Professional Documents
Culture Documents
Value for
General
Revision
2013
City Assessors Office
General Santos City
5 July 2013
fn[schedule mv/gr2013]
SPPO NO.2013-0959
ORDINANCE No. ____
Series of 2013
AN ORDINANCE FIXING THE SCHEDULE OF ASSESSMENT FEES AND
PROPERTY VALUES OF REAL PROPERTY FOR
CY 2013 GENERAL REVISIONS OF REAL PROPERTY
ASSESSMENTS TO TAKE EFFECT ON CY 2014
Section 1. Title. This Ordinance shall be known as the General Revision of Real Property Assessments
Ordinance of 2013.
Section 2. Definition of Terms. The terms used herein shall mean as defined under Section 199 and other
pertinent provisions of the Local Government Code, pertinent Circulars, Rules and Regulations issued by the DOF.
Section 3. Schedule of Assessment and Related Fees. The imposition of assessment and related fees to be
applied shall be as follows:
b) In excess of long size bond paper (or portion thereof) per page 100.00
Certified Copy of Tax Map, Tax Map Control Roll (per page) 100.00
1
Particulars Fee (Php)
a) 8.5 x 11 28.00
b) 11 x 17 56.00
c) 36 x 24 260.00
d) 36 x 44 475.00
e) 36 x 50 540.00
Assignment of Property Index Number (PIN) in Business Permit (per PIN) 50.00
Secretarys Fee for the transfer of tax declaration to new owner other than during
General Revision (per tax declaration) 100.00
Secretarys Fee for the transfer of tax declaration to new owner other than during
General Revision (per tax declaration) 100.00
Certification and authentication not covered by any rules (per page) 100.00
The fees imposed under this Ordinance shall accrue to a Special Assessment Fund for the expenditures and
upkeep of real property tax records, tax maps, IT equipments and personnel of the City Assessors Office.
Disbursements from this shall be made after approval of the Sangguniang Panlungsod and the City Mayor of the
corresponding Work and Financial Plan.
2
Schedule of Value for Buildings and Structures.
Sec.5
CLASSIFICATION OF BUILDINGS
Buildings shall generally be classified in accordance with the structural designs for which they are intended
regardless of their actual use, such as residential, commercial, industrial, or farm house. The classification system
should embrace only such structures as are commonly found in the city or province.
Under the use design classification, buildings may be grouped into the following:
A. RESIDENTIAL BUILDINGS
a) One-family Dwelling
b) Two- family Dwelling / Duplex
c) Multi-Family Dwelling
B. COMMERCIAL BUILDINGS
a) Stores e) Hotel i) Apartment
b) Office f) Motel j) Mall
c) Bank g) Service Station k) Restaurant, etc.
d) Theater h) Public Garage
C. INDUSTRIAL BUILDINGS
a) Factory
b) Sawmill
c) Warehouses
d) Ice Plant, etc.
For purposes of establishing schedule of base unit construction cost, each type of building (say one-family
dwelling) shall further be grouped in accordance with the kind and quality of material used in the constructions, such
as Type I-A to B; Type II-A to D; Type III-A to D and Type IV. Standard base specifications shall then be prepared,
defining and describing each types of building as shown in the sample hereunder:
Sec.6
TYPES OF BUILDINGS
I. Reinforced Concrete
a) Structural Steel reinforced concrete columns, beams, the rest same as I-B.
b) Columns, beams, walls, floors and roof all reinforced concrete.
c) Same as B but walls are hollow blocks reinforced concrete or tile roofing.
a) Concrete columns, beams and walls but wooden floor joists, flooring and roof framing and G.I.
roofing; even if walls are in CHB kitchen and T & B are in reinforced concrete slabs.
b) Concrete columns and beams but hollow block walls and G.I. roofings.
c) Same as b but steel roof framing.
d) Concrete columns and wooden beams, hollow block walls, wooden floor joists, floor and roof
framing; and G.I. roofing and second floor wooden walls.
3
III. Strong Materials
a) First group wooden structural framings, floorings, hollow block walls and G.I. roofing.
b) First group wooden structural framings, floorings and hollow block walls on the first floor, and
tanguile walls on the second floor and G.I. roofing.
c) First group wooden posts, girders, girts, window sills and heads, apitong floor joists and roof
framing, tanguile floor and sidings and G.I. roofing.
d) Third group wooden structural framings, floorings and sidings, and G.I. roofing.
e) Same as d but structural member are substandard.
4
Sec.7.a
BUILDINGS and STRUCTURES
MARKET VALUE OF BUILDINGS
(Unit Cost in Pesos per Square Meter of Floor Area)
PUERECULTURE
DAYCARE/
HEALTH CENTER
MAUSO-
LEUM
BARANGAY
HALL
1 2 3 4 5
I-A 6,890 6,400 6,130 5,360 6,400
REINFORCED
CONCRETE I-B 6,260 5,750 5,500 4,740 5,880
I-C 5,610 5,120 4,850 4,090 5,250
II-A 4,980 4,600 4,220 3,690 4,600
MIXED II-B 4,570 4,220 3,840 3,310 4,220
CONCRETE
II-C 4,220 3,840 3,450 2,930 3,840
II-D 3,840 3,450 3,060 2,550 3,450
III-A 3,450 2,930 2,680 2,170 3,060
III-B 3,060 2,550 2,300 1,780 2,680
STRONG
MATERIALS III-C 2,680 2,170 1,920 1,410 2,300
III-D 2,300 1,780 1,540 1,020 1,920
III-E 1,920 1,410 710 630
TEMPORARY
OR IV 1,410
MAKESHIFT
NOTE : In excess of 1 storey, second storey and above multiply 70% of BV, times the floor area per storey.
FOUNDATION : In excess of 2 storey: Type I. Foundation area x P230.00 x number of excess area.
Type II. Foundation area x P170.00 x number of excess area.
LEGEND : Additional Structure
5
Sec.7.b
BUILDINGS and STRUCTURES
MARKET VALUE OF BUILDINGS
(Unit Cost in Pesos per Square Meter of Floor Area)
PHARMACY PORT
TERMINAL
FISHPORT
6 7 8 9 10
I-A 7,160 7,160 4,220 5,880 5,360
REINFORCED
CONCRETE I-B 6,510 6,510 3,840 5,250 4,740
I-C 5,880 5,880 3,450 4,600 4,070
II-A 5,120 5,120 3,060 4,220 3,450
MIXED II-B 4,740 4,740 2,680 3,840 3,060
CONCRETE
II-C 4,340 4,340 2,300 3,450 2,680
II-D 3,960 3,960 1,920 3,060 2,300
III-A 3,580 3,580 1,540 2,680 1,920
III-B 3,200 3,200 1,140 2,300 1,540
STRONG
MATERIALS III-C 2,820 2,820 940 1,920 1,140
III-D 2,440 2,440 690 1,540 760
III-E 1,140 630
TEMPORARY
OR IV
MAKESHIFT
NOTE : In excess of 1 storey, second storey and above multiply 70% of BV, times the floor area per storey.
FOUNDATION : In excess of 2 storey: Type I. Foundation area x P230.00 x number of excess area.
Type II. Foundation area x P170.00 x number of excess area.
LEGEND : Additional Structure
6
Sec.7.c
BUILDINGS and STRUCTURES
MARKET VALUE OF BUILDINGS
(Unit Cost in Pesos per Square Meter of Floor Area)
11 12 13 14
I-A 5,610 4,220 5,120 3,310
REINFORCED
CONCRETE I-B 4,740 3,840 4,480 2,930
I-C 4,340 3,450 3,840 2,440
II-A 3,690 3,060 3,310
MIXED II-B 3,310 2,680 2,820
CONCRETE
II-C 2,930 2,300 2,440
II-D 2,550 1,920 2,040
III-A 2,170 1,540
III-B 1,780 1,140
STRONG
MATERIALS III-C 1,400 990
III-D 1,020 820
III-E 710 610
TEMPORARY
OR IV
MAKESHIFT
NOTE : In excess of 1 storey, second storey and above multiply 70% of BV, times the floor area per storey.
FOUNDATION : In excess of 2 storey: Type I. Foundation area x P230.00 x number of excess area.
Type II. Foundation area x P170.00 x number of excess area.
LEGEND : Additional Structure
7
Sec.8
Structures falling under one classification are not all exact replica of each other, or of the standard adopted
in the preparation of the schedule of values. It follows therefore that their values are not exactly equal, even if their
area and classification may be the same.
To compensate for this difference in the value, a set of adjustment factors must be prepared, to go with the
schedule. It should only treat items that are commonly found deviating from the standard and may be expressed as
percentage of the base unit construction cost listed in the schedule. Addition and deduction factors may be prepared
by the quantitative analysis method.
8. Basement
a) Residential . . . . . . . . . . . . . . . . . . . . . . . . . . 70% of Base Unit Value
b) High Rise building . . . . . . . . . . . . . . . . . . . . 40% of Base Unit Value
8
12. Special Panels
a) Glass with Wooden Frames . . . . . . . . . . . . . . . P600 per sq.m.
b) Glass with Aluminum
b.1) Frames ....................... P1,000 per sq.m.
b.2) For Tinted Glass, Add . . . . . . . . . . . . . . . P100 per sq.m.
14. Fence
a) Wood . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . P120 per sq.m.
b) CHB
b.1) 4 CHB (with reinforced bars) and with plaster finish at both side. . P250 per sq.m.
b.2) 4 CHB (with reinforced bars) and without plaster finish . . . . . . . P210 per sq.m.
b.3) 6 CHB (with reinforced bars) and with plaster finish at both side . P280 per sq.m.
b.4) 6 CHB (with reinforced bars) and without plaster finish . . . . . P240 per sq.m.
c) Steel Grille . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . P900 per sq.m.
d) Steel Gate (2m high)
a) Plain with RD Bars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .P1,000 per sq.m.
b) Round Bars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . P800 per sq.m.
20. Painting . . . . . . . . . . . . . . . . . . . . . . . If the building is not painted, deduct ten percent (10%)
of the basic rate.
9
Sec.9 Assessment Levels. The assessment levels to be applied to the fair market value of real property shall be as
follows:
I. LANDS
Class Assessment Level
a) Residential . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14%
b) Agricultural . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12%
c) Commercial / Industrial / Agri-Business / Mineral . . . 20%
a) Residential House/Structures
b) Agricultural
c) Commercial/Industrial/Agri-Business/Mineral
d) Machineries
1. Residential . . . . . . . . . . . . . . . . . . . . . . . 50%
2. Agricultural . . . . . . . . . . . . . . . . . . . . . . . 40%
3. Commercial/Industrial/Agribusiness . . . . . . . 80%
10
III. SPECIAL CLASSES - Lands, Buildings, Machineries, & Other
Improvements
Sec.10. Fair Market Values. The Schedule of Fair Market Values of the following classes and subclasses
of real property shall be as follows:
11
COMPARATIVE SCHEDULE OF VALUE
1. URBAN LANDS
A. CITY PROPER
COMMERCIAL/RESIDENTIAL LOTS
From the intersection with Atis St. 15,000.00 4,000.00 27,597.00 9-Dec-1995
going East up to junction with 10,838.00 21-Jun-1995
Santiago Blvd. except those
abutting Pioneer Ave. which are
classified higher
2nd lot from Acharon Blvd. going 12,000.00 3,000.00 6,666.00 9-Dec-1992
N to Magsaysay Avenue
12
COMPARATIVE SCHEDULE OF VALUE
2nd lot from Santiago Blvd. going W to 12,000.00 6,000.00 21,105.00 15-Nov-1994
West Side St. up to Maranao Complex 18,116.00 23-Dec-2002
2nd lot from West Side St. going 10,000.00 3,000.00 12,312.00 8-Jul-2003
W to Mansanitas Street 6,666.00 9-Dec-1992
2nd lot from Mansanitas St. going 8,000.00 2,000.00 7,992.00 8-Aug-2010
W to Saging Street
2nd lot from intersection with Ilang- 4,000.00 2,000.00 4,828.00 28-Sep-1996
Ilang St. going to Mansanitas St.
2nd lot from intersection with Pendatun Ave. 8,000.00 2,000.00 4,808.00 22-Apr-1999
going W to Quezon Ave. 6,819.00 19-Nov-1999
13
COMPARATIVE SCHEDULE OF VALUE
2nd lot from intersection with National 2,100.00 700.00 2,549.13 5-Apr-2011
Highway going S to 2nd lot from Laurel St.
2nd lot from intersection with Velasquez 2,100.00 700.00 7,618.31 8-Jun-2010
St. (formerly Durian St.) going S to 2nd
lot from Balagtas St. except lots abutting
Laurel St. and Santol St. which are
classified higher
2nd lot from intersection with Pendatun 2,100.00 700.00 2,549.13 5-Apr-2011
Ave. going W to 2nd lot from Macopa St.
except lots abutting CM Recto St. and
Bayabas St. which are classified higher
2nd lot from intersection with CM Recto 2,100.00 700.00 2,549.13 5-Apr-2011
St. going W to 2nd lot from Macopa St.
except lots abutting Bayabas St.
which are classified higher
2nd lot from intersection with CM Recto 2,100.00 700.00 2,549.13 5-Apr-2011
St. going W to 2nd lot from Macopa St.
except lots abutting Bayabas St.
which are classified higher
14
COMPARATIVE SCHEDULE OF VALUE
2nd lot from intersection with Donato 2,800.00 700.00 2,212.39 17-Jun-2010
Quinto St. (Rambutan St.) going down S
to 2nd lot from Artemio Ramos St.
(Lapu-Lapu St.) except lots abutting
Laurel Ave. and Zapote St. which are
classified higher
2nd lot from intersection with National 3,600.00 900.00 2,379.62 11-Jan-2011
Highway going down S to 2nd lot from
Narangita St. except lots abutting
Laurel Ave. and Daproza Ave. which
are classified higher
2nd lot from intersection with Artemio 3,600.00 900.00 3,073.77 2-Aug-2010
Ramos St. (Lapu-Lapu St.) going S to
2nd lot from Narangita St. except lots
with the intersection of Daproza St.
which are classified higher
2nd lot from Nustra Seora dela Paz St. 2,700.00 900.00 -
going S to 2nd lot from Magsaysay Ave.
2nd lot from Nustra Seora dela Paz St. 2,700.00 900.00 4,745.24 1-Feb-2010
going S to 2nd lot from Magsaysay Ave.
15
COMPARATIVE SCHEDULE OF VALUE
From Pili St. going E to 2nd lot from Pendatun 1,800.00 900.00 -
St. except lots abutting Quezon St. and
CM Recto St. which are classified higher
2nd lot from Bulaong Ave. going E to 2nd 1,800.00 900.00 2,474.12 7-Jan-2010
lot from CM Recto St. except lots abutting
Quezon St. which are classified higher
Sec.11.34 BalagtasStreet
2nd lot from intersection with Casquejo 2,100.00 700.00 2,379.62 11-Jan-2011
St. (Lapu-Lapu St.) going W to 2nd lot
from Champaca St. except lots abutting
Camias St. which are classified higher
2nd lot from intersection with Casquejo 1,500.00 700.00 2,379.62 11-Jan-2011
St. (Lapu-Lapu St.) going W to 2nd lot
from Champaca St. except lots abutting
Camias St. which are classified higher
2nd lot from Roxas East going E to 2,000.00 1,000.00 1,582.00 11-Mar-1999
Ilang-Ilang St. except lots abutting 2,156.00 10-Jul-2000
Quirino St. which are classified higher 1,993.00 9-May-1995
2nd lot from intersection with Laurel St. 1,500.00 700.00 4,045.42 26-Jul-2010
going S to 2nd lot from Camias St. except
lots with the intersection of Zapote St.
which are classified higher
16
COMPARATIVE SCHEDULE OF VALUE
2nd lot from intersection with Quirino St. 1,600.00 900.00 1,230.86 7-Feb-2011
going W to 2nd lot from Champaca St.
2nd lot from intersection with Roxas St. 1,800.00 900.00 4,045.42 26-Jul-2010
going E to Sineguelas St. except lots abutting
Quirino St. which are classified higher
2nd lot from Champaca St. going E to 1,500.00 700.00 3,073.77 2-Aug-2010
Casquejo St. (Ilang-Ilang St.) except lots
abutting Quirino Ave. which are
classified higher
From Sampaloc St. going N to Pia St. 1,700.00 1,000.00 1,153.00 6-Jul-1995
1,158.00 16-Sep-1994
2nd Lot from Laurel St. going N to 2,000.00 1,000.00 3,824.00 6-Jan-2003
Velasquez Street 1,880.00 4-Oct-1994
2nd lot from the intersection with 8,000.00 1,300.00 5,826.00 10-Dec-2001
Magsaysay Ave. going N to 6,703.00 8-Mar-1999
Osmea St.
17
COMPARATIVE SCHEDULE OF VALUE
2nd lot from Magsaysay Ave. going S to 1,800.00 900.00 5,551.00 31-Dec-2002
intersection with back of Kimball Plaza
Anonas & Lukban Sts. from Atis St. 2,000.00 1,000.00 1,191.46 7-Apr-2010
going NE to Roxas Rotunda
18
COMPARATIVE SCHEDULE OF VALUE
2nd lot from Acharon Ave. going up 12,000.00 2,000.00 12,580.00 15-Dec-1995
N to Magsaysay Ave.
2nd lot from Magsaysay Ave. going 1,800.00 1,000.00 9,832.00 5-May-2002
up N up to Salazar Street including 4,000.00 30-May-2000
back of NDD Girls
Sec.12
BARANGAY APUPONG
National Highway
19
COMPARATIVE SCHEDULE OF VALUE
Sec.13
BARANGAY BALUAN
Sec.14
BARANGAY BATOMELONG
National Highway - - -
20
COMPARATIVE SCHEDULE OF VALUE
Sec.16
BARANGAY BULA
All lots in Zone 2 and 7 fronting Tilapia St. 350.00 220.00 518.00 20-May-1997
2nd lot from Santiago Blvd. going E 10,000.00 1,220.00 10,000.00 4-Sep-1996
boundary including Cabe Subd. and Caltex
depot property, up to Coca-Cola junction
Sec.16.4 SUBDIVISIONS
21
COMPARATIVE SCHEDULE OF VALUE
Sec.17
BARANGAY CALUMPANG
22
COMPARATIVE SCHEDULE OF VALUE
Sec.18
BARANGAY CITY HEIGHTS
Aparente Street
Sec.18.2 SUBDIVISIONS
23
COMPARATIVE SCHEDULE OF VALUE
Sec.19
BARANGAY CONEL
Sec.20
BARANGAY FATIMA
Lots along Airport road from MSU 1,000.00 50.00 97.91 27-Jan-2007
going W to MC Village
Sec.20.2 SUBDIVISIONS
Sec.21
BARANGAY KATANGAWAN
24
COMPARATIVE SCHEDULE OF VALUE
25
COMPARATIVE SCHEDULE OF VALUE
2nd lot from J. Catolico Ave. going 600.00 360.00 1,168.00 16-Sep-1996
W to San Miguel St. 2,635.17 25-Apr-2011
2nd lot from San Miguel St. going 500.00 360.00 586.00 4-Jun-2001
W to Llido Street 1,256.02 5-Apr-2010
2nd lot from J. Catolico St. going 1,000.00 520.00 1,818.00 22-Sep-1999
E to Purok Pag-asa
26
COMPARATIVE SCHEDULE OF VALUE
2nd lot from J. Catolico Ave. going 600.00 360.00 881.00 3-Oct-1997
E to Ladera 1,526.00 8-May-2001
2nd lot from the intersection with 750.00 520.00 847.00 27-Jun-1996
J. Catolico Sr. Ave. going SW to the
intersection with the unnamed St.
2nd lot from the intersection with 520.00 320.00 1,526.00 8-May-2001
unnamed street going SW to
intersection with Paredes Street
2nd lot from J. Catolico Sr. Ave. going W 630.00 320.00 847.00 27-Jun-1996
to intersection with Cruz Street
2nd lot from the intersection with Ladera St. 500.00 280.00 667.00 11-Apr-1996
going E up to the intersection w/ Napala St.
2nd lot from the intersection with Rivera St. 450.00 280.00 0
going E to the intersection with Napala St.
2nd lot from J. Catolico Sr. Ave. 1,000.00 320.00 1,636.00 18-Dec-2002
going W up to St. Joseph St. 1,754.00 19-Jun-2000
27
COMPARATIVE SCHEDULE OF VALUE
2nd lot from Sta. Cruz St. going 470.00 280.00 478.00 13-Feb-1997
NW to 2nd lot from San Pedro St.
2nd lot from intersection with J. Catolico Sr. 750.00 280.00 1,000.00 11-Oct-1995
Ave. going N to St. St. Joseph Street
Sec.23.22 SUBDIVISIONS
28
COMPARATIVE SCHEDULE OF VALUE
Sec.24
BARANGAY LIGAYA
29
COMPARATIVE SCHEDULE OF VALUE
Sec.26
BARANGAY OLIMPOG
Bo.site 60.00 - -
Sec.27
BARANGAY SAN ISIDRO
RESIDENTIAL/COMMERCIAL LOTS
2nd lot from Yumang St. going N 2,500.00 220.00 2,607.00 15-Sep-1999
up to King's Valley 2,665.00 3-Jun-1997
From the boundary with Brgy. Lagao at 280.00 160.00 333.00 2-Jan-1997
UCCP junction following NLSA Ave. going 391.00 11-Jun-1997
W to the end of Pls-209-D -10 or first barrio
2nd lot from Nuez St. going N to 600.00 220.00 956.00 2-Dec-1998
junction of Mercado Property
30
COMPARATIVE SCHEDULE OF VALUE
Sec.27.2 SUBDIVISIONS
31
COMPARATIVE SCHEDULE OF VALUE
Sec.28
BARANGAY SAN JOSE
Sec.29
BARANGAY SIGUIL
Shoreline - - -
Sec.30
BARANGAY SINAWAL
32
COMPARATIVE SCHEDULE OF VALUE
Sec.31.2 SUBDIVISIONS
33
COMPARATIVE SCHEDULE OF VALUE
Sec.33
BARANGAY LABAY
Sec.34
MEMORIAL PARK 500.00 80.00 1,401.00 5-May-2001
Sec.35
Provided that portion of industrial lots exceeding 15 meters from the highway or the
sea-shore shall be appraised at 75% of Base Value along the Road.
34
COMPARATIVE SCHEDULE OF VALUE
Sec.36.1
AGRICULTURAL LANDS:
1) Irrigated Lands
2) Non-Irrigated
Sec.36.2
PLANTS / TREES:
35
COMPARATIVE SCHEDULE OF VALUE
12. Coconut
a) Three years old 2,250.00 -
a) Bearing 3,500.00 320.00
a) Not Bearing (less than 3 yrs. old) 1,750.00 320.00
13. Duhat 350.00 -
14. Fire Tree 150.00 -
15. Gimelina per diameter-inch
Below 5 inches (per tree) 280.00 -
Above 5 inches (per tree) 75.00 -
16. Guapple 800.00 -
17. Guava (local) 350.00 -
18. Guyabano 650.00 -
19. Ipil-Ipil
Native (per square meter) 5.00 -
Giant (12 ft. tall & 4 inch diameter) 250.00 -
20. Jackfruit
a) Bearing 10,000.00 -
a) Not Bearing (w/ at least 3 in. dia.) 5,000.00 -
21. Kamias 500.00 -
22. Kapok 300.00 -
23. Kasoy - Fruit Bearing 800.00 -
24. Lanete 320.00 -
25. Macopa/Sineguelas 2,000.00 -
26. Mahogany-per diameter-inch
a) Small - below 5 inches 250.00 -
b) Big - above 5 inches 850.00 -
27. Malungay 200.00 -
28. Mango
a) Bearing 75,000.00 -
b) Not Bearing at least 2 in. dia. 20,000.00 -
c) Below 2 inch diameter 150.00 -
29. Manguin per diameter inch
a) Below 5 inches 350.00 -
b) Above 5 inches 700.00 -
30. Molave - per diameter-inch
a) Small - below 5 inches 250.00 -
b) Big - above 5 inches 850.00 -
31. Narra
a) 10 inches diameter 10,000.00 -
b) Below 10 inches (per inch dia.) 1,000.00 -
32. Neem Tree per diameter-inch
Below 5 inches (per tree) 280.00 -
Above 5 inches (per inch) 75.00 -
33. Papaya 500.00 -
34. Sampaloc/Tamarind
a) Small - below 5 inches 1,000.00 -
b) Big - above 5 inches 3,500.00 -
35. Santol 2,500.00 -
36. Star Apple 2,500.00 -
37. Sugarcane
Per hectare 2,000.00 -
38. Talisay
a) More than 10 inch diameter 500.00 -
b) Below 10 inch diameter
36
COMPARATIVE SCHEDULE OF VALUE
Sec.36.3
AGRI-BUSINESS LANDS
Sec.36.4
Sec.36.5
OTHERS - Lands in semi-urban are fit for residential, industrial and
commercial use but presently utilized for agricultural purposes.
Sec.37
ADJUSTMENT FACTOR
(for distance of property from)
Types of Roads:
37
Sec.38
In cases of existing tax declarations and before the conduct of a general revision, improvements and
machineries may be revalued a) due to partial or total destruction, b) major change in its actual use, c) or upon
validation by the City Assessor that the existing appraisal is grossly over (under) valued and at the time the
assessment was made compelling circumstances precluded the fair valuation thereof as in the case of quarantine,
biosecurity or imported goods/machineries.
Sec.39
The annual allowable depreciation allowance for buildings and structures shall be computed on the basis of
Replacement Cost (new) on a straight-line method based on the following economic lives:
Sec.40
a) The fair market value of a brand-new machinery shall be the acquisition cost. In all other cases, the fair
market value shall be determined by dividing the remaining economic life of the machinery by its
estimated economic life and multiplied by the replacement or reproduction cost.
b) If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges,
brokerage, arrastre and handling, duties and taxes, plus cost of inland transportation, handling,
installation charges at the present site and cost of trial runs. The cost in foreign currency of imported
machinery shall be converted to peso cost on the basis of foreign currency exchange rate as fixes by
the Central Bank at the time of importation or declaration by the owner, whichever is higher.
Sect.41
For purposes of assessment, a depreciation allowance shall be made for machinery at a rate not exceeding
five percent (5%) of its original cost or its replacement or reproduction cost, as the case may be, for each year of use:
Provided, however, That the remaining value for all kinds of machinery shall be fixed at not less than twenty percent
(20%) of such original, replacement, or reproduction cost for so long as the machinery is useful and in operation.
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Sec.42
Miscellaneous Provisions
a) In Dadiangas as well as urban lots in General Santos City, the proposed standard depth is 30 meters.
d) Corner Influence - The recommended corner influence shall be 10% added to the base value of the lot
where the highest Schedule of Value of the intersecting streets occurs.
e) Lots convertible to urban lands and vacant raw lands without improvements regardless of size based on
existing City Zonification shall be classified as Others with a Base Value of P27.00/sq.m. or
P270,000.00 per hectare and an assessment level based on actual use.
f) Roads or streets in residential subdivision, unless already donated and turned over to the government
shall be listed separately as taxable in the name of the subdivision owner or individual lot owner whose
title is in their name and shall be valued on the basis of 60% of the schedule of value fixed for the lands
in the area. Such roads or streets shall be assessed at twelve percent (12%) of their appraised value,
the computation of which is to be included in the individual tax of the landowner fronting the street,
proportionately.
g) Vacant or idle lands located in purely residential or mixed residential-commercial area shall be classified
and assessed as residential. If such land is located in purely commercial area, the same shall be
classified and assessed as commercial and assessed an additional fifty percent (50%) of one percent
(1%) of assessed value as idle land tax. In the case of agricultural lands, the additional idle land tax
herein imposed shall be fifty percent (50%) of one percent (1%) of the assessed value of the land
(Ordinance No. 11, Series of 2011).
h) In the case of agricultural land convertible into urban or subdivision land in the future, it shall be
classified and assessed as agricultural until such time when it shall have been converted and developed
into commercial, industrial or residential subdivision. This rule shall also apply to land already approved
as subdivision but has not as yet been actually developed for the purpose, except where the ownership
of each subdivision lot shall have been transferred in which case the lot shall be appraised at the
subdivision rate prevailing in the vicinity with a 70% factor is applied to it if it remains undeveloped.
Provided, however, that if any portion of the land has been improved, then it shall be classified as
residential and/or commercial land.
i) Industrial, Commercial and Residential Foreshore Leases shall be appraised at 50% of the base market
value for the land adjoining the foreshore area.
j) In case of residential/commercial/industrial compound with 2 or more contiguous lots, the value of the
lot with highest Base Value shall be the value of the other lots in the whole compound.
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Sec.43
Final Provision
a) Provided, that all Assessment Regulations of the Department of Finance not inconsistent with the
provision of RA 7160 on Assessment of Real Properties such as Department Order No. 3-74,
Department Order No. 37-09 and others shall form part of this Ordinance.
b) Provided further, that where a real property is of a kind not found in the schedule of value the same
shall be appraised independently of said schedule.
c) Provided furthermore, that the City Assessor shall be guided by generally accepted methods,
procedures and principles in property valuation issued by professional bodies of engineering,
architecture and accountancy.
d) And provided finally, that the City Assessor shall cause the revision of these Schedule of Values not
earlier than three (3) years after approval of the Sangguniang Panlungsod of this Schedule of Values in
case of extraordinary increase/decrease in value of real properties in the locality. Such revised
Schedule of Values shall be deemed approved 90 days after submission by the City Assessor to the
Sangguniang Panlungsod and publication in 3 consecutive issues of a newspaper of general circulation.
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