An Ordinance Prescribing the Schedules of Fair Market Values of Real Property within the Territorial Jurisdiction of the Province of Pampanga Pursuant to Section 212 of the Local Government Code of 1991

November 14, 2014 Excerpts from the Journal of the Regular Session of the Sangguniang Panlalawigan of Pampanga Held on November 14, 2014 at the Session Hall, Capitol Building City of San Fernando, Pampanga PAMPANGA PROVINCIAL ORDINANCE NO. 642-14 AN ORDINANCE PRESCRIBING THE SCHEDULES OF FAIR MARKET VALUES OF REAL PROPERTY WITHIN THE TERRITORIAL JURISDICTION OF THE PROVINCE OF PAMPANGA PURSUANT TO SECTION 212 OF THE LOCAL GOVERNMENT CODE OF 1991 Sponsors: All Members BE IT ORDAINED BY THE SANGGUNIANG PANLALAWIGAN OF PAMPANGA, in session assembled, that: SECTION 1. 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 (Schedule of Base Unit Market Values for Lands and Other Improvements and the 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 within the Municipalities of the Province of Pampanga, in connection with the General Revision of Real Property Assessment and Classification as mandated under Section 219 of the same Code, to wit: A. Schedule of Base Unit Values for Lands: Apalit - Schedule 01 Arayat - -do- 02 Bacolor - -do- 03 Candaba - -do- 04 Floridablanca - -do- 05 Guagua - -do- 06 Lubao - -do- 07 Macabebe - -do- 08 Magalang - -do- 09 Masantol - -do- 10 Mexico - -do- 11 Minalin - -do- 12 Porac - -do- 13 San Luis - -do- 14 San Simon - -do- 15 Sta. Ana - -do- 16 Sta. Rita - -do- 17 Sto. Tomas - -do- 18 Sasmuan - -do- 19 CLASSIFICATION APALIT ARAYAT BACOLOR CANDABA F'BLANCA GUAGUA LUBAO MACABEBE MAGALANG 01 02 03 04 05 06 07 08 09 RESIDENTIAL: 1ST CLASS 700.00 540.00 640.00 460.00 950.00 900.00 960.00 960.00 840.00 2ND CLASS 500.00 420.00 480.00 390.00 800.00 750.00 600.00 720.00 630.00 3RD CLASS 350.00 300.00 360.00 360.00 550.00 540.00 440.00 480.00 420.00 4TH CLASS 200.00 240.00 280.00 280.00 350.00 360.00 320.00 360.00 280.00 5TH CLASS 120.00 180.00 240.00 180.00 200.00 180.00 280.00 240.00 140.00 COMMERCIAL: 1STCLASS 1,500.00 1,000.00 1,600.00 930.00 1,700.00 3,000.00 1,800.00 1,980.00 1,750.00 2ND CLASS 1,100.00 800.00 1,280.00 490.00 1,200.00 2,600.00 1,000.00 1,460.00 1,260.00 3RD CLASS 800.00 600.00 1,040.00 1,000.00 2,200.00 600.00 1,120.00 770.00 4TH CLASS 600.00 875.00 1,780.00 400.00 1,010.00 5TH CLASS 500.00 750.00 250.00 880.00 AGRICULTURAL: RICELAND-IRRIGATED: 1ST CLASS 176,800.00 106,520.00 145,600.00 155,330.00 183,300.00 522,960.00 161,000.00 351,960.00 208,880.00 2ND CLASS 147,350.00 91,830.00 126,490.00 103,390.00 162,400.00 439,200.00 142,100.00 297,680.00 171,990.00 3RD CLASS 117,850.00 79,580.00 90,090.00 77,920.00 121,700.00 301,900.00 104,200.00 245,140.00 133,070.00 4TH CLASS 88,400.00 66,120.00 100,000.00 274,500.00 192,620.00 98,280.00 RICELAND-UNIRRIGATED: 1ST CLASS 126,400.00 91,440.00 89,590.00 120,800.00 98,450.00 417,000.00 143,950.00 303,960.00 184,660.00 2ND CLASS 99,300.00 74,300.00 77,640.00 85,430.00 82,050.00 344,400.00 125,050.00 253,300.00 143,010.00 3RD CLASS 72,300.00 57,150.00 65,700.00 50,910.00 57,200.00 270,600.00 87,150.00 202,640.00 104,020.00 4TH CLASS 45,150.00 40,010.00 45,000.00 196,800.00 151,980.00 75,460.00 SUGARLAND: 1ST CLASS 106,500.00 102,310.00 118,090.00 172,300.00 164,850.00 174,750.00 230,300.00 2ND CLASS 82,850.00 85,240.00 107,350.00 156,900.00 135,000.00 149,350.00 188,790.00 3RD CLASS 59,150.00 68,200.00 87,670.00 134,350.00 105,000.00 101,700.00 150,990.00 4TH CLASS 51,150.00 84,200.00 75,000.00 54,000.00 113,260.00 CORNLAND 1ST CLASS 96,700.00 73,400.00 128,000.00 48,650.00 300,000.00 167,500.00 149,100.00 2ND CLASS 77,350.00 57,090.00 112,000.00 44,300.00 250,500.00 151,550.00 115,990.00 3RD CLASS 40,780.00 36,200.00 199,500.00 121,650.00 96,040.00 4TH CLASS 65,030.00 HORTICULTURAL 1ST CLASS 112,150.00 47,230.00 98,640.00 82,500.00 54,900.00 60,200.00 72,450.00 47,200.00 112,000.00 2ND CLASS 95,500.00 31,490.00 84,980.00 80,140.00 50,000.00 57,600.00 46,450.00 40,640.00 89,600.00 3RD CLASS 71,320.00 47,500.00 35,100.00 ORCHARD 1ST CLASS 89,450.00 30,370.00 73,990.00 45,250.00 60,200.00 42,950.00 43,560.00 126,070.00 2ND CLASS 79,350.00 26,260.00 56,590.00 43,500.00 57,600.00 31,650.00 36,720.00 106,820.00 3RD CLASS 39,530.00 30,000.00 25,250.00 FISHERIES 1ST CLASS 52,130.00 107,300.00 2ND CLASS 45,610.00 64,860.00 132,500.00 3RD CLASS 39,100.00 49,710.00 4TH CLASS FISHPOND (INLAND-F. WATER) TILAPIA 1ST CLASS 103,720.00 167,310.00 132,500.00 116,480.00 167,970.00 217,400.00 2ND CLASS 82,960.00 105,000.00 111,040.00 106,110.00 144,920.00 3RD CLASS 62,220.00 90,000.00 97,000.00 78,030.00 72,460.00 4TH CLASS 41,480.00 65,000.00 36,240.00 FISHPOND (S. WATER) M. FISH AND PRAWN 1ST CLASS 487,500.00 238,950.00 434,780.00 2ND CLASS 360,000.00 212,400.00 289,840.00 3RD CLASS 240,000.00 185,850.00 144,320.00 4TH CLASS 120,000.00 72,460.00 BAMBOO LAND 1ST CLASS 27,550.00 94,800.00 94,800.00 42,200.00 2ND CLASS 23,880.00 44,250.00 54,000.00 54,000.00 35,560.00 NIPA LAND: 1ST CLASS 21,040.00 2ND CLASS 15,920.00 COGON OR PASTURE LANDS: 1ST CLASS 12,200.00 40,540.00 26,900.00 48,650.00 2ND CLASS 10,090.00 30,360.00 38,600.00 3RD CLASS 20,230.00 WATERMELON AND ETC. 1ST CLASS 58,510.00 202,500.00 105,000.00 138,180.00 2ND CLASS 50,700.00 96,900.00 116,620.00 3RD CLASS 42,900.00 88,850.00 4TH CLASS 35,490.00 SAND DEPOSITS 1ST CLASS 125,000.00 FARM LOT 1ST CLASS 2ND CLASS 3RD CLASS COCONUT LAND 1ST CLASS 90,000.00 2ND CLASS 78,000.00 3RD CLASS 66,000.00 MANGO LAND 1ST CLASS 97,500.00 2ND CLASS Waterway AGRO-INDUSTRIAL 120.00 180.00 240.00 180.00 200.00 360.00 280.00 240.00 140.00 INDUSTRIAL 1ST CLASS 700.00 1,000.00 640.00 460.00 950.00 4,000.00 1,800.00 1,980.00 1,750.00 2ND CLASS 500.00 800.00 480.00 390.00 800.00 3,480.00 1,400.00 1,460.00 1,260.00 3RD CLASS 350.00 600.00 360.00 360.00 550.00 2,960.00 1,000.00 1,120.00 770.00 4TH CLASS 200.00 280.00 280.00 350.00 890.00 1,010.00 5TH CLASS 120.00 240.00 180.00 200.00 880.00 MINERAL LAND 1ST CLASS 2ND CLASS 3RD CLASS B. Schedule of Base Unit Construction Cost for Buildings and other Structures Schedule 21 C. Table of addition and deduction factors for Buildings and other Structures Schedule 22 Table of Addition and Deduction Factors (Extra Items as Component Parts of Buildings) 1. Carport 40% of base unit value 2. Mezzanine 60% of base unit value 3. Porch 50% of base unit value 4. Balcony 50% of base unit value 5. Garage (Detached) 40% of base unit value 6. Terrace a) Covered 50% of base unit value b) Open 10% of base unit value 7. Deck roof a) Covered 60% of base unit value b) Open 30% of base unit value 8. Basement a) Residential 10% of base unit value b) High rise building 20% of base unit value 9. Pavements a) 0.050m (2") Thickness a-1. Class 'A' Php130.00/sq.meter a-2. Class 'B' Php110.00/sq.meter a-3. Class 'C' Php100.00/sq.meter b) 0.075m (3") Thickness b-1. Class 'A' Php210.00/sq.meter b-2. Class 'B' Php180.00/sq.meter b-3. Class 'C' Php150.00/sq.meter c) 0.10m (4") Thickness c-1. Class 'A' Php280.00/sq.meter c-2. Class 'B' Php250.00/sq.meter c-3. Class 'C' Php210.00/sq.meter d) 0.125m (5") Thickness d-1. Class 'A' Php360.00/sq.meter d-2. Class 'B' Php320.00/sq.meter d-3. Class 'C' Php280.00/sq.meter e) 0.15m (6") Thickness e-1. Class 'A' Php420.00/sq.meter e-2. Class 'B' Php370.00/sq.meter e-3. Class 'C' Php320.00/sq.meter f) 0.175m (7") Thickness f-1. Class 'A' Php500.00/sq.meter f-2. Class 'B' Php450.00/sq.meter f-3. Class 'C' Php400.00/sq.meter g) 0.20m (8") Thickness g-1. Class 'A' Php540.00/sq.meter g-2. Class 'B' Php470.00/sq.meter g-3. Class 'C' Php420.00/sq.meter h) 0.225m (9") Thickness h-1. Class 'A' Php620.00/sq.meter h-2. Class 'B' Php540.00/sq.meter h-3. Class 'C' Php460.00/sq.meter i) 0.25m (10") Thickness i-1. Class 'A' Php700.00/sq.meter i-2. Class 'B' Php610.00/sq.meter i-3. Class 'C' Php520.00/sq.meter j) 0.275m (11") Thickness j-1. Class 'A' Php770.00/sq.meter j-2. Class 'B' Php680.00/sq.meter j-3. Class 'C' Php590.00/sq.meter k) 0.30m (12") Thickness k-1. Class 'A' Php850.00/sq.meter k-2. Class 'B' Php750.00/sq.meter k-3. Class 'C' Php650.00/sq.meter l) with reinforcements add to base value l-1. 16 mm dia. Php100.00 per sq. meter l-2. 12 mm dia. Php60.00 per sq. meter l-3. 10 mm dia. Php40.00 per sq. meter l-4. 8 mm. dia. Php20.00 per sq. meter 10. Asphalt: (1) New pavement Php476.00 per sq. meter (2) Overlay (with old pavement) Php455.00 per sq. meter (3) Patching and overlay Php434.00 per sq. meter 11. Floor Finishing: a) Marble tiles Php700.00 per sq. meter b) Crazy cut marble 590.00 per sq. meter c) Granolithic 450.00 per sq. meter d) Narra wood parquet (Diamond style) 500.00 per sq. meter e) Narra wood parquet (Diagonal style) 455.00 per sq. meter f) Vinyl tiles 210.00 per sq. meter g) Pebble Washout g-1. Black stone Php250.00 per sq. meter g-2. White stone 300.00 per square h) Laminated flooring Php1,700.00 per sq. meter i) Gloss tiles i-1. 20cm x 20cm Php353.00 per sq. meter i-2. 30cm x 30cm 490.00 per sq. meter i-3. 40cm x 40cm 405.00 per sq. meter j) Semi-granite tile j-1. 30 cm x 30cm Php623.00 per sq. meter j-2. 40 cm x 40cm 446.00 per sq. meter k) Polished granite k-1. 40cm x 40cm (light colors) Php700.00 per sq. meter k-2. 40cm x 40cm (green) 793.00 per sq. meter k-3. 40cm x 40cm (dark color) 877.00 per sq. meter k-4. 40cm x 40cm (black) 995.00 per sq. meter k-5. 30cm x 45cm 569.00 per sq. meter k-6. 30cm x 60cm 899.00 per sq. meter k-7. 90cm x 90cm 793.00 per sq. meter l) Unpolished granite l-1. 40cm x 40cm Php700.00 per sq. meter l-2. 30cm x 60cm 932.00 per sq. meter l-3. 60cm x 60cm 959.00 per sq. meter 12. Wall finishing: a) Slate a-1. 5cm x 20cm (green) Php540.00 per sq. meter a-2. 10cm x 20cm (green) 440.00 per sq. meter a-3. 5cm x 20cm & 10cm x 20cm (white) 742.00 per sq. meter a-4. 10cm x 20cm (red) 1,417.00 per sq. meter b) Wood stone b-1. 5cm x 15cm Php641.00 per sq. meter b-2. 5cm x 20cm & 10cm x 20cm 810.00 per sq. meter c) Ashlar c-1. 5cm x 15cm (beige) Php540.00 per sq. meter c-2. 5cm x 20cm (pink) 573.00 per sq. meter c-3. 10cm x 20cm (ashline) 607.00 per sq. meter c-4. 10cm x 20cm (rustic brown) 1,215.00 per sq. meter c-5. 5cm x 20cm (silver plate) 607.00 per sq. meter c-6. 5cm x 20cm (mariposa) 675.00 per sq. meter c-7. 5cm x 10cm x 20cm (solid bricks) 563.00 per sq. meter c-8. 5cm x 10cm x 20cm (solid bricks w/hole) 590.00 per sq. meter d) Double walling (narra paneling) Php625.00 per sq. meter e) Glazed white tiles Php225.00 per sq. meter f) Glazed colored tiles Php275.00 per sq. meter g) Fancy tiles Php400.00 per sq. meter h) Synthetic rubble Php375.00 per sq. meter i) Vigan tiles i-1. 20cm x 20cm Php354.00 per sq. meter i-2. 25cm x 25cm 302.00 per sq. meter j) Adobe j-1. 20cm x 20cm Php371.00 per sq. meter j-2. 2.5cm x 20cm x 30cm 1,055.00 per sq. meter 13. Pavement tiles: a) Fan Design Php500.00 per sq. meter b) Key stone design 550.00 per sq. meter c) Wavy design 450.00 per sq. meter d) Brickstone design 540.00 per sq. meter e) Yale design 520.00 per sq. meter f) Florera design 420.00 per sq. meter 14. Special Panels: a) Wooden frames with glass Php1,200.00 per sq. meter b) Sliding window "SD" aluminum b-1. Analok Php3,110.00 per sq. meter b-2. Anodized Php2,460.00 per sq. meter c) Sliding window with panel "SD" aluminum c-1. Analok Php4,630.00 per sq. meter c-2. Anodized 3,660.00 per sq. meter d) Slide up "SD" aluminum d-1. Analok Php3,720.00 per sq. meter d-2. Anodized 3,300.00 per sq. meter e) Sliding window with fixed glass on both sides "SD" aluminum e-1. Analok Php4,160.00 per sq. meter e-2. Anodized 3,420.00 per sq. meter f) Single swing door "SD" aluminum f-1. Analok Php6,500.00 per sq. meter f-2. Anodized 5,800.00 per sq. meter g) Single swing door with fixed glass on both sides "SD" aluminum g-1. Analok Php3,550.00 per sq. meter g-2. Anodized 2,260.00 per sq. meter h) Double swing door "SD" aluminum h-1. Analok Php5,410.00 per sq. meter h-2. Anodized 4,840.00 per sq. meter i) Single slide door with fixed glass on both sides "SD" aluminum i-1. Analok Php2,260.00 per sq. meter i-2. Anodized 1,780.00 per sq. meter j) Double slide with fixed glass on both sides "SD" aluminum j-1. Analok Php2,300.00 per sq. meter j-2. Anodized 1,920.00 per sq. meter k) Sliding door "SD" aluminum k-1. Analok Php2,530.00 per sq. meter k-2. Anodized 2,130.00 per sq. meter l) Sliding door with panel "SD" aluminum l-1. Analok Php4,420.00 per sq. meter l-2. Anodized 3,570.00 per sq. meter m) Fixed glass "SD" aluminum m-1. Analok Php2,420.00 per sq. meter m-2. Anodized 1,940.00 per sq. meter n) Fixed glass with panel "SD" aluminum n-1. Analok Php4,280.00 per sq. meter n-2. Anodized 3,400.00 per sq. meter 15. Ceiling finishes: a) Ordinary plywood Php294.00 per sq. meter b) Luminous ceiling 406.00 per sq. meter c) Acoustic 350.00 per sq. meter d) Special panel 700.00 per sq. meter 16. Fence: a) Wood Php168.00 per sq. meter b) Apitong on concrete foundation 455.00 per sq. meter c) Yakal on concrete foundation 507.00 per sq. meter d) CHB: 4" Thick d-1. with plaster finish both sides Php350.00 per sq. meter d-2. with plaster finish one side 315.00 per sq. meter d-3. without plastering 280.00 per sq. meter e) CHB: 5" Thick e-1. with plaster finish both sides Php400.00 per sq. meter e-2. with plaster finish one side 365.00 per sq. meter e-3. without plastering 330.00 per sq. meter f) CHB: 6" Thick f-1. with plaster finish both sides Php410.00 per sq. meter f-2. with plaster finish one side 370.00 per sq. meter f-3. without plastering 320.00 per sq. meter g) Reinforced concrete use the same rate for pavements under item number (9) h) Adobe stone h-1. with plaster finish both sides Php570.00 per sq. meter h-2. with plaster finish one side 500.00 per sq. meter h-3. without plastering 430.00 per sq. meter i) Steel grille with framing Php1,772.00 per sq. meter j) Steel fence with framing Php1,862.00 per sq. meter k) Steel gate with framing Php2,152.00 per sq. meter 17. Excess Heights a) Residential and Commercial Add 20% of base value for every meter in excess of three (3) meters ceiling height. b) Bodega and Factory Add 15% of base value for every meter in excess of 4.50 meters ceiling height 18. Extra T & H Ordinary finish Php10,000.00 per unit 19. Foundation A. Mat Foundation Php1,200.00 x total area of Foundation. B. Pile foundation Php1,000.00 per pile driven 20. Painting If the building is not painted, deduct ten (10%) percent of the basic rate. 21. Second hand materials If the building has used second-hand materials, deduct five to ten (5-10%) percent. D. Table of Depreciation for Buildings and other Structures Schedule 23 SCHEDULE 23: Table of Depreciation for Buildings and Other Structures Bldg. Age I-A II-A/B III-A/B IV-A IV-B IV-C V-A V-B V-C 1 5 4 4 2.4 2.6 3 1.8 2 2.2 2 10 8 8 4.8 5.2 6 3.6 4 4.4 3 15 12 12 7.2 7.8 9 5.4 6 6.6 4 20 16 16 9.6 10.4 12 7.2 8 8.8 5 25 20 20 12 13 15 9 10 11 6 29 23.6 23.3 14.2 15.5 18.5 10.4 11.8 13 7 33 27.2 26.6 16.4 18 22 11.8 13.6 15 8 37 30.8 29.9 18.6 20.5 25.5 13.2 15.4 17 9 41 34.4 33.2 20.8 23 29 14.6 17.2 19 10 45 38 36.5 23 25.5 32.5 16 19 21 11 48.4 41.2 39.5 25 27.7 35 17.2 20.5 22.7 12 51.8 44.4 42.5 27 29.9 37.5 18.4 22 24.4 13 55.2 47.6 45.5 29 32.1 40 19.6 23.5 26.1 14 58.6 50.8 48.5 31 34.3 42.5 20.8 25 27.8 15 62 54 51.5 33 36.5 45 22 26.5 29.5 16 65 57 54 34.7 38.8 47 23 27.7 30.8 17 68 60 56.5 36.4 40.5 49 24 28.9 32.1 18 71 63 59 38.1 42.5 51 25 30.1 33.4 19 74 66 61.5 39.8 44.5 53 26 31.3 34.7 20 77 69 64 41.5 46.5 55 27 32.5 36 21 80 71.5 66 42.9 48.1 57 28 33.5 37.1 22 83 74 68 43.3 49.7 59 29 34.5 38.2 23 86 76.5 70 45.7 51.3 61 30 35.5 39.3 24 89 79 72 47.1 52.9 63 31 36.5 40.4 25 92 81.5 74 48.5 54.5 65 32 37.5 41.5 Residual Value 15% 20% 28% 35% 33% 30% 40% 40% 37% For "extra-ordinary" causes, bigger rates of annual depreciation may be applied as in the case of the following: 1. Damage due to catastrophe (earthquake, fire, deluge, volcanic eruption, tsunami). 2. Damage due to pest infestation (termites, rats, etc.). 3. Established defects of construction. 4. Obsolescence. E. Schedule of Unit Values for Plants and Trees Schedule 24 PLANT/TREE NAME AGE GROUP Above 12 yrs. Above 8 yrs. to 12 yrs. Above 4 yrs. to 8 yrs. Above 2 to 4 yrs. 0 to 2 yrs. Acacia 9,500 7,125 4,750 2,375 475 Anonas 2,550 1,913 1,275 638 128 Atis 2,550 1,913 1,275 638 128 Atsuete 1,800 1,350 900 450 90 Avocado 4,500 3,375 2,250 1,125 225 Balete 1,200 900 600 300 60 Balimbing 800 600 400 200 40 Bamboo Clumps (Bundle) 7,500 5,625 3,750 1,875 375 Banana 500 375 250 125 25 Cacao 2,550 1,913 1,275 638 128 Calamansi 2,600 1,950 1,300 650 130 Camachile 7,100 5,325 3,550 1,775 355 Camias 1,250 938 625 313 63 Cashew 4,000 3,000 2,000 1,000 200 Chico 5,300 3,975 2,650 1,325 265 Coconut 5,500 4,125 2,750 1,375 275 Duhat 4,500 3,375 2,250 1,125 225 Eucalyptus 10,000 7,500 5,000 2,500 500 Guava 2,300 1,725 1,150 575 115 Guyabano 3,500 2,625 1,750 875 175 Ilang-Ilang 4,500 3,375 2,250 1,125 225 Ipil-ipil 800 600 400 200 40 Jackfruit 4,500 3,375 2,250 1,125 225 Lemon Citrus 3,640 2,730 1,820 910 182 Lychee 5,600 4,200 2,800 1,400 280 Mabolo 3,500 2,625 1,750 875 175 Macopa 3,300 2,475 1,650 825 165 Madre Cacao 3,450 2,588 1,725 863 173 Malunggay 450 338 225 113 23 Mahogany 12,000 9,000 6,000 3,000 600 Mango 18,000 13,500 9,000 4,500 900 Molave 6,000 4,500 3,000 1,500 300 Narra 13,500 10,125 6,750 3,375 675 Papaya 1,550 1,163 775 388 78 Pomelo 2,500 1,875 1,250 625 125 Rambutan 6,550 4,913 3,275 1,638 328 Santol (Native) 4,100 3,075 2,050 1,025 205 Siniguelas 3,900 2,925 1,950 975 195 Star Apple 5,500 4,125 2,750 1,375 275 Tamarind 9,580 7,185 4,790 2,395 479 Tieza 1,300 975 650 325 65 SECTION 2. Fundamental Principles in the Appraisal and Assessment of Real Property . 1. Real property shall be appraised at its current and fair market value; 2. Real property shall be assessed, valued, and classified for assessment purposes on the basis of its actual use; 3. Real property shall be assessed on the basis of a uniform classification within each local government unit; 4. The appraisal, assessment, levy, and collection of real property tax shall not be let to any private person; 5. The appraisal and assessment of real property shall be equitable. CAIHTE SECTION 3. Rules for Assessment of Urban Land . A. Land actually and principally used for residential, commercial or industrial purpose shall be classified and appraised according to the approved schedule of base unit market value and assessed at their corresponding assessment level in accordance with Section 11 hereof. B. Land located in areas with mixed uses such as residential with commercial or industrial, the predominant use of the land in that area shall govern the classification, appraisal and assessment thereof. If the predominant use is residential, all the land in that area shall be classified, appraised and assessed as residential. If the predominant use is commercial or industrial, all the land in that area shall be classified, appraised and assessed as such. C. Land classified and appraised as residential, commercial or industrial, occupied by a building that is used simultaneously for residential and commercial or industrial purpose, shall be assessed on the basis of the predominant use of the building or buildings. Otherwise, the predominant use of the land will govern the assessment thereof. D. Vacant land shall be classified, appraised and assessed like similar lands in the locality. E. Agricultural land convertible into urban subdivisions such as residential, commercial or industrial shall be classified, appraised and assessed as agricultural until such time that they shall have been converted and developed into such subdivisions. As soon as a portion of the subdivision is finally divided, converted and developed into residential lots, the same shall be classified, appraised and assessed as residential. Roads or streets in urban subdivisions, unless already donated or turned over to the barrio (barangay),municipality or city, shall be listed in the name of the subdivision owner and shall be appraised on the basis of the prevailing unit value of the land in the area. The roads or streets shall be assessed as residential using the assessment level applicable thereto. F. The standard depth of a residential lot is hereby established at 20 meters and shall be applicable to all residential lots within the province. Residential land whose perpendicular depth to the road exceeds twenty (20) meters shall be subject to value adjustment using the stripping method. The Stripping Method shall be applied in the following manner: 100% of Base Unit Market Value - for the 1st Strip 80% of Base Unit Market Value - for the 2nd Strip 60% of Base Unit Market Value - for the 3rd Strip 40% of Base Unit Market Value - for the 4th Strip Standard depth and the stripping method however, shall not apply to subdivision lots, commercial lots, industrial lots and corner lots. Likewise, corner lots shall be subjected to an adjustment due to its corner influence. A corner influence of 10% of the unit value prevailing in the area will be applied for both residential and commercial corner lots as an addition for the computation of its market value. G. All Commercial lots shall further be subjected to an additional value adjustment due to its road frontage. The same is applied by multiplying the entire length in linear meter of the total road frontage of the subject lot by 50% of the unit value applicable thereof and added to its market value. SECTION 4. Special Properties (Lands) . A. Lands actually, directly and exclusively used for hospitals, cultural or scientific purposes, located in residential, commercial or industrial areas shall be classified and appraised as residential, commercial or industrial using the corresponding unit base values as determined from the approved schedule and shall be assessed at ten percent (10%) of their market value pursuant to Section 11 hereof. B. Lands owned by local water districts and government-owned or controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power, located in residential, commercial or industrial areas shall likewise be classified and appraised as residential, commercial or industrial in accordance with the approved schedule of unit base values, and shall be assessed at eight percent (8%) of their respective market values . C. If special classes of lands are, however, located in areas of mixed land uses, such as residential with commercial or industrial, the predominant use of the land in that area shall govern the classification and valuation of those special classes of land and shall be assessed at their corresponding levels of assessment. SECTION 5. Land Used for Religious, Charitable or Educational Purposes : A. Land actually, directly and exclusively used for religious, charitable or educational purposes located in residential, commercial or industrial areas shall be classified, appraised and assessed as residential, commercial or industrial. aScITE B. Land actually, directly and exclusively used for religious, charitable or educational purposes which are located in areas of mixed land use, such as residential with commercial or industrial, the predominant use of the land in that area shall govern their classification, appraisal and assessment. Land owned by the Republic of the Philippines or any of its political subdivision shall be classified, appraised and assessed like similar lands in the locality. SECTION 6. Sub-Classification Criteria (Urban Lands) . A. COMMERCIAL LANDS 1. FIRST CLASS COMMERCIAL LANDS. a) Along concrete or asphalt roads; b) Where the highest trading, social (or educational activities of the City/Municipality takes place); c) Where concrete or high grade commercial or business buildings are situated; d) Where vehicular and pedestrian traffic flow are exceptionally busy; and e) Apparently command the highest commercial land value in the city or municipality. 2. SECOND CLASS COMMERCIAL LANDS. a) Along concrete or asphalt roads; 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; and 3. THIRD CLASS COMMERCIAL LANDS a) Along concrete or asphalt road; b) Where trading, social (or educational) activities are significantly less than the Second Commercial Lands; c) Where average grade commercial or business building are situated; d) Where vehicular and pedestrian traffic flow are fairly busy; and e) Command lesser value than the Second Class Commercial Lands. 4. FOURTH CLASS COMMERCIAL LANDS a) Along all-weather roads; b) Where trading, social and 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; and e) Command lesser value than the third Class Commercial Lands 5. FIFTH CLASS: a) Along all-weather roads; b) Usually located in far-flung barangays where trading and social activities are usually limited; c) Commands lesser value than fourth class commercial land. B. RESIDENTIAL LAND 1. FIRST CLASS RESIDENTIAL LAND a) Along concrete or asphalt roads; 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) Where water, electric and telephone facilities are available; e) Command the highest residential land value in the city/municipality; and f) Free from illegal settlers. 2. SECOND CLASS RESIDENTIAL LANDS a) Along concrete or asphalt roads; b) Where semi-high grade apartments or residential buildings are predominantly situated; c) Where public utility transportation facilities are fairly regular towards major trading centers; d) Located next to First Class Residential Lands; e) Command lesser value than the First Class Residential Lands; and f) Free from illegal settlers. 3. 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; and f) Command lesser value than Second Class Residential Lands. 4. 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; d) Where public utility transportation facilities are irregular; e) Where water facilities are commonly pump wells; and f) Command lesser value than Third Class Residential Lands. 5. FIFTH CLASS RESIDENTIAL LAND a) Along all-weather roads; b) Where residential buildings are still scarcely constructed; c) Where water and electric facilities are not readily available; d) Farthest residential lands from the trading centers; e) Transportation facilities are exceptionally irregular; and f) Predominantly undeveloped residential areas. 6. SIXTH CLASS RESIDENTIAL LAND a) Along dirt road or trail; b) Usually located in a predominantly agricultural area or a portion thereof; c) Where public transportation, water and electric facilities are not readily available; d) Farthest residential lands from the trading centers; e) Predominantly undeveloped C. INDUSTRIAL LANDS 1. FIRST CLASS INDUSTRIAL LAND a) Along concrete or asphalted public roads, piers, or ports, navigable rivers or seacoasts; HEITAD b) Located within a distance of not more than one (1) km. to the major trading centers of the city/municipality; c) Where the vicinity is extensively used for industrial purposes; and d) Command the highest industrial land value in the city/municipality. 2. SECOND CLASS INDUSTRIAL LAND a) Along concrete or asphalted public roads, piers, seacoasts, or navigable rivers; b) Located within a distance of more than one (1) km. but not beyond five (5) kms. to the major trading centers of the city/municipality; c) Where the vicinity is extensively used for industrial purposes; d) Command lesser land value than First Class Industrial Lands. 3. THIRD CLASS INDUSTRIAL LAND a) Located more than five (5) kms. to the major trading centers of the city or municipality; b) Where the vicinity is extremely used for industrial purposes; c) Command lesser land value than Second Class Industrial Lands. D. RESIDENTIAL SUBDIVISIONS Land in residential subdivisions, are classified and valued according to the degree or extent of development and facilities, regardless of their location in the city/municipality. Therefore, their respective schedule of unit base value shall be independently established based from the sales analysis of the lots therein. The unit base value for subdivision lots shall not, under any circumstances, be less than the value of the adjoining lands classified in accordance with the above criteria for sub-classification. SECTION 7. Rules in the Appraisal of Agricultural Land : In arriving at the assessed value of an agricultural land, the following procedures shall govern: The unit base value per hectare prescribed in the approved Schedule of Fair Market Value (SFMV) for the different sub-classification of agricultural land is multiplied by its corresponding area to arrive at the market value and assessed according to the corresponding assessment level fixed thereto. Republic Act No. 7160 has no specific provisions on the appraisal and assessment of plants and trees but for purposes of appraisal, a schedule of said plants and trees is prepared for the purpose to form part of this ordinance. Apparently, plants and trees as improvements are included to determine the sub-classification of the agricultural land and their market value will be added to the adjusted market value of the land. Value adjustments to the total base market value of the land expressed in percentage for type of road, location of property to the nearest all-weather road, railroad stations, or landing points along seacoast and local trading center shall be made to wit: Adjustment Factors 1. For type of road: As to the type of road on which parcel is located the following percentage of adjustments for the valuation of agricultural land shall apply. a) Along Provincial or National highway, make no addition or deduction. b) Along All-Weather Roads other than those in (a),subtract 3% of base market value. c) Along Dirt Road, subtract 6% of base market value. d) For No Road Outlet, subtract 9% of base market value. NOTE: For fishpond, nipa land and bakawan land, both highways and major navigable rivers are to be considered in computing for the adjustment. 2. For location: As to the location or distance of property to all-weather roads including navigable waterways, railroad stations, landing points along seacoasts, and to the nearest trading center, the following percentage adjustments will be added or deducted correspondingly from the base market value: Distance in Kilometers All-weather Road Local Trading Center 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%) The distance mentioned above for a property shall be measured from the nearest corner of the land to an existing all-weather road, railroad station, landing point along seacoast and local trading center. The term "all-weather road" shall include national, provincial, municipal or barrio roads, whether concrete, asphalt, gravel or crushed rock, traversable by trucks, cars and other forms of vehicles under any kind of weather including major navigable waterways. The term "local trading center" refers to a "poblacion" or a business district nearest the parcel where marketing activities are generally done. SECTION 8. Rules and Procedures in the Classification, Appraisal and Assessment of Buildings and Other Improvements : The valuation of buildings and other structures shall be made in accordance with the Schedule of Building Unit Cost, the Table of Addition and Deduction Factors and Table of Depreciation which are hereto attached as Schedules 21, 22, and 23, respectively, are applicable to all the buildings and other structures located within the municipalities of the Province of Pampanga. A. Buildings and other structures exclusively used for residential, commercial, industrial or agricultural shall be appraised at their current and fair market value on the basis of the approved Schedule of Base Unit Cost of Construction for Buildings and Other Structures, and shall be assessed according to their corresponding assessment level fixed under Section 11 hereof. B. The depreciated market value of buildings and other structures which are existing and currently listed in the Assessment Roll shall be computed on the basis of the corresponding schedule of depreciation applicable thereto, but, shall only be applied during the conduct of a general revision and/or upon request of the property owner whichever comes first, but not often than once every three (3) years. C. A building used both for residential and commercial or industrial purposes shall be classified and appraised using a single unit value applicable to the structure in accordance with the approved Schedule of Base Unit Cost of Construction for Buildings and other structures and shall be assessed separately on the basis of the actual use of each portion of the building. D. Churches, parsonages, convents, mosques, buildings and other structures that are actually, directly and exclusively used for religious and educational purposes shall be classified, appraised and assessed as residential in accordance with the approved Schedule of Base Unit Cost of Construction for Buildings and other Structures. SECTION 9. Classification of Buildings . As a general rule, buildings shall be classified based on the purpose for which they are constructed or their intended use. The type of structures specified under Schedule 21 hereof, shall govern all buildings and other structures commonly found in the province. In addition thereto, Schedule 22 prescribes the addition/deduction factors in the determination of the market value. A. Classification as to Structural Design : For the purpose of this General Revision and so as to be consistent with the provisions of Section 401 of P.D. 1096, otherwise known as the National Building Code of the Philippines, all buildings shall be identified or classified according to the following types: Type I Temporary or Makeshift (a) Lean-to or "barong-barong" type. Type II Strong Materials (Wood) (a) First group wooden structural framings, floorings and G.I. roofing, but structural members are substandard. (b) Second group wooden structural framings, floorings, sidings and G.I. roofing, but with standard structural members and protective fire resistant materials. Type III Mixed Masonry and Wood (a) First group wooden structural framings, concrete hollow block walls and G.I. roofing ATICcS (b) Second group wooden post girders, structural framings and hollow block walls and G.I. roofing but wooden walls and floor on second floor. Type IV Mixed Concrete and Wood (a) Concrete columns and wooden beams/girders, concrete hollow block walls, wooden floor joists and roof framing; and G.I. roofing but wooden floor and walls on second floor. (b) Concrete columns, beams, CHB walls but wooden floor joists, flooring and roof framing and G.I. roofing; T & B are in reinforced concrete slabs. (c) Same as (b) but concrete beams and CHB partitions on second floor, steel roof framing. Type V Reinforced Concrete (a) Columns, beams, and floors all reinforced concrete, walls and partitions are either concrete hollow blocks with wood framed roofing. (b) Columns, beams, and floors all reinforced concrete, walls and partitions are either concrete hollow blocks, with steel framed roofing. (c) Same as (b) but with steel columns and beams, walls and partitions are concrete hollow blocks or shear walls. B. Classification as to Use-Design : The classification under this category embraces only such buildings that are commonly found in the province. Under the use-design classification, buildings and other structures shall be classified as follows: 1. Residential Buildings (a.) Single detached (b.) Duplex (c.) Apartment (d.) Rowhouse, Mass Housing (e.) Condominium, Townhouse (f.) Other similar use-designs 2. Commercial Buildings (a.) Store (b.) Office (c.) Bank (d.) Theater (e.) Hotel (f.) Motel (g.) Gasoline Service Station (h.) Shopping Center (i.) Restaurant (j.) Recreation Halls (k.) Bowling Lanes (l.) Other similar use-designs 3. Industrial Buildings (a.) Factory (b.) Brewery (c.) Bottling Plant (d.) Sawmill (e) Warehouse/Bodega (f.) Other similar use-designs 4. Agricultural Buildings (a.) Barn (b.) Hatchery (c.) Poultry House (d.) Stable (e.) Hog House (f.) Green House (g.) Other similar use-designs 5. Special Purpose (a.) Golf course (b.) Nature parks (c.) Billboards and signages (d.) Communication Towers (e.) Electric Distribution Posts (f.) Other similar use-designs 6. Special Class (a.) Cultural, Scientific (b.) Hospital (c.) Local Water District (d.) Government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power. SECTION 10. Rules and Procedures in the Classification, Appraisal and Assessment of Machineries . A. 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. 1. Acquisition cost generally refers to the cost of purchasing an item or property. In reference to Plant, Machinery and Equipment for newly-acquired machinery not yet depreciated and appraised within the year of its purchase, it refers to the actual cost of the machinery to its present owner, plus the cost of transportation, handling, and installation at the present site. The cost may also include freight and insurance charges, brokerage, customs duties and taxes. 2. Replacement Cost (New) A replacement cost estimate envisions constructing a structure of comparable utility, employing the design and materials that are currently used in the market. The current cost of a similar new item having the nearest equivalent utility as the item being appraised. 3. Reproduction Cost (New) The cost to create a virtual replica of the existing structure, employing the same design and similar building materials. The current cost of an identical new item. 4. Economic Life Refers to the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. 5. Remaining Economic Life Refers to the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless. 6. Remaining Value Refers to the value corresponding to the remaining useful life of the machinery. B. Basis of establishing replacement or reproduction cost. 1. Imported Machinery If the machinery or equipment is imported, the replacement or reproduction cost (new) shall be the acquisition cost which would normally include such costs as freight and insurance, bank charges, arrastre and handling, customs duties and taxes, cost of inland transportation and handling, and significant installation cost at the present site. The dollar cost of the machinery shall be converted to peso cost by multiplying the acquisition cost by the quotient of the current dollar exchange rate divided by the dollar exchange rate at the time of acquisition. The dollar exchange rate shall be based on the table of dollar rate officially fixed by the Bangko Sentral ng Pilipinas. Machineries or equipment purchased in other foreign currencies shall be similarly converted to peso cost according to the same procedure. The currency exchange rate to be applied in determining the replacement or reproduction cost of machinery in connection with the general revision of property assessments shall be the rate obtaining in the year the revision started. Estimating reproduction cost new (RCN) for imported machinery: RCN = Original Cost x Current Exchange Rate x Trending Factor 2. Locally Manufactured Machinery The replacement or reproduction cost (new) of locally manufactured machinery shall be determined in similar manner as imported machinery by using the price index prepared and compiled by the National Statistics Office. RCN = Original Cost x Local Index (from NEDA) 3. Basis of Determining the Current and Fair Market Value of Machinery The current and fair market value of machinery through the use of the replacement or reproduction cost (new) approach valuation is determined as follows: Remaining Economic Life Current and Fair Market Value = Replacement or Reproduction Cost (new) x Economic Life 4. Depreciation Allowance for Machinery Depreciation allowance for machinery shall be made at a rate not exceeding five (5%) percent of its original cost or its replacement or reproduction cost, as the case may be, for each year of use provided that the remaining value for all kinds of machinery shall be fixed at not less than twenty (20%) percent of such original, replacement or reproduction cost for so long as the machinery is useful and in operation. TIADCc SECTION 11. Assessment Levels . A. On Lands: CLASS ASSESSMENT LEVEL Residential 10% Agricultural 20% Commercial 25% Industrial 25% Mineral 25% Timberland 10% B. On Buildings and Other Structures: 1. Residential FAIR MARKET VALUE ASSESSMENT LEVEL Over Not Over Php175,000 0% Php175,000 300,000 10% 300,000 500,000 20% 500,000 750,000 25% 750,000 1,000,000 30% 1,000,000 2,000,000 35% 2,000,000 5,000,000 40% 5,000,000 10,000,000 50% 10,000,000 60% 2. Agricultural FAIR MARKET VALUE ASSESSMENT LEVEL Over Not Over Php300,000 25% Php300,000 500,000 30% 500,000 750,000 35% 750,000 1,000,000 40% 1,000,000 2,000,000 45% 2,000,000 50% 3. Commercial or Industrial FAIR MARKET VALUE ASSESSMENT LEVEL Over Not Over Php300,000 30% Php300,000 500,000 35% 500,000 750,000 40% 750,000 1,000,000 50% 1,000,000 2,000,000 60% 2,000,000 5,000,000 70% 5,000,000 10,000,000 75% 10,000,000 80% 4. Timberland FAIR MARKET VALUE ASSESSMENT LEVEL Over Not Over Php300,000 45% Php300,000 500,000 50% 500,000 750,000 55% 750,000 1,000,000 60% 1,000,000 2,000,000 65% 2,000,000 70% C. On Machineries: CLASS ASSESSMENT LEVEL Agricultural 40% Residential 50% Commercial 80% Industrial 80% D. Special Classes: Assessment level for all lands, buildings, machineries and other Improvements: ACTUAL USE ASSESSMENT LEVEL Cultural 10% Scientific 10% Hospital 10% Local Water District (except machineries) 8% ACTUAL USE ASSESSMENT LEVEL Government owned or controlled corporation engaged in the supply and distribution of water and/or generation and transmission of electric power (except machineries) 8% SECTION 12. General Provisions . A. Applicability of the Schedule Except for machinery and equipment, all real properties shall be classified, appraised and assessed for realty tax purposes on the basis of the Approved Schedule of Market Values. If, however, the property to be assessed is not specified/included in the schedule, the same shall be classified and appraised on the basis of its fair market value independent of such schedule. B. Condominium buildings, including townhouses, and other similar structures shall be appraised as one building on the basis of the approved Schedule of Base Unit Construction Cost. Condominium or townhouse units separately owned shall be appraised individually in proportion to the owner's share or interest on the total market value of the whole building. C. Agricultural land actually used for poultry or livestock shall be classified and appraised as agro-industrial and shall be assessed using the assessment level for agricultural land. D. Agricultural lot whose area is 2,000 sq.m. or less used in backyard farming shall be considered as farm lot and shall be classified and appraised as residential using the lowest unit value prevailing in the area and assessed as agricultural upon request of the owner. E. All assessments and/or reassessments, including other related technical activities, shall be initiated, as a general rule, by the Municipal Assessor under the technical supervision and control of the Provincial Assessor, in accordance with Bureau of Local Government Finance Memorandum Circular No. 1-98, dated January 27, 1998. However, the establishment and maintenance of a uniform property identification and tax declaration numbering system shall be the responsibility of the Provincial Assessor in coordination with the Municipal Assessor, and shall be governed by the provisions of the Bureau of Local Government Finance (BLGF) Local Assessment Regulation No. 1-04, dated October 24, 2004 also known as the Assessors' Manual on Real Property Appraisal and Assessment Operations including the use, preparation, and maintenance of Tax Maps and other Technical and Non-Technical Assessment Forms. In addition thereto, the Mass Appraisal Guidebook shall be used as a supplement to the manual as per Department of Finance D.O. No. 10-2010 dated April 28, 2010. F. The taxes accruing as a result from this general revision of property assessments required to be undertaken pursuant to Section 219 of the Local Government of 1991 shall take effect on January _______. SECTION 13. Separability Clause . If for any reason, any provision, section or part of this Ordinance is declared unconstitutional or invalid by a court of competent jurisdiction, the remaining provisions, sections, or parts which are not affected thereby shall be in full force and effect. SECTION 14. Legality of This Ordinance . Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from its effectivity to the Secretary of Justice who shall render a decision within sixty (60) days from the date of the receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending the effectivity of this Code and the accrual and payment of the tax, fee, or charge levied herein: Provided, finally, that within thirty (30) days after receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate proceedings with a court of competent of jurisdiction. SECTION 15. Applicability Clause . All other matters relating to the impositions in this Ordinance shall be governed by the pertinent provisions of existing laws and other ordinances. SECTION 16. Repealing Clause . All ordinances, rules and regulations, or parts thereof, in conflict with, or inconsistent with any provisions of this Ordinance, are hereby repealed, amended or modified accordingly. SECTION 17. Effectivity . This Ordinance shall take effect thirty (30) days after copies hereof are posted in the bulletin board at the Provincial Capitol Building, City of San Fernando, Pampanga or after publication in a local newspaper of general circulation whichever comes later. APPROVED. I HEREBY CERTIFY to the correctness of the above-quoted Ordinance. (SGD.) LUIS A. RIVERA Secretary to the Sanggunian ATTESTED: (SGD.) DENNIS G. PINEDA (Vice-Governor) Presiding Officer APPROVED: (SGD.) LILIA G. PINEDA Governor Date of Approval: __________