Retriuh{ic ofl the Ftuilippines

CXTV COUNCIL
Cify of Manflta

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RflGULA}A SESSNON NO. 35

g,[H CITY CCIUNCTL

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Begun and ftref,d im the Gity Gouneit on Tnlesday,

t$re twemty seeond day of CIetoher, Two Tflror"rsand rhirteem

ORmfNAruCE NG. E53c>

A$$ SRDINANCH PREScR{ENNIG A REVIsED seHEELj[-E eF FAIR u\,IARKET
VALUES OF REA[- PROPERTIES I${ TF{E C$TY OF MAISiLA

PRIhIC IPAL A[,jTh{O R.:

FIGhi" RAYMUfiIDO R. YUPAruGC&

 WHEREAS, Smtion 219 of R.A. 7160, otherwise known as "The Local
Government Code of 1991", empowers the local government units to undertake the
general revision of real ploperty assessments within two {2) years after the effectivity
of the Code and every three (3) years thereafter;

WI-IEREAS, real propefc!, taxes are undoubtedly a rnajor source of nevenues to

finance the various prryrams and projects of the Ciff of Manila as well as the dellvery
of basic services to its constituents;

WHEREAS, the CihT of Manila has not revised the schedule of values of real
proprties within its teritorial jurisdiction since 1996 or for the past seventeen years,
and failed to judiciously exercise this mandate, resulting ln deprivatlon of needed
revenues: NOW, THEREFORE,

Be it ordained by the City Council of Manila, in session assembled, THAT:

SECTION {. Titte. - This Ordinance shall be known and cited as:

"The ?s14 GEI{ERAL REVISION OF REAL PROPERTy ASSES$MENTS,,.

$EC. 2. A revised schedule of fair market values of real property in the City of
Manila as embodied in the Schedule of Market Values For l-and, Building and
Machinery, herein marked as Annex "A' which form integral parts hereof, including the
general provisions thereon, is hereby prescribed.

$EG" 3. The Department of Assessment shall adopt the newly appnoved

schedules specified in Section t hereof: FROVIDED, that:

a) The assessment levels shatl conform with sec.21B of R.A.7160,

s&pra, for residential, commercial and indurstrial classifications as wel{
as on special classes of land, building and machinery and shall adopt
and apply the provisions of sectisn 1 of city ordinance hdo. 9079,
enacted on september 7, 2004 and approved on september 29, 2004,
. amending section 74 (A) of city ordinance No. 7905 EXcEpr as to
the Assessment Levels on Land assigned to classes of real properties,
whlch is herein superseded and modified, and shall read as follows:

"'1 Orr Land

Class Assessment Level

Residential 1Ao/o
Commercial 30%
lndustrial 30o/o'

h) For buiidings and other structures including machineries, the

Assessment fl-evels to be applied to the fair market value to determine
Its Assessed value shall be as follows to arnive at the aggregate
market values as provided for under ordinanc,e h,lo. g07g:

;).
F
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Y

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 "i. Cn ouiioings and orher strucrures:

- Resideniial Fain Market Valule

Cver flr,Bot Ovcn Assessrnent Levels

P '175,000 & Befow 0%

tr75,00Q 300,000 1frala
300,000 500,0CI0 20@la
500,00CI 750,000 25,/a
750,000 x,00CI,00CI 300y'0
x,000,000 2,000,000 35%
2,000,000 5,000,000 4a0k
5,000,00CI x0,000,000 50%
10,000,0CI0 An0/^
gv /u

- eoanmenelaNllneiustniat Fain hytranket Va[s-ie

Oven ever Assessrmenr Levels

Not

300,000 & Belsw 30%

300,0CI0 500,000
FAA AAA
35%
500,CI00 750,000 4a%
750,000 i,uuu,uuu
4 AnA nnn
cuTb
F^^t

1,000,000 2,000,000 60%

2,CIOCI,000 5,000,000 TaYo
5,000,0CI0 tr0,000,0CI0 75s/a
'10,CI00,000 80%

2. Ori rnachinenies:
/at^^^
uldbS Assessrment t-evets

Residentiaf 50%
eornrneneiaf 8CI%
{ndustrial ECI%

3. On special elasses *
The assessrnent ieve{s ifon atn lar"los,
or.rilcfungs, macnrneries and othen irmpnovernrents shall he as foilov,rs:

Aetual t-.ise Assessrment fi-evef,s

Culturai 15@/a
Scientlfle 15Vo
t*{ospltai 154/o
Loeai Waten Eistnicts 1Aa/a
Govennment-swned on contro{Ied
Conporations erlgaged in the supply
Ana distribution of water andlon
Generaiior^r and transmlIssion of
Electric powen 10%"

.,;
i ir.ll-, =-
", "*
. ,
 c) ln the assessmeni of a coneiomlnium buiieiing, the roof eecx, iis
for..lndation and its structural eornponefllt sha[0 fornl pan or the
corr]n'lou area. The eornrnon areas as well as the safleable ar-ea
fonrn en rntegral pant of the buildfnE and shafl$ be added to the vaiule
of irre saleahle area, whiah sfiall produce the rnar$ret value of the
eondomlmium burildimg. The segregated aondornlmiurin ulnits whlettr
irave heen issr-red individurat Condomuniumr eentificate of -n-itle (e eT)
shall he assesscd using tlre "weighted avenage rnetfxod", whetreifl^l
the aggregate values shafl he distributed propontionately based on
the unit area indicated in the CCT. This stiali he app|ieab{e in the
assessmeRt of towRhouses and apantrnents with inoivlejuai
eondorniniurir eertifiaates of Titie on Traarsfer eertiflaate of Title.
Any innprovernent introduaed laten by the unit hr.lycrs, owners or
developers of eondominium unlts, apartment umits on ltownl^louses,
shrali be assessed independently using the SeheOule of Vanules fon
additional cornponents and "extras" as gullde fon
appraisallassessrnent. The assessed value of the additional
eornponent of unlt siratr{ ihen he added to the unit's onlginal
ASSeSSeCI VBrtt€.

d) The arnourli of iax to he pald by virtt"lc heneof sha[fl in mo case be

lowen than thre iax irnposed thereon in 2013. ,Any tax lncnease, as a
eCInseqLrenee of tnis ordir-I&nee, shall be staggened into two (2)
years at tlre nate sf 60% and 40% fon the finst yean (20tr21) aerdfon
the seeond year (20x5), respeativefly, pnovided that the said nates
are based on ihe Inonennenta{ vanues of neafl propenties. $-{oweven,

j) For the firsr yean (2014), the tora| a{'nounit o1i tax ito he paid on
{-and, Buiidings and othen strq..jetunes, and lMaefrinenies used
for r"esideniial; eorr'!r*nereial and indurstrial shalfl in neo case he
more than dourble of the taN il"nposed fon 20xB of the sanrle
reai property;
ii) For tl'le seeond year (2CIx5) and sueceeding years, tfie totatl
amoulnt of tax to be paid shrall in no ease exceed hy ,,1S0% of
tne tax irnposed for 2013;
iii) lt is urndenstsod therefone that the heretn siaggeneo nelief
purrsurar"lt to section 192 of R.A. 7160, /bid, shall he applied
only for a peniod of two (2) years from the effeativlty heneof.

SEC" 4. Those propenies wnieh have heen ciecNared and assessed as new or r"e*
assessed ineneasimg the assessrnen:t pnor to the effeetivity of this Ordinanee, wlth tax
deetranations having been issued and beaning erfeetivity dates of ..lanuany 1,
2012,
Jenuary tr, 20'tr3 and -.Ianuary 1, 2A14, shall be ne-assessed usrder this Ordinance, thnee
{3) years aften the effeetivity date as appeaning in the said tax dceflana6on.

sEe. s" Expenses incleient to tne genera! nevisron of nca{ propemy, assessnlenrt
arrc ,monitoning of eolleeiiorl of reai property'taxes sL.la{n be shaned pnopontionately
by llhre
e lty, tlhre e ity Sehool Board, and the tsanarrgays. The share of the
-a blty shall Oe pr,ovroec
in the appnopniation ordinanee. The snare str narangay shatl he based
or"l its slnare cf
ihe pnoceeds of ihe real propeniy tax while the share of rtre ei:ty Sehootr Board
shatl cc
taken fnom tl-!e Special Eeuaation Fulnd.

SE6. 6" !f any part, seetion or provisron of this Orcjinence, fon whatsoever^ reason, d
oe neid invalid on LJneor]stitutional, otner parts or ponions ihereof whichr d
-p
are nCIt affeeted
tnenehy sf'raitr rernain valid. h
\J
d
 SEe. 7. Aii other ordinances, acts, adminisrrarive orders, ruies and regutations
ineorrsistent with or eontrary to the provisions of this Ordinance are hereby cjeerneo
arnended, mrodified on othenniise repealcd accondingly.

SEC. 8. Effieetivity Glause" - This Ordinance shal{ take effect imrnediately.

Tinis Ondrnanee was finally enaeted by the Clty Couneil of Mani[a oNI
Nlovemhen 26, 20tr 3.

PRESIEED BY:

ERNESTCI C. flS[P .J f(.

fl " Acting Fresiding ("EI
(ffi cltv eouneit, tu ila

ATTESTED:

[*ucfld
rty$ovclnnrent Separtrndrt Ftead,p I
ffi
.u#1.
I A(Sunnctary to the City Couneit] $
i"
APPR.OVED tsY F{IS HONOR, Th{E MAYOR, 0N -Pe,: " <?^.-zaz

ffic
EPI{ EJMRGBT@ ESTRAMA
futayon
e ity of tuSanila

z1 $ IEJIf.Lr.

.g:
EDMffi
ei$ Governrnent Department l-{ead ilr
(Secretary to the Mayor)

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