1.

Discuss and assess the status of mass appraisal in the Philippines with regard to property
identification, uniformity in assessment, responsibility for assessment, frequency of
assessment, appeals mechanism and assessment technique. Conduct a desk research
and/or interview knowledgeable people to obtain information for answering this
question. Cite all your sources using the standard citation format. 25 points.

Currently in the Philippines, we are all looking forward to the RA 12001 Real Property Valuation
and Assessment Reform Act’s Implementing Rules and Regulations so that the newly enacted
law can take full effect. Meanwhile, as we transition to the promises of a better and more
updated appraisal process, below is the existing framework design of our mass appraisal
process, and my own personal analysis on this subject.

The Local Government Code of 1991, RA 7160 provides the legal framework for implementing
Mass appraisal of real properties for tax purposes. It is guided by International Valuation
Standards, which aim to provide a fair, transparent, and efficient property valuation system that
reflects market conditions for taxation.

The Assessor’s Office at the City, Provincial, and Municipal levels shall take charge of the
discovery, classification, appraisal, assessment, and valuation of all real properties within his
territorial jurisdiction which shall be used as the basis for taxation. Which shall be subject to the
approval of the Local Sanggunian (Sangguniang Panlalawigan for provinces or the
Sangguniang Bayan for municipalities and cities) of its jurisdiction. Subject to a price ceiling set
by the Code, tax rates are then approved by the said Sangunian based on the financial needs
of the LGU and through the consideration of the updated values from the Schedule of Market
Values prepared by the Assessor’s Office.

On the other hand, The Bureau of Internal Revenue establishes zonal values of properties
determined only for land, condominiums, and townhouses ownership which are used as a basis
for computing taxes on property transactions, such as capital gains tax, estate tax, and
documentary stamp tax. Technical Committees established by BIR are the ones responsible for
establishing and updating the Schedule of Zonal Values whose value determination is supported
by assessors and private appraisers information.

Though BIR and the Assessor’s Office are guided by the IVS principles, there is no single agency
ensuring that their valuations do follow the said standards. However, I would commend the
efforts of BIR in their ISO accreditation efforts.

As mandated by the Local Government Code and the National Internal Revenue Code (NIRC)
of the Philippines, the LGUs and BIR are tasked to conduct general revisions of Fair Market Values
and zonal values every three years to reflect the current market conditions. However, based on
the Bureau Of Local Government and Finance (BLGF) Package 3 Comprehensive Tax Reform
Report as of June 2020, 38% of the schedule of zonal values (SZV) and 60% of the schedule of
market values (SMV) are outdated. 46 out of 120 BIR Revenue District Offices (RDOs) while 137
out of 227 LGUs did not revise values in the last three years.
It’s worthwhile that mass appraisal is decentralized per local governance since the LGU knows
what is best for its constituents. However, this lack of centralized control leads to disparities in the
quality of assessment processes and practices among different LGUs. In hindsight, some LGU’s
Fair Market Values and Assessment Values are far more accurate than others. Not only does this
become a challenge to the credibility of the assessment values provided, it also minimizes the
tax potential that could have been generated from Real Properties.

From the same Comprehensive report by BLGF last 2021, by 2020 the Schedule of Market Value
conducted by LGUs is lower by 187 to 7,474 percent compared to private valuations. Resulting
in a decreasing trend of RPT’s share in local tax revenue sources since the enactment of the
Local Government Code. In fact, on Average during Fiscal Year 2014 to 2019, RPT collection
contributes only 28% of revenue to local sources.

During the General Revisions, LGUs use several assessment techniques for mass appraisal of
properties which are based on the market setting. Sales Comparison, Cost Approach, and
income approach are used along with the mass appraisal technique of using statistical models,
such as regression analysis, to value multiple properties simultaneously. Currently, LGUs make use
of Geographic Information Systems (GIS) and Computer-Assisted Mass Appraisal (CAMA) for
mapping and valuation purposes, and customized tax collection software integrated into local
databases. It is sometimes frustrating to think that some local assessors like the Province of Aklan
(although the province is already in the process of transitioning to a computerized database) still
operate manually while others have a fully computerized database that can issue tax
declarations, receipts, and certifications immediately.

Real Property Taxes are computed as a percentage of the assessed value computed from the
market value subject to percentage restrictions set by the Code. Just like the personnel of the
Treasurer’s Office present at the 34th Sustainable Shared Growth Seminar, I also thought that the
current system of real property taxation being used in the country is based already on a split tax
rate as land and improvement are being taxed separately.

As mentioned, there are several reasons why there might be an undervaluation or overvaluation
that can take place. Therefore, when a taxpayer feel his/her property was erroneously assessed,
he/she has the power to contest and appeal. However, he/she can only do so, within 30 days
after paying the current real property tax dues noted as “PAID UNDER PROTEST” on the Local
Treasurer’s Office, the taxpayer must write a letter of protest. Within 60 days of the receipt of the
protest, the Local Treasurer’s Office will have to evaluate and assess if the request is valid and
may recommend a refund. In cases wherein the taxpayer is still unsatisfied, with the following
grounds, he/she can raise an appeal to the Local Board of Assessment Appeals (LBAA): (1)
his/her property was not part of the exemption; (2) there is a discrepancy in the market value;
(3) incorrect assessment.

If the taxpayer finds the decision of the Local Board of Assessment Appeals (LBAA)
unsatisfactory, they may escalate the case to the Central Board of Assessment Appeals (CBAA).
This must be done within 30 days of receiving the LBAA decision. The taxpayer must present their
appeal in writing, clearly specifying the grounds for their dissatisfaction and providing necessary
supporting documents.

The taxpayer may seek judicial help in case the Local and Central Board of Assessment Appeals
is not in their favor by raising it to the Court of Appeals and eventually to the Supreme Court.

Through the passage of RA 12001 Real Property Valuation and Assessment Reform Act (RPVAR),
the future of mass appraisal and RPT collection becomes promising. A lot of the issues that we
face right now about real property assessment and tax collection revenues will be addressed.
The following are a summation of the goals that RPVAR aims to achieve: (a) have a single
valuation base for taxation and benchmark for other purposes, (b) regularly update valuation
schedules and © provide a national comprehensive database system accessible to all.

While LGUs focus on their political functions, RPVAR will ensure that the SMVs are reliable and by
internationally accepted valuation standards.

2. Based on the readings in Module 1, identify at least five criteria or considerations for
evaluating the efficacy and efficiency of a mass appraisal process. Explain each of these
criteria or considerations in your own words. 25 points. Note: This question is designed to help
you construct a good questionnaire. You must have a clear idea of what it is you are measuring
when you compose questions. If you are clear about what a good mass appraisal process is, as
measured by specific criteria, you can compose questions that are related to your criteria. In
other words, let us say you are evaluating a specific step in the mass appraisal process. Your
question about that step should help you determine how well the LGU performs that step with
regard to some or all of the criteria.

According to Harry Kitchen’s Property Tax: Situation Analysis and Overview, some issues often
arise concerning the property assessment for real property taxes. However, regardless of the
assessment-based use, its success primarily depends on the five critical parts of the assessment
process: (a) identifying the property; (b) achieving uniformity in the assessment; (c) frequency of
the re-assessment; (d) responsibility for taking the assessment and; (e) having an effective
appeals mechanism. Therefore, my answer on identifying at least 5 criteria or considerations for
evaluating the efficacy and efficiency of a mass appraisal process will revolve around the
aforementioned critical parts of the process.

First would be the Proper identification, accounting, and assessment of Real Properties. This
would be my first criterion because incorrect classifications, identification, and most especially
overlooking a property in the assessment roll dampens the credibility of the assessment and
opens the door towards strenuous processes of appeal and protest on tax dues. Fair market
values and assessment values must emanate confidence by reflecting the true and current
market trends. Though proper identification may stand as a challenge, especially for LGUs with
low funding and support, they should exert their best effort to correctly identify and properly
assess real properties to set the pace of a smooth mass appraisal process.
The second criterion would be Consistency and Uniformity in the evaluation process and market
values. Property valuation should be uniform across property types, and classifications. There
should be a standard measure and parameters in determining values. Political force or
connections must not hinder the assessment and tax impositions on all properties. What should
be taxed must be taxed and what must be exempted must be exempted. This would also
mean that the Assessor and its staff are well versed of the assessment methods in order to
properly perform their functions with consistency and uniformity.

The third criterion would be timeliness and regular update of Fair Market Values by following the
three-year general revision schedule. It has been well known that even though mandated by
law, general revisions do not happen every three (3) years. So much so that in the case of Iloilo
City, this was a major issue when suddenly by end of 2023 the city shocked the masses with its
300% increase in Real Property Taxes for 2024 after having its first adjustment over 18 years. After
the outcry of local business tycoons, the City Councilors agreed to have a 40% reduction of the
increase from 2024 to 2025. By 2026, the full 300% increase will then take effect. I have always
used this example as a real-life implication of having an outdated market value that is not
reflective of market trends. It cannot be denied that Iloilo City has become one of the fastest-
growing cities in the country. Therefore, the drastic change in the market values not only caused
a dramatic increase in RPT dues this year but also missed a lot of income for the past years.

The fourth criterion would be the technical qualifications and standards of the Assessor and his
team must be on par. Since the Local Government Code enumerates the responsibilities of the
Assessor’s office in terms of mass evaluation, it must be necessary that he/she and his/her team
are well versed and possess the correct sufficient technical qualifications to perform their duty.
They must be flexible and must know how to maximize their resources. The assessor and his/her
team must also be transparent in their assessment practices and work ethics. So much so that
they will be well-respected that in turn will result to good confidence on their valuation results.

My fifth criterion would be accessibility and transparency to the valuation process and ease of
transaction with the Assessor’s and Treasurer’s Offices. As a liaison of a developer who engages
with different LGUs, I experienced first-hand the different ways LGU caters to their clients. There is
of course ease in the process of requesting documents when they have proper computerized
databases versus LGUs who still operate manually. It may be a long shot but it is one of my
wishes to have access to Tax Declarations of properties in Aklan from Iloilo and even thru online.
This can of course happen if there is one central database across the country. This is not a totally
shot-in-the-dark moment because this has been achieved by the Registry of Deeds wherein you
can request Certified True Copy of Titles and other supporting documents either online or
through a different Registry of Deeds.

My sixth criterion would be the ability to properly allocate resources and manage budgets. This is
an important criterion since we have discussed that some of the issues that mass appraisal and
RPT collection faces is the lack of funding. Properly allocating available resources will play a big
role in setting up the direction of the mass appraisal process.

My last criterion would be having a less strenuous and timely answer to appeals on tax dues and
valuation. This would include clear and concise steps on the procedures for raising an appeal
and how long should the resolution last. Decisions regarding appeals should also embody
fairness and impartiality.

3. Create a detailed, multi-level outline of the mass appraisal process, with each step broken

down into sub-steps. Each sub-step may be broken down further into its own sub-steps, if
necessary. Hence, your outline will have multiple levels

1. Preparatory Stage
1.1. Identification of the Date of Valuation
1.2. Preparation of Work Plan
1.2.1. Development of Valuation Models
[Link]. Cost Approach
[Link].1. Current Construction Costs
[Link].2. Depreciation Types
[Link]. Sales Comparison Approach
[Link].1. Collection of sufficient current sales records in the area
[Link].2. Interview of buyers and sellers in the area
[Link]. Income Approach
[Link].1. Gathering of reliable income and expense data as well as overall
rates and required rates of return
[Link]. For Special Purpose Properties
1.3. Budget Preparation
1.4. Team Organization
1.4.1. Assign roles and responsibilities
[Link]. Team 1- Data Gathering Team
[Link]. Team 2- Database and Value Analysis Team
1.4.2. Provide training on mass appraisal techniques and tools
1.5. Establishment of the Base Valuation Date
2. Data Collection Stage
2.1. Identification of Market Area
2.1.1. Residential Market Area
[Link]. First Class Residential Lands
[Link]. Second Class Residential Lands
[Link]. Third Class Residential Lands
[Link]. Fourth Class Residential Lands
[Link]. Fifth Class Residential Lands
2.1.2. Commercial Market Area
[Link]. First Class Commercial Lands
[Link]. Second Class Commercial Lands
[Link]. Third Class Commercial Lands
[Link]. Fourth Class Commercial Lands
2.1.3. Agricultural Market Area
2.1.4. Industrial Market Area
[Link]. First Class Industrial Land
[Link]. Second Class Industrial Land
[Link]. Third Class Industrial Land
2.1.5. Special Market Area
 2.2. Establishment of Database Inventory
2.2.1. Primary Data
[Link]. Sources of Primary Data
[Link].1. Information from Registry of Deeds and Notary Publics
[Link].2. Assessor’s Office
[Link].3. Banks
[Link].4. Buyers and Sellers
[Link].5. Sales Agents, Brokers and Developers
[Link]. Cost Data
[Link]. Income Data
[Link].1. Rent
[Link].2. Income From Yield
2.2.2. Secondary Data
[Link]. Opinions
2.3. Examination of Transaction Database/Inventory
2.4. Review of Sales Prior to Inspection
2.5. Investigation of Properties
2.5.1. Conduct of Field Inspection and Verification
[Link]. Locate and review each FAAS (Field Appraisal and Assessment Sheet)
[Link]. Inspect the Property
[Link].1. Land
[Link].2. Building
[Link].3. Machinery
2.6. Collection, Validation and Filtering of Data
2.6.1. Collection Format
[Link]. Data Collection Sheet (DCS)
2.6.2. Sales Data Integrity`
2.6.3. Data Integrity Code
[Link]. 1= Highly Reliable
[Link]. 2= Reliable
[Link]. 3= Guide Only
[Link]. 4= Probable not reliable
[Link]. 5= Known to be unreliable
2.7. Data Entry Into the Valuation Database Information System (VDIS)
3. Data Analysis Stage
3.1. Review/Amend existing sub-market areas
3.2. Analyse Transaction Data
3.3. Process Analysed Data
3.3.1. Determine Typical Base Lot Descriptions
3.3.2. Preliminary Cross-Referencing of Sub- Market Areas
3.3.3. Unit Building Construction Cost Schedule
3.3.4. Cross-referencing of Cost Schedule with Actual New Buildings
3.3.5. Establish Replacement Cost New (RCN)
3.3.6. Review and Analysis of Land and Improvements Sale
3.3.7. Establishment of Depreciation Table
3.3.8. Determination of Value for Other Structures
4. Testing of Schedule of Market Value (SMV)
4.1. Set Interval or Value Ranges
4.2. Create the Working Land Value Map
4.2.1. Maps
 4.2.2. Other Visual Representation
4.3. Testing the Developed SMV
4.3.1. One on one Test on Sample Sales
4.3.2. Test on One Sub-market Area versus Another Similar One-Submarket Area
4.3.3. Statistical Test: Coefficient Dispersion Test
4.4. Checking of Values of Adjoining LGUS
4.5. Adjustments on Developed/Proposed SMV
4.6. Preparation of the Final Draft of SMV

5. Submission of the Schedule of Fair Market Value to the Sangguniang for Review for
enactment of it through an Ordinance
5.1. Conduct of Public Hearing
6. Enactment of Ordinance adopting the Schedule of Market Values
6.1. Publication of the Schedules
6.1.1. in a Newspaper of General Circulation
6.1.2. In the Locality or Posting in the Provincial Capitol, City or Municipal Hall and in
Two Other Places
7. Preparation of Field Appraisal and Assessment Sheets, Tax Declarations and Notice of
Assessment and Mailing and Delivering to Property Owners.
8. Preparation of Assessment Rolls and the Copies thereof to the Provincial, City and
Municipal Treasurers
9. Effectivity of the Revised Real Property Assessment

4. Create a detailed questionnaire designed to determine how well an LGU conducts the mass
appraisal process based on your detailed outline of the process. That is, for each step or group
of related steps in your outline of the mass appraisal process, create a question or questions
designed to measure how well the LGU performs the step or group of steps. To indicate which
step or group of steps a question is referring to, number your questions as you have numbered
the steps of your process. For example, if there is a step 3.2.1 in your process, the question that
looks into the performance of that step should also be numbered as 3.2.1. If you have more than
one question referring to step 3.2.1, all such questions should be numbered as 3.2.1, i.e., they will
all have the same number. In this way, I will know which step in your process a question is
designed to investigate. But remember that your questionnaire should be a stand-alone
instrument that your respondent can understand and answer without referring to your outline of
the mass appraisal process. 20 points.

1. Preparatory Stage
1.1. Has the Assessor clearly identified the Date of Valuation?
1.2. Did the Assessor prepared a comprehensive work plan for the appraisal process?
1.2.1. Is there a clear definition on what valuation models will be used?
[Link]. Does the LGU use the cost approach as a primary or supplementary valuation method
for property assessment?
[Link].1. Does the LGU have access to current construction costs?
[Link].2. What methodologies are used to calculate depreciation?
[Link]. What sources will be primarily and secondarily used to gather sales data, and how
reliable are these sources?
[Link].2. How will the interview of buyers and sellers in the area be performed and gathered?
[Link]. What will be the primary source in gathering income approach data and how reliable
would it be?
[Link].1. How will the LGU verify the accuracy of reported income and expenses?
[Link]. What kinds of Special Purpose properties and structures will the Assessor appraise?
1.3. Is there an adequate budget allocated for the mass appraisal process and how will the
schedule of release and liquidation be set- up?
1.4. Is there already a team that is organized?
1.4.1. Are the roles and responsibilities of the Team has been clearly defined?
[Link]. Are the Data Gathering team equipped with the knowledge and strategies on how to
correctly perform their duties?
[Link]. Does the Database and Value Analysis Team are qualified and therefore possess the
necessary technical skills to perform their duties?
1.4.2. Has the team been properly trained and briefed for the tasks ahead?
1.5. Was the base valuation date properly identified?
2. Data Collection Date
2.1. Are residential, commercial, industrial, agricultural, and special market areas clearly
defined?
2.2. Does the LGU maintain a database of primary and secondary data?
2.2.1. Are there sufficient data collected from Primary Sources?
2.2.2. How do you assess if data collected from Secondary Sources are credible?
2.5. Are field inspections methodology clearly defined to result to a systematic data gathering to
verify property details?
[Link]. Can the team feasibly follow the methodology of the inspection?
2.6. Is there a process for validating and filtering data for accuracy?
2.6.3. Are data categorized using a data integrity code for reliability (e.g., 1=Highly Reliable,
5=Unreliable)?
2.7. How efficiently is data entered into the VDIS?
3. Data Analysis Stage
3.1. Are sub-market areas reviewed and adjusted based on updated transaction data?
3.2. What are the tools used to analyse transaction data?
3.3. What are the statistical methods used to ensure accuracy and consistency?
3.3.7. How comprehensive and current are the depreciation tables used for valuation?
4. Testing of Schedule of Market Value (SMV)?
4.3. What will be the tests to be performed to test the SMV (e.g., Coefficient of Dispersion Test)?
4.4. How are the results to be compared to adjoining LGU units?
5.1. Were public hearings conducted to gather feedback from stakeholders?
6.1. Was the SMV published in a newspaper of general circulation or posted in prominent local
areas?
7. What are the steps taken by Assessors Office to deliver the notices to property owners?
9. Will the revised assessment be implemented on schedule based on the readiness of team and
the preparations made?

5. For each question in your questionnaire, briefly explain the reason for asking the question or
the reason why you are including the question in the questionnaire. What criterion or criteria is it
designed to measure? An explanation can be as brief as one or two statements. Of course, it
can be longer. Again, use the same numbering system so that I will know which explanation
corresponds to which question. 15 points.

1. Preparatory Stage
1.1. This must be properly set because this will be the basis/become the reference date of
values to be used in creating the schedule of market values. This is designed to measure
Criterion 1, Proper identification, accounting, and assessment of Real Properties.
1.2. Did the Assessor prepare a comprehensive work plan for the appraisal process? This will be
the guide for the schedule of activities that will take place during the mass appraisal process.
Therefore, this is needed to have a systematic approach to the process. This will also answer to
Criterion 1, Proper identification, accounting, and assessment of Real Properties because this will
set the pace of the entire process.

1.2.1. This question will address Criterion Number 2, Consistency and Uniformity in the evaluation
process and market values. Defining the valuation models that will be used will guide the team
on how to appraise each property consistently and uniformly.

[Link]. Defining whether the cost approach be a primary or a supplementary valuation method
is crucial because it is generally used to assess special purpose properties and secondary to
properties that has sufficient data for sales comparison. This addresses Criterion Number 2,
Consistency and Uniformity in the evaluation process and market values.

[Link].1. This question will address the reliability of the arrived market values since this will
answers the availability of the source/basis of computing values using cost approach. This is
designed to measure Criterion 1, Proper identification, accounting, and assessment of Real
Properties.

[Link].2. Depreciation plays a big role in the formula of computing market values using cost
approach. It is crucial in determining the current price of the property for it to reflect the market
situation. This addresses Criterion Number 2, Consistency and Uniformity in the evaluation process
and market values because this will be the standard practice to be followed throughout the
process.

[Link]. This is important because data gathered will be the basis of computing the fair market
values. It is best that most of the data come from primary sources. These data must also be
checked for credibility so that it will reflect the actual current market trends. This answers
Criterion Number 2, Consistency and Uniformity in the evaluation process and market values.

[Link].2. Data Collection is a very important part of the mass appraisal process. The process of
collecting secondary information must be systematic and clearly defined as to serve as a good
methodology to remain consistent and uniform during the duration of data collection.

[Link]. Again, this will reinforce a crucial part of the process which is credibility of data to be
used. Income approach rely heavily on this gathered data. Correctness on data gathered
would also correctly capture the market trend. This would answer Criterion 1, Proper
identification, accounting, and assessment of Real Properties.

[Link].1. This question answers still Criterion 1, Proper identification, accounting, and assessment
of Real Properties. Data collection that will be processed using income approach must be
approached with caution and care.

[Link]. Special Purpose Properties generally use the Cost Approach method since there is very
little same kind of properties that are on the market. Therefore, knowing what type/kind of
properties the Assessor is going to examine will make them prepared on what the impending
issues that may arise during the assessment process. This would also address the clarity of scope
of appraisal such as if historical background will need to be considered or what. This falls into
Criterion 1, Proper identification, accounting, and assessment of Real Properties.
1.3. before embarking on a 2 yearlong strenuous process, the Assessors must ensure first that
there is funding for this process to ensure that the project is feasible to be completed. Knowing
the amount of fund will also determine the direction and set the methodology of conducting
the process so that resources will be properly allocated. This answers criterion number 6, the
ability to properly allocate resources and manage budgets.
1.4.1. Defining the roles of each team is important to facilitate a smooth process because each
member's roles and responsibilities are tailored to their specialties and capabilities. This would
also mean that when tackling issues along the way, the team would immediately know who will
be responsible for it, which will streamline the process and will limit delays on the process. This
answers criterion 4, technical qualifications and standards of the Assessor and his team must be
on par.

[Link]. This answers the question of criterion number 4, technical qualifications and standards of
the Assessor and his team must be on par. Whether or not their skills match their job descriptions
and tasks.

[Link]. This answers the question of criterion number 4, technical qualifications and standards of
the Assessor and his team must be on par. Whether or not their skills match their job descriptions
and tasks.

1.4.2. This answers the question of criterion number 4, technical qualifications and standards of
the Assessor and his team must be on par. Whether or not the team has been steps undertaken
to enforce their knowledge and develop their skills into embarking on this process.

2. Data Collection Date

2.1. Criterion 1, Proper identification, accounting, and assessment of Real Properties will be
answered on this question. Identifying the actual use of the property will be a big step in
curating the Schedule of Fair Market Values.

2.2. Data management is a crucial part of being in the Assessor's Office. This would reflect how
well information is being treated by the said office. Primary and Secondary data as mentioned
will play a crucial role in the mass appraisal therefore having sufficient data record in good
condition will greatly smooth sail the process. This aligns with Criterion number 1, Proper
identification, accounting, and assessment of Real Properties.

2.2.1. Having enough data to be processed from Primary Sources will greatly affect the
credibility of the results. Therefore, it is best that majority of the information to be gathered must
come from this. This answers criterion 1, Proper identification, accounting, and assessment of
Real Properties.

2.2.2. Secondary Sources of data needs to be double checked and cross referenced to verify
credibility. There must a methodology to verify this in order to make sure that this complies with
criterion 2, consistency and uniformity in the evaluation process and market values.

2.5. Field inspection is a very important part of the appraisal process because this will be the time
that records are verified versus the actual and this would be the chance to record changes that
took place and check on properties that may have been overlooked and be recorded as well.
Having the correct methodology or guide to correctly, consistently and uniformly conduct this
process is important to the success of the process. This answers Criterion Number 2, Consistency
and Uniformity in the evaluation process and market values.
 [Link]. Can the team feasibly follow the methodology of the inspection? The methodology to
be followed in performing the process of inspection must be realistic in comparison to the
number of manpower, time constrain and OfCourse the budget. Setting a methodology which
will not be a match to the above mentioned will only cause delay and may result to data
gathering that is incomplete and erroneous. This will answer criterion number 1 and 2, Proper
identification, accounting, and assessment of Real Properties and Consistency and Uniformity in
the evaluation process and market values

2.6. Data accuracy as mentioned beforehand is very crucial therefore there must be a system
on how to eliminate data that are inconsistent, shady and lack credibility. This will also answer
criterion number 1 and 2, Proper identification, accounting, and assessment of Real Properties
and Consistency and Uniformity in the evaluation process and market values

2.6.3. Reliability into data integrity has been greatly outlined on my answers therefore having a
category on how well they must be trusted is important. This will be a good guide in decision
making processes along the course of the mass appraisal. This addresses Criterion Number 2,
Consistency and Uniformity in the evaluation process and market values.

2.7. How efficiently is data entered into the VDIS? This will test the records management of the
Assessors Office. Having entered it immediately into the system streamlines the process. This also
lessens the probability that some data may be missplaced. This answers Criterion 1, Proper
identification, accounting, and assessment of Real Properties.

3. Data Analysis Stage

3.1. Are sub-market areas reviewed and adjusted based on updated transaction data? This
answers Criterion number 1, Proper identification, accounting, and assessment of Real Properties
because this gauges if the sub-market areas reflect the actual properties. Some areas undergo
drastic economic changes in a short span of time. Therefore, it is important to make sure that
classifications of market areas are indeed true and correct.

3.2. What are the tools used to analyse transaction data? This is know what type of tools the
Assessors use for the implementation of the process. Be it CAMA, GIS or manual techniques. This
is to make sure that valuation done are true and correct. This answers fourth criterion, technical
qualifications and standards of the Assessor and his team must be on par.

3.3. What are the statistical methods used to ensure accuracy and consistency? Asking about
these methods helps determine whether the LGU is using appropriate tools to predict property
values accurately. This answers Criterion 2, Consistency and Uniformity in the evaluation process
and market values.
3.3.7. This will address how credible the results of the assessment will become. Depreciation Table
is needed to compute using cost approach method. Therefore, having a depreciation table
that reflects the true and current market conditions is crucial for the success of the process. This
also answers criterion 4, Consistency and Uniformity in the evaluation process and market values.

4. Testing the SMV ensures that it meets the criteria of accuracy, equity, and reliability, which are
foundational to a successful and fair assessment system. This will also answer to Criterion 1,
Proper identification, accounting, and assessment of Real Properties because this will set the
pace of the entire process.

4.3. It is crucial to ensure that the Schedule of Market Values (SMV) is both accurate and
equitable before its adoption. This answers criterion 1, Proper identification, accounting, and
assessment of Real Properties.

4.4. How are the results to be compared to adjoining LGU units? This will test the credibility of the
results because adjacent LGUs may have similar similar market values. If there is a huge gap,
maybe the team can determine what are the factors that contribute to the big gap. This
answers criterion 1, Proper identification, accounting, and assessment of Real Properties.

5.1. This question will seek to know if the revised computed market values will/was presented to
the general public to gather their feedback. Wherein their reaction/reception of the revised
values can be taken into consideration during the hearings of the Sanggunian. This answers to
Criterion 5, accessibility and transparency to the valuation process and ease of transaction with
the Assessor’s and Treasurer’s Offices.

6.1. This question will answer to criterion 5, accessibility and transparency to the valuation
process and ease of transaction with the Assessor’s and Treasurer’s Offices. This will minimize the
number of appeals that might happen because the public was already informed of the
probable market values already. This will also measure how well the process was compliant to
the requirements set.

7. The importance of correctly identifying and setting the schedule of market value is as
important as how this is properly conveyed to the public who are the current owners. They must
be well informed of the changes because they will be the one who will be greatly affected by
the adjustments made. The RPTs can only be affectively collected if the property owners are
informed of the changes in the market values of their properties. This can also give the property
owner the ample time he/she needs to make an appeal in case he/she is not satisfied by the
result of the assessment. This answers criterion number 5, accessibility and transparency to the
valuation process and ease of transaction with the Assessor’s and Treasurer’s Offices.

9. This question highlights the preparedness of the team to embark on this responsibility. The mass
appraisal process is very rigorous, is the basis for a big source of tax collection and will greatly
affect the taxpayers. This process must be taken seriously and readily so that the timeline can be
followed, the tax potential will be maximized as well as correctly reflected the market trend so
that the taxpayers will not be heavily burdened on the idea that their property will be overtaxed.
This answers criterion number 4, the technical qualifications and standards of the Assessor and
his team must be on par and criterion 1, Proper identification, accounting, and assessment of
Real Properties.

Phoebe Pechon
LVM 208 Assignment 1
 References

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