territorial jurisdiction of local government unit concerned. Real property shall be listed, valued and assessed in the name of the owner or administrator, or anyone having legal interest in the property." WHEREAS, Section 248 of the same Code mandates that "the Provincial, City or Municipal Assessor within MMA shall prepare and submit to the Treasurer of the Local Government Unit (LGU), on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties." WHEREAS, an assessment roll is an abstract containing a summary of information taken from the tax declaration of real property on file in the office of the local assessor. Said form prescribed by the Department of Finance known as RPA Form No. 3, which serves as a permanent listing of all assessments made by the local assessors and basis of the treasurer in updating the real property tax account register. cAHIaE WHEREAS, under BLGF Memorandum Circular No. 04-2003, dated January 3, 2003 and reiterated under Memorandum dated January 29, 2010 addressed to all Regional Directors, Provincial, City and Municipal Assessors, the BLGF Executive Director required the preparation and submission of the Quarterly Report of Real Property Assessments (QRRPA), a report showing the summary of real property assessments for a particular quarter including restrictions and real property tax collectibles for both the Basic and SEF taxes. WHEREAS, the QRRPA is one of the tools in measuring Key Result Area (KRA) of the LGUs Fiscal Sustainability Scorecard (LGUFSS), in assessing the fiscal performance of local government units toward revenue generation capacity and meaningful local autonomy. NOW THEREFORE, on the basis of the foregoing provisions and in order to update and provide local treasurers with the current and correct taxable value of real properties used for collection of real property tax, all Provincial, City and Municipal Assessors are hereby required to prepare and furnish their respective local Treasurers of Assessment Roll, and QRRPA before the 10th day of the month immediately following the quarter. The Regional Directors are hereby instructed to disseminate the contents of this Circular to the provincial, city and municipal assessors within their respective jurisdiction. (SGD.) ATTY. SALVADOR M. DEL CASTILLO OIC-Executive Director Bureau of Local Government Finance ATTACHMENT DOF Department Order No. 008-11 February 11, 2011 January 29, 2010 BLGF MEMORANDUM TO : All BLGF Regional Directors, and Provincial, City and Municipal Assessors SUBJECT : Submission of the Revised Quarterly Report on Real Property Assessment This Bureau established recently the electronic Statement of Receipts and Expenditures (eSRE) System primarily to provide the BLGF with sufficient detailed financial information of LGUs in order to monitor their financial performance. This new financial reporting system aims to minimize the time and resources consumed during the submission and approval process. It requires local treasurers to submit their respective LGU's SRE reports to BLGF through electronic means. It is currently in its initial implementation and as planned, will be fully implemented and should be complied with by all concerned offices this CY 2010. One of the key reports needed for each LGU to comply, as required by the eSRE system, is the revised Quarterly Report on Real Property Assessments being prepared by the Assessors' Offices. The format and the guidelines in the accomplishment of this report (see attached) can be viewed from the Statement of Receipts and Expenditures Manual (pages 6 and 88, respectively) In this connection, all Provincial, City and Municipal Assessors are hereby directed to use the revised Quarterly Report on Real Property Assessment template found in the SRE Manual. The revised reporting format is available at the BLGF website (www.blgf.gov.ph) , or with your respective Treasurer. All LGU Assessors are also required to provide their respective Treasurer with a copy of the aforementioned quarterly report before the 10th day of the month following every end of the quarter. For compliance. caCSDT (SGD.) MA. PRESENTACION R. MONTESA Executive Director Bureau of Local Government Finance BLGF Memorandum Circular No. 004-03 January 3, 2003