ORDINANCE NO: 1996-133 (Bill No. 0009) "AN ORDINANCE ENACTING SCHEDULE OF MARKET VALUES FOR THE DIFFERENT CLASSES OF REAL PROPERTY UNITS SITUATED IN THE CITY OF PAGADIAN FOR USE DURING THE GENERAL REVISION OF REAL PROPERTY ASSESSMENT, FOR USE IN REVALUATION AND REASSESSMENTS OF REAL PROPERTY UNITS AND FOR OTHER PURPOSES" BE IT ORDAINED BY THE SANGGUNIANG PANLUNGSOD OF PAGADIAN CITY IN SESSION ASSEMBLED: SECTION 1. - General Revision of Assessments and Property Classification. - The general revision of assessments and property classification of the City of Pagadian shall commence on January 1, 1996 until December 31, 1996. Thereafter, the City Assessor shall undertake the general revision of property assessments and property classification once in every three (3) years. SECTION 2. - Date of Effectivity of General Revision, Revaluation and Reassessments. - The Real Property Tax on the general revision of property assessments herein undertaken by the City Assessor shall take effect on January 1, 1997. All revaluation, reassessments or assessments made after the first day of January of the succeeding year; Provided, however, that the revaluation, assessment or reassessment of real property due to its partial or total destruction, or to a major change in its actual use, or to any great or sudden inflation or deflation of real property values or to the gross illegality of the assessments when made or to any other abnormal cause, shall be made within ninety (90) days from the date any such cause or causes occurred, and shall take effect at the beginning of the quarter next following the reassessment. SECTION 3. - Expenses Incident to General Revision of Assessments. - All expenses incident to a general revision of real property assessments shall be apportioned between the city and its barangays as determined by the City Assessor. Seventy (70%) Percent of the total expenses shall be appropriated by the City and the remaining thirty (30%) percent shall be apportioned among the component barangays on the basis of taxable area of the barangay concerned. SECTION 4. - Classes of Real Property for Assessment Purposes. - Real Property Units shall be classified as Residential, Agricultural, Commercial, Industrial, Mineral, Timberland, or Special; Provided, however, that real property shall be classified on the basis of actual use regardless of where it is located, whoever owns it and whoever uses it. SECTION 5. - The Schedule of Market Values for the Different Classes of Real Property Units. - The market values for the different classes of real property units for use during the general revision, revaluation, assessment or reassessment shall be as follows: Schedule of Market Values for Urban Lands, (Unit Value, Per Square Meter): FOR BARANGAY DISTRICTS: RESIDENTIAL First Class P178.50 Second Class 126.00 Third Class 73.50 Fourth Class 42.00 COMMERCIAL First Class P393.75 Second Class 336.00 Third Class 262.50 Fourth Class 210.00 INDUSTRIAL First Class P315.00 Second Class 210.00 Third Class 157.50 Fourth Class 105.00 FOR BARANGAY OUTSIDE THE DISTRICTS: RESIDENTIAL First Class P73.50 Second Class 42.00 Third Class 21.00 Fourth Class 10.50 COMMERCIAL First Class P105.00 Second Class 84.00 Third Class 63.00 Fourth Class 38.85 INDUSTRIAL First Class P105.00 Second Class 84.00 Third Class 63.00 Fourth Class 45.15 Schedule of Market Values for Agricultural Lands (Unit Value per Hectare): Irrigated Riceland First Class P53,329.50 Second Class 31,500.00 Third Class 21,000.00 Unirrigated Riceland First Class P13,785.50 Second Class 9,576.00 Third Class 7,749.00 Upland Riceland First Class P4,221.00 Second Class 3,286.50 Third Class 2,142.00 Cornland First Class P7,371.00 Second Class 4,809.00 Third Class 2,457.00 Coconut Land First Class P7,591.50 Second Class 6,363.00 Third Class 4,021.50 Abaca Land First Class P2,625.00 Second Class 2,100.00 Third Class 1,575.00 Rubber Land First Class P2,625.00 Second Class 2,100.00 Third Class 1,575.00 Cacao Land First Class P2,625.00 Second Class 2,100.00 Third Class 1,575.00 Coffee Land First Class P2,625.00 Second Class 2,100.00 Third Class 1,575.00 Banana Land First Class P1,575.00 Second Class 1,050.00 Third Class 735.00 Bamboo Land First Class P1,575.00 Second Class 1,050.00 Third Class 735.00 Tobacco Land First Class P4,725.00 Second Class 4,200.00 Sugar Land First Class P3,150.00 Second Class 2,100.00 Third Class 1,050.00 Nipa Land First Class P4,200.00 Second Class 3,150.00 Third Class 2,100.00 Mangrove/Swampland First Class P1,050.00 Second Class 840.00 Pasture Land First Class P1,260.00 Second Class 840.00 Third Class 630.00 Fishpond First Class P52,038.00 Second Class 32,140.50 Third Class 24,108.00 Orchard Land First Class P2,100.00 Second Class 1,575.00 Third Class 1,050.00 Mango First Class P8,500.00 Second Class 8,000.00 Third Class 7,500.00 Gemilena Land First Class P16,075.50 Second Class 13,387.50 Third Class 10,731.00 Fourth Class 8,840.00 Cassava Land First Class P1,000.00 Second Class 800.00 Schedule of Market Values for Agricultural Improvements, (Unit Value per tree or per group): Coconut (Per tree) First Class P52.50 Second Class 42.00 Third Class 31.50 Abaca (Per hill) First Class P26.25 Second Class 21.00 Third Class 15.75 Rubber (Per tree) First Class P63.00 Second Class 52.50 Third Class 42.00 Cacao (Per tree) First Class P52.50 Second Class 42.00 Third Class 31.50 Coffee (Per tree) First Class P52.50 Second Class 42.00 Third Class 31.50 Banana (Per hill) First Class P26.25 Second Class 21.00 Third Class 15.75 Bamboo (Per Clump) First Class P63.00 Second Class 52.50 Third Class 42.00 Avocado (Per tree) First Class P42.00 Second Class 31.50 Third Class 21.00 Durian (Per tree) First Class P84.00 Second Class 63.00 Third Class 42.00 Mango Native (Per tree) First Class P42.00 Second Class 31.50 Third Class 21.00 Mango Not Native (Per tree) First Class P63.00 Second Class 52.50 Third Class 42.00 Lanzones (Per tree) First Class P42.00 Second Class 31.50 Third Class 21.00 Jackfruit (Per tree) First Class P42.00 Second Class 31.50 Third Class 21.00 Starapple (Per tree) First Class P42.00 Second Class 31.50 Third Class 21.00 Marang (Per tree) First Class P42.00 Second Class 31.50 Third Class 21.00 Colo (Per tree) First Class P42.00 Second Class 31.50 Macopa (Per tree) First Class P21.00 Third Class 15.75 Orange (Per tree) First Class P26.25 Third Class 21.00 Santol (Per tree) First Class P26.25 Second Class 21.00 Tambis (Per tree) First Class P21.00 Second Class 15.75 Tieza (Per tree) First Class P26.25 Second Class 21.00 Atis (Per tree) First Class P21.00 Second Class 15.75 Calamansi (Per tree) First Class P21.00 Second Class 15.75 Kasoy (Per tree) First Class P21.00 Second Class 15.75 Serguellas (Per tree) First Class P21.00 Second Class 15.75 Blackberry (Per tree) First Class P21.00 Second Class 15.75 Rambutan (Per tree) First Class P248.50 Second Class 187.45 Third Class 126.50 Ipil-Ipil (Per tree) First Class P50.00 Second Class 45.00 Third Class 40.00 Buildings - Please see attached Schedule for Buildings and other structures (ANNEX "A"). Schedule of Market Values for Pavements (Value: Per Square Meter) Floors and Slabs: COMMERCIAL AND RESIDENTIAL BUILDINGS: Plan 4" thick concrete slab P201.00 4" concrete slab with plain colors 201.00 1" x 8" cement tile floor 342.00 LIGHT INDUSTRY BUILDINGS: (Service and Gas Station and Factories, etc.) 3" ready mix pavement (bituminous asphalt) P181.00 4" slab with ? round W.I. bars for temperature reinforcement 235.00 HEAVY IN-CLASS "A" CONCRETE: 6" slab with ? round W.I. bars for temperature reinforcement to 0.50 cm. Both ways 379.00 Schedule of Market Values for Fences (Per Linear Meter) 1. CONCRETE HOLLOW BLOCKS 2 meter high a. with plaster finish P104.00 b. without plaster finish 77.00 Add P12.60 per linear meter for every meter additional height. 2. ADOBE STONE 2 meter high a. with plaster finish on both sides P52.00 b. without plaster finish 40.00 3. APITONG WITH APITONG POSTS SET ON CONCRETE FOUNDATION P131.00 4. YACAL WITH YACAL POSTS SET ON CONCRETE FOUNDATION P161.00 5. WROUGHT IRON GRILLS P2,035.00 6. STEEL MATTING P1,311.00 7. CHICKEN OR HOG WIRES ON TIMBER FRAMES P131.00 8. ROUND BARS P1,345.00 9. GATES 2 meter high a. Plain with round bars P1,345.00 b. Round bars 1,345.00 Schedule of Market Value for Supplementary Structures: FOUNDATION: Building in excess of 3 storey add: Type - I Foundation area x P110 x number of excess floor Type - II Foundation area x P70 x number of excess floor FLOORING: Floor finish other than concrete or cement tiles Granolithic, linotile, vinyl, asphalt & wood tiles add P130/sq.m. to basic rate Crazy-cut marble, add P400/sq.m. Marble, add P600 to P800/sq.m. (affected area) WALLING AND PARTITIONING: Marble, add P600 to P810/sq.m. (affected area) Synthetic Marble and other polish finish, add P210/sq.m. Washout finish and other similar finish, add P210/sq.m. Narra and other similar panel, add P130/sq.m. FENCE: Adobe fence, P320/sq.m.; CHB 4", P400/sq. m.; 6" CHB with iron grills and gate, P330/sq. m. CEILING: Ordinary drop ceiling on R.C. Bldg., add P140/sq. m. Luminous, add P210/sq. m. Narra & other special panels, add P130/sq. m. SPECIAL ALUMINUM GLASS PANEL: Ordinary size, add P210 to P400/sq. m. Extra size, add P400 to 810/sq. m. Standard Heights of Buildings: Excess height - add 5% for every foot to basic rate Deficiency in height - subtract 5% for every foot from basic rate. Standard height: Classification 1-10, 3m. 11 10m. 12 & 14, 4.50m. to 5m. 13, 5m. 15, 5m. Other Plus or Minus Adjustment Factors: 1. DECK: a) Open-area x 20% of basic rate b) Covered (no siding) Area x 30% of basic rate 2. PAVEMENT: a) Asphalt one course - P100/sq. m. b) Concrete, P35 for every inch thick/sq. m. 3. CARPORT: 40% of Base Value 4. MEZZANINE: 60% of Base Value 5. TERRACE (COVERED): 50% of Base Value 6. TERRACE (OPEN): 10% of Base Value 7. ROOFING: Clay tiles/asbestos add 10% of Base Value 8. BASEMENT: Add 10% of Base Value 9. BALCONY: 50% of Base Value Schedule of Base Unit Market Values for Other Classes of Lands Timber Land and Forest Land belonging to the Republic of the Philippines, the Beneficial Uses of which has been granted to a taxable person, appraised of the Cost of the Annual Allowable Cut of the Timber within the Operational Area of the Concession: Annual Allowable Cut: Average price of logs/cu. m. P1,092.50 Extent of area located in each taxing jurisdiction and percentage in relation to the total concession area. FOR PRIVATELY OWNED TIMBER AND FOREST LANDS: 1. Timber land estimated to contain an average volume of 100 cu. m. and above per hectare P11,500.00 2. Timber land estimated to contain an average volume of below 100 cu. m. but not less than 50 cu. m. per hectare 9,200.00 3. Timber land estimated to contain an average volume of below 50 cu. m. per hectare 6,900.00 MINERAL LANDS: METALLIC MINERAL LANDS: 1. Patented Lode mining claims, producing or non-producing per hectare P7,480.00 2. Unpatented lode mining claims, which may be patented per hectare 7,480.00 3. Unpatented non-producing lode mining claims which may be patented per hectare 5,180.00 4. Patented placer mining claims, producing or non-producing per hectare 5,180.00 5. Unpatented producing placer mining claims, which may be patented per hectare 5,180.00 6. Unpatented non-producing placer mining claims, which may be patented, per hectare 2,590.00 NON-METALLIC MINERAL LANDS: 1. Patented, producing or non-producing per hectare 2,590.00 2. Unpatented, producing which may be patented, per hectare 2,590.00 3. Unpatented, non-producing, which may be patented, per hectare 1,150.00 III. PARKS, CEMETERIES AND MEMORIALS: To be valued with similar rates of the lots in the adjoining area. DEPRECIATION TABLE FOR BUILDINGS & OTHER STRUCTURES: AGE YEARS 20 YEARS AVERAGE REM. LIFE YEARS LIFE % GOOD 25 YEARS AVERAGE REM. LIFE YEARS LIFE % GOOD 30 YEARS AVERAGE REM. LIFE YEARS LIFE % GOOD 40 YEARS AVERAGE REM. LIFE YEARS LIFE % GOOD 80 YEARS AVERAGE REM. LIFE YEARS LIFE % GOOD 0 20 100 25 100 30 100 40 100 80 100 1 19 95 24 96 29 97 39 98 79 99 2 18 90 23 92 28 93 38 95 78 98 3 17 85 22 88 27 90 37 93 77 97 4 16 80 21 84 26 86 36 90 76 96 5 15 75 20 80 25 83 35 88 75 95 6 14 70 19 76 24 80 34 85 74 94 7 13 65 18 72 23 76 33 83 73 93 8 12 60 17 68 22 73 32 80 72 92 9 11 55 16 64 21 70 31 78 71 91 10 10 50 15 60 20 66 30 75 70 90 11 9 45 14 56 19 63 29 73 69 89 12 8 40 13 52 18 60 28 70 68 88 13 7 35 12 48 17 56 27 68 67 87 14 6 30 11 44 16 53 26 65 66 86 15 5 25 10 40 15 50 25 63 65 85 16 4 20 9 36 14 46 24 60 64 84 17 3 15 8 32 13 43 23 58 63 83 18 2 10 7 28 12 40 22 55 62 82 19 1 5 6 24 11 36 21 53 61 81 20 0 5 20 10 33 20 51 60 80 21 4 16 9 30 19 48 59 79 22 3 12 8 26 18 46 58 78 23 2 8 7 23 17 43 57 77 24 1 4 6 20 16 41 56 76 25 0 5 16 15 38 55 75 26 4 13 14 36 54 74 27 3 10 13 33 53 73 28 2 6 12 31 52 72 29 1 2 11 28 51 71 30 0 10 26 50 70 31 9 23 49 69 32 8 21 48 68 33 7 18 47 67 34 6 16 46 66 35 5 13 45 65 36 4 11 44 64 37 3 8 43 63 38 2 6 42 62 39 1 3 41 61 40 0 40 60 41 39 59 42 38 58 43 37 57 44 36 56 45 35 55 46 34 54 47 33 53 48 32 52 49 31 51 50 30 50 51 29 49 52 28 48 53 27 47 54 26 45 55 25 43 56 24 41 57 23 39 58 22 37 59 21 35 60 20 33 61 19 31 62 18 29 63 17 27 64 16 25 65 15 23 66 14 21 67 13 19 68 12 17 69 11 15 70 10 13 71 9 11 72 8 9 73 7 8 74 6 7 75 5 6 76 4 5 77 3 4 78 2 2 79 1 1 80 0 SECTION 6. - Adjustment Factors for Urban Land. Standard Depth - a) For Residential Lands - 20 meters b) For Commercial Lands - 30 meters Corner Influence - a) For Residential Lands + 20% b) For Commercial Lands + 30% Undeveloped Subdivisions -30% of the base market value Abnormally low/sunken areas -30% of the base market value SECTION 7. - Adjustment Factors for Agricultural Lands. Type of Roads: Provincial or National Highways - no deduction from the basic value of 100% For Other all-weather roads - 3% deduction from the basic value of 100% Dirt Roads - 6% deduction from the basic value of 100% For no road outlet - 9% deduction from the basic value of 100% Type of Location: Distance in km. To: a) All weather road b) Local Trading Center(Poblacion) 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% SECTION 8. - Assessment Levels. The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be at the following rates: a) On Lands: Assessment Levels Class Residential 15% Agricultural 40% Commercial 50% Industrial 50% Mineral 50% Timberland 20% b) On Buildings and Other Structures: 1. Residential Fair Market Value Over Not Over Assessment P175,000.00 0% P175,000.00 300,000.00 7% 300,000.00 500,000.00 20% 500,000.00 750,000.00 25% 750,000.00 1,000,000.00 30% 1,000,000.00 2,000,000.00 35% 2,000,000.00 5,000,000.00 40% 5,000,000.00 10,000,000.00 50% 10,000,000.00 60% 2. Agricultural Fair Market Value Over Not Over Assessment P300,000.00 25% P300,000.00 500,000.00 30% 500,000.00 750,000.00 35% 750,000.00 1,000,000.00 40% 1,000,000.00 2,000,000.00 45% 2,000,000.00 50% 3. Commercial/Industrial Fair Market Value Over Not Over Assessment P300,000.00 30% P300,000.00 500,000.00 35% 500,000.00 750,000.00 40% 750,000.00 1,000,000.00 50% 1,000,000.00 2,000,000.00 60% 2,000,000.00 5,000,000.00 70% 5,000,000.00 10,000,000.00 75% 10,000,000.00 80% 4. Timberland Fair Market Value Over Not Over Assessment P300,000.00 45% P300,000.00 500,000.00 50% 500,000.00 750,000.00 55% 750,000.00 1,000,000.00 60% 1,000,000.00 2,000,000.00 65% 2,000,000.00 70% c) On Machineries: Machinery, as referred to in this Ordinance embraces, but is not limited to machines, equipments, mechanical contrivances, instruments, appliances or apparatus, which may or may not be attached permanently or temporarily, to the real property. It shall include physical facilities for production, the installation and appurtenant service facilities, those which are mobile, self powered or self propelled, and those not permanently attached to the real property which are actually, directly and exclusively used to meet the needs of the particular industry, business or activity and which by their nature and purpose are designed for or necessary to the concern of the industry: manufacturing, mining, logging, commercial, industrial or agricultural. Class Assessment Levels Agricultural 40% Residential 50% Commercial 80% Industrial 80% d) On Special Classes: The assessment levels for all lands, buildings, machineries and other improvements: Actual Use Assessment Levels Cultural 15% Scientific 15% Hospital 15% Local Water Districts 10% Government-owned or controlled corporation engaged in the supply and distribution of water and/or generation and transmission of electric power. 10% SECTION 9. - Unit Land Value Map. - The City Assessor shall construct a Unit Land Value Map for Urban Lands of the City upon which information and market value shall be recorded graphically in accordance with Section 4 hereof. SECTION 10. - Applicability of the Schedule of Market Value. - Real Property shall be valued for taxation purposes on the basis of the Schedule of Market Values. As far as properly applicable, such schedule shall be controlling, except where the property to be assessed is not of the same kind as classified in the schedule or where the value is not fixed, the same shall be valued at its market value independent of said schedule. SECTION 11. - Levy on Real Property for the Basic Tax. - There is hereby levied an annual ad valorem tax of one and one-fourth (1.25%) percent of the assessed value of real property for the basic real property tax. SECTION 12. - Additional Levy on Real Property for the Special Education Fund (SEF). - There is hereby levied an annual tax of one (1%) percent on the assessed value of real property which shall be in addition to the basic real property tax, the proceeds thereof shall exclusively accrue to the Special Education Fund. SECTION 13. - Additional Ad Valorem Tax on Idle Lands. - There is hereby levied an annual tax on idle lands at the rate of five (5%) percent on the assessed value of real property which shall be in addition to the basic real property. SECTION 14. - Proceeds on the Basic Real Property Tax. - The proceeds on the basic real property tax, including interest thereon, shall be distributed as follows: City Share - Seventy (70%) Percent shall accrue to the general fund of the city. Barangay Share - Thirty (30%) Percent shall be distributed among the component barangays of the cities where the property is located in the following manner: Fifty (50%) Percent shall accrue to the barangay where the property is located, and the remaining Fifty (50%) Percent shall accrue equally to all component barangays of the city. SECTION 15. - Proceeds on the Additional One (1%) Percent SEF Tax. - The proceeds from the additional one (1%) percent tax on real property accruing to the Special Education Fund (SEF) shall be automatically released to the local city school board: Provided, however, that the proceeds shall be allocated for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipments, educational research, purchases of books and periodicals and sports development as determined and approved by the local city school board. SECTION 16. - Proceeds on Idle Land Tax. - The proceeds of the additional real property tax on idle lands shall accrue equally to the general fund of the city and the barangay where the land is located. SECTION 17. - Depreciation Allowance for Machinery. - For purposes of assessment, a depreciation allowance shall be made for machinery at the rate not exceeding 5% of the original cost for every year of use provided however that the remaining value of all kinds of machinery shall be fixed at not less than twenty (20%) percent of such original or replacement cost for so long as the machinery is useful and in operation. SECTION 18. - Imposition of Fines Upon Failure to File Sworn Statement. Any person who failed to file sworn statement declaring the true and correct fair market value of real property, within the prescribed period, shall be fined as follows: Shall be fined at the rate of P20.00 if the sworn statement is filed within 30 days from the deadline of filing (June 30). A fine equivalent to ? of 1% of the entire consolidated Assessed Value of his real property or properties in addition to the standard fine of P20.00 if the sworn statement is not filed by person concern within 30 days from the deadline. SECTION 19. - Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents, as well as annotations of bailbonds, loan annotation and research work. SECTION 21. - Repealing Clause. - All ordinance or parts thereof contrary or inconsistent herewith are hereby repealed or modified accordingly. SECTION 18. - Effectivity Clause. - This Ordinance shall take effect immediately after the required publication under applicable laws. ENACTED AND APPROVED by the Fifth City Council of Pagadian City during its 53rd Regular Session held on July 1, 1996 at the Sangguniang Panlungsod Session Hall.