General Revision of Real Property Assessments Ordinance of 2011

September 12, 2011 Excerpt from the Minutes of the Regular Session of the Sangguniang Panlungsod of the City of Koronadal, Province of South Cotabato Held at the Sangguniang Panlungsod Session Hall on September 12, 2011. Present: Hon. Atty. Eliordo U. Ogena City Vice Mayor/Presiding Officer Hon. Erlinda P. Araquil SP Member Hon. Rebecca C. Bona SP Member Hon. Rogelio V. Cadellino SP Member Hon. Floro D. Calixton, Jr. SP Member Hon. Ma. Ester M. Catorce SP Member Hon. Mark C. Lapidez SP Member Hon. Reynaldo M. Millan SP Member Hon. Gregorio B. Ogoy SP Member Hon. Oscar J. Pagunsan SP Member Hon. Ellen Grace N. Subere-Albios SP Member Hon. Kristianne Gem C. Joquio SP Member/SK Fed. President Hon. Sagin P. Monday SP Member/ABC President Absent: None RESOLUTION NO. 922-11 RESOLUTION ENACTING AN ORDINANCE FIXING THE ASSESSMENT LEVELS AND FAIR MARKET VALUES OF REAL PROPERTY FOR CY 2011 GENERAL REVISIONS OF REAL PROPERTY ASSESSMENTS IN THE CITY OF KORONADAL TO TAKE EFFECT ON CY 2012 Author : Hon. Ellen Grace N. Subere-Albios Co-authors : Hon. Oscar J. Pagunsan, Hon. Floro D. Calixton, Jr.,Hon. Rogelio V. Cadellino, Hon. Mark C. Lapidez and Hon. Gregorio B. Ogoy WHEREAS, Section 219 of Republic Act 7160 provides that the provincial, city/municipal assessor shall undertake a general revision of real property assessments within two years after the effectivity of this Code and every three years thereafter; HTcADC WHEREAS, the latest general revision in the City of Koronadal thru Ordinance No 2, Series of 2005 which took effect 2006 was enacted by the Sangguniang Panlungsod dated December 28, 2005; WHEREAS, after six (6) years from this revision, another proposal was indorsed to this August Body for consideration incorporating the 30% increase in the valuation of all real properties and their improvements and a 5% increase in all its assessment levels; WHEREAS, a public hearing was conducted last August 16, 2011 represented by various sectors directly or indirectly affected by the proposal and it unanimously favored for the 30% increase in valuation but proposed to maintain the assessment levels effective since 2006 considering that these assessment levels determine the additional taxes imposed upon real property owners; WHEREAS, it was further manifested in the public hearing that in line with the development direction of the city as a regional center without discounting the fact that the city's economy is agricultural based, the agricultural farmers shall be encouraged to remain in their industry for food security; WHEREFORE, premises considered, on motion of Hon. Ellen Grace N. Subere-Albios and on unanimous sponsorship, the Body; RESOLVED, AS IT IS HEREBY RESOLVED, to enact the following ordinance: KORONADAL CITY TAX ORDINANCE NO. 001-11 AN ORDINANCE FIXING THE ASSESSMENT LEVELS AND FAIR MARKET VALUES OF REAL PROPERTY FOR CY 2011 GENERAL REVISIONS OF REAL PROPERTY ASSESSMENTS IN THE CITY OF KORONADAL TO TAKE EFFECT ON CY 2012 Be it ordained by the Sangguniang Panlungsod of the City of Koronadal, Province of South Cotabato, in session assembled, that: SECTION 1. Title. This Ordinance shall be known as the General Revision of Real Property Assessments Ordinance of 2011. SECTION 2. Definition of Terms. The terms used herein shall mean as defined under Section 199 and other pertinent provisions of the Local Government Code, pertinent Circulars, Rules and Regulations issued by the Department of Finance. SECTION 3. Assessment Levels. The assessment levels to be applied to the fair market value of real property shall be as follows: aScITE a. On Lands Class Assessment Levels Residential 15% Commercial 20% Industrial 20% Agricultural 15% Mineral Land 50% b. On Building and Other Structures 1. Residential Fair Market Value Over Not Over Assessment Levels P175,000.00 0% P175,000.00 300,000.00 5% 300,000.00 500,000.00 15% 500,000.00 750,000.00 20% 750,000.00 1,000,000.00 25% 1,000,000.00 2,000,000.00 30% 2,000,000.00 5,000,000.00 35% 5,000,000.00 10,000,000.00 45% 10,000,000.00 55% 2. Agricultural Fair Market Value Over Not Over Assessment Levels P300,000.00 20% P300,000.00 500,000.00 25% 500,000.00 750,000.00 30% 750,000.00 1,000,000.00 35% 1,000,000.00 2,000,000.00 40% 2,000,000.00 45% 3. Commercial/Industrial Fair Market Value Over Not Over Assessment Levels P300,000.00 25% P300,000.00 500,000.00 30% 500,000.00 750,000.00 35% 750,000.00 1,000,000.00 45% 1,000,000.00 2,000,000.00 55% 2,000,000.00 5,000,000.00 65% 5,000,000.00 10,000,000.00 70% 10,000,000.00 75% 4. Timberland HEITAD Fair Market Value Over Not Over Assessment Levels P300,000.00 40% P300,000.00 500,000.00 45% 500,000.00 750,000.00 50% 750,000.00 1,000,000.00 55% 1,000,000.00 2,000,000.00 60% 2,000,000.00 65% c. On Machineries Class Assessment Levels Agricultural 35% Residential 45% Commercial 75% Industrial 75% d. On Special Classes :The assessment levels for all lands, buildings, machineries and other improvements: Actual Use Assessment Levels Cultural 10% Scientific 10% Hospital 10% Local water districts 10% Government-owned or controlled 10% corporations engaged in the supply and distribution of water and/or generation and transmission of electric power SECTION 4. Fair Market Value . A. The schedule of Fair Market Values of the following classes and sub-classes of real property shall be as follows: Pursuant to Section 212 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991 and its Implementing Rules and Regulations, the following Schedule of Fair Market Values for Lands and Schedule of Base Unit Construction Cost for Buildings and Other Structures are hereby prescribed as the basis for the classification, appraisal and assessment of real properties located in the City of Koronadal, in connection with the 2011 General Revision of Real Property Assessments and Classification mandated under Section 219 of the same Code: I. Schedule of Base Unit Market Values for Residential Commercial and Industrial Lands Location, Avenue, Street, etc. 2011 Sub-Classification Market Value (Criteria) Zulueta Street Starting from intersection of Gen. Paulino Santos Drive to corner 3,120.00 C-1 lots of the intersection of Anti- polo Street. Alunan Avenue from the corner of Dr. Jose Rizal St. to corner lots of the 3,120.00 C-1 intersection of Antipolo St. Pres. Manuel Roxas Street from intersection of Gen. Paulino 3,120.00 C-1 Santos Drive to corner lot of Albert Morrow Street. Gen. Paulino Santos Drive Starting from the corners of intersection of Benigno Aquino St. going northwestward following 3,120.00 C-1 General Paulino Drive up to the intersection lots of Datu Sinsuat St. Pres. Sergio Osmea Street Starting from all corner lots of Datu Sinsuat Street going south- 3,120.00 C-1 east following Sergio Osmea St. up to all corner lots of the intersection of Posadas Street. Albert Morrow Street Starting from the corner lots of the intersection with Roxas 3,120.00 C-1 Street to the corner of Rafael Alunan Street. Antipolo Street Starting from the corner of the intersection with Rafael Alunan 3,120.00 C-1 St. to corner lots of intersection with Zulueta Street. Dr. Jose Rizal Street Starting from the Northeastern corner lots of intersection of Datu Sinsuat Street going South- 2,522.00 C-2 eastward towards Rafael Alunan Ave. except lots classified as 1st class. General Paulino Santos Drive Starting only from intersection of Datu Piang St. going southeastward 2,522.00 C-2 towards Datu Sinsuat except lots classified as 1st class commercial. General Paulino Santos Drive Starting from the intersection of Odi Street going northwest towards 2,522.00 C-2 Benigno Aquino Street except lots classified as 1st class. Alunan Avenue Starting from the intersection of Dr. Jose Rizal St. going Southwestward 2,522.00 C-2 following Alunan Avenue up to the intersection of Jose P. Laurel Street. Sergio Osmea Street Starting from corner lots at intersection of Juan Posadas Street going 2,522.00 C-2 southwestward up to all corner lots of the intersection of Benigno Aquino Street. Albert Morrow Street Starting from all corner lots at intersection of Juan Posadas Street 2,522.00 C-2 going northwestward towards Pres. Roxas St. except lots classified as 1st class commercial. Albert Morrow Street Starting from all corner lots at the intersection of Datu Sinsuat going 2,522.00 C-2 southeastward towards Zulueta Street except lots classified 1st class commercial. Antipolo Street Starting from all corner lots at the intersection of Pres. Roxas Street going northwestward towards Alunan 2,522.00 C-2 Avenue except lots classified as 1st class commercial. Corner Alunan Avenue & V. Cudilla St. All corner lots of this intersection. 2,522.00 C-2 Jose Rizal Street Starting from Alunan Avenue following Jose Rizal Street up to the intersection 2,522.00 C-2 of Posadas St. except lots classified as 1st class commercial. Abad Santos Street Starting from all corner lots of Posadas Street following Abad Santos St. 2,522.00 C-2 going Alunan Avenue except lots classified as 1st class commercial. Alunan Avenue All corner lots at the intersection 1,924.00 C-3 with W. Vinzon Street. Gen. Paulino Santos Drive Starting from the intersection of Confessor Street going northwestward 1,924.00 C-3 following Gen. Santos Drive up to intersection of Odi Street. Gen. Paulino Santos Drive Starting from intersection of Datu Piang Street going northwestward following 1,924.00 C-3 Gen. Santos Drive up to intersection of Doa Aurora Quezon St. Dr. Jose Rizal Street Starting from the intersection of Datu Piang St. going southwestward following J. Rizal St. up to intersection of Datu 1,924.00 C-3 Sinsuat Street except lots classified As 2nd class commercial. Aguinaldo Street Starting from lot 1000, 1001, 1002, 1003, 1004, and lot 993-A-1 all fronting the 1,924.00 C-3 Provincial Hospital. Dr. Jose Rizal Street Starting from the intersection of Datu Piang Street except the 1st lots classified as 3rd class commercial going 1,378.00 C-4 northwestward following Dr. Jose Rizal St. up to all corner of the intersection of Doa Aurora Quezon St. General Santos Drive Starting from the intersection of Cayetano Arellano St. going 1,378.00 C-4 northwestward following Gen. Santos Drive up to the intersection of Confessor St. General Santos Drive Starting from the intersection of Datu Sinsuat St. going northwestward following Gen. Santos 1,378.00 C-4 Drive up to the intersection of Paredes Street. Morales Avenue Except otherwise earlier classified, all lots fronting Morales Avenue up 1,222.00 C-5 to the intersection of Imperial St. Bo. I All other lots situated in barangays that will be herein after reclassified 988.00 C-6 to commercial. Wenceslao Vinzon Street Starting from the intersection of Benigno Aquino St. going 520.00 R-1 northwestward following W. Vinzon St. crossing Bo. I Elem. Sch. Except corner lots at the intersection of Datu Sinsuat St. Venancio Cudilla Street Starting from the intersection of Benigno Aquino St. going northwestward 520.00 R-1 following V. Cudilla St. except corner lots at the intersection of Alunan Ave. up to the intersection of Datu Sinsuat St. Antipolo Street Starting from the intersection of Cayetano Arellano St. going northwestward following Antipolo St. except lots 520.00 R-1 classified as commercial lots up to the intersection of Datu Piang Street. Albert Morrow Street Starting from the intersection of Cayetano Arellano St. going northwestward 520.00 R - 1 following A. Morrow St. except lots classified as commercial lots, crossing Public Market, up to the intersection of Alfredo Paredes Street. Sergio Osmea Street Starting from the intersection of Cayetano Arellano St. going northwestward following S. Osmea St. except lots 520.00 R-1 classified as commercial lots up to the intersection of A. Paredes Street. Jose Abad Santos Street Starting from the intersection of Cayetano Arellano St. going northwestward following Jose Abad Santos St. except 520.00 R-1 lots classified as commercial lots up to the intersection of Alunan Avenue up to the intersection of Alfredo Paredes Street. San Jose Street Starting from the intersection of Santiago Odi St. going northwestward following 520.00 R-1 San Jose St. up to the intersection of Posadas Street. Lapu-Lapu Street Starting from the intersection of Santiago Odi St. going northwestward 520.00 R-1 following Lapu-Lapu St. up to the intersection of Posadas St. Sta. Lucia Street Starting from the intersection of Cayetano Arellano St. going northwestward 520.00 R-1 following Sta. Lucia St. up to the intersection of Santiago Odi Street. Aguinaldo Street Starting from the intersection of A. Mabini St. northwestward following 520.00 R-1 Aguinaldo St. up to the last lot fronting Notre Dame of Marbel University. Marcelo H. del Pilar Street Starting from the intersection of Jose P. Laurel St. going northwestward 520.00 R-1 following M.H. del Pilar St. up to the intersection of A. Bonifacio St. Gregorio del Pilar Street Starting from the intersection of Jose P. Laurel St. going northwestward 520.00 R-1 following G. del Pilar St. up to the intersection of Andres Bonifacio St. Antonio Luna Street Starting from the intersection of Jose P. Laurel St. going northwestward 520.00 R-1 following A. Luna St. up to the intersection of Andres Bonifacio St. Juan Luna Street Starting from the intersection of Jose P. Laurel St. going northwestward 520.00 R-1 following Juan Luna St. up to the intersection of Andres Bonifacio St. Apolinario Mabini Street Starting from the intersection of Doa Aurora St. going southeastward 520.00 R-1 following A. Mabini St. until Alunan Avenue except classified as 2nd class commercial lots. Tandang Sora Street Starting from the intersection of Doa Aurora St. going southeastward 520.00 R-1 following Tandang Sora St. up to Juan Luna Street. Andres Bonifacio Street Starting from the intersection of Doa Aurora St. going southeastward following 520.00 R-1 A. Bonifacio St. up to Alunan Ave. except lots classified as 2nd class commercial. Alfredo Paredes Street Starting from the intersection of Albert Morrow St. going southeastward following A. Paredes St. traversing Gen. Santos 520.00 R-1 Drive except lots classified as 4th class commercial, up to the last lot. Lopez Jaena Street Starting from the intersection of Dr. Jose Rizal St. going southwestward following 520.00 R-1 Lopez Jaena St. up to the last lot. Subdivision Lots Gen. Santos Drive All lots in the subdivision of Osita, Mandanas, Espia, Doa Lourdes Veneracion, 468.00 R-2 Casa, Artieda, Solis and Sulatre. Lebanan, Banez, Roxas Clemente, Martinez, Cristina Homes, 468.00 R-2 Triniville and its subdivision thereof. Arellano Street Pantua, Maranon, Morales, and Poticar 468.00 R-2 and its subdivision thereof. Alunan Avenue Figueroa, Estember, Domingo and 468.00 R-2 Baldostamon subdivision thereof. Bo. I, Subdivisions Callejo, Pioneer, Macagba, Forro, Navarro, 468.00 R-2 Antipolo and its subdivision thereof. General Santos Drive Subdivisions from Marbel Agro. (Rubi Ent.) 410.80 R-3 to Jacinto Subdivision. All Subdivision from Cabio Subd. to Gerodias Subdivision. 410.80 R-3 Bo. I Subdivisions All other subdivisions except subdivisions 410.80 R-3 classified as 2nd class residential. Bo. Morales All subdivisions of Barangay Morales 410.80 R-3 Sta. Cruz Silvederio, Ardena, Seromines, Ramos, Valdez, Aguirre and its subdivisions 410.80 R-3 thereof. Other Subdivisions Marville Homes (Bo. 2) Sueno Village (Morales) Agan Homes (Sta. Cruz), 410.80 R-3 Agan Homes (Morales) Amurao Homes (Sta. Cruz) Carmela Homes (Sta. Cruz) Agriville subd. (Bo. 2), Tony Ko Subd. (Paraiso),San Antonio (Sta. Cruz) National Highway All Subdivisions from Abellar Subd. 351.00 R-4 to crossing Adlawan. All Subdivisions from Formentera to 351.00 R-4 Purok Promito (Bo. 6) Megaland (C. Hill),Villa Antonina Subd. 351.00 R-4 (Bo. 6) Tony Ko (Zone III). Barangay Lots National Highway All lots and subdivision, Brgy. Carpenter 286.00 R-5 Hill fronting National Highway. All lots and subdivisions in Sto. Nio (Bo. 2) and Paraiso, except 286.00 R-5 lots classified as 3rd class residential. All lots and subdivisions of Bo. 6 and Brgy. Carpenter Hill except lots 234.00 R-6 classified as 4th class. All lots and subdivisions of Brgy. Saravia except lots classified 163.80 R-7 as 2nd and 3rd class residential. All lots and subdivisions in Barrios of Bo. 5, Bo. 7, Bo. 3, Bo. 4, Mambucal, San Isidro, Caloocan, 163.80 R-7 Namnama Rotonda, Mabini, Esperanza, Magsaysay, Assumption, San Roque, Cacub and its 117.00 R-8 subdivisions thereof. Criteria Sub-Classification of Lands Situated in Residential, Commercial and Industrial Areas in the City A. n Commercial Lands I. First Class Commercial Lands a. Located along concrete road; ATICcS b. Where the highest trading, social or educational activities of the City takes place; c. Where concrete or high-grade commercial or business buildings are situated; d. Where vehicular and pedestrian traffic flow is exceptionally busy; e. Apparently command the highest land value of the city or municipality . II. Second Class Commercial Lands a. Along concrete or asphalted road; b. Where trading, social or educational activities are considerably high, but fall short from that of the First Class Commercial Lands; c. Where semi-concrete commercial or business buildings are situated; d. Where vehicular and pedestrian traffic flow are considerably busy, but fall short from that of the First Class Commercial Lands; e. Command lesser value than the First class commercial land. III. Third Class Commercial Lands a. Along concrete or asphalted road; b. Where trading, social or educational activities are significantly less than the Second Class Commercial Lands; c. Where average grade commercial or business buildings are situated; d. Where vehicular and pedestrian traffic flow are fairly busy; e. Command lesser value than the second class commercial lands. IV. Fourth Class Commercial Lands a. Along all weather road; b. Where trading, social or educational activities are significantly low, but predominant; c. Where mixed Commercial and Residential buildings are situated; d. Where vehicular and pedestrian traffic flow are regularly less busy; e. Command lesser value than the third class commercial lands. V. Fifth Class Commercial Lands Morales Ave.;Except otherwise earlier classified, all lots fronting Morales Avenue up to the intersection of Imperial St. Bo. 1 VI. Sixth Class Commercial Lands All other lots situated in Barangays that will be herein after reclassified to commercial. TIADCc I. First Class Residential Lands a. Along concrete road; b. Where high-grade apartment or residential buildings are predominantly situated; c. Where public utility transportation facilities are exceptionally regular towards major trading centers; d. Located next to commercially classified lands; e. Where water, electric and telephone facilities are available; f. Command the highest residential land value in the City or municipality ; g. Free of squatters. II. Second Class Residential Lands a. Along concrete or asphalted road; b. Where semi-high grade apartments or residential buildings are predominantly situated; c. Where public utility transportation facilities are fairly regular towards major trading center; d. Located next to First Class residential lands; e. Where water, electric and telephone facilities are available; f. Command lesser land value than First Class Residential Lands; g. Free of squatters. III. Third Class Residential Lands a. Along all-weather roads; b. Where average grade residential buildings are predominantly situated; c. Where public utility transportation facilities are regular towards major trading centers; d. Located next to Second Class Residential Lands; e. Where water and electric facilities are available; f. Command lesser value than the Second Class Residential Lands. IV. Fourth Class Residential Lands a. Along all-weather roads; b. Where low-grade residential buildings are predominantly situated; c. Located next to Third Class Residential Lands; AIDSTE d. Where public utility transportation facilities are irregular; e. Where sources of water facilities are commonly pump wells; f. Command lesser value than the Third Class Residential Lands. V. Fifth Class Residential Lands a. Along all-weather roads; b. Where low-grade residential buildings are predominantly situated; c. Located next to Fourth Class Residential Lands; d. Where public utility transportation facilities are irregular; e. Where sources of water facilities are commonly pump wells; f. Command lesser value than the Fourth Class Residential Lands. VI. Sixth Class Residential Lands a. Along all-weather roads; b. Where low-grade residential buildings are predominantly situated; c. Located next to Fifth Class Residential Lands; d. Where public utility transportation facilities are irregular; e. Where sources of water facilities are commonly pump wells; f. Command lesser value than the Fifth Class Residential Lands. VII. Seventh Class Residential Lands a. Along all-weather roads; b. Where low-grade residential buildings are predominantly situated; c. Located next to Sixth Class Residential Lands; d. Where public utility transportation facilities are irregular; e. Where sources of water facilities are commonly pump wells; f. Command lesser value than the Sixth Class Residential Lands. VIII. Eighth Class Residential Lands a. Along all-weather roads; b. Where residential buildings are still scarcely constructed; c. Where public water and electric facility sources are not readily available; d. Located farthest residential lands from the trading centers; e. Transportation facilities are exceptionally irregular; f. Predominantly undeveloped residential area. III. n Residential Land Subdivisions Residential land subdivisions shall be classified, valued and assessed under the applicable Sec. 11, of LAR/92 are classified according to the degree or extent of development, regardless of location from the trading center of the city. Therefore, their respective Schedule of base market values shall be independently established based from the sales analysis of the lots therein. The unit market value of the subdivisions shall not be under in any circumstance less than the adjoining lands classified in accordance with the above criteria. AaCTcI IV. Industrial Lands I. First Class Industrial Lands a. Along a concrete or asphalted public road, pier or port navigable river or seacoast; b. Located within a distance of not more than 10,000 meters to the major trading centers of the city or municipality. c. Where vicinity is extensively used for industrial purposes; d. Command the highest industrial land value. II. Second Class Industrial Lands a. Along concrete or asphalted public road, pier, seacoast or navigable river; b. Located within a distance of more than 10,000 meters but not beyond 50,000 meters to the centers of the city or municipality ; c. Where the vicinity is extensively used for industrial purposes; d. Command lesser land value than the First Class Industrial Lands. III. Third Class Industrial Lands a. Located more than 50,000 meters to the major trading centers of the city or municipality; b. Where vicinity is extensively used for industrial purposes; c. Command lesser land value than the Second Class Industrial Lands. Factors Affecting Appraisal of Agricultural Lands Distance of property from all-weather road, railroad stations, landing places along sea cost and from local trading center (Poblacion),shall be measured from the corner of the lot or parcel nearest to such road or center. All-weather road includes municipal, provincial, national and all other public roads traversable by trucks, cars and other forms of motor vehicle under any kind of weather. The accessibility of a tract, as determined by the type of road adjacent to it, also has an influence on its value. In order to reflect this, influence, following percentage adjustments, is recommended. EcTCAD Adjustments Types of Roads : (a) Provincial & Nat'l. Highways - No deduction from base value of 100% (b) For all other weather roads - 3% deduction from base value of 100% (c) Dirt road - 6% deduction from base value of 100% (d) For no road outlet - 9% deduction from base value of 100% Types of Location: Adjustment Factors: Distance in km. to: (a) All-weather Road (b) Local Trading Center (Poblacion) 0 to 1 - 0% - +5% Over 1 to 3 - - 2% - 0% Over 3 to 6 - - 4% - - 2% Over 6 to 9 - - 6% - - 4% Over 9 - - 8% - - 6% Slopes Adjustments Land with 10 to 15 degrees slope 0% Land with 16 to 30 degrees slope (10%) Land with 31 to 45 degrees slope (20%) Land with 46 to 60 degrees slope (30%) Land with 61 to 75 degrees slope (50%) Land with 76 to 90 degrees slope (75%) Erosion of Affected Area: Slightly eroded 10% Moderately eroded 25% Severely eroded 50% Class and Base Market Value per Hectare (2) n Agricultural Lands and Improvements Class Land 1st 2nd 3rd Rice lowland w/ Irrigation 260,000.00 234,000.00 208,000.00 Rice lowland w/o Irrigation 195,000.00 169,000.00 143,000.00 Mango Land 195,000.00 169,000.00 143,000.00 Papaya Land 169,000.00 143,000.00 130,000.00 Tobacco Land 169,000.00 143,000.00 130,000.00 Banana Land (Export) 156,000.00 143,000.00 130,000.00 Pineapple Land 156,000.00 143,000.00 130,000.00 African Oil Land 143,000.00 130,000.00 117,000.00 Cassava Land 143,000.00 130,000.00 117,000.00 Sugarcane Land 143,000.00 130,000.00 117,000.00 Durian Land 130,000.00 117,000.00 104,000.00 Rice Upland 130,000.00 117,000.00 104,000.00 Corn Land 130,000.00 117,000.00 104,000.00 Fish Pond 130,000.00 117,000.00 104,000.00 Horticulture Land 117,000.00 104,000.00 91,000.00 Coconut Land 104,000.00 91,000.00 78,000.00 Cacao Land 104,000.00 91,000.00 78,000.00 Banana Land (Local) 91,000.00 78,000.00 65,000.00 Guava Land 91,000.00 78,000.00 65,000.00 Coffee Land 91,000.00 78,000.00 65,000.00 Orchard Land 78,000.00 65,000.00 52,000.00 Agro-Forest Land (G'melina) 78,000.00 65,000.00 52,000.00 Pepper Land 78,000.00 65,000.00 52,000.00 Ipil-ipil Land 65,000.00 52,000.00 39,000.00 Bagras Land 65,000.00 52,000.00 39,000.00 Bamboo Land 65,000.00 52,000.00 39,000.00 Other Lands 65,000.00 52,000.00 39,000.00 (3) Miscellaneous Agricultural Lands and Improvements (Productive) HSAcaE Land River Bed 45,500.00 Creek 13,000.00 Eroded 13,000.00 Cogon Land fit for Agricultural 39,000.00 Cogon Land unfit for Agricultural 26,000.00 Forest Land fit for Agriculture 13,000.00 Forest Land unfit for Agriculture 6,500.00 Private owned pasture land 19,500.00 Pasture Land leased from Public Domain 19,500.00 Rocky, Sandy, Hilly, Gully, Swampy, 13,000.00 Marshy (4) Valuation of different kinds of trees and plants in the City of Koronadal. Trees or Plants Class Fruit Bearing 1st 2nd 3rd ACACIA/RAIN TREE 520 390 260 AFRICAN OIL (Palm Trees) 520 455 309 ANONAS/ATIS 325 260 195 AVOCADO 325 260 195 BAGRAS 520 390 270 BALIMBING 325 260 195 BAMBOO 390 260 130 BANANA Export 130 104 78 BANANA Local 104 78 52 BETELNUTS 260 195 130 BUGNAY 260 195 130 CACAO 156 130 104 CAIMITO (STAR APPLE) 390 325 260 CALAMANSI 208 182 156 CASOY 234 208 182 CHICO 234 208 182 CITRUS 208 182 156 COCONUT 650 585 520 COFFEE 156 130 104 DURIAN 1040 845 650 G'MELINA 650 520 390 GRAPE 390 325 260 GUAVA 195 162.50 130 GUYABANO 104 91 78 IPIL-IPIL 104 91 78 LANGKA/CAMANSI 325 260 195 LANZONES 520 455 390 MABOLO 390 325 260 MAHOGANY 390 325 260 MANGO 1040 910 780 MANGOSTEN 325 260 195 MARANG (Productive) 520 455 390 MOLAVE/MULAWIN 1040 780 520 NARRA 1040 780 520 NEEM TREE 390 260 130 ORANGES 208 182 156 PAPAYA 104 78 52 PEPPER 156 130 104 POMELO 325 260 195 RAMBUTAN 520 455 390 SANTOL 325 260 195 SINIGUELAS 156 130 104 TAMARIND 390 325 195 TIEZA 325 260 195 Productivity Classification Rice Land (Lowland) with Irrigation Facilities First Class With a productivity of more than 165 sacks of palay per hectare annually. Second Class With a productivity of from 126 to 165 sacks of palay per hectare annually. Third Class With a productivity of less than 126 sacks of palay per hectare annually. Rice Land (Lowland) without Irrigation Facilities First Class With a productivity of more than 63 sacks of palay per hectare annually. Second Class With a productivity of from 47 to 63 sacks of palay per hectare annually. Third Class With a productivity of less than 47 sacks of palay per hectare annually. Mango Land First Class With a productivity of more than 5 tons of fruit per hectare annually. Second Class With a productivity of 3.5 to 5 tons of fruit per hectare annually. Third Class With a productivity of less than 3.5 tons of fruit per hectare annually. Durian Land First Class With a productivity of 3 tons of fruits per hectare annually. Second Class With a productivity of 2 to 3 tons of fruits per hectare annually. Third Class With a productivity of less than 2 tons of fruits per hectare annually. Tobacco Land HESIcT First Class With a productivity of more than 3,000 kilos of dried leaves per hectare annually. Second Class With a productivity of from 2,000 to 3,000 kilos of dried leaves per hectare annually. Third Class With a productivity of less than 2,000 kilos of dried leaves per hectare annually. Rice Upland First Class With a productivity of more than 85 sacks of palay per hectare annually. Second Class With a productivity of 65-85 sacks of palay per hectare annually. Third Class With a productivity of less than 65 sacks of palay per hectare annually. Corn Land First Class With a productivity of more than 44 sacks of corn per hectare annually. Second Class With a productivity of from 28 to 44 sacks of corn per hectare annually. Third Class With a productivity of less than 28 sacks of corn per hectare annually. Coconut Land First Class With a productivity of more than 70 nuts per tree annually. Second Class With a productivity of from 50 to 70 nuts per tree annually. Third Class With a productivity of less than 50 nuts per tree annually. Banana Land (Export) First Class With a productivity of more than 5,000 bunches per hectare annually. Second Class With a productivity from 2,500 to 5,000 bunches per hectare annually. Third Class With a productivity of less than 2,500 bunches per hectare annually. Guava Land First Class With a productivity of 2 tons of fruit per hectare annually. Second Class With a productivity of 1 to 2 tons of fruit per hectare annually. Third Class With a productivity of less than 1 ton of fruit per hectare annually. Coffee Land First Class With a productivity of more than 3,000 kilos of dried beans per hectare annually. Second Class With a productivity of from 2,000 to 3,000 kilos of dried beans per hectare annually. Third Class With a productivity of less than 2,000 kilos of dried beans per hectare annually. Banana Land (Local) caITAC First Class With a productivity of more than 2,500 bunches per hectare annually. Second Class With a productivity from 1,700 to 2,500 bunches per hectare annually. Third Class With a productivity of less than 1,700 bunches per hectare annually. Cacao Land First Class With a productivity of 2 tons of dried seeds per hectare annually. Second Class With a productivity of 1 to 2 tons of dried seeds per hectare annually. Third Class With a productivity of less than 1 ton of dried seeds per hectare annually. Orchard Land First Class With a productivity of 3 tons of fruits per hectare annually. Second Class With a productivity of 2 to 3 tons of fruits per hectare annually. Third Class With a productivity of less than 2 tons of fruits per hectare annually. Agro Forest Land (G'melina) First Class With a productivity of more than 8000 board foot G'melina logs per hectare annually. Second Class With a productivity of from 5000 to 8000 board foot G'melina logs per hectare annually. Third Class With a productivity of less than 5000 board foot G'melina logs per hectare annually. Ipil-Ipil Land First Class With a productivity of 5000 logs of Ipil-ipil per hectare annually. Second Class With a productivity of 3000 to 5000 logs of Ipil-ipil per hectare annually. Third Class With a productivity of less than 3000 logs of Ipil-ipil per hectare annually. Bagras Land First Class With a productivity of more than 5000 board foot Bagras logs per hectare annually. Second Class With a productivity of from 3000 to 5000 board foot Bagras logs per hectare annually. Third Class With a productivity of less than 3000 board foot Bagras logs per hectare annually. Pepper Land ICHDca First Class With a productivity of more than 2 tons of dried seeds per hectare annually. Second Class With a productivity from 1.5 to 2 tons of dried seeds per hectare annually. Third Class With a productivity of less than 1.5 tons of dried seeds per hectare annually. Productivity Description (Improvements) 1. Atis/Anonas : 1st Class producing more than 100 kgs. of fruits per tree annually. 2nd Class producing from 60-100 kgs. of fruits per tree annually. 3rd Class producing less than 60 kgs. of fruits per tree annually. 2. Avocado : 1st Class producing more than 200 fruits per tree annually. 2nd Class producing from 100 to 200 fruits per tree annually. 3rd Class producing less than 100 fruits per tree annually. 3. Bamboo : 1st Class producing more than 50 poles per clump annually. 2nd Class producing from 40 to 50 poles per clump annually. 3rd Class producing less than 40 poles per clump annually. 4. Banana : 1st Class producing more than 8 bunches per hill annually. 2nd Class producing from 6 to 8 bunches per hill annually. 3rd Class producing less than 6 bunches per hill annually. 5. Cacao Tree : 1st Class producing more than 100 kgs. dried seeds per tree annually. 2nd Class producing from 60-100 kgs. dried seeds per tree annually. 3rd Class producing less than 60 kgs. dried seeds per tree annually. 6. Caimito (Star Apple) : 1st Class producing more than 100 kgs. of fruit per tree annually. 2nd Class producing from 60-100 kgs. of fruit per tree annually. 3rd Class producing less than 60 kgs. of fruit per tree annually. 7. Calamansi : 1st Class producing more than 2,000 fruits per tree annually. 2nd Class producing from 1,500 to 2,000 fruits per tree annually. 3rd Class producing less than 1,500 fruits per tree annually. 8. Coconut : 1st Class producing more than 70 nuts per tree annually. 2nd Class producing from 54 to 70 nuts per tree annually. 3rd Class producing from 37 to 53 nuts per tree annually. 9. Coffee : TCAScE 1st Class producing more than 2 kilos of coffee barriers per tree annually. 2nd Class producing from 1 to 2 kilos of coffee barriers per tree annually. 3rd Class producing less than 1 kilo of coffee barriers per tree annually. 10. Durian Bearing : 1st Class producing more than 300 kgs. of fruits per tree annually. 2nd Class producing from 150-300 kgs. of fruits per tree annually. 3rd Class producing less than 150 kgs. of fruits per tree annually. 11. Gimelina : 1st Class producing more than 80 bdft. of good lumber per tree. 2nd Class producing from 50-80 bdft. of good lumber per tree. 3rd Class producing less than 80 bdft. of good lumber per tree. 12. Guava : 1st Class producing more than 150 kgs. of fruits per tree annually. 2nd Class producing from 100-150 kgs. of fruits per tree annually. 3rd Class producing less than 100 kgs. of fruits per tree annually. 13. Langka (Jackfruit)/Camansi : 1st Class producing more than 25 fruits per tree annually. 2nd Class producing from 15 to 25 fruits per tree annually. 3rd Class producing less than 15 fruits per tree annually. 14. Lanzones : 1st Class producing more than 100 kgs. of fruits per tree annually. 2nd Class producing from 60-100 kgs. of fruits per tree annually. 3rd Class producing less than 60 kgs. of fruits per tree annually. 15. Mahogany : 1st Class producing more than 80 bdft. of good lumber per tree annually. 2nd Class producing from 40-80 bdft. of good lumber per tree annually. 3rd Class producing less than 40 bdft. of good lumber per tree annually. 16. Mango : 1st Class producing more than 3,000 fruits per tree annually. 2nd Class producing from 2,000 to 3,000 fruits per tree annually. 3rd Class producing less than 2,000 fruits per tree annually. 17. Mangosteen : 1st Class producing more than 100 kgs. of fruits per tree annually. 2nd Class producing from 70-100 kgs. of fruits per tree annually. 3rd Class producing less than 70 kgs. of fruits per tree annually. 18. Marang (Productive) : cTDaEH 1st Class producing more than 100 kgs. of fruits per tree annually. 2nd Class producing from 70-100 kgs. of fruits per tree annually. 3rd Class producing less than 70 kgs. of fruits per tree annually. 19. Molave/Mulawin : 1st Class producing more than 100 bdft. of good lumber per tree. 2nd Class producing from 60-100 bdft. of good lumber per tree. 3rd Class producing less than 60 bdft. of good lumber per tree. 20. Narra : 1st Class producing more than 100 bdft. of good lumber per tree. 2nd Class producing from 60-100 bdft. of good lumber per tree. 3rd Class producing less than 60 bdft. of good lumber per tree. 21. Papaya Tree : 1st Class producing more than 100 fruits per tree annually. 2nd Class producing from 60-100 fruits per tree annually. 3rd Class producing less than 60 fruits per tree annually. 22. Pomelo : 1st Class producing more than 100 fruits per tree annually. 2nd Class producing from 80 to 100 fruits per tree annually. 3rd Class producing less than 80 fruits per tree annually. 23. Rambutan : 1st Class producing more than 100 kgs. of fruit per tree annually. 2nd Class producing from 60-100 kgs. of fruit per tree annually. 3rd Class producing less than 60 kgs. of fruit per tree annually. 24. Santol : 1st Class producing more than 200 fruits per tree annually. 2nd Class producing from 130-200 fruits per tree annually. 3rd Class producing less than 130 fruits per tree annually. 25. Siniguelas : 1st Class producing more than 80 kgs. of fruits per tree annually. 2nd Class producing from 40-80 kgs. of fruits per tree annually. 3rd Class producing less than 40 kgs. of fruit per tree annually. 26. Tamarind (Sampaloc) : 1st Class producing more than 100 kgs. of fruit per tree annually. 2nd Class producing from 60-100 kgs. of fruit per tree annually. 3rd Class producing less than 60 kgs. of fruit per tree annually. Schedule of Base Market Value Other Classes of Lands A. Timber and Forest Lands Section I , Rule 11 of Assessment Regulations No. 3-78 dated May 15, 1978 Amending Assessment Regulations No. 3-76 dated February 9, 1976 of the Ministry of Finance implementing Presidential Decree No. 853 as amended by P.D. 888, provides that Timber and Forest lands belonging to the Republic of the Philippines or any of its political subdivision, the beneficial use of which have been granted to a taxable person, shall be subject to the real property tax. For this purpose, said lands shall be appraised and assessed yearly, at the market value of marketable timber on the basis of the annual total volume of timber "actually" cut from the operational area during the preceding year regardless of the annual "allowable cut" indicated in the lease agreement. cSaATC Section II provides that the market value of the marketable timber shall be the prevailing and current domestic price of logs in the immediate locality of the origin after deducting "reasonable direct logging costs" not exceeding sixty (60%) percent of the price of logs actually incurred by concessionaires/licenses in their operation which would consist of such expenses as: (a) tree marking; (b) filling and bucking; (c) road maintenance; (d) yarding and skidding; (e) loading and unloading; and (f) hauling. For private owned forest or timberlands, it is provided that the entire area is assessable. B. Mineral Lands (a) Metallic Mineral Lands Per. Ha. 1. Patented lode mining claims, producing P6,075.00 or non-producing 2. Unpatented producing lode mining claims P6,075.00 which may be patented 3. Unpatented non-producing lode mining claims P3,037.50 which may be patented 4. Patented placer mining claims, producing P3,037.50 or non-producing 5. Unpatented producing placer mining P3,037.50 claims which may be patented 6. Unpatented non-producing placer mining P1,518.75 claims which may be patented (b) Non-Metallic Mineral Lands 1. Patented, producing or non-producing P1,518.75 2. Unpatented, producing, which may be P1,518.75 patented 3. Unpatented, non-producing, which may be P675.00 patented Appraisal of Machineries All kinds of machinery classified as real property as defined in Sec. 199, paragraph "O" of R.A. 7160 shall be appraised and assessed in accordance with the provisions of Secs. 224-225 of R.A. 7160. Ten percent (10%) of the appraised value shall be added to cover the freight, handling and installation at site, subject, however to any new regulation on the contrary issued by the Department of Finance. cHDAIS Machinery defined: embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus, which may or may not be attached, permanently or temporarily to the real property. Physical facilities for production, installations and appurtenant service facilities, those which are mobile, self-powered, or self propelled and those not permanently attached to the real property shall be classified as real property provided that: 1. They are actually, directly, and exclusively used to meet the needs of the particular industry, business, or activity; and 2. By their very nature and purpose are designed for, or necessary to manufacturing, mining, logging, commercial, industrial, or agricultural purposes. Machineries which are used for general purposes including but not limited to office equipment, typewriters, telephone equipment, breakable or easily damaged containers (glass or cartons),micro computers, fax, telex machines, cash dispensers, furniture and fixtures, freezers, refrigerators, display cases or racks, fruit juice or beverage automatic dispensing machines which are not directly and exclusively used to meet the needs of a particular industry, business or activity shall not be considered within the definition of machinery under this Rule. Residential Machinery shall include machines, equipment, appliances or apparatus permanently attached to residential land and improvement or those immovable by destination; Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless; Remaining Value the value corresponding to the remaining useful life of the machinery; Replacement or Reproduction Cost is the cost that would be incurred on the basis of current prices, in acquiring an equally desirable property, or the cost of reproducing a new replica of the property, on the basis of current prices with the same or closely similar material; Depreciation Allowance of Machineries for purposes of assessment, a depreciation allowance shall be made for machinery at a rate not exceeding five percent (5%) of its original cost or its replacement or reproduction cost, as the case may be, for each year of use: Provided, however, That the remaining value for all kinds of machinery shall be fixed at not less than twenty percent (20%) of such original, replacement, or reproduction cost for so long as the machinery is useful and in operation. Classification of Building and Other Improvements Building shall be classified according to their use and construction characteristics and unit value established for each and sub-class together with a set of addition and deduction factors. ISHCcT Buildings shall be classified according to its structural characteristics, as follows: Type I Reinforced Concrete A. Columns, beams, walls, floors and roofs all reinforced concrete. B. Same as "A" but walls are hollow blocks. C. Same as "B" but of poor architectural finishes. Type II Mixed Concrete A. Concrete columns, beams and walls, R.C. bath and toilet but wooden floor joists, flooring and roof framing and tiles or G.I. Sheet roofing. B. Concrete columns and beams but hollow blocks walls and tiles or G.I. on bath and toilet. C. Concrete columns and wooden beams, R.C. Beams, hollow blocks walls wooden floor joists, floor and roof framing and G.I. sheet roofing. D. Concrete columns, wooden beams, adobe or wooden walls flooring and G.I. sheet roofing. Type III Strong Wooden Materials A. First group wooden structural framings, floorings hollow blocks walls and tiles or G.I. sheet roofing. B. First group wooden structural framings, floorings hollow blocks walls on the first floor and tanguile walls on the second floor, and G.I. sheet roofing. C. First group wooden post, girders, gifts, window sills and heads, apitong floor joist and roofing framing, tanguile floor and sidings and G.I. sheet roofing. D. Third group wooden structural members are sub-standard. Type IV Temporary makeshift structure sheds, lean- to or "barong-barong" Buildings and Structures Unit Cost in Peso per Square Meter of Floor Area Type [1] [2] [4] [5] [8] [11] [12] of One Two Row Apartment Two Storey Garage Church Structure Family Family House [6] Apartment Quarter Assembly Dwelling Dwelling Accessories Boarding [9] Guard [13] [3] House Boarding House School Multiple [7] House Building Dwelling Lodging [10] House Lodging House I-A 5980 6630 6630 7020 2990 3250 5980 6500 7150 7670 2990 3250 4810 5200 I-B 5460 5980 6240 6630 2600 2990 6630 5980 6630 7150 2600 2990 4420 4810 I-C 4810 5460 5980 6240 2210 2600 6240 6630 6240 6630 2210 2600 4030 4420 II-A 4420 4810 5330 5980 1820 2210 5720 6240 5720 6240 1820 2210 3770 4030 II-B 3900 4420 4940 5330 1560 1820 5460 5720 5460 5720 1560 1820 3380 3770 II-C 3510 3900 4550 4940 1300 1560 5070 5460 5070 5460 1300 1560 2990 3380 II-D III-A 3120 3510 4160 4550 4680 5070 4680 5070 2600 2990 Ill-B 2860 3120 3770 4160 4290 4680 4290 4680 Ill-C 2470 2860 3510 3770 3900 2490 3900 4290 Ill-D 2080 2470 3250 3510 3510 3900 3510 3900 IV-A IV-B Type [14] [15] [16] [17] [18] [19] [20] of Hospital Theater Factory Banks and Malls & Market Gymnasium Structure & Hotel Warehouse Office Super and Coliseum Condominium Bodega Building Malls Shopping Storage Center & Hangars I-A 6630 7020 4940 5460 4810 5200 6890 7540 11050 13000 6500 7150 4550 5070 I-B 6240 6630 5070 4940 4550 4810 6500 6890 9100 11050 6110 6500 4160 4550 I-C 5980 6240 4680 5070 4160 4550 6110 6500 8450 9100 5720 6110 3770 4160 II-A 5330 5980 3900 4680 3900 4160 5720 6110 6500 8580 5330 5720 3510 3770 II-B 4940 5330 3510 3900 3510 3900 5590 5720 5200 7800 4940 5330 3120 3510 II-C 4550 4940 3120 3510 3250 3510 5330 5590 4680 4940 2860 3120 II-D 2990 3250 III-A 4290 4550 2730 3120 2600 2990 4940 5330 III-B 3900 4290 2080 2730 2340 2600 4550 4940 III-C 3510 3900 1690 2080 4160 4550 III-D 3120 3510 1300 1690 3770 4160 IV-A IV-B Type [21] [22] [23] [24] [25] of Recreational Saw Mills Gasoline Swimming Fence and Structure Hall Lumber Station Pool Fire Wall Bowling Sheds Lane Piggery & Club House Poultry Pelota Sheds Court I-A 4550 5330 4290 4550 2990 3900 5330 5980 1560 2080 I-B 4160 4550 4030 4290 2730 2990 4940 5330 1040 1560 I-C 3900 4160 3770 4030 2340 2730 4550 4940 520 1040 II-A 3510 3900 3510 3770 1950 2340 4160 4550 II-B 3250 3510 3250 3510 1690 1950 3770 4160 II-C 2860 3250 2990 3250 1300 1690 3250 3770 II-D 2730 2990 III-A 2470 2860 2470 2730 III-B 2210 2470 2210 2470 III-C III-D IV-A IV-B Kinds of Buildings 1. One family dwelling a detached building designed for or occupied exclusively by one family. CAacTH 2. Two family dwelling a detached building designed for or occupied exclusively by two families living independently of each other in their respective dwelling unit. 3. Multiple dwelling a building used as a house or residence of three or more families living independently from one another, each occupying one or more rooms as a single housekeeping unit. 4. "Accessoria" of Row House a house of not more than two stories composed of a row or dwelling units entirely separated from one another by partly wall or walls and with and independent entrance for each dwelling unit. 5. Apartment House a house with apartment for five or more families living independently of one another and doing their cooking on the premises, but with one or more entrance common to the apartment. Apartment a room or suite of two or more rooms designed and intended for or occupied by one family for living, sleeping and cooking purposes. 6. Hotel a building with more than 15 sleeping rooms, usually occupied singly, where transients are provided with temporary lodging, with or without meals, and no cooking facilities are provided in any individual suite. 7. Boarding House a house containing not more than 15 sleeping rooms where boarders are provided with lodging and meals for a fixed sum paid by the month or week, in accordance with previous arrangement. 8. Lodging House a building containing not more than 15 sleeping rooms where lodging is provided for a fixed compensation. 9. Accessory Building a building subordinate to the main building on the same lot and used for purpose customarily incidental to those of the main building, such as servants' quarters, garage, pump house, laundry etc. 10. Office Building a building mainly used for stores and/or offices. 11. Theater a building specially designed for the presentation of plays, operas, motion pictures, etc. 12. Warehouse, Bodega, Cold Storage a building mainly used for deposit or storage. 13. Supermarket, Shopping Centers a building used a market (large) or store, especially a food store, operated in part or a self-serve/cash-carry basis. 14. Factory Building a building utilized for manufacturing goods or finished products, e.g. ,manufacturing plants. 15. Recreation Building a building used for recreational purposes like a bowling or billiard hall, nightclub, clubhouse, etc. IAETDc 16. Saw Mills and Lumber Sheds a building designed for storing and sawing lumber. 17. Gasoline Service Station a building used for refueling and provided with compressor for washing and greasing trucks and for servicing all kinds of vehicles. 18. Fence and Fire walls Vertical improvements of structure introduced on the building designed to delineate the boundary and or protect the property. 19. Market Stalls a building composed of rows or spaces separated for each other, utilized for selling all kinds of goods, trades and other services. The fair and current market value of old buildings shall be computed on the basis Replacement Cost New Less Depreciation (RCNLD). Replacement cost shall be computed on the basis of the Schedule of Building unit values, which is reflective of the current cost of labor and Buildings materials. Old buildings shall be valued as new and the corresponding allowable depreciation deducted to arrive at their current and fair market value. Addition and Deduction Factors Structures falling under one classification are not all exact replica of each other, or of the standard adopted in the preparation of the schedule of values. It follows therefore that their values are not exactly equal, even if their area and classification may be the same. To compensate for this difference in the value, a set of adjustment factors must be prepared to go with the schedule. It should only treat items that are commonly found deviating from the standard and may be expressed as percentage of the base unit construction cost listed in the schedule. Addition and deduction factors may be prepared by the quantitative analysis method. Example of the Addition and Deduction Factors of the schedule of base unit cost are shown below: Extra Items as Component Part of a Building 1. Carport 30% of Base Unit Value 2. Mezzanine 60% of Base Unit Value 3. Porch 40% of Base Unit Value 4. Balcony 45% of Base Unit Value 5. Garage 45% of Base Unit Value 6. Terrace: Covered 35%-40% of Base Unit Value Open 20% of Base Unit Value 7. Deck Roof: Covered 35%-40% of Base Unit Value Open 20% of Base Unit Value 8. Basement: Residential 70% of Base Unit Value 9. Pavements: Tennis Court P75 per sq.m. Concrete: 5 cm. thick P75 per sq.m. 10 cm. thick P150 per sq.m. 15 cm. thick P225 per sq.m. 20 cm. thick P300 per sq.m. Asphalt: 1 Course P120 per sq.m. 2 Course P150 per sq.m. 3 Course P180 per sq.m. 10. Floor Finishes: a. Granite Tiles P700-1,000 per sq.m. b. Marble Slabs P600-700 per sq.m. c. Marble Tiles P400-600 per sq.m. d. Ceramic Tiles P300-600 per sq.m. e. Crazy Cut Marbles P600 per sq.m. f. Granolithic P400 per sq.m. g. Narra P600 per sq.m. h. Yakal P500 per sq.m. i. Narra/Fancy Wood Tiles P400 per sq.m. j. Ordinary Wood Tiles P400 per sq.m. k. Vinyl Tiles P300 per sq.m. l. Washout Peebles P100 per sq.m. m. Unglazed Tiles P300 per sq.m. 11. Walling: a. Use the same rate for floor finishing in a, b, c, and l, as indicated above. b. Double Walling (Ordinary Plywood) P200 per sq.m. c. Double Walling (Narra Paneling) P300 per sq.m. d. Glazed White Tiles P400 per sq.m. e. Glazed Colored Tiles P600 per sq.m. f. Fancy Tiles P200 per sq.m. g. Synthetic Ruble P100 per sq.m. h. Bricks P100 per sq.m. 12. Special Panels: a. Glass with Wooden Frames P400 per sq.m. b. Glass with Aluminum Frames P600 per sq.m. (For tinted Glass, Add) P100/m2 13. Ceilings (Below Concrete Floor) a. Ordinary Plywood P200 per sq.m. b. Luminous Ceiling P500 per sq.m. c. Acoustic P400 per sq.m. d. Special Finish P300 per sq.m. 14. Gates, Grills and Window Grills: a. Steel Gates w/grills (special designs) P600-1,000 per sq.m. b. Steel Grills w/grills (w/o designs ordinary) P200-600 per sq.m. c. Window grills P200-400 per sq.m. 15. Excess Heights: a. Residential and Commercial Add 10% of Base Value for every meter in excess of three (3) meters. b. Bodega and Factory Add 10% of Base Value for every meter in excess of 4.50 meters. 16. Extra T % B- Ordinary Finish P10,000/unit 17. Painting Add 5-10% of Base Unit Value 18. Second Hand Materials If the building has used Second- hand materials deduct five to ten (5-10%) percent. Depreciation Table for Type I Residential and Commercial Building Degree of Maint. Excellent Average Poor Age Percent Percent Percent Percent Percent Percent Depreciated Good Depreciated Good Depreciated Good 0-2 2 98 2 98 3 97 2-5 4 96 4 96 8 92 5-8 7 93 8 92 10 90 8-12 10 90 13 87 15 85 12-16 14 86 17 83 19 81 16-20 17 83 21 79 23 77 20-25 20 80 24 76 28 72 25-30 24 76 27 73 32 68 30-35 27 73 30 70 36 64 35-40 30 70 33 67 40 60 40-45 33 67 36 64 44 56 45-50 35 65 39 61 47 53 50-55 38 62 42 58 50 50 55-60 41 59 45 55 53 47 60-65 44 56 48 52 55 45 65-70 47 53 51 49 58 42 70-75 50 50 54 46 61 39 75-80 53 47 57 43 64 36 80-85 56 44 60 40 67 33 85-90 59 41 63 37 69 31 90-95 62 38 66 34 72 28 95-100 65 35 69 31 75 25 Depreciation Table for Type II Residential & Commercial Bldg. Degree of Maint. Excellent Average Poor Age Percent Percent Percent Percent Percent Percent Depreciated Good Depreciated Good Depreciated Good 0-2 3 97 4 96 4 96 2-5 7 93 10 90 10 90 5-8 12 88 17 83 18 82 8-12 16 84 24 76 28 72 12-16 21 79 28 72 36 64 15-20 26 74 32 68 43 57 20-25 29 71 36 64 40 51 25-30 34 66 40 60 55 45 30-35 38 62 45 55 60 40 35-40 43 57 50 50 64 36 40-45 47 53 55 45 69 31 45-50 51 49 60 40 75 25 Depreciation Table for Type III and IV Buildings Degree of Maint. Excellent Average Poor Age Percent Percent Percent Percent Percent Percent Depreciated Good Depreciated Good Depreciated Good 0-2 4 96 5 95 5 95 2-5 10 90 14 86 14 86 5-8 18 82 22 78 24 76 8-12 25 75 30 70 35 65 12-16 33 67 37 63 46 54 16-20 40 60 44 56 56 44 20-25 47 53 52 48 65 35 25-30 55 45 60 40 72 28 30-35 63 37 69 31 79 21 Depreciation Table for Low Cost Grade Building Degree of Maint. Excellent Average Poor Age Percent Percent Percent Percent Percent Percent Depreciated Good Depreciated Good Depreciated Good 0-2 4 96 5 95 5 95 2-5 10 90 14 86 14 86 5-8 18 82 22 78 24 76 8-12 25 75 30 70 35 65 12-16 33 67 37 63 46 54 16-20 40 60 44 56 56 44 20-25 47 53 52 48 65 35 Depreciation for Light Material House of Building For purpose of uniformity, depreciated of an annual rate of 7.5% is hereby prescribed for building or house of light materials (cogon, nipa, bamboo, etc.) which has an estimated life of 10-12 years, more or less. DcHSEa Miscellaneous Provisions 1. As far as properly applicable, this schedule of base market values shall be controlling; but where the property to be assessed is a kind not classified in this schedule, or if any kind of which a value is not herein fixed, it shall be appraised at the current and fair market value, independently of this schedule. 2. As a general rule, the rate per square meter fixed for commercial or residential lands fronting public streets or roads will be applied to all lands within 20 meters from said streets or roads. The remaining portion shall be considered as interior and shall be assessed at 80% of the rate applied to the first strip of meters for areas in the second, third, fourth strips, etc.,respectively. 3. A parcel of land without street or road frontage shall be considered as interior lot and assessed at 80% of the rate fixed for lands within 20 meters from the street or road nearest the lot. 4. Whenever a parcel of land is situated at the corner of two streets with different rates, the greater value should be applied, or corner influence of 25% for commercial lot and 10% for residential added to the higher rate. 5. Residential lots in Barrio, unless benefited by public streets or roads, shall be assessed at the lowest rate provided in the schedule. 6. Industrial lands shall be valued per square meter irrespective of their location to roads or streets. 7. For low and sunken areas of the land, a reduction from the base value per square meter may be allowed due to the cost of filling and compaction to bring the same at par with the adjoining developed lots, provided, however, that such reduction will, in no case, exceed 30% for the base value thereof. 8. Vacant or idle lands located in a purely residential area, shall be classified as residential. If such land is located in a purely commercial area, the same shall be classified as commercial. Mixed residential-commercial area, the same shall be classified according to the class which is more predominant. 9. The values herein provided for agricultural lands shall apply not only to lands actually under cultivation or being used for agricultural purposes, but also to lands, which by their locations or fertility, or physical features, etc. should be considered as agricultural lands regardless of whether or not they are under cultivation. 10. Fruit bearing trees and perennial plants are exempt from taxation, except where the land upon which the farm is planted principally to such growth. Trees and plants which have not yet reached the state of production are to be considered as non-utilizable improvements, and as such, exempt from taxation. SCaITA 11. The principle of ACTUAL USE shall be observed in the assessment of urban or agricultural lands regardless of where located and whoever uses it. SECTION 6. n General Provision. This Ordinance shall be the basis of the 2011 general revision of real property assessments. SECTION 7. Separability Clause. If for any reason, any provision of this ordinance is declared to be unconstitutional by a court of competent jurisdiction, the remaining provision not affected shall remain to be in full force and effect. SECTION 8. Repealing Clause. This ordinance shall supersede, amend and or modify any ordinances, resolutions or executive orders deemed inconsistent hereof. SECTION 9. Effectivity Clause. This ordinance shall take effect upon its approval and shall be implemented starting January 1, 2012. Enacted this 12th day of September, 2011, in the City of Koronadal, Province of South Cotabato. CERTIFIED CORRECT: (SGD.) MARITES D. TOGONON Secretary to the Sanggunian ATTESTED: (SGD.) ATTY. ELIORDO U. OGENA City Vice-Mayor/Presiding Officer APPROVED: (SGD.) PETER B. MIGUEL, M.D.,FPSO-HNS City Mayor September 21, 2011 n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. Missing Section 5.