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THIRTEENTH CONGRESS OF THE REPUBLIC) 
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Second Regular Session 
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OF THE PHILIPPINES' 
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Introduced by 'Senator 'Rodolfo G.:Biazon i,' 
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EXPLANATORY NOTE 
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The current land and property valuation system is ,seen as one of the main 
issues contributing to an inefficient'and inequitable'land market in the Philippines. 
This in turn has constrained the country's 'economic developm&nt, :'reduced 
opportunities for the poor and discouraged the' optimal management~,and 
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land resources. 
(or appraisals) are completed' in accordance with generally accepted standards, 
real property valuation in the,Philippines, is:fragmented. There are at least 23 
national, government agencies (NGAs) undertaking ,real property appraisal of 
some kind, each using its,own system and methodology. The same, is noted in 
the appraisal practices of the local governm:ent units (LGUs)l There 'being no 
adequate ,technical supervision on, valuation 'matters, ' local assessors generally 
operate independently thereby :spawning a lack:of uniformity and equity, in real 
property appraisal among, d,ifferent . provinces and,': cities. The multiplicity of 
systems and methods of property appraisal has created confusion in the' public 
mind and a lack of confidence in the system especially when different values are 
attributed to the same, property. 
, It is considered that the adoption of'ia single 
valuation base will, remove confusion and provide a sound reliable basi 
assessment of real property taxes'and reduce,costs'of duplications. 
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The schedule of market values (SMV) is the base for the assessment of 
the real property tax. To maintaintequity and uniformity in the base record, it is 
important to keep it separate,from the tax assessment process, which is;icarried 
out by the local treasurer as, the taxing authority on:,behalf of the, local ,council. 
While the grant of authorityto LGUs ,to' prepare, legislate and imple 
SMVs has enhanced local autonomy, it, has! also introduced politics in 
valuation. 
Political influence 'is '~manifested; among others, in Iocal:,'officials 
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allowing only minor increases , in :property values ,over previous ,vi~ue:~, 
levels; 
selective and subjective :increases 'on, valuations; ,frequent deferment',:of' the 
general revision of property, .assessments , contr 
Code's requirement of every th 
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Since there is no single agency responsible for ensuring that v 
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The main objective 
operti: issessnjkkts; is'tb 
update ,real property value 
es;.as' these change :over :time. 
Because of the frequent d 
aI,!revisions, valuations,'used by 
LGUs are out of date and 
ges occurring within 'the;market 
from time to time. The same can :be said'oflthe zonal,values,developed by the 
Bureau of Internal Revenue '(BIR) .for, tax:purposes; :Because 
~ the"zona1 ,*value 
system has no fixed statutory review peribd, 'the' reviews of the zonal values are 
not conducted at regular intervals. Moreo&r,: the,four-step approval process is so 
time consuming that by the time the zonal values'have been approved, changes 
had occurred in the property market. ,Th'is has, resulted in distortions, in zonal 
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values ranging from 25 percent to 70 percent of the prevailing land prices'(LAMP, 
2000). ,The records would show that generally, the distortions in the LGUs' 
market values are relatively higher. A comparison: of the BIR zonaLvalues of 
sampled properties in Metro, Manila showed that the zonal values are1:on the 
average 262 percent higher than the LGU market values (NTRC, 2002). i: Below 
market value assessment of real property leads to a relatively low tax,intake and 
undermines the generation of significant revenues from property ownership and 
transfers. To cite a case in Davao City, on five: patrimonial properties alone,, using 
current valuation practices, the government is incurring foregone revenues of P9 
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million to P35 million annually. (PEENRA, March 2000). 
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Another factor that ,has; compromised ,the, valuation' pro 
appointment of the assessor .by the local chief; :executive. 'The: 
concerns about the appointment of 
~ local, assessors, with i 
qualifications and experience ,considering the highly: technical ' aspect of: the 
appraisal function. The present set-up also makes the local assessors 
, ,  vulnerable 
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to political influence in the'effective discharge ,of their functions: 
Greater efficiency and transparency would 
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result from BIR and :the 
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adopting the new schedule of'marketvalue as 
posed in this Bill. 
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If fairness and equity in the:'taxation 
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are to be achieved, 
the separation of the valuation ' and assessment function from tax setting :and 
political influence should be considered. The', establishment of an:.appraisal 
agency, responsible for regulating and oversighting ,all LGUs and NGA, appraisal 
activities will address this matter.. The: Agency, will ensure, that a ~ nationally 
consistent, equitable and impartial valuati,on system for real property taxation,is 
put in place and  that it maintains th,e integrity of'rea1,property appraisal.: '.This in 
turn will, provide ia wider' taxation base' resulting i,n improved and enha 
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collection.', 
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In view of the foregoing',, the approval of:this, 6ill:is.strongly 'reco 
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Introduced by Senator Rodolfo G.'Biazon 
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INSTITUTING REF 
ASSESSMENT PR 
' Be 'if enacted 
Philippines in Congres 
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SECTION 1'. Short Tifle. 
-'! T,his 
PROPERTY APPRAISAL AND 
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Objectives.'-'s~lt 
:is the policy  of^' 
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SEC: 2., Declaration of P 
regulate 
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'and, oversee the 
impartial,, and national 
with the 'Philippine Valu 
generally accepted valuation 
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under .;this Act and the 
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(a) 'Establish a N 
leadership in t 
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regulate 
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'and, oversee the 'development 
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and, maintenance 
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of a just,.: equitable, 
impartial,, and national 
with the 'Philippine Valu 
generally accepted valuation 
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under .;this Act and the 
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(a) 'Establish a N 
leadership in t 
purposes; 
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(b) Develop and maintain valuation standards and adopt mar 
the single real propeky valuation base8' 
for .the ' assessme 
property related taxes~in thd country and for,the' valu 
by all government agencies'and units,requiring 'real 
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(c) Separate the function of,valuing :or: appraising real 'properties 
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I function of administering the, taxes due thereon; and 
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(d) Develop and professionalize the' valuation or appraisal practice in the 
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Sec. 3. ,Definition of Terms. - As used in this Act, the following terms mean: 
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(a) Appraisal - systematic and analytic. determination and 'recording' of 
property facts, circumstances and' investments 'and, investigation :of other 
relevant data resulting in.a supportable estimate:and opinion of value. ~ 
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A professional,, conclusion based upon 
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logical analysis and,judgment. 
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.personal property 
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,', developments 1ocated:uppn 
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(9 Land. - one of the: major factors of pro 
sisting sometimes of a 
:, material economic good.which is 'suppiied 'by'nature without the aid of 
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,man. Land may, include not ,only the' earth surface, both land 
but also anything that 'is attached to the'earth's surface. ' Thu 
resources in their original state, such as mineral deposits,'wildlife 
and fish, are land within'the technical mianin6 :of the: term; so 'also,are 
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sources of energy, outs'ide of man himself, such as water, coal 
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and the natural fertility of the,soil. 
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(9) Market Value. - the ,estimated ,amount for, which a property./should 
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willing buyer and a.:willing 
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'unrelated parties ' ,involving no, 
' special 'considerat/on) after '! proper 
marketing wherein 
arties had each acted knowledgeably; prudently 
and without,compuls/on. 
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(h) Real Property - ,the .interests, j benefits 'and, rights i 
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ownership of real estate. Real estate is'defined as the physical land and 
all those items which 
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(i) Special Purpose 
constructed and d 
nature this type 
except as part 
function, conversi 
development or a 
Chapter 1. - ESTABLIS 
SEC. 4. Establishing a Na 
declared in' this Act, there 
hereinafter,referred to as th 
government, on matte 
Philippines. The Autho 
attachment, however, shall belsubject to review: under Section 36 of this'ict, The 
Authority shall have its central office in Metro,Manila. 
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SEC. 5. Powers and Functions 'of thei'Authority: ,The Authority shall' have 
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the following powers and functions::., , 
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(a) Set and maintain vaiuation stand rds consistent with generally. 
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accepted 
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valuation standards,, regulations 
~ and i?specif/dations for real 
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appraisal used for 'tax,' and other purposes and ensure compliance 
therewith by local government units, national~,g'overnment agencies, 
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(b) Review and approve the j Schedule ' ,of Market .Values prepared "by the 
, '  provincial, city, and municipal assessors of Metro Manila for tax purposes; 
(c) Provide technical ,assistance on real', property appraisal '.matters to 
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'government agencies: and instrumentalities, and coordinate,,, or&nduct 
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when requested, the appraisal of special purpose properties ,for real 
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standards, and 
matters; 
(e) Recommend to 
(9 Develop and mainta'i 
this Act: and 


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(h) Perform such other functions as, are necessary, 
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implement the provisions of this Act.;, 
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SEC. 6. Head of Authority., - The Authority shall be headed by ,an: Executive 
Director who shall be appointed[; by the ('Pres'/dent 'of the'# Philippines 
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the 
recommen'dation of the Secretary 
Filipino citizen, of good mor 
appraisal related degrees, ,and 'a Ii 
(IO) 
years experience in appraisal or. 
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asseiitient of real propie 
Executive Director !shall hav 
y grade 
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IV under the Salary Sta 
ation 
:exciusi$e of alloyance 
emoluments. 
SEC: 7. Responsibilities ofithe', €xecufive biiector. - The ,Executive Director 
shall be responsihe for the 'efficient and'! effective delivery. of services 
; '  : , , to be 
performed by the Authority'as well !as the statutory :responsibilities setlokin 
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Act. ,For this purpose, the Executive Director shall: ' 
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(a) Develop policies, plans, programs,, and operating ,
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standards- 
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attainment of the objectives'land mandate of , the' 
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(b) Provide policy direction and leadership,'as 
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well',as 
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coordinate.:and.!support 
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the functions of the regional offices; 
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(c) Advise and assist t 
".matters,'pertaining'jb, 
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real 
property appraisal a 
(d) Delegate authority 
the need arises; an 
(e) Perform such other funktionS as mgy:be provided'by law' 
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recommendation of the Secretary of Finance. The Deputy Director must be a 
Filipino'citizen, of good moral'character, 
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appraisal related degrees,',and ' a  licensed appraiser,,:or ,assessor, 
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emoluments. 
SEC. 9; 
Creation of an 
Advisory Board, hereinafter' 
(1) Representative from 
(2) Representative fro 
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meetings as it may deem necessary for: the perfo 
The Board may also formuiate and 
for the conduct of it 
SEC. I O .  Functions 
Executive Director on m 
and,approval of the Schedul' 
Act; and (b) setting, main 
standards prepared and d 
Chapter 2. - ORGANIZA 
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administrative 
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Director who shall be 
recommendation of the 
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must be a Filipino :citizen, .o 
accounting Or appraisal relat 
at least five (5) years of ex 
The Regional Director shal 
the Salary Standardization 
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SEC. 12. Functions of'ihe,R 
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Director shall: 
(a) Implement laws, p 
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must be a Filipino :citizen, .o 
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at least five (5) years of experiknde, in apprai&aliIor Assess 
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the Salary Standardization'Law exclusive: 
SEC. 12. Functions of'ihe, Region 
ood;moral~character,::a graduate in e 
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(b) Provide economical, ~ efficient, 'and ' effective , service relating to the 
Authority's mandate 
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(c) Coordinate with regional offices of other government depaktments, 
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(e) Perform other fun 
SEC. 13. Designafi 
Regional Director. - I 
perform' hislher duties an 
leave of absence, attend 
other official activities  oca 
absence of the Regional 
Regional Office's div 
Charge,who shall assume and continue to perform the 
, 
duties and respo 
of the Regional Director: Proiided; however; , . ,  
That , ithe person's0 de 
Officer-in-Charge ,is not entit1ed:to any additional,,salary 'attached to, 
SEC. 14. The NAA Regional:Consulfative 
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created imevery administrative region a NAA, Regional Consultative Committee, 
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hereinafter,referred to as the,,Committee, 
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(1) 'Representative from the. Bureau of Local: ,Gove'rnment 'Fina 
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(c) 
Private appraisal orianization rkiers' to a prpfessional oiginization & 
licensed real estate appraisers within the, region which has been active in the 
The.members shall'8select from among 'themselves the, chairperson of the 
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SEC. 15, Functions of the Cornhittee.'- The,Committee is the counteirpart,of 
the Board at the regional level and'shall advise'the Regional Director jon matters 
pertaining to the following: (1) preparation and review, of the Schedule of, Market 
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provisions of existing lawsito; the:contrai: the Authority shall develop, 
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and implement uniform valuation standards:which shall be used by all appraisers 
and assessors of national and local governments in .appraising'or valuing lands, 
buildings, machineries and, other,real properties for:taxation and other: purposes. 
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principles and intern 
SEC. 17. Apprais 
prevailing in the loca 
valuation standard 
rules and regulations 
to the provisions of th 
SEC. 18., , Preparation of 
each year. 
Before any g 
shall be prepared a Sch 
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specifications set by the Authority: 
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schedule'shall be submitted'by the 
assessor concerned to the Authority's regio'nal office ' for initial review and 
completion of the compliance' report. The !said'schedu'le shall then be 'submitted 
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to the Authority's central office for approval. The',Executive 'Director,,shall, act 
within n'inety (90) days after'receipt ,of the' said schedule 'and inform 'the Regional 
Director and Assessor concerned:of, any action 't 
on within the said'-'period, 
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otherwise, the said schedule,shall be'deemed approved.' The approved ,Schedule 
of Market Values shall be 'published in a !newspaper 'of general circul 
province, ,city or municipality 'concerned, 'or in the bsence thereof, 
pbsted ,: in:! the :provincial ::capit 
hall and in.:'t 
conspicuous public places ' ,  therein,and 
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SEC. 19. 
Use of,Schedule of,Farke 
property appearing in the'Sckduleof; 
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shall be used for the general revision of p 
all applicable  real^ property~,related taxes. imposed by the national !,and 'local 
government units. 
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effect until repealed, supers 
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values provided under the 
with Section 18 of this Act. 
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SEC. 22.;') Development ,; 
Realiproperfy Database. - The Au 
develop and maintain 'an updated ' database; on,' th,e sale;, excha 
mortgage, donation and all other real property transactions 
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the cost of, construction 
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prices ,of machinery. For 'this ,purpose,; the, Authority is hereby authorized, to 
require the production of necessary documents'or to obtain informafion from the 
concerned officials or em 
instrumentalities, local gover 
database shall be made 
government agencies, and 
SEC. 23. Duty of:Regis 
Transactions Data. - 
provincial, 'city or munici 
his registry every six (6) 
otherwise converting, le 
within thirty (30) days 
brief but sufficient des 
owners, and the dates 
copies of correspondi 
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sEC. 24. Duty of Official Issuing ' Building Permits o r ,  CetfifiCateS ,Of 
Registration of Machinery to Transmit Copy to the, Assessor. - ' Any, 
, ,  public 
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official or employee who may now or,hereafter be 'required by'law or regulation to 
issue to any person a permit 'for the construction,. addition, repair;'or ;renovation 
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such permit or certification w 
of the province, city or munici 
SEC. 25. Duty of Ge 
Assessor; - It shall be the duty of all geodetk 'engineers, pu 
furnish free of charge the a 
or!.of.the:province, city or muni 
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from, recejpt of such approved ;plans from 
Land Registration Authority, 
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SEC. 26. ,Duty of ASS 
shall be the duty of the 
from the ' Registra 
Engineers to the rl 
receipt of such data. 
make a summary rep 
Central office within o 
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recommend to the Secretajl 
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Assessors from the list of 'persons suitable and qualified for appointment 
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(b) Municipal 'and Assistant Municipal Assessors' from 
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suitable and qualified for, appointment within the IP'rovince; ;and (e), City and 
Assistant City Assessors and, Municipal and 
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Manila Area. The"  assessor^ 'shall :be 'under,',the administrative and 
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supervision of the Authority. , 
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SEC. 28.' Qualifications of Local Go 
be appointed assessor unless,, su,ch person':' is 
resident of the region for a provincial', or 
municipal assessor, a licensed: appraiser! ' of good, 
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experience in real property: 
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five (5) years in the case of'the:provincial 
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organized. The Presiden 
Director of the Authority 
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Operations, Divisions o 
including other personnel of said ;office wh 
organization of the Autho 
such time when the organ 
shall have been approved. For this, purpose, there ;i,s hereby; created an ;Ad Hoc 
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Committee' composed of the; Executive Director 'as, ex-officio chairperson and 
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representatives from the ':DOF;,' ,BLGF, 43R: National Tax Research 
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(NTRC) and Land Administration and Management Project (LAMP) as,*rnembers. 
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The Ad, Hoc Committee shall 'be responsible for the formulation of the !Authority's 
Organization and ' Implementation Plan: 
~ Provided, 'That the preparaion and 
approval of the Authority's'Organization and Implementation Plan shall; as fa'r as 
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position and salary. 
(d) 'As early as possi 
pursuant to Section 9 of 
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regional offices shall, be o 
criteria 'such as, but n 
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under the 'custody of, the affected divisions'ofi BLGFishall be.transferred,,to the 
Authority. 
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initial implementation of this', Act, shall be charged against the ' c 
appropriations of the BLGF'S Real, Property :Assessment Divisi 
Assessments Operations Division,, and other divisions: of the said ,agency,where 
the other core staff'came from. Thereafter,' such',funds; as may be, ne 
the continued implementation of, this Act 'shall b e  included in the ann 
Appropriations Act. 
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SEC. 32. :Failure to Provide'lnformation or Data.: 
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employee who fails without just/fiable reason or reasons to' provide :or ,furnish 
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departures from su 
equivalent to the o 
one (1) year, or both, at the discretion 
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provision of this Act other, than those punishable'under Sections 32, 33 
hereof shall, when warranted,'be dealt with under the applicable existing laws. 
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 ARTICLE VI: :, . ' 
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SEC. 36. Mandatory Review After Five Years ,of Ahthoriffs 
After five (5) years from the.effectivity of: this',Act, 
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, panel 
composed of seven (7) persons, from the legislative and executive branches 
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of 
the government shall be appointed by the President,to review the organizational 
and functional relationship 'of the 'Authority to 'other gove 
stakeholders and ,shall make recommendations, based, 
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President'and to both Houses of Congress. ' , 
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SEC. 38. Suppletory A 
of Republic Act N 
1991, and other laws not 
amended, otherwise 
Presidential Decree N 
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Philippines,'" including all other'provisions of'the said laws.which are inconsistent 
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with any of the provisions' of this Act I 
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(b) All laws, presidential decrees, ~execyvve :orde, 
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rules and regulations or parts'thereof.contrary;to,or 
hereby repealed, superseded or modified/accordingly.; 
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declared lunconstitutio 
portions or provisions hereof 
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SEC. 41. Effectivity. - 
,'tad:effect 
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fifteen (15) days ~ i f t e r  :its 
complete publication :in- the' Official 
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Gazette'Ior in a ~ newspaper, ;of 
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- Any pohion or provision of this 'A 
shall not. have-'the effect of n 
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