I was around elementary when I first witnessed
property inspection. The woman was 30-years-old just like my mom. She said
“tag-balay” and asked for my mom. Our house maid was quick to let her in. She
cadidly said that she was there to assess our property. She roamed around our
newly renovated house and pointed out the improvements such as the additional
shed at the back of our house.
I heard my mom reasoning out that the improvements
were just made of cheap materials. Unaware of what was happening, I wondered
why my mom had to argue so much.
Fast forward into 2017, I became a property manager
of a 256-unit residential-commercial condominium. I had no property management
background but within a year, internal and external inspections became like
breakfast. I was inspected for the building itself, cleanliness, fire safety,
security, electrical, DENR Compliances, tax, and a lot of all other things.
While the sudden inspections were taking time off my
day, I appreciated them for many reasons. I am personally making an effort to
care for the environment. Being compelled to ensure that the condominium
releases only treated wastewater to Iloilo river is a task that I welcome. I
appreciate being inspected for fire safety because being reminded to keep fire
exits closed and replace flickering fire exits signs help me ensure the safety
of the project.
Looking back, I can point out how different the two
inspections were.
Our house was inspected by one person. She was good-natured
but I can tell that she has her own biases. The way my mom and the assessor
discuss reminds me of two adult females in a fiesta. There was lack of
objectivity.
On the other hand, the teams assessing me were
highly professional. They introduce themselves by saying their name, positions,
and offices before handing-out a letter of inspection. They politely ask to be
allowed to inspect the building. I and /or my engineer would be accompanying
them around.
The inspection team, usually made up of two people
would discuss among themselves the improvements and issues that they would
encounter. Oftentimes, they would carry guidelines for inspection. They result
would often be discussed to me after and I could give my inputs.
Comparing the two scenarios, I can say the property
inspection can be highly beneficial only if both parties intend it to be a done
objectively.
Property inspection can be a positive experience if:
1. The property owner or manager should get to know
the person inspecting and his or her objective.
2. In case of tax mapping, the owner should ask
about the rubics and mention factors that can decrease the assess value of the
property. Ofcourse, the side of the inspector must be heard as well.
3. In case of other inspections, the owner should
coordinate and learn from the inspector. First-time offenses are usually not
penalized as long as they are corrected immediately
4. Follow safety and environmental procedures.
Objection,
appeal, exemption and relief in real property taxation
One of my key takeaways from the course Statutory
Valuation would be learning about objection and appeal. I heard my mom complain
many times about the way our three-storey building was being assessed but she
never filed any written complain. I don’t think she knows it was an option.
My notes on Statutory Valuation states that “Republic
Act 7160 or the Local Government Code provides the basic process for assessment
appeals. It mentions that any owner or person having legal interest in the
property who is not satisfied with the action of the provincial, city or municipal
assessor in the assessment if his/her property may, within 60 days from the
date of the receipt of the written notice of assessment, appeal to the Board of
Assessment Appeal of the province or city where the property is located.”
Additionally, it says that we can appeal:
“All decisions, resolutions, and orders of Local
Boards in cases involving:
(1) contested assessments of real properties,
(2) claims for refund of taxes overpaid and claims
for tax credits, and
(3) protests against special levies may be appealed
to the Central Board of Assessment Appeals as prescribed herein. (DOF-BLGF,
2006)”
Therefore, if I believe that having only one person
to assess our property subjects us to the biases of that person, we can contest
the assessed value of our property.
To do so, we have to pay our tax under protest and
file an appeal.
I believe the
process is fair. I just hope it will be executed as smoothly as it was written.
I also hope people would be made aware that filing an appeal is possible. I
have witnessed our property being inspected several times. I have experienced
being inspected myself. However, only through taking Masters/Diploma in Land
Valuation and Management did I learn about these possibilities.
It makes me wonder how things would be for people
who don’t know much about real estate.
Also, only through this course have I learned about
exemptions and reliefs. I am already studying how can I help my family given
that we also have farm lots. I wish we knew these things earlier.
One section that got my attention was “Section 276
states that in case of general failure of crops or substantial decrease in the
price of agricultural or agribased products, or calamity in any province, city,
or municipality, the sanggunian concerned, by ordinance passed prior to the
first day of January or any year upon recommendation of the Local Disaster
Coordinating Council, may condone or reduce, wholly or partially, the taxes and
interest thereon for the succeeding year or years in the city or municipality
affected by the calamity. (R.A. 7160)”
I think my uncle who runs our farm could file for
tax relief during times when his crops we damaged by the weather.
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