ORDINANCE NO: 2002-217
"AN ORDINANCE ENACTING SCHEDULE OF FAIR 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, 2003 until December 31, 2003. Thereafter, the City Assessor shall undertake the general revision of property assessments and property classification once 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, 2003. All valuation, reassessments or assessments made after the first day of January of any year shall take effect on 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 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 the 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 196.35
Second Class 138.60 Third Class 80.85
Fourth Class 46.20
Commercial
First Class 433.12
Second Class 369.60
Third Class 288.75
Fourth Class 231.00
Industrial
First Class 346.50
Second Class 231.00
Third Class 173.25
Fourth Class 115.50
FOR BARANGAY OUTSIDE THE DISTRICT:
Residential
First Class 80.85
Second Class 46.20
Third Class 23.10
Fourth Class 11.55
Commercial
First Class 115.50
Second Class 91.24
Third Class 69.30
Fourth Class 42.73
Industrial
First Class 115.50
Second Class 92.40
Third Class 78.54
Fourth Class 49.66
SUBDIVISIONS
Subdivisions, regardless of location, shall be appraised and assessed with similar rates of the adjacent or nearby lots in the area for urban lands.
Schedule of Market Values for Agricultural Lands,
(Unit Value, Per Hectare):
IRRIGATED RICELAND
First Class 58,662.45
Second Class 34,650.00
Third Class 23,100.00
UNIRRIGATED RICELAND
First Class 15,165.15
Second Class 10,533.36
Third Class 8,523.30
UPLAND RICELAND
First Class 4,643.10
Second Class 3,615.15
Third Class 2,356.20
CORNLAND
First Class 8,108.00
Second Class 5,289.90
Third Class 2,702.70
COCOLAND
First Class 8,350.65
Second Class 6,999.30
Third Class 4,423.65
ABACALAND
First Class 2,887.75
Second Class 2,310.00
Third Class 1,732.50
RUBBERLAND
First Class 2,887.75
Second Class 2,310.00
Third Class 1,732.50
CACAOLAND
First Class 2,887.75
Second Class 2,310.00
Third Class 1,732.50
COFFEELAND
First Class 2,887.75
Second Class 2,310.00
Third Class 1,732.50
BANANALAND
First Class 1,732.50
Second Class 1,155.00
Third Class 808.50
BAMBOOLAND
First Class 1,732.50
Second Class 1,155.00
Third Class 808.50
TOBACCOLAND
First Class 5,197.50
Second Class 4,620.00
SUGARLAND
First Class 3,465.00
Second Class 2,310.00
Third Class 1,155.00
NIPALAND
First Class 4,620.00
Second Class 3,465.00
Third Class 2,310.00
MANGOLAND (Cebu, Carabao, Russian)
First Class 9,350.00
Second Class 8,800.00
Third Class 8,250.00
GEMILENALAND
First Class 16,075.50
Second Class 13,387.50
Third Class 10,731.00
Fourth Class 8,074.50
CASSAVALAND
First Class 1,100.00
Second Class 880.00
MANGROVE/SWAMPLAND
First Class 1,155.00
Second Class 924.00
PASTURELAND
First Class 1,386.00
Second Class 924.00
Third Class 693.00
FISHPOND
First Class 57,239.96
Second Class 35,354.55
Third Class 26,518.80
ORCHARDLAND
First Class 2,310.00
Second Class 1,732.50
Third Class 1,155.50
IDLELAND ---
Schedule of Market Values for Agricultural Improvements,
(Unit Value, Per Tree or Per Group):
COCONUT (Per tree)
First Class 57.75
Second Class 46.20
Third Class 34.65
ABACA (Per hill)
First Class 28.87
Second Class 23.10
Third Class 17.32
RUBBER (Per tree)
First Class 69.30
Second Class 57.75
Third Class 46.20
CACAO (Per tree)
First Class 57.75
Second Class 46.20
Third Class 34.65
COFFEE (Per tree)
First Class 57.75
Second Class 46.20
Third Class 34.65
BANANA (Per hill)
First Class 28.87
Second Class 23.10
Third Class 17.32
BAMBOO (Per clump)
First Class 69.30
Second Class 57.75
Third Class 46.20
AVOCADO (Per tree)
First Class 46.20
Second Class 34.65
Third Class 23.10
DURIAN (Per tree)
First Class 92.40
Second Class 69.30
Third Class 46.20
MANGO NATIVE (Per tree)
First Class 46.20
Second Class 34.65
Third Class 23.10
MANGO (NOT NATIVE)
First Class 69.30
Second Class 57.75
Third Class 46.20
LANZONES (Per tree)
First Class 46.20
Second Class 34.65
Third Class 23.10
JACKFRUIT (Per tree)
First Class 46.20
Second Class 34.65
Third Class 23.10
STARAPPLE (Per tree)
First Class 46.20
Second Class 34.65
Third Class 23.10
MARANG (Per tree)
First Class 46.20
Second Class 34.65
Third Class 23.10
COLO (Per tree)
First Class 46.20
Second Class 34.65
Third Class 23.10
MACOPA (Per tree)
First Class 23.10
Second Class 17.32
ORANGE (Per tree)
First Class 28.87
Second Class 23.10
SANTOL (Per tree)
First Class 28.87
Second Class 23.10
TAMBIS (Per tree)
First Class 23.10
Second Class 17.32
TIEZA (Per tree)
First Class 28.87
Second Class 23.10
ATIS (Per tree)
First Class 23.10
Second Class 17.32
CALAMANSI (Per tree)
First Class 23.10
Second Class 17.32
KASOY (Per tree)
First Class 23.10
Second Class 17.32
SERGUELLAS (Per tree)
First Class 23.10
Second Class 17.32
BLACKBERRY (Per tree)
First Class 23.10
Second Class 17.32
GEMILENA (Per tree)
First Class 400.00
Second Class 300.00
Third Class 200.00
Fourth Class 100.00
RAMBUTAN (Per tree)
First Class 273.24
Second Class 206.19
Third Class 139.15
IPIL-IPIL (Per tree)
First Class 55.00
Second Class 49.50
Third Class 44.00
Buildings - (See attached Schedule for Buildings and Other Structures "Annex A").
Schedule of Market Values for Pavements (Value: Per Square Meter)
FLOORS AND SLABS:
1. COMMERCIAL AND RESIDENTIAL BUILDING:
Plain 4' thick concrete slab P221.10/sq.m.
4' concrete with plain colored 221.10/sq.m.
1' x 8' cement tile floor 376.20/sq.m.
2. LIGHT INDUSTRY BUILDING: (Service and Gas Station and Factories, etc.)
3' ready mix pavement (bituminous asphalt) P199.10/sq.m.
4' slab with 1/2 round with temperature
reinforcement 258.50/sq.m.
3. HEAVY IN-CLASS 'A' CONCRETE
6' slab with 1/2 round with temperature
reinforcement to 0.50 cm. both ways P416.90/sq.m.
Schedule of Market Values for Fences (Per Linear Meter)
1. CONCRETE HOLLOW BLOCKS, 2 meters high
a. With plaster finish P 114.40/linear m.
b. Without plaster finish 84.70/linear m.
Add P 2.86 per linear meter for every meter additional height
2. ADOBE STONE, 2 meters high
a. With plaster finish on both sides 57.20/linear m.
b. Without plaster finish 44.00/linear m.
3. APITONG WITH APITONG POSTS SET ON
CONCRETE FOUNDATION P144.00/linear m.
4. YAKAL WITH YAKAL POSTS SET ON
CONCRETE FOUNDATION P177.10/linear m.
5. WROUGHT IRON GRILLS P2,238.50/linear m.
6. STEEL MATTING P1,442.10/linear m.
CHICKEN OR HOG WIRE ON TIMBER
FRAMES P144.10/linear m.
8. ROUND BARS P1,479.50/linear m.
9. GATES, 2 meters high
a. Plain with round bars P 1,479.50/linear m.
b. Round bars P 1,479.50/linear m.
Schedule of Base Unit Market Values for Other Classes of Lands
A. TIMBER LAND AND FOREST LAND BELONGING TO THE REPUBLIC OF THE PHILIPPINES THE BENEFICIAL USE OF WHICH HAS BEEN GRANTED TO A TAXABLE PERSON, APPRAISED OF THE COST OF THE ANNUAL ALLOWABLE CUT OF THE TIMBER WITHIN THE OPERATIONAL ARE OF THE CONCESSION:
Annual Allowable Cut:
Average price of logs/cu.m. P1,201.75
Extent of area location in each taxing jurisdiction and percentage in relation to the total concession area.
B. FOR PRIVATELY OWNED TIMBER AND FOREST LANDS
Timber land estimated to contain an average
volume of 100 cu.m. and above per hectare P12,650.00
Timber land estimated to contain an average
volume below 100 cu.m. but more than
50 c.m. per hectare 10,120.00
3. Timber land estimated to contain an average
volume of below 50 cu.m. per hectare 7,590.00
C. MINERAL LANDS:
1. METALLIC MINERAL LANDS
1. Patented lode mining claims , producing
or non-producing per hectare P8,228.00
2. Unpatented lode mining claims, which
may be patented per hectare P8,228.00
3. Unpatented non-producing lode mining
claims which may be patented per hectare P5,698.00
Patented placer mining claims, producing
or non-producing per hectare P5,698.00
4. Unpatented producing placer mining claim,
which may be patented per hectare P5,698.00
5. Unpatented non-producing placer mining
claims, which may be patented P2,849.00
2. NON-METALLIC MINERAL LANDS
1. Patented, producing or non-producing
per hectare P2,849.00
2. Unpatented, producing which may be
Patented, per hectare P2,849.00
3. Unpatented, non-producing, which may be
patented, per hectare P1,265.00
B. PARKS, CEMETERIES AND MEMORIALS:
To be valued with similar rates of the lots in the adjoining area.
Depreciation Table For Buildings & Other Structures: (See attached Depreciation Table for Buildings and Other Structures, "Annex B").
SECTION 6. Adjustment Factors for Urban Land.
1. Standard Depth -
a) For Residential Lands 20 meters
b) For Commercial Lands 20 meters
2. Corner Influence -
a) For Residential Lands + 20%
b) For Commercial Lands + 30%
3. Undeveloped Subdivisions - Thirty (30%) Percent of the
Base Market Value.
4. Abnormality low/sunken areas - Thirty (30%) Percent of the Base
Market Value.
SECTION 7. Adjustment Factors for Agricultural Lands.
Type of Roads:
a) Provincial or National Highways - No deduction from the basic
Value of 100%.
b) For other all-weather roads - Three (3%) Percent deduction
the basic value of 100%.
c) Dirt Roads - Six (6%) Percent deduction from
the basic value of 100%.
d) For no road outlet - Nine (9%) Percent deduction from
the basic value of 100%.
Type of Location:
Distance to: All-Weather Local Trading
(in km.) Road 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
Level
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
Level
300,000.00 25% 300,000.00 500,000.00 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
Level
300,000.00 30%
300,000.00 500,000.00 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
Level
300,000.00 45%
300,000.00 500,000.00 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 installations 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
Agricultural 40%
Residential 50%
Commercial 80%
Industrial 80%
d) On Special Classes: The assessment levels for all lands, buildings, machineries and other improvements:
Class
Cultural 15%
Scientific 15%
Hospital 15%
Local water districts 10%
Government-owned or controlled
corporations 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 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 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 14. 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 automatically be released to the 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 15. 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 16. Depreciation Allowance for Machinery. - For the purpose of Assessment, a depreciation allowance shall be made for machinery at the rate not exceeding five (5%) percent 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 so long as the machinery is useful and in operation.
SECTION 17. 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:
1. 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).
2. A fine of equivalent to 1/4 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 concerned within 30 days from the deadline.
SECTION 18. Imposition of Fees. - There shall be collected the following fees from every person requesting for copies of official records and documents, as well as annotation of bail bonds, loan annotation and research work.
SECTION 20. Repealing Clause. - All ordinance or parts thereof contrary or inconsistent herewith are hereby repealed or modified accordingly.
SECTION 21. Separability Clause. - This Ordinance shall take effect immediately after the required publication under applicable laws.
ENACTED AND APPROVED by the Sangguniang Panlungsod (7th City Council) of Pagadian City by virtue of Resolution No. 2002-1269 which was adopted during its 57th Regular Session held on October 29, 2002 at the Sangguniang Panlungsod Session Hall.