Provincial Assessor's Office | BetterBukidnon.org

Location

Provincial Capitol, Malaybalay City

Coverage

20 municipalities

Availability

Mon-Fri, 8AM-5PM

Capitol Line

(088) 813-5741

This page is a general guide written by volunteers. The official requirements, fees and processing times are in the Provincial Government of Bukidnon's Citizen's Charter. Requirements may vary, so confirm with the office before you go. Read the Citizen's Charter on bukidnon.gov.ph

About the Office

What the Provincial Assessor does under the Local Government Code

Property in a municipality

Municipal assessor

Start here; the Province reviews

Property in a city

City assessor

Malaybalay or Valencia

Who Can Apply

Property Owner

Or an authorized representative

Appointment

Walk-in

Inspection when needed

Under the Local Government Code of 1991 (Republic Act No. 7160), the Provincial Assessor appraises and assesses real property (land, buildings, machinery and other improvements) for real property tax purposes, keeps the assessment records and tax maps, and issues certified copies of assessment records on request.

The Provincial Assessor also has technical supervision over the city and municipal assessors and works with them on tax mapping and other assessment work. In the 20 municipalities, most transactions start at the municipal assessor's office and are reviewed and approved at the Provincial Assessor's Office.

Malaybalay City and Valencia City have their own city assessors. If your property is in one of the two cities, go to that city's assessor's office.

Tax Declaration Services

Declaring new property, new buildings and changes to existing property

A tax declaration shows the market value and assessed value of a property and is the basis for computing real property tax. It is not a land title. Declare new buildings and improvements, and update the record when a property is subdivided, consolidated, reclassified or demolished.

File the request

Go to the municipal assessor's office of the town where the property is located and submit the documents listed below.

Inspection, if needed

For new buildings, improvements or reclassification, the assessor's staff may inspect and measure the property.

Appraisal and assessment

The property is valued using the approved schedule of market values and the assessment levels set by ordinance.

Review and approval

The assessment is reviewed and approved at the Provincial Assessor's Office, and the tax declaration is released to you.

Required Documents

Proof of ownership, such as the title or deed

Existing tax declaration, if any

Building permit and plans, for new buildings

Approved survey or subdivision plan, if the lot changed

Valid government-issued ID

See the full guide to tax declarations

Transfer of Tax Declaration

After a sale, donation or inheritance of land or a building

Settle national taxes

Pay the taxes due to the BIR (for example capital gains, donor's or estate tax and documentary stamp tax) and get the electronic Certificate Authorizing Registration (eCAR).

Pay the transfer tax

For property in the 20 municipalities, pay the real property transfer tax at the Provincial Treasurer's Office. City property: pay at the city treasurer.

Register the transfer

For titled land, register the deed at the Registry of Deeds to get the new title in the new owner's name.

Apply for the new tax declaration

Submit the documents to the municipal assessor (or the city assessor for city property). The new tax declaration is issued in the new owner's name after review.

Required Documents

Notarized deed of sale, donation or extrajudicial settlement

BIR eCAR

Transfer tax official receipt

Proof that real property tax is paid up to date

Certified copy of the new title, for titled land

Valid government-issued ID

Certifications

Various certifications related to real property records

Certified true copy of a tax declaration

Certified copy of the field appraisal and assessment sheet (FAAS)

Certification of property holdings or of no property

Tax map or sketch of the lot

Make the request

Give the tax declaration number or the owner's name and the property's location, and state the purpose of the request.

Pay the fee

Pay the certification fee at the treasurer's office and keep the official receipt.

Receive the document

Show the receipt and your ID to claim the certified copy or certification.

Some records may be released only to the owner, an heir, or a representative with written authorization.

Assessment Appeals

If you disagree with the assessed value

Ask the assessor's office first to explain how your property was valued, and point out any error in the record, such as the wrong area, classification or owner.

If you still disagree, the Local Government Code lets the owner appeal the assessment to the Local Board of Assessment Appeals of the province (or of the city, for city property), and then to the Central Board of Assessment Appeals. Appeals have deadlines that run from the date you receive the notice of assessment, so act early.

An appeal does not stop the collection of the real property tax. Ask the treasurer's office about paying under protest.