EDUCATOR’S PARTNERSHIP IN REAL PROPERTY TAXATION

CONTRIBUTORS/WRITERS

ANNIE G. BELTRAN, CPA, MBA EDGAR C. DE GUZMAN

Local Treasury Operation Officer IV City Treasurer
Acting Assistant City Treasurer

JUNETTE D. CABALLERO, MPA LEILA L. IBITA

Local Revenue Collection Officer III EPS – Araling Panlipunan
OIC, Real Property Tax Division

JOHANNE MAY Q. LOGRONIO, MBA LORNA C. RAGOS

Local Treasury Operation Officer III EPS-LRMDS

BERNADETH ANN R. MANUEL JECSON L. OAFALLAS

Local Treasury Operation Officer I LRMDS PDO II

CARISSA T. CAJES, REA JEFFREY E. SANTIAGO

Local Assessment Officer IV LRMDS Librarian II

ARALING PANLIPUNAN TEACHER- WRITERS

SHERYL BEATINGO ARCITA B. BRIONES TEODESITA C. ANDRADA

Grade 10, AP Teacher Grade 9, AP Teacher Grade 9, AP Teacher
Assumpta ST Inc. Liboganon Integrated School Laureta National HS

AMOR B.SAGUIRE RANDON I. MONTOJO RICARDO NOVER G. MARALIT

Filipino/AP Teacher Grade 9, AP Teacher Grade 9, AP Teacher
UM Tagum College Pandapan Integrated School Pipisan Maug NHS

MIGUELA O. CORONEL BRINDA L. AMARILLO MARNEL D. GEOLON

Grade 9, AP Teacher Grade 9, AP Teacher Grade 7/8, AP Teacher
Canocotan National HS La Filipina National HS Sto. Niño College

MELLIZA JANE JOCOY KATHERINE ANN A. BASANASO DELIO C. CAYA

Grade 9, AP Teacher Grade 9, AP Teacher ALS Teacher
Busaon Integrated School Tagum National Trade School

HERMIE L. NATAD MARIA JADE L. JABON ELINA G. PUNAY

Grade 9, AP Teacher Grade 9, AP Teacher ALS Teacher
Tagum City National HS Tagum City National CHS
This material was digitized by the City Government of Tagum – Office of the City

Treasurer and Learning Resource Management and Development System

(LRMDS) Division of Tagum City, DepEd RO XI

This is intended for Grade 9 Students – Araling Panlipunan Subject

This first digital edition has been produced for print and online distribution within

the Department of Education, Philippines via the Learning Resources

Management Development Systems (LRMDS) Portal by Region XI.

http://lrmds.deped.gov.ph
 ACKNOWLEDGMENT

Many work collaboratively to make this Real Property Taxation possible.

Foremost, this is need-based and is intended as a supplementary learning
materials in the teaching-learning of Economics in the public schools of Tagum
City. Moreover, this serves as a support to education and at the same time serves
as legacy of the following:

• HON. ALLAN L. RELLON, DPA, PhD. – City Mayor for the support
beneficial to the people of Tagum City;

• EDGAR C. DE GUZMAN – City Treasurer, Tagum City for the assistance

and encouragement;

• Dr. NELSON C. LOPEZ, CESO VI – OIC – Schools Division Superintendent

for the endorsement and approval;

• Dr. LEILA G. IBITA – Education Program Supervisor – Araling Panlipunan

for the technical assistance on the development of the materials;

• Dr. LORNA C. RAGOS - Education Program Supervisor – LRMDS for the

critiquing and final editing of the materials;

• JECSON L. OAFALLAS – Project Development Officer II for the lay outing

of the cover;

• To the Contributors/Writers:

- ANNIE G. BELTRAN, CPA, MBA

- JUNETTE D. CABALLERO, MPA

- JOHANNE MAY Q. LOGRONIO, MBA

- CARISSA T. CAJES, REA

- BERNADETH ANN R. MANUEL

- SHERYL BEATINGO
 - AMOR B. SAGUIRE

- MIGUELA O. CORONEL

- MELLIZA JANE JOCOY

- HERMIE L. NATAD

- MARIA JADE L. JABON

- TEODESITA C. ANDRADA

- RICARDO NOVER G. MARALIT

- ARCITA B. BRIONES

- BRANDON I. MONTOJO

- BRINDA L. AMARILLO

- KATHERINE ANN A. BASANASO

- DELIO C. CAYA

- ELINA G. PUNAY

- MARNEL D. GEOLON

Deep appreciation is also given to the employees of City Treasurer’s

Office and City Assessor’s Office who generously shared their time for the

realization of these materials.

Above all, to Almighty GOD from whom all good things come.
 COPYRIGHT NOTICE

Section 9 of Presidential Decree No. 49 provides:

“ No copyright shall subsist in any work of the Government of the Republic

of the Philippines. However, prior approval of the government agency of

office wherein the work is created shall be necessary for exploitation of such

work for profit.”

This material has been developed within the City Government of Tagum –

Office of the City Treasurer which is aligned with the Revenue Generation Program

– Tax Information Dissemination.

This can be reproduced for educational purposes and the source must be

clearly acknowledged. The material may be modified or enhanced but the original

work must be acknowledged. Derivatives of the work including creating an edited

version, an enhancement or a supplementary work are permitted provided all

original work is acknowledged and the copyright is attributed. No work may be

derived from this material for commercial purpose and profit.

City Government of Tagum

Office of the City Treasurer
Office of the City Assessor
DepEd LRMDS– Division of Tagum City
 GENERAL PROVISION ON REAL PROPERTY TAXATION

Pamantayan sa Pagkatuto:

Napahahalagahan ang papel na ginampanan ng pamahalaan kaugnay ng

mga patakarang piskal na ipinatupad nito.

A. Paksa: Real Property Tax

Sanggunian:

*R.A 7160, Local Government Code of 1991.

*City Ordinance No. 01 S-2007 Revenue Code of Tagum City.

B. Layunin:

1. Nailalapat ang kahulugan ng Real Property Tax

2. Natutukoy ang klasipikasyon at kahalagahan ng Real Property Tax

3. Naipapakita ang ugnayan ng pagbabayad ng Real Property Tax sa buhay ng

tao.

C. Pamamaraan

I. Pagganyak: Itanong

1. Anu-anong mga pasyalan ang inyong mga napuntahan dito sa Tagum City?

2. Kailan kayo huling namasyal o nakapaglaro dito?

3. Alam ba ninyo kung magkano ang ginastos para mapanatiling malinis ang mga

pampublikong pasyalan, palaruan at kahit na sa ating paaralan? Saan kaya galing

ang mga ito?

Page | 1
Gawain 1: Larawan! Kilalanin!

Piliin sa mga sumusunod na mga larawan ang real property at tukuyin kung

ano ang klasipikasyon nito kung ito ba ay residential, agricultural, commercial o

industrial.

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Pamprosesong Tanong:

1. Sa mga napiling larawan, ano ang naging batayan ninyo?

2. Naging madali ba sa inyo na tukuyin ang klasipikasyon ng Real Property? Bakit?

3. Bakit kailangan nating matukoy ang bawat klasipikasyon ng Real Property?

Aralin:

Real Property

Refers to lands, buildings and machineries intended by the owner of the land or

building for an industry or work which may be carried on in an building or on a land and

which tend directly to meet the needs of the said industry or works.

FUNDAMENTAL PRINCIPLES

The appraisal, assessment, levy and collection of real property tax shall be guided

by the following fundamental principles.

(a) Real property shall be appraised at its current and fair market value;

(b) Real property shall be classified for assessment purposes on the basis of its

actual use;

(c) Real property shall be assessed on the basis of a uniform classification within

each local government unit;

(d) The appraisal, assessment, levy and collection of real property tax shall not be

let to any private person; and

(e) The appraisal and assessment of real property tax shall be equitable.

Page | 4
DEFINITION OF TERMS

Acquisition Cost

• For newly acquired machinery not yet depreciated and appraised within the year

of its purchase, refers to the actual cost of the machinery to its present owner,

plus the cost of the machinery to its present owner, plus the cost of

transportation, handling, and installation at the present site.

Actual use

• To the purpose for which the property is principally or predominantly utilized by

the person in possession thereof.

Ad valorem tax

• Is a levy on real property determined on the basis of a fixed proportion of the

value of the property.

Agricultural land

• Is land devoted principally to the planting of trees, raising of crops, livestock and

poultry, dairying, salt making, inland fishing and similar aquaculture activities,

and other agricultural activities, commercial or industrial land.

Appraisal

• Is the act or process of determining the value of property as of a specific date

for a specific purpose.

Assessment

• Is the act or process of determining the value of a property, or proportion thereof

subject to tax, including the discovery, listing, classification, and appraisal of

properties.

Page | 5
Assessment level

• Is the percentage applied to the fair market value to determine the taxable value

of the property.

Assessed value

• Is the fair market value of the multiplied by the assessment level. It is

synonymous to taxable value.

Commercial land

• Is land devoted principally for the object of profit and is not classified as

agricultural, industrial, mineral, timber, or residential land.

Depreciated value

• Is the value remaining after deducting depreciation from the acquisition cost.

Economic life

• Is the estimated period over which it is anticipated that a machinery or

equipment may be profitably utilized.

Fair market value

• Is the price at which a property may be sold by a seller who is not compelled to

sell and bought by a buyer who is not compelled to buy.

Improvement

• Is a valuable addition made to a property or an amelioration in its condition,

amounting to more than a mere repair or replacement of parts involving capital

expenditures and labor, which is intended to enhance its value, beauty, or utility

or to adapt it for new or further purposes.

Page | 6
Industrial land

• Is land devoted principally to industrial activity as capital investment

Machinery

• Embraces machines, equipment, mechanical contrivances instruments,

appliances or apparatus w/c may or may not be attaches, permanently or

temporarily, to the real property.

Reassessment

• Is the assigning of new assessed values to property, particularly real estate, as

the result of a general, partial, or individual reappraisal of the property.

Remaining economic life

• The period of time expressed in years from the date of appraisal to the date

when the machinery becomes valueless.

Remaining value

• The value corresponding to the remaining useful life to the machinery.

Residential land

• Land principally devoted to habitation.

Page | 7
Page | 8
Gawain 2: Name it!

Tukuyin ang ang klasipikasyon ng mga ari-arian o Real Properties batay sa

mga larawang nakapaloob.

KLASIPIKASON NG MGA ARI-ARIAN

Pamprosesong Tanong:

1. Anu- ano ang inyong mga nabuong pangalan o salita? At ano ang tawag sa mga

ito?

2. Ito ba ay pinapatawan ng buwis? Ano naman ang tawag sa buwis na ipinapataw

dito?

3. Bilang mamamayan, gaano kahalaga ang pagbabayad ng Real Property Tax?

Page | 9
Gawain 3: Bayad Na! Buwis Mo, Buhay Mo!

Kapag kayo o ang iyong mga magulang ay magbabayad ng buwis, ang

perang inyong ibinayad ay mapupunta sa;

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Edukasyon (Education)

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20Fabric%20(15).jpg

Paggawa at pagsasaayos ng kalsada at ibp. (Construction and Maintenance)

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8b52b2e51b963041c72efca.jpg

Pamprosesong tanong:

1. Ano ang Real Property?

2. Anu-ano ang klasipikasyon ng Real Property?

Page | 11
3. Ano ang Real Property Tax?

4. Mahalaga ba ang pagbabayad ng Real Property Tax? Ipaliwanag.

D. Paglalahat

TANDAAN!

Real Property

A land which is the property of some person and all structures (also called

improvements or fixtures) integrated with or affixed to the land, including buildings,

machinery, wells, dams, ponds, mines, canals, and roads, among other things.

Real Property Tax

A real property tax is a local tax on the value of real estate. The property may be

assessed at full value, which is presumably the price that the owner could sell it for in the

current market, or using some other valuation method.

The most important tax revenue of local government units.

Fundamental Principles

The appraisal, assessment, levy and collection of real property tax shall be guided by the

following fundamental principles.

(a) Real property shall be appraised at its current and fair market value;

(b) Real property shall be classified for assessment purposes on the basis of its

actual use;

(c) Real property shall be assessed on the basis of a uniform classification within

each local government unit;

(d) The appraisal, assessment, levy and collection of real property tax shall not be

let to any private person; and The appraisal and assessment of real property tax shall be

equitable..

Page | 12
Classification of Real Properties

Agricultural- Land devoted principally to the planting of trees, raising of crops, livestock

and poultry, dairying, salt making, inland fishing and similar aquaculture activities,

commercial or industrial land.

Commercial Land- Land devoted principally to the object of profit and is not classified as

agricultural, industrial, mineral, timber, or residential land.

Industrial Land- Land devoted principally to industrial activity as capital investment.

Residential Land- Land principally devoted to habitation.

E. Karagdagang Gawain

Gawain 4: Be a Star!

Batay sa mga natalakay na impormasyon, gumawa at magpresenta ng isang

maikling dula-dulaan tungkol sa kahalagahan ng Real Property Tax sa kaunlaran ng

bayan at maging sa pamumuhay ng mga mamamayang Pilipino.

Page | 13
Pamantayan sa Pagmamarka

Pamantayan 3 Puntos 4 Puntos 5 Puntos

Nilalaman Hindi masyadong Nailalahad ang mga Nailahad nang

nailalahad ang impormayon subalit mahusay ang mga

impormasyon may kaunting impormasyon

kakulangan

Presentasyon Hindi naganyak ang Hindi masyadong Naganyak ang mga

mga manonood naganyak ang mga manonood

manonood

Kooperasyon Maraming May kakaunting Lahat ng miyembro

miyembro ay hindi miyembro na hindi ay nakilahok sa

nakilahok sa nakilahok sa nakaatas na gawain

nakaatas na nakaatas na gawain

gawain na may na may bilang na

bilang na 6-8
2-5.

Page | 14
 Answer Key Gawain 1: Larawan! Kilalanin!

RESIDENTIAL

INDUSTRIAL

COMMERCIAL

AGRICULTURAL

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Gawain 2: Name it!

1. Commercial

2. Residential

3. Agricultural

4. Industrial

Gawain 4: Be a Star!

Pamantayan sa Pagmamarka

Pamantayan 3 Puntos 4 Puntos 5 Puntos

Nilalaman Hindi masyadong Nailalahad ang Nailahad nang

nailalahad ang mga impormayon mahusay ang mga
impormasyon subalit may impormasyon
kaunting
kakulangan

Presentasyon Hindi naganyak ang Hindi masyadong Naganyak ang mga

mga manonood naganyak ang manonood
mga manonood

Kooperasyon Maraming May kakaunting Lahat ng miyembro

miyembro ay hindi miyembro na ay nakilahok sa
nakilahok sa hindi nakilahok sa nakaatas na
nakaatas na nakaatas na gawain
gawain na may gawain na may
bilang na 6-8 bilang na 2-5.

Page | 16
 APPRAISAL AND ASSESSMENT OF REAL PROPERTIES

Pamantayan sa Pagkatuto

Napahahalagahan ang papel na ginagampanan ng pamahalaan kaugnay ng

mga patakarang piskal na ipinatupad nito.

A. Paksa: Appraisal and Assessment Of Real Properties

B. Mga Layunin:

a. Nakakabalikat ng pananagutan bilang mamamayan sa wastong pagbayad

ng buwis;

b. Natutukoy ang mga klasipikasyon ng real properties.

c. Nasusuri ang kahalagahan ng pagsukat sa acquisition cost, market value

at assessed value.

C. Mga Gawain :

Gawain 1: “Show and Tell” : Pangkatang Gawain: Pangkatin ang mga mag-

aaral sa apat at hayaang pumili ang bawat grupo ng isang larawan.

Page | 17
Page | 18
Suriing mabuti ang mga larawan at sagutin ang mga pamprosesong tanong.

Pamprosesong Tanong:

1. Ano ang nakikita ninyo sa larawan?

2. Ano ang masasabi ninyo sa larawang ito?

3. Sa palagay ninyo, may halaga ba ang mga bagay sa larawang ito? Bakit?

Gawain 2: Guess What???

Ayusin ang mga ginulong letra ayon sa nakasaad na kahulugan at isulat ang sagot

bago ang bilang.

______1. Paraan ng pagpapasya ukol sa halaga ng ari-arian sa tiyak na petsa at

layunin.

PPRAISAAl

______2. Paraan ng pagkilala sa mga ari-ariang may halaga na dapat patawan ng

buwis.

SSESSATMNE

______3. Napagkasunduang halaga sa pagbili ng ari-arian sa pagitan ng mamimili at

nagbebenta.

KETRAM EULAVE

______4. Bahagdan na ginamit sa pagkuha sa market value upang malaman ang

buwis na ipinapataw sa halaga ng ari-arian.

SSESSATMNE EVELL

______5. Ang market value na pinarami (multiplied) ng assessment level.

DEASSESS EULAVE

Page | 19
______6. Pangunahing itinalaga sa habitation.

DENTALIISER

______7. Pangunahing itinalaga sa bagay na may kita.

MMERCICOAL

______8. Lupang ginamit sa pagtanim ng mga punong-kahoy, crops, livestock,

poultry, dairying, salt –making, inland fishing at aquaculture.

TURALAGRICUL

______9. Para sa industriyal na Gawain na may layuning kumita.

TRIALINDUS

______10. Ito ay tumutukoy sa real estate or immovable property.

LEAR PERTYPRO

D. Lesson:

CHAPTER II, R.A. 7160

Appraisal and Assessment of Real Property

SECTION 201. Appraisal of Real Property

All real property, whether taxable or exempt, shall be appraised at the

current and fair market value prevailing in the locality where property is

situated. The Department of Finance shall promulgate the necessary rules

and regulations for the classification, appraisal and assessment of real property

pursuant to the provision of this code.

Page | 20
 SECTION 202-203. Declaration of Real Property by the Owner or

Administrator

It shall be the duty of all persons, natural or juridical, owning or administering real

property, including the improvements therein, within a city or municipality, or their duly

authorized representative to prepare or cause to be prepared, and file with the

provincial, city or municipal assessor, a sworn statement declaring the true value of

their property. Filing /declaring subject property is within sixty (60) days after the

acquisition of such property.

.

SECTION 217. Actual Use of Real Property as Basis of Assessment

Real property shall be classified, valued and assessed on the basis of its

actual use regardless of where located, whoever owns it, and whoever uses it.

SECTION 218. Assessment Levels.

The assessment level is to be applied to the fair market value of real property

to determine its assessed value shall be fixed by ordinances of the local government

unit concerned

(a) On Lands: Class Assessment Levels

Residential 20%

Agricultural 40%

Commercial 50%

Industrial 50%

Mineral 50%

Page | 21
(a) On buildings and Other Structures:

(1) Residential

Fair Market Value

Over Not Over Assessment Level

P 175,000.00 0%

P 175,000.00 300,000.00 10%

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

P 300,000.00 25%

P 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%

5,000,000.00 10,000,000.00 50%

10,000,000.00 60%

Page | 22
(3) Commercial/Industrial
Fair Market Value
Over Not Over Assessment Level
P 300,000.00 30%
P 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
P 300,000.00 25%
P 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
(c) On Machineries

Class Assessments Levels

Agricultural 40%

Residential 50%

Commercial 80%

Industrial 80%

Page | 23
 (d) One Special Classes: The assessment levels for all lands, building,

machineries and other improvements:

Actual Use Assessment Levels

Cultural 15%

Scientific 15%

Hospital 15%

Local Water Districts 10%

Government-owned or controlled

corporations engage in the supply or

10%
distribution of water and/or generation

and transmission of electric power

SECTION 224. Appraisal and Assessment of Machinery

The fair market value of brand new machinery shall be the acquisition cost. In all

other cases, the fair market value shall be determined by dividing the remaining

economic of the machinery by its estimated life.. If the machinery is imported, the

acquisition cost includes freight, insurance, bank and other charges, handling, taxes,

plus cost of inland transportation and installation charges at the present site.

Pamprosesong tanong:

1. Magbigay ng halimbawa ng mga real properties?

2. Mapapatawan ba ito ng buwis? Bakit?

3. Ano ang pagkakaiba ng appraisal sa assessment ng real property?

Page | 24
Gawain 3: Graphic Inductor

Sa loob ng unang apat na bilog isulat ang mga klasipikasyon ng real properties

.Samantala, sa kasunod na apat na bilog magbigay ng tig-iisang halimbawa.

Real Property
classification
and Actual Use

Pamprosesong Tanong:

1. Ano ang apat na klasipikasyon ng real property?

2. Magbigay ng tig-iisang halimbawa sa bawat klasipikasyon.

3. Sa palagay ninyo, alin dito ang may pinakamalaking buwis na binabayaran

sa pamahalaan? Bakit?

4. Gawain 4: I- Kompyut mo:

• Situation 1 :

Kung ang halaga ng bahay mo ay Php 1,500,000 at ang assessment level ay 35%.

Magkano ang assessed value nito?

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________
Page | 25
 • Situation 2:

Halimbawa ng pagkompyut ng assessment ng Residential lot.

Area x Unit value = Market Value x Assessment Level = Assessed Value

500 sqm x P 400/sqm = P200,000.00 x 20% = P 40,000.00

Given:

Area: 300 sq. meters

Unit value: P1000.00/sqm

Assessment level: 20%

2.1 Kompyutin ang market value at ang assessed value ng residential lot.

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________

Gawain 5: Agree Ba Tayo Dito???

Gumuhit ng isang masayang mukha☺ kung ang pahayag ay tama at malungkot na

mukha kung ito ay mali. Isulat ang tamang sagot sa patlang bago ang numero.

________1. Ang pagdeklara ng personal na ari-arian ay kailangang isagawa sa loob

ng animnapung araw pagkatapos mabili ito.

________2. Lahat ng ari-arian ay pwedeng mapatawan ng buwis at maaaring i-

assess sa current at fair market value.

Page | 26
________3. Sa pag-assess ng real property, ito ay dapat kabilang sa klasipikasyong

Residential at agrikultural lamang.

________4. Ang Real Property ay dapat nauuri , may halaga, at na-assess ito batay

sa tunay na gamit nito kung saang lugar ito matatagpuan at paano ito ginagamit.

________5. Ang provincial, City or Municipal Assessor lamang ang may karapatang

magsagawa ng pagwawasto ng property assessment sa loob ng dalawang (2) taon

at pagkatapos ng bawat tatlong (3) taon.

Answer Key:

Gawain 2:

1. Appraisal

2. Assessment

3. Market Value

4. Asessment level

5. Assessed value

6. Residential

7. Commercial

8. Agricultural

9. Industrial

10. Real Property

Gawain 3:

1. Residential- House

2. Commercial- Malls, store, commercial complex

3. Agricultural- land, devoted, planting trees, raising of crops, livestock,

poultry, dairying, salt making inland fishing and aqua culture.

Page | 27
 4. Industrial- Banana chips Factory and rice mill.

Gawain 4

Situation 1:

1. $ 35,000 rice mill x Php 49.00 = Php 1, 715,000.00 acquisition cost

2. Php 1,715,000 x 80% assessment level = 1, 372,000 assessed value

3. 30-5= 25/30= 83% remaining life of rice mill

$5000x Php52= Php 260,000

1,715,000.000 + 260,000= 1,975,000

83% x 1,975,000= 1, 639, 250 fair market value

Situation 2:

1. 300 sq. meter x 1,000 unit value= 300,000 market value

2. 300,000x 20% assessment level= 60,000 assess value

Gawain 5:

1. ☺

2. 

3. 

4. ☺

5. ☺

Page | 28
 IMPOSITION OF REAL PROPERTY TAX AND SPECIAL LEVIES ON REAL
PROPERTY

PAMANTAYAN SA PAGKATUTO:
Napahahalagahan ang papel na ginampanan ng pamahalaan kaugnay ng mga

patakarang piskal na ipinatutupad nito. (AP9MAK-IIIg-14)

I. LAYUNIN: Sa araling ito, inaasahan na matutuhan mo ang mga sumusunod:

• Nasusuri ang mga Exemptions from Real Property Tax at

ang mga Special Levies on Real Property;

• Napahahalagahan ang bahaging ginagampanan ng

pagpapataw ng real property tax and special levies on

real property sa kaunlaran ng lungsod ng Tagum; at

• Nako-kompyut ang taunang kabuuang buwis ng iba’t

ibang klasipikasyon ng real properties.

II. PANIMULANG PAGTATAYA: YOU COMPLETE ME!

Direksyon: Suriin ang sumusunod na pahayag at tukuyin sa pamamagitan ng

paglalapat ng titik sa mga kahon upang mabuo ang kasagutan.

1. Abandonadong lupa; Lupang nasa estadong hindi ginagamit sa kung ano’ng

paraan.

D D

Page | 29
2. Ito ay isang pasilidad na ibinigay sa mga Local Government Units (LGU) sa

Pilipinas upang mabigyan ng tulong pinansyal ang edukasyon, na kung saan

1% levy mula sa assessed value ng real property ang ipinataw.

P I E C D

3. Ito ay isang lokal na buwis na ipinapataw sa mga real estate.

A R R A

4. Ito ang proseso o pamamaraan sa pagtukoy ng halaga ng ari-arian sa loob ng

specific na petsa para sa specific na (purpose).

P S

5. Lupa na ginagamit para sa pagtatanim ng mga puno at ibang pananim,

livestock, poultry, at iba pa.

R L N

III. ARALIN

IMPOSITION OF REAL PROPERTY TAX

(CHAPTER 4 R.A. 7160)

SECTION 232. POWER TO LEVY REAL PROPERTY TAX

- The province or cities may levy an annual ad valorem tax on real property.

Page | 30
SECTION 233. RATES OF LEVY

- A province or city shall fix a uniform rate of basic real property tax.

1. For province not exceeding one percent (1%) of the Assessed Value.

2. For cities or municipalities of Metropolitan Manila Area not exceeding

two percent (2%) of the Assessed Value.

BASIC REAL PROPERTY TAX

PARTICULARS TAX RATE

RESIDENTIAL 1% of the assessed value

AGRICULTURAL 1% of the assessed value

COMMERCIAL/INDUSTRIAL/ 1.333% of the assessed

SPECIAL REAL value

PROPERTIES

SECTION 234. EXEMPTIONS FROM REAL PROPERTY TAX

a. Real property owned by the Republic of the Philippines

b. Charitable institutions, churches, mosques, and other improvement

exclusively used for religious, charitable and educational purposes.

c. All machineries and equipment that are directly and exclusively used by

the local water district and government owned.

d. All real property owned by duly registered cooperatives.

e. Machinery and equipment used for pollution control and environmental

protection.

Page | 31
 SPECIAL LEVIES ON REAL PROPERTY
(CHAPTER 5 R.A. 7160)

REAL PROPERTY FOR THE SPECIAL EDUCATION FUND (SEF)

PARTICULARS TAX RATE

RESIDENTIAL 1% of the assessed value

AGRICULTURAL 1% of the assessed value

COMMERCIAL/INDUSTRIAL/ 1% of the assessed value

SPECIAL REAL

PROPERTIES

SECTION 235. ADDITIONAL LEVY ON REAL PROPERTY FOR THE SEF OR

SPECIAL EDUCATION FUND

- The city may levy and collect an annual tax of one percent (1%) on the

assessed value of real property which shall be in addition to the basic real

property tax.

Page | 32
HALIMBAWA:

Si Mr. Eduardo Lee ay may agricultural properties na may assessed value na

P500,000 para sa lupa at P350,000 para sa itinanim na mga niyog. Magkano ang

taunang kabuuang buwis (annual total tax due) ni Mr. Lee kasama ang SEF?

Assessed Value:

Lupa = 500,000.00 (Assessed Value)

Niyog = 350,000.00 (Assessed Value)

For the Basix Tax:

Lupa

TAX DUE = (Assessed Value) x (RPT Rate)

= 500,000.00 x 1%

= 5,000.00

Niyog

TAX DUE = (Assessed Value) x (RPT Rate)

= 350,000.00 x 1%

= 3,500.00

2. For the Special Education Fund:

SEF DUE = (Assessed Value) x (RPT Rate)

Lupa

TAX DUE = (Assessed Value) x (RPT Rate)

= 500,000.00 x 1%

= 5,000.00

Niyog
TAX DUE = (Assessed Value) x (RPT Rate)
= 350,000.00 x 1%
= 3,500.00 Page | 33
SECTION 236. ADDITIONAL Ad Valorem TAX ON IDLE LANDS.

- The province or the city may levy an annual tax on idle lands at the rate not

exceeding five percent (5%) of the assessed value of the property.

2007 REVENUE CODE

SECTION 23. The city of Tagum may levy an annual tax on idle lands at the

rate of 0.75% of the assessed value of the property.

SECTION 237. IDLE LANDS COVERAGE:

1. AGRICULTURAL LANDS – more than 1 hectare in area, suitable for

cultivation and other agricultural uses. One half (1/2) of which remain

uncultivated or unimproved by the owner.

2. LANDS – more than one thousand (1,000) square meters in area one-half

(1/2) of which remain unutilized or unimproved by the owner of the

property of person having legal interest therein.

SECTION 239. LISTING OF IDLE LANDS BY THE ASSESSOR

- The provincial, city or municipal assessor shall make and keep an updated

record of all idle lands located within his area of jurisdiction.

Page | 34
IV. GAWAIN I: MATCHING TYPE

Panuto: Ikonekta ang mga seksyon na nasa Hanay A ang mga angkop na

diskripsiyon nila na matatagpuan sa Hanay B. Isulat sa kahon ang letra ng iyong

sagot.

HANAY A HANAY B

a. Additional Levy on Real

SECTION 232 Property for the SEF or

Special Education Fund

b. Idle Lands Coverage

SECTION 233

c. Listing of Idle Lands by

SECTION 234 the Assessor

d. Rates of Levy

SECTION 235

e. Power to Levy Real

SECTION 236 Property Tax

f. Exemptions from Real

SECTION 237 Property Tax

g. Additional Ad Valorem

SECTION 239 Tax on Idle Lands

Page | 35
GAWAIN II: MAMASYAL TAYO SA TAGUM!

Panuto: Suriin ang mga sumusunod na real properties na matatagpuan sa lungsod

ng Tagum at alamin kung ito ay exempted o non-exempted sa pagpapataw ng Real

Property Tax. Isulat sa unang patlang ang exempted kung ito ay hindi pinapatawan

ng RPT at not exempted naman kapag ito ay binubuwisan, at isulat naman sa

pangalawang patlang ang dahilan kung bakit.

Photo credits: © DavaoFishportComplex

Photo credits: © Melliza Jane Jocoy

Photo credits: © Melliza Jane Jocoy

Photo credits to Ms. Melliza Jane Jocoy

Photo credits: © Melliza Jane Jocoy

Photo credits: © Melliza Jane Jocoy

Photo credits to Ms. Melliza Jane Jocoy

Page | 36
 Photo credits to © Melliza Jane Jocoy Photo credits to © TagumCity.gov.ph

Photo credits to Ms. Melliza Jane Jocoy

GAWAIN III: ESSAY WRITING

1. Sa iyong palagay, kailangan bang maunawaan ang kahulugan ng mga

konseptong iyong napag-aralan? Ipaliwanag.

2. Para sa iyo, ano ang importansya ng pagpapataw ng Real Property Tax at

Special Levies on Real Property sa kaunlaran ng ating komunidad?

3. Bilang isang kasapi ng komunidad ng Tagum City, paano ka magiging bahagi

ng kaunlaran ng lungsod lalo na sa usaping pangbuwis?

Page | 37
 RUBRIK PARA SA PAGTATAYA NG REPLEKSIYON

NANGANGAILA-

NAPAKAHUSAY MAHUSAY KATAMTAMAN NGAN NG

DIMENSIYON
4 PUNTOS 3 PUNTOS 2 PUNTOS PAGPAPABUTI

1 PUNTOS

Maliwanag
Hindi gaanong
subalit may Hindi maliwanag at
Maliwanag at maliwanag at
kulang sa marami ang kulang
kumpleto ang kulang sa ilang
Buod ng aralin, detalye sa sa mga detalye sa
pagbuod ng detalye sa
paksa, o gawain paksa o paksa o araling
araling tinalakay paksa o araling
araling tinalakay.
tinalakay
tinalakay

Presentasyon

ng

pagkakasulat

Tatlo lamang Dalawa lamang

-Maayos ang Lahat ng sa mga sa mga Isa lamang sa mga

pagkakasunod- pamantayan ay pamantayan pamantayan pamantayan ang

sunod ng mga matatagpuan sa ang ang matatagpuan sa

ideya kabuuang matatagpuan matatagpuan sa kabuuang

repleksiyon sa kabuuang kabuuang repleksiyon

-Hindi paligoy- repleksiyon repleksiyon

ligoy ang

pagkakasulat

Page | 38
 -Angkop ang

mga salitang

ginamit

-Malinis ang

pagkakasulat

Ang rubrics na ito ay nagmula sa Ekonomiks Araling Panlipunan Modyul para sa Mag-aaral

V. PANGWAKAS NA PAGTATAYA

MAG-COMPUTE TAYO!

PANUTO: Suriin ang sitwasyon na nasa ibaba. Gamit ang procedure/equation na

iyong napag-aralan ay kompyutin ang Annual Total Tax Due.

1. Si Mrs. Sarah Aquino ay nagmamay-ari ng isang condominium building na

may assessed value na P200,000,000 at lupaing kinatitirikan nito na may

assessed value na P15,000,000 na nasa Brgy. San Isidro, Tagum City.

Magkano ang taunang kabuuang buwis (annual total tax due) ni Mrs.

Sarah Aquino kasama ang SEF?

2. Si Mr. Gil ay mayroong lupaing pang-agrikultural na may assessed value

na P1,500,000 at ito ay may mga tanim na punong saging na may

assessed value na P550,000 na nasa Brgy. Madaum, Tagum City.

Magkano kaya ang taunang kabuuang buwis (annual total tax due) ni Mr.

Gil kasama ang SEF?

Page | 39
Answers Key

Panimulang Pagtataya: YOU COMPLETE ME!

1. IDLE LANDS

2. SPECIAL EDUCATION FUND

3. REAL PROPERTY TAX

4. APPRAISAL

5. AGRICULTURAL LAND

GAWAIN I: MATCHING TYPE

a. Additional Levy on Real Property for the

E SECTION 232 SEF or Special Education Fund

b. Idle Lands Coverage

D SECTION 233

c. Listing of Idle Lands by the Assessor

H SECTION 234

d. Rates of Levy

A SECTION 235

e. Power to Levy Real Property Tax

G SECTION 236

f. Idle Lands exempt from Tax

B SECTION 237

g. Additional Ad Valorem Tax on Idle Lands

F SECTION 238

h. Exemptions from Real Property Tax

C SECTION 239

Page | 40
GAWAIN III. MAMASYAL TAYO SA TAGUM

1. TAGUM COOP BUDGETEL

- NOT EXEMPTED – kahit ito ay pagmamay-ari ng isang kooperatiba, ito ay

binubuwisan parin dahil ito ay ginagamit sa pangkomersyal na

pamamaraan

2. HOME FOR THE AGED

- EXEMPTED – dahil ito ay isang charitable na institusyon

3. NEW CHRIST THE KING CATHEDRAL

- EXEMPTED – ito ay isang simbahan

4. GLORIOUS RESURRECTION MEMORIAL PARK, INC.

- NOT EXEMPTED – ito ay pagmamay-ari ng pribadong sektor

5. ST. MARY’S COLLEGE

- EXEMPTED – kahit ito ay isang pribadong paaralan, ito ay exempted parin

sa RPT dahil ito ay isang pang-edukasyon na institusyon.

6. MACHENIRIES/EQUIPMENTS

- EXEMPTED – ito ay pag-aari ng LGU ng Tagum City.

Page | 41
PANAPOS NA PAGTATAYA (MAG-COMPUTE TAYO!)

1. Given:

Building – 200,000,000php

Land - 1,500,000php

TOTAL
PROPERTY BASIC TAX SEF
TAX DUE

BUILDING 1.333% 2,666,000 1% 2,000,000 4,666,000

LAND 1% 150,000 1% 150,000 300,000

TOTAL 2,816,000 2,150,000 4,966,000

2. Given:

Land – 1,500,000

Banana Plantation – P550,000

TOTAL TAX
PROPERTY BASIC TAX SEF
DUE

Land 1% 15,000 1% 15,000 30,000.00

Saging 1% 5,500 1% 5,500 11,000.00

TOTAL 20,500 20,500 41,000.00

Page | 42
 COLLECTION OF REAL PROPERTY TAX AND
DISPOSITION OF PROCEEDS

PAMANTAYAN SA PAGKATUTO: Nakababalikat ng pananagutan bilang

mamamayan sa wastong pagbabayad ng buwis.

CODE: (AP9MAK-IIIh-17)

I. LAYUNIN:

• Nabibigyang halaga ang papel na ginagampanan ng mga lokal na

mga taga-ingat-yaman sa pagkolekta ng real property tax.

• Naipapaliwanag ang tamang paraan sa pagkompyut sa buwis,

interes at mga diskwento

• Naitatalakay ang mga pamamaraan sa pagkolekta ng buwis sa real

property, diskwento at ang patutunguhan nito.

Page | 43
 II. PAGGANYAK:

PANUTO: Ipaliwanag ang mga larawan sa ibaba.

Photo credits to LGU-Tagum City

Mga Gabay na Tanong:

1. Ano ang nasa larawan? Ipaliwanag.

2. Bakit nangongolekta ang lokal na pamahalaan ng buwis sa ari-arian?

III. ARALIN:

COLLECTION OF REAL PROPERTY TAX AND

DISPOSITION OF PROCEEDS

(Chapter 4 RA 7160, Local Government Code of 1991)

Page | 44
Ginagampanan ng Local Treasurer sa pagkolekta ng Real Property Tax

1. Pagkolekta ng buwis.

2. Pagpapatupad ng mga Remedies sa pagkolekta ng buwis.

Proseso para sa koleksyon ng buwis sa mga ari-arian (Real Property Tax)

1. Mga Abiso sa Pagbayad ng Buwis.

a. Iskedyul sa Pagbayad ng Buwis

- ipaskil ito bago o sa ika-31 ng Enero ng bawat taon.

b. Certified List of Delinquency

- Ang mga abiso ay ipaskil sa mga pampublikong lugar (e.g. entrance ng

City Hall, palengke, terminal atbp.). Ilalathala din ang mga ito sa lokal

na pahayagan isang beses sa isang linggo at sa loob ng magkasunod

na dalawang linggo.

2. Pag-issue ng Real Property Tax Bill sa Taxpayer

- Pagpapadala sa taxpayers ng RPT bills (Current and delinquent taxes

due for prior years)

3. Lugar kung saan babayaran ang Real Property Tax (RPT)

- Ang RPT ay babayaran sa Office of the City or Municipal Treasurer

kung saan ang mismong lokasyon ng real property.

Page | 45
TAX DISCOUNT FOR ADVANCED AND PROMPT PAYMENT

Ang pagbabayad ng RPT sa takdang panahon o kaya mas maaga sa

itinakdang panahon ay magkakaroon ng diskwento na hindi hihigit sa 20% sa annual

tax due.

• Prompt Payment - pagbabayad sa takdang panahon o mas maaga pa sa

nakaiskedyul na deadline ng RPT ayon sa Sec.250,LGC.

• Advanced Payment – payment made before accrual of the tax every January

1st of the year

*Sa Lungsod ng Tagum, 10 % ang diskwento sa Advanced at Prompt payment ayon

sa Tagum City Ordinance

Mga Pamamaraan sa Pagkompyut ng buwis, interes at diskwento

Kompyutasyon sa Basic Tax at SEF

• Ang assessed value ng RPT ay nanggaling sa assessment roll na ipinasa ng

local assessor.

• Ang applicable tax rate ay kailangan na aprubado ng sangguniang

mambabatas ng bawat local government unit.

Page | 46
Maximum RPT Rates of Levy:

1. Sa Probinsya-hindi lalampas sa 1% ng assessed value.

2. Sa syudad at munisipalidad (Metropolitan Manila Area)-hindi

lalampas sa 2% ng assessed value.

3. Idle Lands-hindi lalampas sa 5% ng assessed value.

Tagum City RPT Rate (City Ordinance)

1% BASIC TAX 1.333% BASIC TAX

Residential/Agricultural Commercial/Industrial/Special

.75% 1% SPECIAL EDUCATION

FUND(SEF)
IDLE LAND
Residential/Agricultural/
Commercial/Industrial/Special

Mga Pamamaraan sa Pagkompyut ng Buwis

1. Para sa Basic Tax:

Tax due = (Assessed Value) x (RPT Rate)

2. Para sa Special Education Fund :

Tax due = (Assessed Value) x (RPT Rate)

Halimbawa:
Assessed Value of land = P1,000,000.00

Page | 47
 BASIC TAX SEF
CLASS TOTAL TAX DUE
Rate Tax Due Rate Tax Due

Residential 1% 10,000 1% 10,000 20,000

Agricultural 1% 10,000 1% 10,000 20,000

Commercial 1.333% 13,330 1% 10,000 23,330

IndustriaI 1.333% 13,330 1% 10,000 23,330

3. Kompyutasyon ng Tax Discount para sa Advanced and Prompt Payment.

TAX DISCOUNT = (Tax due) x (Tax Discount Rate)

TAX DUE,NET OF
DISCOUNT
CLASS TOTAL TAX DUE DISCOUNT

Rate Tax Due

Residential 20,000 10% 2,000 18,000

Agricultural 20,000 10% 2,000 18,000

Commercial 23,330 10% 2,333 20,997

IndustriaI 23,330 10% 2,333 20,997

4. Kompyutasyon ng Interests Due on Unpaid Taxes.

a. Para sa RPT Delinquent for any period up to 36 months:

INTEREST PAYMENT DUE FOR EACH MONTH OF DELINQUENCY = (Tax due) x

(Interest rate) x (Number of Months Delinquent)

Page | 48
Halimbawa:

Noong Enero 10, 2017 ganap na binayaran ni Ms. Mary Joy de Castro ang dalawang

taong delinquency at ang kasalukuyang Real Property Tax ng kanyang komersyal na

ari-arian tulad ng mga sumusunod;

Lupa: tinasang halaga (assessed value) P2,000,000.00

Gusali: tinasang halaga (assessed value) P 5,000,000.00

Magkano ang kabuuang binayaran ni Ms. Mary Joy de Castro?

1. Pagkompyut ng Annual Tax Due of the properties.

BASIC TAX SEF

PROPERTY TOTAL TAX DUE
Rate Tax Due Rate Tax Due

Lupa 1.333% 26,660 1% 20,000 46,660

Gusali 1.333% 66,650 1% 50,000 116,650

Kabuuan 93,310 70,000 163,310

2. Pagkompyut ng kabuuang buwis, interes at diskwento sa bawat period na

babayaran.

Page | 49
Total RPT Due for 2015 Account:

TOTAL AMOUNT
INTEREST-2015
PROPERTY TOTAL TAX DUE DUE FOR 2015
AMOUNT
ACCOUNT

Lupa 46,660.00 23,330 69,990

Gusali 116,650.00 58,325 174,975

Kabuuan 163,310.00 81,655 244,965

Kompyutasyon ng Interes = Tax due x Interest Rate

Interest for 2015 Account = No. of months delinquent x 2% per month

= * 25 mos. X 2 %

= 50%

Total RPT Due for 2016 Account:

TOTAL AMOUNT
INTEREST-2016
PROPERTY TOTAL TAX DUE DUE FOR 2016
AMOUNT
ACCOUNT

Lupa 46,660.00 12,131.60 58,791.60

Gusali 116,650.00 30,329.00 146,979.00

Kabuuan 163,310.00 42,460.60 205,770.60

Kompyutasyon ng Interes = Tax due x Interest Rate

Interest for 2016 Account = No. of months delinquent x 2% per month

= * 13 mos. X 2 %

= 26%

Page | 50
Total RPT Due for 2017 Account:

DISCOUNT TOTAL AMOUNT

TOTAL TAX
PROPERTY AMOUNT DUE FOR 2017
DUE RATE
ACCOUNT

Lupa 46,660.00 10% 4,666.00 41,994.00

Gusali 116,650.00 10% 11,665.00 104,985.00

Kabuuan 163,310.00 10% 16,331.00 146,979.00

Kabuuang buwis na binayaran ni Ms. Mary Joy de Castro noong Enero 10, 2017:

PROPERTY 2015 2016 2017 TOTAL

Lupa 69,990.00 58,791.60 41,994.00 170,775.60

Gusali 174,975.00 146,979.00 104,985.00 426,939.00

Kabuuan 244,965.00 205,770.60 146,979.00 597,714.60

DISTRIBUTION OF PROCEEDS

Ang mga nalikom na koleksyon mula sa Basic RPT, kabilang ang interes, at

ang mga nalikom mula sa paggamit, lease o pamamahagi, pagbebenta o pagtubos

ng mga ari-arian na nakuha sa pamamagitan ng pampublikong auction bawat

lalawigan, lungsod o mga munisipalidad na kinapapalooban ng Metropolitan Manila

Area ay ipapamahagi ayon sa sumusunod:

Page | 51
a. In the case of the Provinces:

1. Province - 35% ng kabuuang koleksyon mula sa Basic RPT ay

mapupunta sa pangkalahatang pondo ng lalawigan;

2. Municipality -40% ng kabuuang koleksyon mula sa Basic RPT ay

mapupunta sa pangkalahatang pondo ng munisipyo kung saan ang

lokasyon ng ari-arian;

3. Barangay - 25% ng kabuuang koleksyon mula sa Basic RPT ay

mapupunta sa barangay kung saan ang lokasyon ng ari-arian.

b. In the case of the Cities:

1. City - 70% ng kabuuang koleksyon mula sa Basic RPT ay

mapupunta sa pangkalahatang pondo ng lungsod;

2. Barangay - 30% ng kabuuang koleksyon mula sa Basic RPT ay dapat

ipamahagi sa mga karampatang barangay sa lungsod kung saan ang ari-

arian ay matatagpuan sa sumusunod na paraan:

- 50% ay mapupunta sa barangay kung saan ang ari-arian ay matatagpuan.

- 50% ay mapupunta sa lahat ng mga bahagi na barangay ng bayan na

kung saan pantay ang makukuha ng bawat isa.

Page | 52
 c. In the case of Municipality within Metropolitan Manila Area:

1. Metropolitan Manila Authority:

- 35% ng kabuuang koleksyon mula sa Basic RPT ay mapupunta sa

pangkalahatang pondo ng Metropolitan Manila Authority

2. Municipality:

- 35% ng kabuuang koleksyon mula sa Basic RPT ay mapupunta sa

pangkalahatang pondo ng munisipalidad kung saan ang ari-arian ay

matatagpuan;

3. Barangay :

- 30% ng kabuuang koleksyon mula sa Basic RPT ay dapat ipamahagi sa

mga karampatang barangay sa lungsod kung saan ang ari-arian ay

matatagpuan sa sumusunod na paraan:

- 50% ay mapupunta sa barangay kung saan ang ari-arian ay matatagpuan.

- 50% ay mapupunta sa lahat ng mga bahagi na barangay ng bayan na

kung saan pantay ang makukuha ng bawat isa.

Ang mga nalikom na koleksyon mula sa Special Education Fund (SEF),

kabilang ang interes, at ang mga nalikom mula sa paggamit, lease o pamamahagi,

pagbebenta o pagtubos ng mga ari-arian na nakuha sa pamamagitan ng

pampublikong auction ng bawat lalawigan, lungsod o mga munisipalidad na

Page | 53
kinapapalooban ng Metropolitan Manila Area ay mapupunta sa Local School Board

(LSB) ng bawat Local Government Unit.

a. In the case of the Provinces:

- 50% ng kabuuang koleksyon ay mapupunta sa pangkalahatang

pondo ng Provincial School Board;

- 50% ng kabuuang koleksyon ay mapupunta sa lahat ng

Municipal School Board ng lalawigan kung saan pantay

ang makukuha ng bawat isa.

b. In the case of Cities:

Ang kabuuang koleksyon ay mapupunta sa pangkalahatang

pondo ng Local School Board ng lungsod.

Gayunman, ang mga nalikom na koleksyon mula sa Special Education

Fund (SEF) ay nakalaan lamang sa mga sumusunod:

1. Operation and maintenance of public schools;

2. Construction and repair of school buildings, facilities

and equipments;

3. Education research, purchase of books and periodicals; and

4. Sports development.

Page | 54
MGA GAWAIN:

A. Venn Diagram. Isulat ang kasagutan sa loob ng mga bilog.

PROMPT PAYMENT ADVANCED PAYMENT

Mga Gabay na Tanong:

1. Ano ang pagkakaiba ng Prompt payment sa Advanced payment?

2. Sa gitna ng bilog, ano ang pagkakatulad ng Prompt payment at Advanced

payment?

B. Noong Marso 1, 2017, binayaran ni Mr. Edgar de Guzman ang dalawang taong

delinquency at ang kasalukuyang account due ng kanyang mga residential

properties tulad ng sumusunod:

Lupa: tinasang halaga (assessed value) P 500,000.00

Gusali: tinasang halaga (assessed value) P 150,000.00

Magkano ang kabuuang babayaran ni Mr. Edgar de Guzman?

Page | 55
I-kompyut ang mga sumusunod. Isulat ang sagot sa loob ng kahon.

PROPERTY BASIC TAX SEF TOTAL TAX DUE

Lupa P P P

Gusali P P P

Kabuuan P P P

B. EBALWASYON:

1. Ipaliwanag ang ipinahihiwatig ng mga larawan.

2. I-kompyut mo ang Annual Tax Due ng mga sumusunod.

a. Si Ms. Charisse Manuel ay nagbayad ng kanyang kasalukuyang account

noong Disyembre 5,2017 at ang 2 taon delinquency sa kanyang commercial

properties.

Land:assessed value P750,000;

Building:assessed value P 560,000

Magkano ang buong halaga na babayaran ni Ms. Charisse Manuel?

Page | 56
 REMEDIES ON THE COLLECTION OF REAL PROPERTY TAX DELINQUENCY

PAMANTAYAN SA PAGKATUTO: Nakababalikat ng pananagutan bilang

mamamayan sa wastong pagbabayad ng buwis.

CODE: (AP9MAK-IIIh-17)

I. LAYUNIN:

• Naitatalakay ang konsepto ng mga remedies sa pagkolekta ng real

property tax delinquency, kung bakit umiiral at paano gumagana

ang mga iyon.

• Naisasadula ang uri ng mga remedies sa pagkolekta ng real

property tax delinquency na itinukoy ng lokal na pamahalaan.

• Naipapaliwanag ang tungkol sa ilang mga serbisyo na binayaran sa

buwis.

II. PAGGANYAK:

a. Isaayos ang mga letra upang makabuo ng salita. Isulat sa loob ng kahon

ang inyong sagot.

1. RANTARW FO VYEL

2. CTONUAI ELSA

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3. EICOTN FO VLEY

4. DVTISEAR FO LESA

5. ADSMNITRIAVETI DYEMRE

Mga Gabay na Tanong:

1. Ano-anong mga salita ang inyong nabuo?

2. May kaugnayan ba ito sa inyong pang-araw-araw na buhay? Pangatwiranan.

III. LESSON:

REMEDIES ON THE COLLECTION OF REAL PROPERTY TAX DELINQUENCY

(Chapter 5 RA 7160)

CITY GOVERNMENT’S LIEN

The basic real property and any other tax levied under this Title constitute a

lien on the property subject to tax, superior to all liens, charges or encumbrances in

favor of an person, irrespective of the owner or possessor thereof enforceable by

administrative or judicial action, and may be extinguished upon payment of the tax and

the related interests and expenses. (Sec. 257, LGC)

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CERTIFICATION OF DELINQUENCIES REMAINING UNCOLLECTED

The provincial, city or municipal treasurer or his deputy shall prepare a

certified list of all real property tax delinquencies which remained uncollected or

unpaid for at least one (1) year in his jurisdiction, and a statement of the reason or

reasons for such non-collection or non-payment, shall submit the same to the

sanggunian concerned on or before the thirty-first (31st) of December of the year

succeeding the year in which the delinquencies were incurred, with a request for

assistance in the enforcement of the remedies for collection provided herein... (Sec.

269, LGC)

THE ADMINISTRATIVE REMEDIES WHICH ARE SUMMARY IN NATURE ARE:

: LEVY ON REAL PROPERTY AND;

: SALE OF REAL PROPERTY AT PUBLIC AUCTION

THE JUDICIAL REMEDY IS AVAILED IN THE COURT OF APPROPRIATED

JURISDICTION.

The foregoing remedies are cumulative simultaneous and unconditional, that

is, any or all of them or a combination thereof may be resorted to and the use of one

remedy shall not be a bar against the institution of the other. Formal demand for the

payment of delinquent taxes and penalties due is not a prerequisite to such remedies.

The notice of delinquency required under section 254 of R.A. No. 7160 or the Local

Government Code of 1991, shall be sufficient of the purpose. (Art. 347, IRR, Sec. 256,

LGC)

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PERIODS WITHIN WHICH TO COLLECT REAL PROPERTY TAXES

• The basic real property tax and any other tax levied under this Title shall be
collected within five (5) years from the date they become due. No action for the
collection of the tax, whether administrative or judicial, shall be instituted after
expiration of such period. In case of fraud or intent to evade payment of the tax,
such action may be instituted for the collection of the same within ten (10) years
from the discovery of such fraud or intent to evade payment. (Sec. 270, LGC)

PERIOD OF PRESCRIPTION WITHIN WHICH TO COLLECT SHALL BE SUSPENDED

FOR THE TIME DURING WHICH:

1. The Local Treasurer is legally prevented from collecting the tax;

2. The owner of the property of the person having legal interest therein requests for
re-investigation and executes a waiver in writing before the expiration of the
period within which to collect; and
3. The owner of the property or the person having legal interest therein is out of the
country or otherwise cannot be located.

COST OF COLLECTION

The Local Treasurer may, by duly approved, advance an amount sufficient to

defray the costs of collection through the remedies provided in Title 2, Book II of R.A No.
7160 of the Local Government Code of 1991, including the sale of advertisement and
Sale. (Sec. 260, LGC)
CONDONATION OR REDUCTION OF REAL PROPERTY TAX AND INTEREST

In case of a general failure of crops or substantial decrease in the price of

agricultural or agri-based products, or calamity in any province, city or municipality, the
sanggunian concerned, by ordinance passes prior to the first day of January of any year
and upon recommendation of the Local Disaster Coordinating Council, may condone or
reduce, wholly or partially, the taxes and interest thereon for the succeeding year or
years in the city or municipality affected by the calamity. (Sec. 276,LGC)

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 SEC. 186. PRE-AUCTION SALE NOTICE OF DELINQUENCY

NOTICE OF TAX POSTING OF PUBLICATION OF THE

DELINQUENCY THE NOTICE OF NOTICE OF REALTY
REALTY TAX TAX DELINQUENCY
DELINQUENCY

THE LOCAL TREASURER MAY CONTINUE TO

COMMUNICATE WITH THE SERVICE OF
DELINQUENT REAL PROPERTY TAX PAYER ON THE NOTICE OF
THE POSSIBILTY OF A
Skip REALTY TAX
COMPROMISE AGREEMENT BY VIRTUE OF AN
DELINQUENCY
ORDINANCE ENACTED FOR
SEC.187.ADMINISTRATIVE THE PURPOSE
REMEDY

A. LEVY ON REAL PROPERTY

Notice of Sale
Warranty of Levy
*Posting Notice of Sale
*Proof of Service
*Publication of Notice of Sale

* Notice of Publication and Sale

Notice of Levy
* Advertise of Sale
*Local Assessor
*Local Newspaper
*Registrar of Deeds

REPORT ON THE
*
LEVY TO THE
SANGGUNIAN

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PURCHASE OF THE PROPERTY FOR WANT OF BIDDER

a. In case there is no bidder for the real property advertised for sale as

provided herein, or where the highest bid is for an amount insufficient to pay the real

property tax and related interest and costs of sale, the Local Treasurer conducting the

sale shall purchase the property in behalf of the local government unit concerned to

satisfy the claim and within two (2) days thereafter shall make a report of his

proceedings which shall be reflected upon the records of his office.

b. It shall be the duty of the Registrar of Deeds concerned, upon registration

with his office of any such declaration of forfeiture to transfer the title of the forfeited

property to the local government unit concerned without the necessity of an order from

a competent court. (Sec. 263, LGC)

c. Within one (1) year from the date of such forfeiture, the taxpayer or any of

his representative, may redeem the property by paying to the Local Treasurer the full

amount of the real property tax and the related interests and costs of the sale. (Sec.263,

LGC)

SEC. 192 SANCTIONS.

FAILURE TO DISPOSE OF DELINQUENT REAL PROPERTY AT PUBLIC AUCTION

PENALTY FOR FAILURE TO ISSUE AND EXECUTE WARRANT

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 IV. GAWAIN:

1. Punan ang patlang ng mga tamang salita at ang kanilang mga functions.

SEC.187.ADMINISTRATIVE REMEDY

B. LEVY ON REAL PROPERTY

_____________
________________
*_______________________
*Proof of Service
*_______________________

* Notice of Publication and Sale

_______________
_______________
*_______________ *
*______________
*_______________

_____________
_____________
*
_____________

V. Ebalwasyon:

1. Bumuo ng isang grupo na binubuo ng 10 mag-aaral at magsadula tungkol sa

paksang tinalakay.

SISTEMA NG PAGPUNTOS (RUBRICS)

A. Lahat ng miyembro ay may partisipasyon sa roleplay -10 pts.

B. Naiuugnay sa paksang tinalakay-10pts.

C. Makatotohanang pagganap-10 pts.

Total : 30pts.

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