Tax Declaration for Transfer of Ownership of Real Property

Name of Office: MUNICIPAL ASSESSOR’S OFFICE
Frontline Services Offered: ISSUANCE OF TAX DECLARATION FOR TRANFER OF OWNERSHIP OF REAL PROPERTIES

STEPS CLIENTS OFFICE ACTIVITY EMPLOYEE RESPONSIBLE REQUIRED SUPPORTING DOCUMENTS REQUIRED FEES REQUIRED TIME
1 Client comes to office & asks for requirements for transfer of ownership a. Ask the client as to the ownership & location of the property subject for transfer
b. Verify from the assessment record the subject property
c. Give requirements/checklists for transfer
Municipal Asssessor/ Carmelita A. Tisado/ Refugia C. Amarille Requirements for transfer
"Requirements for transfer
1. Transfer Documents
   a. Deed of Absolute Sale
   b. Extra-Judicial Settlement/ Partition
   c. Extra-Judicial Settlement with Sale
   d. Affidavit of Adjudication
   e. Court Orders
   f. Waiver, Quit Claim, Donation
2. Tax Clearance
3. Transfer fee
4. Affidavit of improvement/Non-improvement
5. Municipal Assessor’s Office Certification of Improvement/Non-improvement
6. Death/ Certificate
7. D A R Clearance
8. Certification of Real Property Holdings
9. MPDC Clearance
  10 min.
2 Client starts accomplishing the requirements & work for the registration of the document     10. B I R Clearance
   a. Capital Gains Tax
   b. Documentary Stamp Tax
   c. Estate Tax
11. Register of Deeds
12. Municipal Assessor’s Office
   
3 Client presents the registered documents and other required supporting documents Examine and evaluate the documents presented for completeness Municipal Asssessor/ Carmelita A. Tisado/ Refugia C. Amarille a. Registered Transfer document
b. CTC of title (if titled property)
c. Tax Clearance
d. Transfer fee
e. CAR (Certificate Authorizing Registration
  15 min.
4   If documents are complete, advise the client to pay the  processing fee at the Treasurer’s Office Municipal Asssessor/ Carmelita A. Tisado/ Refugia C. Amarille Processing fee P 150.00 Processing fee 2 min.
5 Client submits the OR for processing fee to the Mun. Assessor’s Office Receive the OR for processing fee & let the client sign on the tax declaration form affixing the res. Cert. no. including the date & place of issuance. Municipal Asssessor/ Carmelita A. Tisado/ Refugia C. Amarille Res. Cert. (cedula)   5 to 10 min.
6 Waits for advise when to get the owner’s copy of the tax declaration Advise the client to follow-up after two (2) weeks from transacting Municipal Asssessor/ Carmelita A. Tisado/ Refugia C. Amarille     2 min.
7   Process the transfer of ownership of the property to the new owner on the tax declaration and FAAS Municipal Asssessor/ Carmelita A. Tisado/ Refugia C. Amarille     1 hr
8   Submit the tax declaration including other supporting documents to Prov’l Assessor’s Office (PAO) for review and final approval Municipal Assessor/ Marilyn C. Rudas     3 hrs.
9   Follow-up & get the approved transaction of Prov’l Assessor’s Office (PAO) Municipal Assessor/ Marilyn C. Rudas     1 week after submission
10   Prepares the owner’s copy of the tax declaration with the Notice of Assessment & let the client signs on the logbook for release Carmelita A. Tisado/ Refugia C. Amarille     3 min.
11 Client gets the owner’s copy of the approved tax declaration & signs the duplicate copy of the Notice of Assessment Release the owner’s copy of the tax declaration with the Notice of Assessment & let the client signs on the logbook for release Carmelita A. Tisado/ Refugia C. Amarille     5 min.