The Office of the Provincial Assessor (OPAS) continues to uphold its mandate of appraising and assessing real properties for taxation purposes as stipulated in the Local Government Code of 1991. Anchored in Sections 201, 202, and 204 of Republic Act 7160, OPAS enforces a system where all real properties, taxable or exempt, are appraised at their current and fair market value within their respective localities. Property owners are required to declare the true value of their holdings. If they fail to comply, the Assessor’s Office is empowered to declare and assess the properties in their stead.
In line with Section 208 of the same law, OPAS also mandates that all real property owners who transfer ownership must notify the Assessor within 30 days of the transaction. This provision helps preserve the integrity of the property tax system and contributes significantly to local revenue generation.
During the first quarter of 2025, OPAS approved 1,106 newly discovered real property units (RPUs), amounting to a total taxable market value of ₱379,827,026.85. These properties, spanning residential, agricultural, commercial, and industrial classifications, were identified across several municipalities. Notable contributions include the Municipality of Polomolok with 453 RPUs valued at over ₱160 million and Tupi with 261 RPUs valued at ₱85 million.
OPAS has demonstrated exceptional performance in expanding the province’s tax base by continuously updating property records, conducting appraisals, and ensuring fair assessments. These measures have significantly reduced tax undervaluation and evasion.
Efforts in digital transformation are ongoing, with initiatives to convert physical tax maps into digital geographic information system (GIS)-based formats. This shift improves record accuracy and accessibility. Further technological investments, including drone mapping and advanced surveying tools, are also being prioritized.
The implementation of Republic Act No. 12001 ushers in a unified valuation base via the Schedule of Market Values (SMV), replacing multiple valuation systems across government agencies and local government units. This reform promotes uniformity and transparency in property assessment practices.
In preparation for the general revision of real properties scheduled for 2027, OPAS has commenced comprehensive activities such as data collection, public consultations, and stakeholder engagements. The publication of the approved SMV is expected by the end of 2026.
Through continuous innovation and dedicated service, the Office of the Provincial Assessor remains steadfast in strengthening the province’s fiscal capacity, ensuring equitable taxation, and supporting the sustainable delivery of public services.
