ASSESSMENT SERVICES
The Municipal Assessor's Office is the overall in-charge of the assesssment and appraisal of real property for taxation purposes and is considered one of the sources of revenue of the municipality of General Trias. Assessment is being made on real properties to come up with an assessed value to arrive on the computation of Real Property Tax.
Percentage Sharing on Real Property Tax:
Province - 30 %
Municipality - 40 %
Barangay - 25 %
Real Properties Subject for Assessment:
1. Land
2. Buildings/Improvements
3. Machineries
Classification of Real Properties/Sub-Classification
Residential - 1st to 5th class
Commercial - 1st to 3rd class
Industrial - uniform rate (1997 revision)
Agricultural - (by commodity - Riceland Irr., Corland etc)
Special Class - (Cultural, Scientific, Hospital, Local Water
District, GOCC
- engaged in the supply and distribution of
water and generation and transmission
of electric power).
REQUIREMENTS IN THE ISSUANCE OF TAX DECLARATION
1. SIMPLE TRANSFER (1 photocopy each duly authenticated)
a. Certified true copy (if possible) of the Title of the
property (if titled)
b. Registered Deed of Instrument
c. Latest payment of Real Property Tax (Tax Clearance from
the Treasurer's Office)
d. Transfer Tax receipt to be secured from the Provincial
Treasurer's Office
e. Cancelled Title of property
f. Certificate Authorizing Registration (CAR from the BIR)
g. For Agricultural Land - DAR Clearance for land covered
by DAR programs.
1.1 Masterlist of FB's from the MARO Office
1.2 Approved Subdivision Plan
1.3 Ocular inspection to determine actual classification
2. SUBDIVISION (photocopy each duly authenticated)
a. Approved subdivision plan (1 copy of blue print)
b. Latest payment of Real Property Tax or Certificate of
Tax Payment
c. Subdivision Agreement if not in same name
d. Certified true copy (if possible) of Titles of the property
e. Cancelled Title of property
3. NEW DECLARATION (per request/discovery) FOR BUILDING
a. Building Permit and/or Certificate of Occupancy
b. Building Plan
c. Sworn Statement
FOR MACHINERY
a. Sales Invoice or any document showing acquisition cost
b. Sworn Statement
4. REVISION (Change in area, reclassification, correction of
names, etc)
a. Any supporting documents/justification for the revision
of Tax Declaration.
STEPS IN REQUESTING FOR REAL PROPERTY DOCUMENTS
TRANSFER OF TAX DECLARATION
1. The Front Desk Clerk will gather all the required
documents from the client.
2. Said documents will then be presented to the Municipal
Assessor.
3. If the documents are complete :
a. The Municipal Assessor will forward the documents
to the Assessment Clerk I or Clerk II.
b. The typist will encode the tax declaration.
c. The LAOO I or the LAOO II will review the encoded
tax declaration and affix his/ her initials on it if all
details are correct.
d. Numbering and cancellation of previous tax declaration
will follow.
e. The Municipal Assessor will review the documents
before signing.
f. The Owner's Copy will then be released to the client.
4. If the documents are incomplete, the Municipal Assessor
will ask the client to complete the documents required
in securing a tax declaration.
CERTIFIED TRUE COPY AND OTHER CERTIFICATION
1. The Front Desk Clerk will ask from the clients the name and
location of the property to find.
2. The Clerk will check the file in the record room.
3. The Clerk will ask permission from the Municipal Assessor
to proceed with the transaction.
4. The typist will encode the tax declaration.
5. The LAOO I or LAOO II will review the encoded tax
declaration then affix his/her initials.
6. The Municipal Assessor or her authorized representative
will sign the documents.
7. The Certified True Copy or Certification will be released
to the client.
TREASURY SERVICES
The Treasurer's Office being the income-generating unit of the municipality takes seriously the responsibility of implementing an effective and efficient system of tax collection. Beyond its objectives, it is also doing its share in improving the tax collection campaign as part of its commitment in contributing to national and local development.
TWO MAIN FUNCTIONS
1. Disbursement - the municipal treasury undertakes the
disbursement of the purchases,loan
servicing, remittances, salaries and
wages and other such obligations of
the LGU.
2. Collection - it is also the function of the municipal
treasury to collect all taxes, fees, charges,
penalties and other moneys due to the
municipality, such as:
1. Real Property Tax
2. Business Tax
3. Community tax
3. Other Fees and Charges as mandated under the Municipal Tax
Ordinance, Revised Municipal Revenue Code and other
pertinent Laws, Ordinances and Resolutions.
All collections are immediately deposited to the specified
depository banks of the LGU.
REAL PROPERTY TAX
Kind of Taxable Real Properties :
1. Land
2. Building
3. Machine
Rate of Tax :
1. Basic Tax - 1% of assesses value
2. Special Education Fund - 1% of assessed value
Time of Payment :
Real Property Taxes shall accrue on the first day of January of
each year.
Manner of Payment :
• Full Payment
• Quarterly Installment, with the following schedule :
1st Quarter Installment - due on or before March 31,
of the current year
2nd Quarter Installment - due on of before June 30,
of the current year
3rd Quarter Installment - due on or before September 30,
of the current year
4th Quarter Intallement - due on or before December 1,
of the current year
Discounts :
1. Ten percent (10%) discount - for "Prompt" Payment
(payment made within schedule)
2. Twenty percent (20%) discount - for "Advance" Payment
(payment made before schedule).
Interest :
A two percent (2%) per month interest shall be collected for
late payment with a maximum of 36 months or 72%.
Sharing of Collection :
1. Basic Tax - 35 % goes to the Province
- 40 % goes to the municipality
- 25 % goes to the barangay
2. SEF Tax - 50% goes to the province
- 50 % goes to the municipality
Steps/Requirements for Real Property Tax Payments
1. If newly declared, secure Tax Declaration from the Office
of the Municipal Assessor.
2. Present the Tax Declaration for the proper computation
of Real Property Tax.
3. Pay the computed tax and ask for your official
receipt/receipts.
Who Shall Pay?
1. Persons, natural or juridical, residing in the municipality
2. 18 years of age or over
Rate of Tax:
Basic Community Tax
(Individual) ------- P 5.00
(Corporate) ------- P 500.00
Additional Tax
(Individual) ------- P1.00 for every P 1,000.00
of annual gross income earned
from conduct of business
practice of profession and
other income.
(Corporate) ------- P2.00 for every P 5,000.00
of gross receipts or earning but
not to exceed P 10,000.00
Place of Payment :
The Community tax shall be paid in the Office of the
Municipal Treasurer or to the deputized Barangay Treasurer.
Time of Payment :
The Community Tax shall accrue on the 1st day of
January each year which shall be paid not later than the last
date of February of each year.
Penalties for Deliquency:
If the tax is not paid within the time specified,
there shall be added to the unpaid amount and interest of
twenty-four percent (24%) per annum from the due date
until it is paid.
Allocation of Proceeds :
a. 100 percent (100%) of the proceeds of the Community tax
collected by the Municipal Treasurer shall accrue entirely
to the general fund of the LGU.
b. The proceeds of the Community Tax collected through
the Barangay Treasurers shall be apportioned as follows :
1. Fifty percent (50%) shall accrue to the gneral fund
of the LGU
2. Fifty percent (50%) shall accrue to the barangay
where the tax is collected.
REGISTRATION AND TRANSFER FEES ON LARGE CATTLE
Imposition of Fee :
The owner of a large cattle is required to register said
cattle with the Municipal Treasurer for which a certificate of
ownership shall be issued to the owner upon payment of a
registration fee as follows :
a. For Certificate of Ownership -P 100.00
b. For Certificate of Transfer - 100.00
c. For Registration of Private Brand - 50.00
The transfer fee shall be collected only once if a large
cattle is transferred more than once in a day.
Time and Manner of Payment :
The registration fee shall be paid to the Municipal
Treasurer upon registration or transfer of ownership of
the large cattle.
ZONING
REQUIREMENTS FOR SECURING LOCATIONAL CLEARANCE
CERTIFICATE OF ZONING COMPLIANCE
Basic Requirements:
1. Duly accomplished and notarized Application Form and
Residence Certificate
2. Photocopy of the certificate ot Title/Move-In/Acceptance/
Transfer of Rights
3. Tax Declaration
4. Duly notarized Deed of Sale, Deed of Donation, Contract of
Lease or Authorization to Use of Land.
5. Vicinity, Site Development Plan, Floor Plan, Elevation,
Sewerage, Water Drainage Plan, Electrical
and Mechanical Plan
6. Processing Fee
7. Environmental Compliance Certificate (secure from DENR)
8. Photocopy of Contract Cost Agreement and Detailed
Estimates of Materials, Labor, Machinery and Equipment
9. Health Clearance
10. SEC Registration
11. NWRB, General Trias Water District Permit, Well Log
and Pumping Test
12. Barangay Clearance/Homeowner's Certification to
Construct, DOTC Clearance (If applicable)
13. For project situated in tenanted rice and/or cornlands;
Endorsement/Recommendation from the Dept. of Agrarian
Reform (DAR) and for conversion in other uses;
Conversion Order.
For Manufacturing Project
(Applicable to small, medium or large industry)
1. Description of Industry
a. Types and volume of raw materials used
b. Products manufactured or stored
c. Average production output/capacity
per day/week/month
d. Industrial waste and plans for pollution control
e. Description and flow of manufacturing process
f. Manpower requirements for professional, technical,
skilled and laborers
g. Investment Cost and project life span
h. Future Plans
2. Sworn Special Power of Attorney for representative to file
For Manufacturing Project
(Applicable to small, medium or large industry)
1. Description of Industry
a. Types and volume of raw materials used
b. Products manufactured or stored
c. Average production output/capacity
per day/week/month
d. Industrial waste and plans for pollution control
e. Description and flow of manufacturing process
f. Manpower requirements for professional,
technical, skilled and laborers
g. Investment Cost and project life span
h. Future Plans
2. Sworn Special Power of Attorney for representative to file
REQUIREMENTS FOR SECURING BASE STATIONS OF
CELLULAR MOBILE, TELEPHONE SERVICE,
PAGING SERVICE, TRUNKING SERVICE AND
OTHER WIRELESS COMMUNICATION
SERVICE PERMITS
Requirements:
1. Vicinity Map (Scale 1:1000 showing the exact location of
the proposed base station within a radius of 200 meters)
2. Site Plan (Scale 1:500)
a. Layout of proposed project showing all structures
b. Area and boundaries of lot (property line)
3. Proof of Ownership (Title, Tax Declaration, Contract to Sell,
Lease Agreement or written and duly notarized owner's
consent to use,etc.)
4. Certified true copy of National Telecommunication
Commission's Provisional Authority (PA), Certificate
of Public Convenience and Necessity (CPCN),
Certificate of Registration to provide
Telecommunication Services, ATO Clearance.
5. Conversion Order from the Department of Agrarian
Reform if project is located within the agricultural zone.
6. Radiation Protection Evaluation Report from Radiation
Health Service of the Department of Health (DOH).
7. Written Consent:
a. Subdivision: (Approval of Homeowner's Association
or consent affidavit of non-objection from majority
of actual occupants and owners of property.
b. Buildings: Unoccupied - consent of the owner
developer occupied
- consent/affidavit of
non-objection from owner developer
- consent of the governing board/body of the duly
- constituted condominium association including all
tenants occupying the top most floor directly below
the base station.
- consent of the owner and majority of tenants of the
adjoining buildings.
8. Barangay Council Resolution endorsing the base station
9. Bill of Materials and Estimated Cost
10. Authorization of persons allowed to follow-up the clearance.
ENGINEERING
PROCESS OF OBTAINING A BUILDING PERMIT
The following are the steps that an applicant has to undertake in
applying for a Building Permit:
1. The applicant or the designing architect or engineer
in-charge of the project (whichever is applicable)
accomplishes the necessary forms
(Building, Electrical, Sanitary/Plumbing permit)
available at the Engineering Office.
2. The applicant will be asked to secure a Locational Clearance
from the Office of the MPDC. Said applicant may transact
with the Planning Officer and the Zoning Administrator of
that office.
3. The Engineering Office will then prepare an Endorsement
Letter to be transmitted to the Chief Local Fire Marshall.
The Engineer I of the said office will prepare the said letter,
to be approved by the Building Official.
4. The Chief Local Fire Marshall will issue a Fire Safety
Certificate to be forwarded to the Office of the
Building Official.
5. The Engineer I of the Engineering Office will evaluate and
make an assessment of all the requirements of the proposed
building plans submitted by the applicant.
6. An order of payment will be prepared to be approved by
the Building Official. Assessment of fees for Building Permit
are based on the National Building Code and the Local
Government Code.
7. The applicant pays the building fee at the Treasurer's Office.
8. The Building Permit document will be prepared by the
Engineer I of the Engineering Office, subject for approval
of the Building Official.
9. The Building Official will then sign the Building Permit.
10. The Building Permit will then be released to the
applicant/client.
REQUIREMENTS FOR BUILDING PERMIT APPLICATION
1. Lot Plan (2 copies) duly prepared, signed and sealed by
a duly licensed Geodetic Engineer.
A. In case the applicant is the registered owner of the lot :
• Certified True Copy of the Transfer Certificate of Title
(TCT) (2copies)
• Tax Declaration (2 copies)
• Current Real Property Tax official receipt
or Certificate of non-tax deliquency (2 copies)
B. In case the applicant is not the owner of the lot :
• Two copies of duly notarized copy of either:
1. Contract of Lease
2. Deed of Absolute Sale
3. Contract of Sale
2. Architectural, Structural, Sanitary, Electrical and Mechanical
Plans, (5 sets) duly prepared, signed and sealed by
a duly licensed :
a. Architect or Civil Engineer for architectural and
structural portion
b. Sanitary Engineer or Master Plumber for not more than
20 units of plumbing fixtures for sanitary portion
c. Professional Electrical Engineer or Master Electrician
for not more than 4 kilowatts load for electrical portion.
d. Professional Mechanical Engineer for mechanical portion,
(if any)
NOTE : Attach xerox copies of Engineer's Licenses and current PTR
3. Cost Estimates and Bill of Materials (4 copies)
4. Specifications (4 copies)
5. For structure of more than 7.5 meters in height,
Structural Design and Computations, Seismic Analysis are required
6. Fire Safety Permit (to be secured at the Chief of Local Fire
Service upon endorsement by the Building Official
7. Certificate of Soil Poisoning of the building area
8. In case of Industrial or any Environmental affecting structure,
Certificate from authorized government agencies, DENR, etc.
9. Permit Forms issued in this office should be completely and
legibly filled-up to be signed and sealed by Engineer/Architect,
etc.
10. Barangay Clearance (Permit to Construct) 2 copies
11. President of Homeowner's Association Clearance
(Permit to Construct) 2 copies
ORDINARY
1. House Floor Plan showing complete dimension
(with developer's approval)
2. Land Title, Contract to Lease, Contract to Sell or
Deed of Absolute Sale (in case the House Owner is
not the Lot Owner, Affidavit permitting to use the lot)
3. Tax Declaration with latest Official Receipt of tax payment
4. Barangay Clearance (Permit to Construct)
5. President of Homeowner's Clearance (Permit to Construct)
REQUIREMENTS FOR SECURING FENCING PERMITS
1. Land Title, Contract of Lease, Contract to Sell,
or Deed of Absolute sale
(In case the OWNER is not the Lot Owner, Affidavit
permitting to use the Lot).
2. Tax Declaration with latest Official Receipt of Tax Payment ,
Declaration of Real Property Tax
3. Location Plan (4 copies) duly signed and sealed by
Geodetic Engineer, Structural Design for Fencing Plan
(4 copies) duly signed and sealed by Architect or
Civil Engineer with their License and latest PTR.
4. Barangay Clearance (Permit to Construct)
5. Cost Estimate and Bill of materials (4 copies)
PROCESS OF OBTAINING OCCUPANCY PERMIT
The following are the steps that an applicant has to
undertake in securing an Occupancy Permit:
1. The applicant or the engineer in-charge of the project
(whichever is applicable) has to accomplish the
necessary forms (Completion Forms) available at
the Engineering Office.
2. All the requirements for Occupancy Permit will be
evaluated and assessed by the Engineer I
of the said office.
3. An Endorsement Letter will be prepared to be
approved by the Municipal Engineer to be transmitted
to the Chief Local Fire Marshall.
4. The Chief Local Fire Marshall will issue a Fire Safety
Certificate to be forwarded to the Office of the
Building Official.
5. The Enginer I of the Engineering Office will prepare
the Order of Payment to be approved by the Building
Official. Fees are based on the National Building Code.
6. The applicant pays the Occupancy Permit Fee at the
Treasurer's Office.
7. The Engineer I of the Engineering Office will then
prepare the Occupancy Permit.
8. The Building Official will approve and sign the
Occupancy Permit.
9. The Occupancy Permit will then be released to
the applicant/client.
REQUIREMENTS IN APPLYING FOR A CERTIFICATE OF OCCUPANCY
Basic Requirements:
- Two (2) sets of AS - BUILT Plan (signed and sealed by a duly licensed civil engineer or architect.
- Log Book (Construction Activities)
- Four (4) photo copies (pictures) - Front, Right, Left and Rear views of the building
- Environmental Compliance Certificate - to be secure from DENR
- Certificate of Completion of Civil, Sanitary, Electric and Mechanical Works - sign and sealed by a duly Licensed (Forms available at the Building Official)
- Fire Safety Certificate of Final Inspection (to be secure from Chief of Local Fire Services, General Trias, Cavite upon endorsement by the Building Official.
Note: Attach xerox copy of Engineer's Licenses and PTR's
