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Land Valuation

and Fiscal
Cadastre
Land as a Financial Asset
Land Taxation
Land Values
Land Valuation and
Assessment
Fiscal Cadastre
Land Valuation and Fiscal Cadastre

Land as a Financial Asset


Asset
- economic resource

Tangible
Buildings
Equipment

Intangible
Rights
Nonphysical Resources
Land Valuation and Fiscal Cadastre

Land as a Financial Asset


Land earns rent
Land as capital investment
Land Valuation and Fiscal Cadastre

Land Taxation
How is it taxed?
Area-based Assessment
Market Value Assessment
Rental Value Assessment
Self-Assessment
Land Valuation and Fiscal Cadastre

Land Values
Commonly based on the prevalent
market value in the area where the land
is located
Land Valuation and Fiscal Cadastre

Where should we assess our


land?
Office of the City Assessor
Private Appraiser
Bank
Land Valuation and Fiscal Cadastre

Who will assess the land?


City Assessors
Private Appraiser
Bank
Land Valuation and Fiscal Cadastre

What is the price of the assessed


land?
You can never really tell whats the price
of a land
Based on different and many factors (e.g.
location of land, improvements in the land,
assessors assessment, etc.)
Based on the classification of lands
Land Valuation and Fiscal Cadastre

Zonal Valuation
City Proper (Commercial, Industrial)
= P500-P3,000 per sq.m.
Far Flung Areas (Agricultural, Residential)

= P2-P300 per sq.m.


Land Valuation and Fiscal Cadastre

General Procedure in Assessing the


land
1. Go to the Office of the City Assessors
2. Comply the requirements required by the
office to pass
3. Wait on the assessment of the assessors
4. Pay all the expenses needed to be paid
Land Valuation and Fiscal Cadastre

Requirements needed to
comply in the assessing of
land
Discovery Land
Transfer Certificate of Title (xerox)
Special Power of Attorney w/ xerox copy of
Signatories and Authorized Representative
(xerox)
Secretarys Certificate w/ xerox ID of Signatories
and Authorized Representative, if Corporation
(xerox)
Service Fee P25.00 per Tax Declaration (original
official receipt)
Land Valuation and Fiscal Cadastre

Transfer Land and Building


Transfer Certificate of Title (xerox)
Tax Declaration (xerox)
Deed of Sale/Exchange/Partition/Extrajudicial
Settlement of Estate/Certificate of Sale (xerox)
BIR CAR (xerox)
Special Power of Attorney w/ xerox copy of
Signatories and Authorized Representative
(original)
Secretarys Certificate w/ xerox ID of Signatories
and Authorized Representative, if Corporation
(xerox)
Service Fee P25.00 per Tax Declaration (original
official receipt)
Land Valuation and Fiscal Cadastre

Reclassification
Letter Request (original 2 copies)
Zoning Certificate (original)
Tax Declaration (xerox)
Tax Clearance (xerox)
Special Power of Attorney w/ xerox copy of
Signatories and Authorized Representative
(oroginal)
Secretarys Certificate w/ xerox ID of Signatories
and Authorized Representative, if Corporation
(xerox)
Service Fee P25.00 per Tax Declaration (original
official receipt)
Land Valuation and Fiscal Cadastre

Fiscal Cadastre
Cadastre designed for property tax
purposes
A register of properties recording their
value
property valuation and land taxation
Land Valuation and Fiscal Cadastre

Functions of Fiscal Cadastre:


(Dale and McLaughlin, 1988)
information base for property taxation
distribution of funds from public
programs
monitoring and supporting land markets
information for growth management and
land use planning
Land Valuation and Fiscal Cadastre

Reported by:

Lape, Angelie M.
Lomarda, BF Junell C.