LANDS Class Assessment Levels

Residential 20 %

Agricultural 40 %

Commercial 50 %

Industrial 50 %

Mineral 50 %

Timberland 20 %
 BUILDINGS AND STRUCTURES
1. Residential FMV
over / not over Assessment Levels

0 – 175k 0%
175 - 300 10%
300 - 500 20%
500 - 750 25%
750 - 1M 30%
1M - 2M 35%
2M - 5M 40%
5M - 10M 50%
10M - 60%
BUILDINGS AND STRUCTURES
2. Agricultural FMV
over/not over Assessment Levels
300 K 25%

300 - 500 30%

500 - 750 35 %

750 - 1M 40%

1M - 2M 45 %

2M - 50%
BUILDINGS AND STRUCTURES
3. Commercial/Industrial FMV

over /not over Assessment Levels

300K 30%
300 - 500 35%
500 -750 40%
750 - 1M 50%
1M - 2M 60 %
2M - 5M 70%
5M - 10M 75%
10M - 80%
BUILDINGS AND STRUCTURES
4. Timberland FMV

Over/not over Assessment Levels

300K 45%
300 - 500 50%
500 – 750 55%
750 - 1M 60%
1M - 2M 65%
2M 70%
BUILDINGS AND STRUCTURES
C. Machineries FMV

Agricultural 40%

Residential 50%

Commercial 80 %

Industrial 80%
D. On Special Classes ( improvements)
Actual use Assessment Levels

Cultural 15%

Scientific 15%

Hospital 15%

Local water districts 10%

GOCC 10%
(water and electric)
Tax Rate and Special Levy

Basic RPT Rate SEF Total Tax Rate

Province 1% 1% 2%

City 2% 1% 3%

Municipality 2% 1% 3%
within Metro Manila
RPT Computation

Idle Residential Lot 300 sq.m.

Quezon City
FMV 500 000
Assessment Level 20%
Assessed Value 100 000 = ( 500 000 x 20%)
RPT = Basic 2% + SEF 1% + idle 5%
2000 + 1000 + 5000
= 8000
Agricultural land 20 hectares
Barangay Kaunlaran, Kidapawan South Cotabato
FMV 1 000 000
Assessment Level 40%
Assessed Value 400 000
RPT = 4000 basic rpt + 4000 SEF
= 8000
Distribution: 35% = 8000 x 35% = 2800 province South Cotabato
40% = 8000 x 40% = 3200 municipality Kidapawan
25% = 8000 x 25% = 2000 barangay Kanluran
ON TAX DELINQUENCIES
1.Delinquency

2. Warrant/ notice to the assessor & ROD

3. Advertise sale/auction

4. Sale

5. Report sale to Sanggunian

(within 30 days from date of sale)

6. Preparation of Certificate of Sale.

7. Issuance of final deed of Sale.

( within 1 year after the date of sale)
Protest Procedure

1. Pay the tax under protest.

2. File written protest within 30 days after payment.

3. Local Treasurer decides within 60 days.

4. If denied, appeal to LBAA.

5. Appeal to CBAA within 30 days of adverse decision.

Claim/ Refund Procedure

1. Erroneous assessment.

2. Written claim/ refund.

3. Local Treasurer decides within 60 days.

4. If denied, appeal to LBAA within 30 days.