Office or Division:

Office of the Municipal Assessor

Classification:

Complex Transaction

Type of Transaction:

G2C – Government to Client G2G – Government to Client

Who may avail:

Real property owners, private or government, who have acquired the real property thru sale, donation, and others forms of conveyances and who have complete requirements for transfer can request to declare or transfer the subject real property in his name in the tax declaration.

CHECKLIST OF REQUIREMENTS

WHERE TO SECURE

Duly accomplished Client Request Form (CRF)

Office of the Municipal Assessor, LGU Buhi, Camarines Sur

Electronic copy and 1 photocopy of title issued by the Registry of Deeds (ROD) (for titled property)

Registry of Deeds for Camarines Sur, Naga City

Electronic copy and 1 photocopy of the deed of conveyance issued by the Registry of Deeds (ROD) (for sale, inheritance, donation, etc.)

Registry of Deeds for Camarines Sur, Naga City

Certification of real property tax payment up to the current year (original & 1 photocopy)

Municipal Treasurer’s Office, Buhi, Camarines Sur

Transfer Tax Receipt (original & 1 photocopy)

Provincial Treasurer’s Office, Camarines Sur Capitol Complex, Cadlan, Pili, CS

Certificate Authorizing Registration (CAR) issued by the Bureau of Internal Revenue (original &1 photocopy)

Bureau of Internal Revenue, RDO 66, Iriga City

Clearance from the Department of Agrarian Reform (if agricultural) ( 1 photocopy)

Municipal Agrarian Reform Office, Iriga City

Copy of approved subdivision, segregation or consolidation plan certified by a geodetic engineer, for subdivided, segregated, consolidated lots only ( 2 copies)

Licensed Geodetic Engineer who conducted the subdivision, segregation or consolidation survey or Lands Management Services, DENR, Daraga, Albay

Certified true copy of latest Tax Declaration (original & 1 photocopy)

Office of the Municipal Assessor, LGU Buhi, Cam Sur

Photocopy/printed copy of tax map ( 2 copies)

Office of the Municipal Assessor, LGU Buhi, Cam Sur

CLIENT STEPS

AGENCY ACTION

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

1. Request for service. Client registers in the client’s logbook, fills up the Client Request Form then submit all the required transfer documents. Client waits for the request and documents submitted to be evaluated/verified per office records.

1. EIC receives and evaluates the request, verifies with office assessment records and tax maps, then checks all the submitted requirements for transfer.

(If requirements are in order and complete, request will be processed.

Otherwise, client will be guided on how to secure the needed documents in other government offices.)

None

1 Hour

Local Assessment Operations Officer (LAOO II)

Assistant Municipal Assessor

Office of the Municipal Assessor

2. Processing of the FAAS and Tax Declaration for transfer. (Municipal Level)

* Client gives enough time for the processing of the request at the Municipal Assessor’s Office.

2. Employee- in – charge (EIC) informs the client that requirements is complete and that request will be processed and brought to the Provincial Assessor’s Office for approval and client will also be informed when to come back to receive approved TD. EIC then prepares draft of the Field Appraisal and Assessment Sheet (FAAS), computes the market and assessed values, draft the Memoranda specifying all documents submitted for transfer including the revisions on assessment data, if there is any.

None

30 minutes

Local Assessment Operations Officer (LAOO II)

Assistant Municipal Assessor

Office of the Municipal Assessor

(FAAS) with the computerized sketch of the lot with boundaries then assigns the TD/ARP No.

Encoding and Data Processing Personnel

Office of the Municipal Assessor

LAOO II, Tax mapping Section

Office of the Municipal Assessor

Encoding and Data Processing Section

Office of the Municipal Assessor

Assistant Municipal Assessor and Municipal Assessor

Office of the Municipal Assessor

Encoding and Data Processing Section

Office of the Municipal Assessor

LAOO II, Asst Municipal Assessor, Municipal Assessor

Office of the Municipal Assessor

3. Review and approval of the FAAS and Tax Declaration (Provincial level)

Client waits for the approval of the TD by the Provincial Assessor. Client may also follow it up at the Provincial Assessor’s Office and may personally pick up approved TD at said office.

3. EIC of the office hand carry the processed FAAS and Tax Declaration to the Provincial Assessor’s Office. For urgent transactions, the client may however, personally submit to the Provincial Assessor’s Office, the processed FAAS and TD with the transfer requirements.

Note: The frequency of submission to the Provincial Assessor’s Office of all processed transactions is once a week or every after two weeks.

The processing time in the Provincial Assessor’s Office cannot be determined as queuing of transactions submitted by the different municipalities of Camarines Sur is being observed at said office.

Office of the Municipal Assessor.

LAOO of the Assessment Division

Office of the Provincial Assessor of Camarines Sur

Provincial Assessor

Office of the Provincial Assessor of Camarines Sur

Assistant Municipal Assessor, Municipal Assessor, or any staff

Office of the Municipal Assessor.

4. Receive

Owner’s Copy of updated TD.

Client signs in the logbook upon receipt of the approved Owner’s Copy of updated TD.

4. EIC informs the client thru text message to pick up the approved TD.

Releases the Owner’s Copy of the approved updated TD to the client. (Note: The client may personally pick up the approved TD at the Office of the Provincial Assessor.)

Office copies of TD and FAAS are retained as office file.

None

5 Minutes

5 Minutes

LAOO I, Records Management Section

Office of the Municipal Assessor

TOTAL

None

3 Hours, 15 Minutes *

Office or Division:

Office of the Municipal Assessor

Classification:

Complex Transaction

Type of Transaction:

G2C – Government to Client

Who may avail:

– Real property owners may request for the cancellation of duplicate assessments on their real property and may request revision and/or correction of area, boundaries, classification, actual use, assessment, location and other erroneous data per valid documents submitted.

CHECKLIST OF REQUIREMENTS

WHERE TO SECURE

Duly accomplished Client Request Form (CRF)

Office of the Municipal Assessor, LGU Buhi, Camarines Sur

Certification of Real Property Tax Payment up to the current year

Municipal Treasurer’s Office, Buhi Cam Sur

Photocopy of Title, Deed of Conveyance, previous Tax Declaration (TD), subdivision plan or other related documents supporting the request

Personal copies on file of the owner/client.

Clients with no reference documents can request from other government offices like the Registry of Deeds (title and Deed of Sale, Donation etc.), previous TD (Office of the Municipal Assessor), LMS, DENR (subdivision and cadastral maps)

Barangay Certification Certification of adjoining owners

or Affidavit of Waiver of Rights

Barangay Captain where the property is located

Certification of adjoining owners on the subject property

Property owner waiving his right over the property

Request for Inspection, if ocular inspection on the property is needed

Office of the Municipal Assessor, LGU Buhi, Camarines Sur

Certified copy of previous and/or latest tax declaration

Office of the Municipal Assessor, LGU Buhi, Camarines Sur

Inspection Report, if necessary

Office of the Municipal Assessor, LGU Buhi, Camarines Sur

CLIENT STEPS

AGENCY ACTION

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

1. Request for service. Client registers in the client’s logbook and fills up the Client Request Form then submit all required documents supporting his

request. Client waits for the request and documents submitted to be evaluated/verified.

Client submits request for inspection, if field inspection is needed. Inspection is set as agreed by both the client and the EIC.

1. EIC receives and evaluates the request and all required documents submitted then conducts research from office records,

i.e. old and latest tax declarations, tax and cadastral maps then verifies from reference documents submitted by client. If the request is valid and reference documents is complete, request will then be processed.

Otherwise, client will be guided on how to secure additional documents needed.

Inspection is then conducted, if necessary.

Inspection Report is prepared by the Tax mapping Head which becomes additional supporting document for the request.

None

1 Hour

3 Hours (may vary depending on the location and the area of the property)

Local Assessment Operations Officer (LAOO II)

Assistant Municipal Assessor

Office of the Municipal Assessor

Local Assessment Operations Officer (LAOO II) /Tax mapping personnel

Office of the Municipal Assessor

2. Processing of the FAAS and Tax Declaration for transfer. (Municipal Level)

Client gives enough time for the processing of the request at the Municipal Assessor’s Office.

2. Employee- in – charge (EIC) informs the client that requirements is complete and that request will be processed and brought to the Provincial Assessor’s Office for approval and client will also be informed when to come back to receive approved TD. EIC then prepares draft of the Field Appraisal and Assessment Sheet (FAAS), computes the market and assessed values, draft the Memoranda specifying all documents submitted for revision, correction or cancellation.

None

30 Minutes

Local Assessment Operations Officer (LAOO II)/

Assistant Municipal Assessor

Office of the Municipal Assessor

EIC assigns the Property Identification Number (PIN) then computes the location adjustment factor.

30 Minutes

Encoding and Data Processing Personnel

Office of the Municipal Assessor

LAOO II, Tax mapping Section

Office of the Municipal Assessor

Encoding and Data Processing Section

Office of the Municipal Assessor

Assistant Municipal Assessor and Municipal Assessor

Office of the Municipal Assessor

Encoding and Data Processing Section

Office of the Municipal Assessor

LAOO II, Asst. Municipal Assessor, Municipal Assessor

Office of the Municipal Assessor

3. Review and approval of FAAS and TD at the Provincial Assessor’s Office.

* Client waits for the approval of the TD by the Provincial Assessor. Client may also follow it up at the Provincial Assessor’s Office and may personally pick up approved TD at said office.

The frequency of submission to the Provincial Assessor’s Office of all processed transactions may vary from once a week or longer.

Processing time in the Provincial Assessor’s Office cannot be determined as queuing is required for the different transactions submitted by the different municipalities of Cam Sur.

Assistant Municipal Assessor or Municipal Assessor or any staff

Office of the Municipal Assessor

LAOO at the Provincial Assessor

Provincial Assessor

Provincial Assessor

Provincial Assessor

4. Receive Owner’s Copy of revised/corrected TD or approved Notice of Cancellation.

* Client signs in the logbook upon receipt of the approved TD or Notice of Cancellation.

Assistant Municipal Assessor, Municipal Assessor, or any staff

Office of the Municipal Assessor.

LAOO I in charge of the Records Section

Office of the Municipal Assessor.

LAOO I in charge of the Records Section

Office of the Municipal Assessor.

TOTAL

None

6 Hours, 20 Minutes **

Office or Division:

Office of the Municipal Assessor

Classification:

Simple Transaction

Type of Transaction:

G2C – Government to Client,

G2G –Government to Government

Who may avail:

• Real property owners or the heirs of real properties may request for the history of real property or tax declarations as reference for the succession of ownerships of the property.

• The court may also require the history of ownership particularly those properties with disputes and under litigation.

• DAR thru the MARO also requests history of ownership and assessment of CARP-covered properties.

• Land Tax Section of the Municipal Treasurer’s Office requests for history as to assessments of real properties in the different revision year periods as basis for the computation of tax delinquencies.

CHECKLIST OF REQUIREMENTS

WHERE TO SECURE

Duly accomplished Client Request Form (CRF)

Office of the Municipal Assessor

Title, Deed of Conveyance

Registry of Deeds

Tax Declaration

Municipal Assessor’s Office

Other related reference documents

Client’s personal file

Letter-request from government offices stating the purpose of the request

Concerned government office

Official receipt for certified copy/certification fee of History

Office of the Municipal Treasurer, LGU Buhi, Camarines Sur

CLIENT STEPS

AGENCY ACTION

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

1. Request for service. Client signs in the office logbook, fills up the CRF and states the purpose of the request (client may submit reference documents).

Waits for the copy of the History.

1. EIC evaluates the purpose of the request then verifies the History on file and checks with record of Tax Declarations. Informs the client to wait for the certified copy of History.

PHP 35.00

for certified copy of History

15 Minutes

(may take longer time if no History is on file and additional time is needed for research and preparation of history)

Local Assessment Operations Officer, LAOO I or any staff in charge of records

Office of the Municipal Assessor

2. Client receives a copy of the History requested.

.

2. EIC initials and signs the certified copy of History issued by the office.

10 Minutes

Local Assessment Operations Officer, LAOO I or any staff in charge of records

Assistant Municipal Assessor or Municipal Assessor

Office of the Municipal Assessor

2.1 EIC records the Certification and issues a printed or photocopied copy of the requested History.

5 Minutes

Local Assessment Operations Officer, LAOO I or any staff in charge of records

Office of the Municipal Assessor

TOTAL

PHP35.00

30 Minutes

Office or Division:

Office of the Municipal Assessor

Classification:

Simple Transaction

Type of Transaction:

G2C – Government to Client

Who may avail:

• Real property owners or the heirs of real properties use tax and cadastral maps in verifying the location, vicinity and boundaries of lots. Also, these maps are used as reference to clear or solve boundary disputes. Buyers of real properties also conduct research on the vicinity, location and/or boundaries of properties they want to acquire.

• Students also request for vicinity and tax maps in connection with their thesis proposals or projects as requirement of their course.

CHECKLIST OF REQUIREMENTS

WHERE TO SECURE

Duly accomplished Client Request Form (CRF)

Office of the Municipal Assessor

Photocopy of title or Deed of conveyance

Registry of Deeds

Tax declaration

any valid reference documents

Municipal Assessor’s Office Client’s personal file

CLIENT STEPS

AGENCY ACTION

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

1. Request for service.

Client signs in the office logbook, fills up the CRF stating the purpose of the request and submit reference documents.

1. EIC receives and evaluates the request per reference documents submitted then verifies the location, vicinity, and boundaries of the property from computerized tax or cadastral maps on file.

PHP 35.00

for certified copy of tax map

15 Minutes

Local Assessment Operations Officer (LAOO II)

Tax mapping Section/ Encoding and Data Processing Section

Office of the Municipal Assessor

2. Client receives a printed or photocopied map of the property.

2. EIC initials and signs the certified copy of tax map issued by the office

10 Minutes

Local Assessment Operations Officer (LAOO II)

Tax mapping Section/ Encoding and Data Processing Section

Municipal Assessor

Office of the Municipal Assessor

2.1 EIC presents the requested certified printed or photocopied tax map or cadastral map showing the location, vicinity, or boundaries.

5 Minutes

Local Assessment Operations Officer (LAOO II)

Tax mapping Section/ Encoding and Data Processing Section

Office of the Municipal Assessor

TOTAL

PHP 35.00

30 Minutes

Office or Division:

Office of the Municipal Assessor

Classification:

Simple Transaction

Type of Transaction:

G2C – Government to Client,

G2G – Government to Government

Who may avail:

• Real property owners, buyers and sellers of real property need the certified copies of tax declaration and/ or certifications on property assessment as requirement in the payment of BIR taxes and in the registration of their real properties at the Registry of Deeds and for DAR clearance issuances. Clients also need these property documents for bank transactions on real property loan and mortgage purposes.

• Government offices particularly the Department of Agrarian Reform and the Land Registration Authority request for certified copies of tax declaration and certifications on property assessment.

CHECKLIST OF REQUIREMENTS

WHERE TO SECURE

Duly accomplished Client Request Form (CRF)

Office of the Municipal Assessor

Official Receipt for Certified Copy Fee or Certification Fee plus Service Fee

Municipal Treasurer’s Office

Documentary Stamp Tax (2 pcs per document)

Bureau of Internal Revenue

CLIENT STEPS

AGENCY ACTION

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

1. Request for service.

Client signs in the office logbook, states the purpose of the request and submit Official Receipt for Certified Copy and/or Certification Fee on the requested property.

1. EIC

evaluates the request then conducts research from office records. If requested tax declaration is found from office records, photocopies said tax declaration or prints the requested Certification then signs as the one who prepared the printed document.

PHP 35.00 for certified copy or certification fee

25 Minutes

Local Assessment Operations Officer (LAOO I) in charge of Records Section

Office of the Municipal Assessor

2. Receive duly signed Certification or Certified Copy of TD.

* Client signs in the logbook after receiving the certified copy of the requested document.

2. EIC signs as the one who reviewed the Certification.

5 Minutes

Assistant Municipal Assessor

Office of the Municipal Assessor

Municipal Assessor

Office of the Municipal Assessor

Records Management Personnel

Office of the Municipal Assessor

TOTAL

PHP 35.00

40 Minutes

Office or Division:

Office of the Municipal Assessor

Classification:

Complex Transaction

Type of Transaction:

G2C – Government to Client

G2G – Government to Government

Who may avail:

• Real property owners may request for the assessment of the building or machinery and be declared in their name for record and tax purposes.

• Government agencies like the Department of Education, NIA, DAR, NAPOCOR, LGU’s and other government agencies request to declare in the name of the agency, buildings and other improvements which they owned and which are located within the municipality. These are usually tax- exempt and are considered valuable assets of the government.

CHECKLIST OF REQUIREMENTS

WHERE TO SECURE

Duly accomplished Client Request Form (CRF)

Office of the Municipal Assessor, LGU Buhi, Camarines Sur

Blue print of the approved Building Plan

Client’s file or Office of the Municipal Building Official

Photocopy of Building Permit or Occupancy Permit (2 copies)

Client’s file or Office of the Municipal Building Official

Official Receipt for the purchase of the machinery (1 original and 1 photocopy)

Client’s file

Proof of ownership of the lot where the building is constructed (in the absence of building permit) ( 2 photocopies)

Client’s file

Authority to construct the building or install the machinery( if the owner of the building or the machinery is not the same as the owner of the land where the building is constructed or where the machinery is installed) ( 2 photocopies)

Concerned Land owner

CLIENT STEPS

AGENCY ACTION

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

1. Request for service. Client registers in the client’s logbook and fills up the Client Request Form then submit all required documents. Client waits for the request and documents submitted to be evaluated/verified.

1. EIC receives and evaluates the request and all required documents such as blue print copies of building plans, building or occupancy permit. In case there is no building permit, proof of ownership of the land such as title or authority to construct granted by the land owner. For machinery, official receipt for the acquisition of the machinery.

None

1 Hour

Local Assessment Operations Officer (LAOO II) Taxmapping Section

Office of the Municipal Assessor

2. Site Inspection

Client or building/ machinery owner accompanies the tax mapping personnel during building/machinery inspection.

2. EIC schedules the inspection as agreed with the real property owner and brings building plans or official receipt for the acquisition of the machinery, during the inspection. EIC determines actual structural characteristics, area and other additional items of the building.

For machinery, inspects the actual condition of the machinery.

None

2 Hours

Local Assessment Operations Officer (LAOO II) Taxmapping Section

Office of the Municipal Assessor

3. Processing of the FAAS and Tax Declaration (Municipal Level)

Client gives enough time for the processing of the request at the Municipal Assessor’s Office.

3. EIC informs client that processed TD is submitted for approval by the Provincial Assessor and that he will just be informed when to pick up the approved TD.

EIC then draws the sketch of the building, determines its actual characteristics, building type and its actual area then computes the market and assessed values of the building.

For machinery, computes the assessment based on the acquisition cost of the machinery.

None

2 Hours

Local Assessment Operations Officer (LAOO II) Taxmapping Section

Office of the Municipal Assessor

30 Minutes

Encoding and Data Processing Section

Office of the Municipal Assessor

Municipal Assessor

Office of the Municipal Assessor

Encoding and Data Processing Section

Office of the Municipal Assessor

Local Assessment Operations Officer (LAOO II)/Assistant Municipal Assessor

Municipal Assessor

Office of the Municipal Assessor

4. Processing of TD and FAAS at the Provincial Assessor’s Office.

* Client waits for the approval of the TD by the Provincial Assessor. Client may also follow it up at the Provincial Assessor’s Office and may personally pick up approved TD at said office.

None

The frequency of submission to the Provincial Assessor’s Office of all processed transactions may vary from once a week or longer.

Processing time in the Provincial Assessor’s Office cannot be determined as queuing is required for the different transactions submitted by the different municipalities of Cam Sur.

Assistant Municipal Assessor or Municipal Assessor or any staff

Office of the Municipal Assessor

LAOO at the Provincial Assessor

Provincial Assessor

4.2 The Provincial Assessor approves the FAAS and TD.

Provincial Assessor of Camarines Sur

Provincial Assessor

5. Receive

Owner’s Copy of TD.

Client signs in the logbook upon receipt of the approved TD of the building or machinery.

None

Assistant Municipal Assessor, Municipal Assessor, or any staff

Office of the Municipal Assessor.

LAOO I in charge of the Records Section

Office of the Municipal Assessor

5.2 Releases the Owner’s Copy of the approved TD to the client. Office copies of TD and FAAS are retained for file.

5 Minutes

LAOO I in charge of the Records Section

Office of the Municipal Assessor

TOTAL

None

6 Hours, 15 Minutes ***