Republic of the Phlippines

Department of Environment and Natural Resources

Visayas Avenue, Dilirnan, Quezon City

Tel Nos. 929-6626 to 29; 9294633 to 35

926-7041 10 43: 929-6252: 929-1 669

Website: http;l/www.denr.gov.ph IE-mall: web@denrgov.ph

DENR ADMINISTRATIVE ORDER

OCT 1 3 2010
NO. 2 0 1 0 -26

SUBJECT: AMENDMENT TO PARAGRAPHS 2 AND 3, SECTION 3

OF DAO 98-20 RE: ENTITLED RULES AND REGULATION
ON THE CONDUCT OF APPRAXSAL OF PUBLIC LANDS
AND OTHER PATRIMONIAL PROPERTIES OF 'THE
GOVERNMENT

I n order to have a uniform and standard basis in conducting

appraisal of public lands and other patrimonial lands of the
government subject of lease or sale and in order to maximize the
revenue generated from the sale, lease, occupation and utilization of
these lands by private individual and entities, Paragraph 2 and 3,
Section 3 of DENR Administrative Order (DAO) 98-20 is hereby
amended to read as follows:

"3. Manner of Conducting the Appraisal x x x ....

Subject t o the limitations that may be imposed under
permanent laws, proclamation or any other presidential
issuances, the appraised or re-appraised value of
properties classified as residential or agricultural shall not
be less than the average of the current zonal and assessed
value thereof. I f the property is classified as commercial
or industrial, the appraised or re-appraised value shall not
be less than the zonal value or market value thereof
whichever is higher.

Ifthe property has not yet been declared for

taxation purposes or its market value is not available, the
market' value of other properties located in the area or
adjacent barangay/municipality/city which is of similar
character with that of the property being appraised of shall
be used. I f the zonal value is not available, the zonal
value of properties of similar character in the area or
adjacent barangay/municipality/City shall be used.'

This Order takes effect immediately and revokes/supersedes all

other issuances inconsistent herewith.

Secretary
P u b l i c a t i o n : Malaya
October 15, 2010 @J =;--2L:;rz..,,w,
-C **O * A N I ~ Ln m . ~ n . m .
~cknowlede;ement': ONAR, U.P. L a w Center
October 15, 2010
Let's Go Green
SENR029637