Department of Assessment

    To establish a complete inventory of real properties to identify ownership and to come up with a system towards effective records management through computerization program, using on-line servicing to provide efficient and quality service to the taxpaying public.

    The Department is committed to assess all real properties including machineries, whether taxable or exempt and to fulfill its objective to fully tap the income potentialities accruing from real property tax within the jurisdiction of the City of Manila.


    Chief, Eduardo L Reyes Jr

    Chief, Marcela B. Navarro

    Acting Chief, Lucila S. Olea

    Chief, Romeo S. Lacsamana Jr

    Acting Chief, Engr. Bernardino Q Javier Jr

    Acting Chief, Juanito S Ignacio

    Chief, Grace M Sapinoso


    Asst City Assessor MERCEDES DC CATIIL

    Acting Asst City Assessor Atty. MA.J.ANGELINA G. MATIBAG

  • Sec. 200 of RA 7160 of the Local Govt Code of 1991 specifies that the provinces and cities, including municipalities within the Metropolitan Manila Area, shall be primarily responsible for the proper, efficient and effective administration of real property tax.
    The Assessor’s Office ensures proper execution of all laws and assessments of real properties for taxation purposes. On this premise, the above provision restates the principle of valuation that all real property, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the locality where the property is located. It is an integrated technical and administrative process based upon the value of the property, designed to raise revenue for the government.
    By establishing a systematic method of real property assessment, the department follows a sequential process that proceeds logically from tax mapping phase, through property valuation and tax determination phases, to the final tax collection phase which is the responsibility of the Treasurer’s Office.
    •    Tax Mapping Phase – includes discovering of real property parcels and identifying its ownership
    •     Property Valuation – all real property shall be valued on the basis of the schedule of fair market values prepared for the province, city or municipality in pursuance of Sec 15 of PD 464 (now Sec. 212 of RA No. 7160).
    •     Tax Collection Phase – being the major income generating tool of the city, it is the office’s responsibility to maintain permanent records and files for the purpose of continued accountability for all separate property ownership and establish ownership records through tax declarations that reflect increase or decrease in tax assessments, thus, allowing the Treasurer’s Office to objectively collect all the real property taxes and penalties due and payable to the government through the positive and total enforcement of the tax laws and the penal provisions.
    In line with His Honor’s 11-point agenda, the department is determined to fully utilize its full potential in addressing the needs of the constituents by providing the best quality service they truly deserve. To cope with the current technological trends, setting up of computer peripherals in our district offices is in the offing, linking it with the Real Property Tax Administration program. This will enable the taxpayers to inquire about the real properties in their areas, thus bringing the City Hall closer and more accessible to the people.

  • The real property tax had its beginnings many centuries ago . Historian  spointed out that the  Greeks and the Romans employed a form of property taxation for raising funds as early as 600 BC. Lands, farm implements,ships,carriages, money, and garments were listed as properties that were subject to taxation.The taxlists were the first assessment roll ever prepared which the Romans called the census.
    The Malolos Constitution adopted by the first Philippine Republic in 1898 provided for a system of real property taxation under which local governments were granted the power to levy and collect taxes.The first Philippine Republic was short-lived and the provisions on local taxation were not completely implemented throughout the country.
    As early as 1901 the Philippine Commission enacted laws relating to real property taxation. Act No.82 provided for the organization of the municipal governments with powers to levy not less than ½ of 1% on real property values.The proceeds from there all property taxes accrued wholly to the municipality concerned.A municipal board of assessors was created in every municipality composed of the municipal president,the municipal treasurer and a deputy of the provincial treasurer. The board was responsible for assessing real property for taxation purposes.
    The provincial governments were organized under Act No.83. The provincial treasurers were granted the authority and responsibility to supervise assessment and collection of real property taxes. The imposition of an advalorem tax not exceeding 3/8 of 1% on real property was authorized  by Act No.133 and the taxes collected accrued to the provincial government which became its primary source of locally-generated revenue. Act No. 3995 created a separate and independent office of the provincial assessor.The provincial treasurer became ex-officio provincial assessor pending the appointment of a permanent provincial assessor.
    On JUNE 16,1939, the National Assembly enacted Commonwealth Act No.470, otherwise know  as the   Assessment Law. Under the law, the assessment function was separated from collection. The provincial assessor was charged  with the responsibility of the assessment of real property in the province.
    Sweeping reforms to real property taxation were initiated through the issuance of Presidential Decree No. 25 and 76. These decrees were intended to bring about the desired changes and reforms in the social, economic and political structure of the country.
    Presidential Decree No. 464, otherwise known as the Real Property Tax Code, was later promulgated on May 20, 1974 as a response to an urgent and compelling need to upgrade assessment services by updating assessment techniques, procedures and practices in order to bring about equitable distribution of the realty tax burden among real property owners throughout the country.
    The Local Government Code. In compliance with the mandate of Sec. 3 Article X of the 1987 Constitution, that “The Congress shall enact a local government.” Republic Act No. 7160, the “Local Government Code of 1991” was signed into law on October 20, 1991. Sec. 534(c) of the Local Government Code expressly repealed Presidential Decree No. 464, the Real Property Tax Code.
    Brief History
    As early as June 16, 1939, the Assessor’s Office was created by virtue of Commonwealth Ace No. 479, otherwise known as the Assessment Law, enacted by the National Assembly. Under this law, the functions of assessment was separated from collection. The assessor’s office was charge with the responsibility of the assessment of real property in his area of jurisdiction. Presidential Decree No. 464, otherwise known as the Real Property Tax Code was later promulgated as a response to an urgent and compelling need to upgrade assessment service by updating assessment techniques, procedures and practices in order to bring about equitable distribution of the realty tax burden among real property owners. Under RA 7160, Art. III, Sec 472 (Local Government Code of 1991) the Assessor’s tax is further strengthened to perform the following functions,among others:

    • Ensure proper execution of all laws and policies governing appraisal and assessment of all real properties for taxation purposes;
    • Initiate, review and recommend changes in policies and objectives, plans and programs, techniques, procedure and practices in the valuation and assessment of real properties for taxation purposes;
    • Establish a systematic method of real property assessment and prepare, install and maintain a system of tax mapping, showing graphically all properties subject to assessment;
    • Conduct frequent physically physical surveys to verify and determine whether all real properties within the City of Manila are properly listed in the assessment rolls;
    • Prepare a Schedule of Fair Market Value for the different classes of real properties;
    • Issue upon request of any interested party, certified copies of assessment records of real property and all other records relative to assessment;
    • Submit periodic reports of all assessment, as well as cancellations and modifications of assessments to the local chief executive, and
    •  Exercise such other powers and performs such other duties and functions as maybe prescribed by law or ordinance.


Department of Assessment
  • Dept. of Assessment
    2nd Floor, Manila City Hall Building, Manila 1000

    Tel: 310-4159 / 527-4918 / 567-4891