MODULE 2

General
Revision
Purpose of General Revision

A general revision of real property assessments

serves two important purposes in addition to its
primary purpose of equalizing and updating
valuation as follows:
a. The real properties that have been lost from the tax
rolls are rediscovered; and
b. It enables the assessor to purge the rolls of the
double assessments of properties that have
accumulated through the years. It has the same
purpose as the periodic physical inventory conducted
by a business establishment.
Completion of the General Revision

A general revision of real property assessment shall

be considered completed after all the field work in the
municipality, province or city have been completed
and corresponding field appraisal and assessment
sheets (FAAS’s) of all properties have been prepared
and duly approved, and the data recorded in the
records of assessments. Subsequently, written
notices of revised assessments shall be sent to the
real property owners.
Legal Basis

SECTION 219. General Revision of assessments

and Property Classification. - The provincial, city or
municipal assessor shall undertake a general
revision of real property assessments within two (2)
years after the effectivity of this Code and every
three (3) years thereafter.
Legal Basis

SECTION 517. Omission of Property from Assessment or Tax

Rolls by Officers and Other Acts.
Any officer charged with the duty of assessing real property who
willfully fails to assess, or who intentionally omits from the
assessment or tax roll any real property which he knows to be
taxable, or who willfully or negligently under assesses any real
property, or who intentionally violates or fails to perform any duty
imposed upon him by law relating to the assessment of taxable real
property shall, upon conviction, be punished by a fine of not less than
One thousand pesos (Php1,000.00) nor more than Five thousand
pesos (Php5000.00), or by imprisonment of not less than one (1)
month nor more than six (6) months, or both such fine and
imprisonment, at the discretion of the court. x x x
Legal Basis

SECTION 517. Omission of Property from Assessment or

Tax Rolls by Officers and Other Acts. (continuation)

Any other officer required by this Code to perform acts relating to

the administration of the real property tax or to assist the
assessor or treasurer in such administration, who willfully fails to
discharge such duties shall, upon conviction be punished by a
fine of not less than Five hundred pesos (Php500.00) nor more
than Five thousand pesos (Php5000.00) or imprisonment of not
less than one (1) month nor more than six (6) months, or both
such fine and imprisonment, at the discretion of the court.
Legal Basis

SECTION 518. Government Agents Delaying Assessment

of Real Property and Assessment Appeals.
Any government official who intentionally and deliberately
delays the assessment of real property or the filing of any
appeal against its assessment shall, upon conviction, be
punished by a fine of not less than Five hundred pesos
(Php500.00) nor more than Five thousand pesos
(Php5000.00), or by imprisonment of not less than one (1)
month nor more than six (6) months, or both such fine and
imprisonment, at the discretion of the court.
Legal Basis

SECTION 275. General Assessment Revision; Expenses

Incident Thereto.
The Sanggunian of provinces, cities and municipalities within
the Metropolitan Manila Area shall provide the necessary
appropriations to defray the expenses incident to the general
revision of real property assessment.
All expenses incident to a general revision of real property
assessments shall, by ordinance of the Sangguniang
Panlalawigan, be apportioned between the province and the
municipality on the basis of the taxable area of the
municipality concerned. (See also LAR 1-92)
Budget Considerations

Estimated Total Expenses

Share of
Share of all
Province Municipalitie
s
Budget Components

 Determine Personnel Requirements in General Revision

Assessment Clerk Data Gatherer
Appraisers/LAAO Tax Mapper
Data Encoder Guide
 Determine the taxable and exempt real property units
(RPUs)
 Determine critical time table
 Estimate the number of personnel needed to complete the
revision based on the time table
 If present personnel complement is insufficient hire
additional personnel
 Conduct orientation trainings
 Create teams and designate/appoint team leader
Budget Considerations

 Determine the Supplies and Materials Requirements

FAAS Tax Declaration Form Assessment Roll
Form
TMCR Notice of Assessment Mylar Paper
Form
Index Card Carbon Paper Pen/Sign Pen
Pencils Computer ink/ribbon Correction Fluid
Typewriter ribbon Ruler Eraser

 Determine the number of taxable and exempt RPUs

 Compute the required number of forms, supplies and
materials needed to complete the general revision on
time
 Include the postal mail requirements if needed
Budget Considerations

 Determine the Equipment Requirements

 Typewriter
 Computer and Printer and peripherals
 T-Square
 Drawing instrument
 Binder
 Map filing cabinet
 Drawing table
 Motorcycle, utility vehicles
 Determine other requirements
 Gasoline
 Transportation allowance
 Meal allowance
 Overtime pay
 Etc.
Sample Computation

Estimated Total Expenses = P 8,000,000.00

Province/ Taxable Area Share in

Municipality (km2) Expenses
Province A 16,000.00
Municipality A 1,500.00
Municipality B 2,000.00
Municipality C 2,500.00
Municipality D 4,000.00
Municipality E 6,000.00
Total
Sample Computation

Estimated Total Expenses = P 8,000,000.00

Province/ Taxable Area Share in
Municipality (km2) Expenses
Province A 16,000.00 4,000,000.00
Municipality A 1,500.00 375,000.00
Municipality B 2,000.00 500,000.00
Municipality C 2,500.00 625,000.00
Municipality D 4,000.00 1,000,000.00
Municipality E 6,000.00 1,500,000.00
Total 8,000,000.00
End of Presentation

Thank You