Real-property taxation involves
three basic stages. First is the inventory of the tax base. Here,
LGUs make actual field inspection and record specific characteristics
and owners of parcels of real-property located within a certain
jurisdiction. Based on this information, LGUs prepare a schedule
of current and fair market values of all types of real properties.
This schedules is approved for application by the Sanggunian
Second, LGUs appraise each owner’s real-property on the basis of
the schedule. Thereafter, LGUs assess the properties based on the
assessment levels provided in the Local Government Code. Finally,
LGUs compute owners’ tax liabilities by applying the tax rate prescribed
by the Sanggunian Bayan. The LGUs then send notices of tax liabilities
to property owners.
The Office of the Municipal Assessor is currently
computerizing its Real Property Tax procedures and building-up
Databases thru the eRPTS System provided by the DOST-National
Computer Center. This is among the many services provided
by the NCC to the municipality of Guinayangan, Quezon for its being
one of the pilot LGUs in jumpstarting Electronic Governance in Local
Government Units in the country. In support to the eLGU
project of NCC, the Department of Trade and Industry (DTI) provided
the municipality of Guinayangan with 1 server and 4 workstations to
fasttrack the implementation of the eRPTS project.
Procedures for payment of your Real Property Tax
Secure a copy of any of the following:
- Last years payment receipt
- Old assessment
- Declaration of property
- Property's TCT
Proceed to the
Office of the Municipal Assessor for proper assessment
of your property. Look for the
Clerk or the Local Assessment Operations
Officer for assistance. Secure
from him a copy of the latest
declaration of your property if you do
not have it yet.
Proceed to the Office
of the Municipal Treasurer for proper payment.
Look for the Local Revenue Collection
Officer for assistance.
Please take note of the following:
- All arrears will be computed
- Choose from the type of payments (Annual,
Secure your official receipt and keep it for