PASSO is home to honest, just, competent and technologically-equipped employees with productive management and an effective partner to an increased revenue generation of the local government.

The Provincial Assessor’s Office commits to ensure that all laws and policies governing the appraisal and assessment of real properties by taxation purposes are properly

The Provincial Assessor’s Office created under the Republic Act 7160 otherwise known as “The Local Government Code of 1991” is mandated to perform the following functions:;

1. Ensure that all laws and policies governing the appraisal and assessment of real properties for taxation purposes are properly executed;
2. Initiate, review and recommend changes in policies and objectives, plans and programs, techniques, procedures and practices in the valuation and assessment of real properties for taxation purposes;
3. Establish a systematic method of real property assessment;
4. Install and maintain a real property identification and accounting system;
5. Prepare, install and maintain a system of tax mapping, showing graphically all properties subject to assessment and gather all data concerning the same;
6. Conduct frequent physical surveys to verify and determine whether all real properties within the province are properly listed in the assessment rolls;
7. Exercise the functions of appraisal and assessment primarily for taxation purposes of all real properties in the local government unit concerned;
8. Prepare a Schedule of Fair Market Value for the different classes of real properties, in accordance with Title Two, Book I of this code;
9. Issue, upon request of any interested party, certified copies of assessment records of real property and all other records relative to its assessment, upon payment of service charge or fee to the treasurer;
10. Submit every semester a report of all assessments as well as cancellations and modifications of assessments to the Local Chief Executive and the sanggunian concerned;
11. Undertake a General Revision of real property assessments every three (3) years;
12. Exercise technical supervision and visitorial functions over all component city or municipal assessors, coordinate with component city or municipal assessors in the conduct of tax mapping operations and all other assessment activities, and provide all forms of assistance thereof: Provided, however, that upon full provision by the component city or municipality concerned to its office of the minimum personnel, equipment and funding requirements as may be prescribed by the Secretary of Finance, such functions shall be delegated to the said city or municipal assessor; and
13. Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance.

❏ General Revision of Real Property Assessments and Property Classification (under Assessment Records Management Division)

❏ Enhanced Tax Revenue Assessment and Collection System (ETRACS) (under Property Valuation Division)

❏ GIS Integrated Tax Map (under Tax Mapping Division)

❏ Operation Handog Titulo Program (under Examination Division

*Assessment Records Management Services

o Release Certificate of Landholding and no Landholding
o Real Estate Mortgage Annotation
o Cancellation of previous Field Appraisal and Assessment Sheet (FAAS)/Tax Declaration
o Preparation and submission of Provincial Quarterly Report on Real Property by
Municipality
o Filing and bookbinding of approved Field Appraisal and Assessment Sheet (FAAS) of
the 11 municipalities
o Notice of Cancellation acted
o Approved Field Appraisal and Assessment Sheet (FAAS) recorded

*Property Valuation Services
o Preparation of Appraisal Report
o Cancellation of Assessment
o Process Field Appraisal and Assessment Sheet (FAAS) for approval by the Provincial
Assessor
o Inspection of Real Property Units
o Preparation of Inspection Report
o Reclassification of Assessment
o Preparation of FAAS, Tax Declaration and Notice of Assessment on newly discovered
Real Property
o Preparation of Schedule of Fair Market Values

*Tax mapping Services
o Update and file Tax Map Control Roll (TMCR)
o Reflect/update Property Identification Map
o Scanning, digitizing and printing of tax maps
o Conduct tax mapping assessment audit