Municipal Assessor Office- Plaridel, Mis. Occ.

19/08/2026

❤️

19/08/2026

Happy Birthday, Honorable Mayor Gadwin E. Handumon! 🎂🥳 Wishing you good health, happiness, and continued success in serving our community. God bless!
From: MASsO Family

09/06/2026

🌾 𝗪𝗵𝗮𝘁 𝗜𝘀 𝗧𝗵𝗶𝘀 𝗔𝗴𝗿𝗶𝗰𝘂𝗹𝘁𝘂𝗿𝗮𝗹 𝗟𝗲𝗮𝘀𝗲𝗵𝗼𝗹𝗱 𝗦𝘆𝘀𝘁𝗲𝗺 𝗶𝗻 𝘁𝗵𝗲 𝗣𝗵𝗶𝗹𝗶𝗽𝗽𝗶𝗻𝗲𝘀?

In the Philippines, an agricultural leasehold agreement is an arrangement where a farmer cultivates the landowner's land in exchange for a fixed rental in cash or produce. It gives the tenant farmer 𝘴𝘦𝘤𝘶𝘳𝘪𝘵𝘺 𝘰𝘧 𝘵𝘦𝘯𝘶𝘳𝘦—meaning they cannot be easily evicted without a valid court order.

𝗧𝗵𝗲 𝗕𝗶𝗴 𝗖𝗼𝗻𝗳𝘂𝘀𝗶𝗼𝗻 𝗔𝗺𝗼𝗻𝗴 𝗦𝘂𝗰𝗰𝗲𝘀𝘀𝗼𝗿𝘀 🤔

The biggest misunderstanding happens when either the landowner or the tenant passes away.

Sometimes, the conflict arises from the tenant's successors thinking their family owns that land they've been cultivating. It's easy to have this assumption when all their lives, they've always lived and worked on the land, and their parents have never mentioned to them the leasehold agreement they are under.

Other times, it's the landowner successors who assume that because the original owner or farmer is gone, the lease agreement is automatically canceled. They often try to take back the land or evict the deceased farmer's family. 𝘛𝘢𝘱𝘰𝘴 𝘯𝘢 𝘢𝘯𝘨 𝘬𝘰𝘯𝘵𝘳𝘢𝘵𝘢, 𝘬𝘢𝘺𝘢 𝘱𝘸𝘦𝘥𝘦 𝘯𝘢 𝘱𝘢𝘢𝘭𝘪𝘴𝘪𝘯, 𝘥𝘪 𝘣𝘢?

𝗧𝗵𝗲 𝗛𝗮𝗿𝗱 𝗧𝗿𝘂𝘁𝗵 ⚖️
Actually, no! By law, an agricultural leasehold relation is 𝗡𝗢𝗧 extinguished by the death or incapacity of either party. It is also not canceled even if the land is sold to a new owner.

If the tenant dies, the landowner must choose a successor from the tenant's immediate farm household (like a surviving spouse or eldest child) to continue the farming. And if the landowner dies, their legal heirs are bound by the exact same leasehold agreement!

𝗧𝗵𝗲 𝗧𝗮𝗸𝗲𝗮𝘄𝗮𝘆 💡
Understanding this vital rule saves families from stressful, expensive, and drawn-out agrarian disputes. Knowing that tenancy rights are heritable ensures that farmers keep their livelihood, and landowners' heirs avoid illegal eviction lawsuits.

𝗦𝗼𝘂𝗿𝗰𝗲𝘀 𝗮𝗻𝗱 𝗥𝗲𝗳𝗲𝗿𝗲𝗻𝗰𝗲𝘀 📚
• Republic Act No. 3844 (Agricultural Land Reform Code), Chapter 1, Sections 9 and 10
• Estolas v. Mabalot (G.R. No. 133706, 2002)
• Locsin v. Valenzuela (G.R. No. L-47416, 1982)

👉 Follow Phil. Property Expert for more discussions like this. In the following posts, we will discuss how agricultural leasehold arrangements can be properly and legally ended.

09/06/2026

𝗖𝗮𝗽𝗶𝘁𝗮𝗹 𝗔𝘀𝘀𝗲𝘁 𝘃𝘀 𝗢𝗿𝗱𝗶𝗻𝗮𝗿𝘆 𝗔𝘀𝘀𝗲𝘁: 𝗪𝗵𝗶𝗰𝗵 𝗧𝘆𝗽𝗲 𝗜𝘀 𝗬𝗼𝘂𝗿 𝗣𝗿𝗼𝗽𝗲𝗿𝘁𝘆?

You sold a piece of land. The buyer asks: "Magkano ang tax?"
You say: "6% capital gains tax."
But what if that's the wrong answer — and the actual tax bill is way higher? 😬

Here's the thing: not all real estate sales in the Philippines are taxed the same way. It depends on whether your property is classified as a 𝗰𝗮𝗽𝗶𝘁𝗮𝗹 𝗮𝘀𝘀𝗲𝘁 or an 𝗼𝗿𝗱𝗶𝗻𝗮𝗿𝘆 𝗮𝘀𝘀𝗲𝘁 under the Tax Code. And getting this wrong can cost you — big time.

Let's break it down.

🏠 𝗖𝗮𝗽𝗶𝘁𝗮𝗹 𝗔𝘀𝘀𝗲𝘁 — 𝗪𝗵𝗮𝘁 𝗶𝘀 𝗶𝘁?

A capital asset is real property that is 𝘯𝘰𝘵 used in your trade or business and 𝘯𝘰𝘵 held for sale to customers. Think: a family home, inherited land you've been sitting on, or a vacant lot you bought as a personal investment.

If you're not a real estate dealer, developer, or broker — and the property isn't part of any business — it's likely a capital asset.

💰 𝗧𝗮𝘅 𝗼𝗻 𝘁𝗵𝗲 𝘀𝗮𝗹𝗲 𝗼𝗳 𝗮 𝗰𝗮𝗽𝗶𝘁𝗮𝗹 𝗮𝘀𝘀𝗲𝘁:

→ 6% Capital Gains Tax (CGT) — based on the gross selling price, assessed value, or zonal value, whichever is highest. This is a final tax. Hindi na ito kasama sa income tax return mo.
→ 1.5% Documentary Stamp Tax (DST)
→ No 12% VAT.

Mas simple ang computation. Mas predictable ang babayaran.

🏗️ 𝗢𝗿𝗱𝗶𝗻𝗮𝗿𝘆 𝗔𝘀𝘀𝗲𝘁 — 𝗪𝗵𝗮𝘁 𝗶𝘀 𝗶𝘁?

An ordinary asset is real property connected to your trade or business — or held as inventory for sale. This includes properties owned by real estate developers, dealers, brokers, and businesses that use the property in their operations.

Under BIR Revenue Regulations No. 7-2003, 𝘢𝘭𝘭 real properties held by real estate dealers, developers, and brokers are automatically classified as ordinary assets — regardless of actual use or how long they've been held.

💰 𝗧𝗮𝘅 𝗼𝗻 𝘁𝗵𝗲 𝘀𝗮𝗹𝗲 𝗼𝗳 𝗮𝗻 𝗼𝗿𝗱𝗶𝗻𝗮𝗿𝘆 𝗮𝘀𝘀𝗲𝘁:

→ Creditable Withholding Tax (CWT) — ranging from 1.5% to 6% depending on the seller's status. This is 𝘯𝘰𝘵 a final tax — it's credited against your income tax due.
→ The gain from the sale must be declared in your annual Income Tax Return and taxed at the applicable income tax rate (graduated rates for individuals, or corporate income tax rate for corporations).
→ 12% Value-Added Tax (VAT) — if the seller is VAT-registered or required to be. However, residential properties (house and lot or condo) priced at ₱3.6 million or below are currently VAT-exempt as of January 1, 2024, per BIR Revenue Regulations No. 1-2024.
→ 1.5% Documentary Stamp Tax (DST)

Mas complex. Mas maraming tax layers. And potentially a much higher total tax bill.

⚠️ 𝗪𝗵𝘆 𝗱𝗼𝗲𝘀 𝘁𝗵𝗶𝘀 𝗺𝗮𝘁𝘁𝗲𝗿?

Misclassifying your property can trigger deficiency taxes, penalties, and surcharges from the BIR. The BIR can reclassify your asset during an audit — and the burden of proof is on you, the taxpayer, to justify a capital asset classification.

One red flag: the BIR may apply a rebuttable presumption that you are a real estate dealer if you've sold two or more properties within a two-year period. So kahit personal investment ang tingin mo sa property, baka sa mata ng BIR, ordinary asset na 'yan.

📌 𝗤𝘂𝗶𝗰𝗸 𝗖𝗼𝗺𝗽𝗮𝗿𝗶𝘀𝗼𝗻:

Capital Asset → 6% CGT (final tax) + 1.5% DST. No VAT. No income tax return filing for the gain.

Ordinary Asset → CWT (1.5%–6%) + Income Tax on gain + 12% VAT (with exemptions) + 1.5% DST. Multiple BIR forms required per transaction.

Know the classification 𝘣𝗲𝗳𝗼𝗿𝗲 you sell. Consult a tax professional if you're unsure. The difference between "capital" and "ordinary" could mean hundreds of thousands of pesos in taxes you weren't expecting.

👉 Follow Phil. Property Expert for more discussions like this.

09/06/2026

🤔 𝗪𝗵𝗮𝘁 𝗛𝗮𝗽𝗽𝗲𝗻𝘀 𝗜𝗳 𝗘𝘃𝗲𝗿𝘆𝗼𝗻𝗲 𝗝𝘂𝘀𝘁 𝗦𝘁𝗼𝗽𝗽𝗲𝗱 𝗣𝗮𝘆𝗶𝗻𝗴 𝗧𝗵𝗲𝗶𝗿 𝗔𝗻𝗻𝘂𝗮𝗹 𝗥𝗲𝗮𝗹 𝗣𝗿𝗼𝗽𝗲𝗿𝘁𝘆 𝗧𝗮𝘅𝗲𝘀?

The BIR collected ₱2.85 trillion in 2024. The Bureau of Customs added ₱916 billion on top of that. Real property tax — ang 𝘢𝘮𝘪𝘭𝘺𝘢𝘳 — contributes roughly ₱78–90 billion a year to LGU treasuries nationwide. That's less than 3% of what those two national agencies alone collect. As a share of GDP, RPT averages only 0.4%. If amilyar vanished tomorrow, Malacañang and the financial markets would barely notice.

So why does it matter? Because of 𝘸𝘩𝘦𝘳𝘦 it goes — and 𝘵𝘰 𝘸𝘩𝘰𝘮.

🏘️ 𝗡𝗼𝘁 𝗮 𝗡𝗮𝘁𝗶𝗼𝗻𝗮𝗹 𝗖𝗿𝗶𝘀𝗶𝘴 — 𝗮 𝗕𝗮𝗿𝗮𝗻𝗴𝗮𝘆 𝗖𝗿𝗶𝘀𝗶𝘀

RPT never reaches the BIR. It goes directly to your city, municipality, or province. And within the LGU's 𝘰𝘸𝘯-𝘨𝘦𝘯𝘦𝘳𝘢𝘵𝘦𝘥 income, RPT is the second-largest source after local business tax. The problem is that LGUs are already heavily dependent on the national government's National Tax Allotment — provinces at 83%, municipalities at 74%. Their own-source revenues are already thin. RPT is one of the few levers they 𝘢𝘤𝘵𝘶𝘢𝘭𝘭𝘺 control. Lose it, and the LGU has almost nothing left to call its own.

📚 𝗬𝗼𝘂𝗿 𝗟𝗼𝗰𝗮𝗹 𝗦𝗰𝗵𝗼𝗼𝗹 𝗪𝗼𝘂𝗹𝗱 𝗙𝗲𝗲𝗹 𝗜𝘁

Hidden inside every RPT bill is an 𝘢𝘥𝘥𝘪𝘵𝘪𝘰𝘯𝘢𝘭 1% levy that automatically funds the Special Education Fund (SEF) under Section 235 of the Local Government Code. This covers public school construction and repair, textbooks, equipment, and even the electric and water bills of public schools. No RPT, no SEF — and the national DepEd budget does not automatically replace it, because the SEF is a 𝘭𝘰𝘤𝘢𝘭 funding mechanism by design. The DOF estimated that foregone RPT from provinces alone could have built over 7,500 classrooms.

⚖️ 𝗧𝗵𝗲 𝗥𝗲𝗮𝗹 𝗗𝗮𝗺𝗮𝗴𝗲: 𝗟𝗼𝗰𝗮𝗹 𝗔𝘂𝘁𝗼𝗻𝗼𝗺𝘆 𝗗𝗶𝗲𝘀

The 1987 Constitution and the Local Government Code were built on a core principle: LGUs should be fiscally self-reliant enough to govern without crawling back to Malacañang for every peso. When RPT disappears, that principle collapses. The national government doesn't need to 𝘵𝘢𝘬𝘦 power from local governments — it just becomes the 𝘰𝘯𝘭𝘺 meaningful source of funds. And whoever controls the purse, controls the agenda. Small as it is on the national ledger, ang amilyar ay 𝘥𝘪𝘨𝘯𝘪𝘥𝘢𝘥 𝘯𝘨 𝘭𝘰𝘬𝘢𝘭 𝘯𝘢 𝘱𝘢𝘮𝘢𝘩𝘢𝘭𝘢𝘢𝘯.

🚨 𝗣𝗲𝗮𝗰𝗲 𝗮𝗻𝗱 𝗢𝗿𝗱𝗲𝗿: 𝗮 𝗟𝗼𝗰𝗮𝗹 𝗣𝗿𝗼𝗯𝗹𝗲𝗺, 𝗡𝗼𝘁 𝗮 𝗡𝗮𝘁𝗶𝗼𝗻𝗮𝗹 𝗢𝗻𝗲

It doesn't take a national financial collapse for peace and order to fray. It just takes one chronically underfunded municipality — unlit roads, no garbage collection, a health center that can't afford supplies. That kind of slow deterioration hits hardest in the communities that already have the least. The amilyar is a small number on a spreadsheet in Manila. On the ground, its absence is felt in exactly the places that can least absorb it.

📋 𝗥𝗲𝗳𝗲𝗿𝗲𝗻𝗰𝗲𝘀

• Republic Act No. 7160, Local Government Code of 1991 — Sections 232–283, 235, 272
• Bureau of Local Government Finance (BLGF) – DOF, FY2021 & FY2022 LGU Revenue Data
• BIR & BOC FY2024 Collection Data, as reported by the Philippine News Agency (Jan. 2025)
• Department of Finance: "LGUs Losing ₱30.5B Revenues to Outdated Real Property Valuation" (2019)
• Senate Economic Planning Office (SEPO): "Unlocking Revenue Potential: Enhancing Real Property Valuation Systems" (April 2024)
• 1987 Philippine Constitution, Article X, Section 5

👉 Follow Phil. Property Expert for more discussions like this.

09/06/2026

ℹ️ 𝗠𝗮𝗴𝗸𝗮𝗵𝗶𝘄𝗮𝗹𝗮𝘆 𝗯𝗮 𝗮𝗻𝗴 𝗧𝗮𝘅 𝗗𝗲𝗰𝗹𝗮𝗿𝗮𝘁𝗶𝗼𝗻 𝗻𝗴 𝗕𝗮𝗵𝗮𝘆 𝗮𝘁 𝗟𝘂𝗽𝗮? 𝗢 𝗜𝗶𝘀𝗮 𝗟𝗮𝗻𝗴?

Kapag may pagmamay-ari kang bahay at lupa, pareho silang sakop ng amilyar — pero hindi sila pinagsasama agad mula pa lang sa simula. Karaniwang magkahiwalay na idinedeklara ang lupa at ang mga improvement dito, gaya ng bahay, at bawat isa ay binibigyan ng sarili nitong Tax Declaration ng Assessor's Office.

Isang ari-arian. Dalawang Tax Declaration. Isang pinagsamang bayarin.

🧮 𝗠𝗮𝗴𝗸𝗮𝗵𝗶𝘄𝗮𝗹𝗮𝘆 — 𝗔𝘁 𝗠𝗮𝗴𝗸𝗮𝗶𝗯𝗮 𝗮𝗻𝗴 𝗣𝗮𝗿𝗮𝗮𝗻 𝗻𝗴 𝗣𝗮𝗴𝗸𝗮𝗹𝗸𝘂𝗹𝗮

Ang Real Property Tax (RPT) sa ilalim ng Local Government Code ay isang 𝙖𝙙 𝙫𝙖𝙡𝙤𝙧𝙚𝙢 𝙩𝙖𝙭 na nakabatay sa assessed value ng ari-arian, na kinukuha mula sa fair market value nito. Pero hindi pareho ang pagtrato sa lupa at gusali.

Para sa residential land, ang assessment level ay 20% ng fair market value. Para naman sa residential building, graduated ang assessment level — mula 0% hanggang 60%, depende sa kabuuang halaga ng istruktura.

Hiwalay na kinakalkula ng assessor ang bawat bahagi, saka pinagsasama ang mga ito upang makuha ang kabuuang assessed value. Ang pinagsamang halagang ito ang pagbabatayan ng RPT rate.

💡 𝗣𝗮𝗮𝗻𝗼 𝗜𝘁𝗼 𝗦𝗮 𝗔𝗸𝘁𝘂𝘄𝗮𝗹 𝗻𝗮 𝗦𝗶𝘁𝘄𝗮𝘀𝘆𝗼𝗻

Narito ang isang pinasimpleng halimbawa para sa isang residential property sa Metro Manila:

Lupa (FMV ₱3,000,000) × 20% = ₱600,000
Bahay (FMV ₱2,000,000) × 20% = ₱400,000
𝗞𝗮𝗯𝘂𝘂𝗮𝗻𝗴 𝗔𝘀𝘀𝗲𝘀𝘀𝗲𝗱 𝗩𝗮𝗹𝘂𝗲: ₱𝟭,𝟬𝟬𝟬,𝟬𝟬𝟬

Sa Metro Manila, ang RPT rate ay 2%, habang 1% naman sa mga probinsiya. Bukod pa rito, karamihan sa mga LGU ay naniningil din ng 1% na Special Education Fund (SEF) levy — kaya sa actual, dalawang buwis ang binabayaran mo nang sabay.

⚠️ 𝗔𝗻𝗴 𝗕𝗮𝗵𝗮𝗴𝗶𝗻𝗴 𝗡𝗮𝗸𝗮𝗸𝗮𝗴𝘂𝗹𝗮𝘁 𝘀𝗮 𝗠𝗮𝗿𝗮𝗺𝗶𝗻𝗴 𝗠𝗮𝘆-𝗮𝗿𝗶 𝗻𝗴 𝗣𝗿𝗼𝗽𝗲𝗿𝘁𝘆

Kapag nagtayo ka ng bagong bahay sa iyong lote, maglalabas ang assessor ng panibago at hiwalay na Tax Declaration para sa gusali. Sa ilalim ng Local Government Code, ang sinumang gumawa ng improvement sa real property ay kailangang magsumite ng sinumpaang deklarasyon ng tunay na halaga nito sa Assessor sa loob ng 60 araw matapos itong makumpleto — o matapos ang bahagyang pagkakagawa nito kung ginagamit o tinitirhan na ito.

𝙆𝙖𝙮𝙖 𝙤𝙤 — 𝙠𝙖𝙝𝙞𝙩 𝙝𝙞𝙣𝙙𝙞 𝙥𝙖 𝙩𝙖𝙥𝙤𝙨 𝙖𝙣𝙜 𝙗𝙖𝙝𝙖𝙮 𝙥𝙚𝙧𝙤 𝙩𝙞𝙣𝙞𝙩𝙞𝙧𝙝𝙖𝙣 𝙣𝙖, 𝙢𝙖𝙖𝙖𝙧𝙞 𝙣𝙖 𝙞𝙩𝙤𝙣𝙜 𝙢𝙖𝙥𝙖𝙨𝙖𝙞𝙡𝙖𝙡𝙞𝙢 𝙨𝙖 𝙥𝙖𝙜𝙗𝙪𝙗𝙪𝙬𝙞𝙨.

Hindi tumataas ang iyong amilyar sa mismong araw ng paglipat mo sa bahay. Magsisimula lamang itong ipataw mula sa 𝘁𝗮𝗼𝗻𝗴 𝗸𝗮𝘀𝘂𝗻𝗼𝗱 𝗻𝗴 𝗽𝗮𝗴𝗸𝗮𝗸𝘂𝗺𝗽𝗹𝗲𝘁𝗼 𝗻𝗴 𝗯𝗮𝗵𝗮𝘆 𝗼 𝗻𝗴 𝘂𝗻𝗮𝗻𝗴 𝗽𝗮𝗴-𝗼𝗸𝘂𝗽𝗮 𝗿𝗶𝘁𝗼, 𝗮𝗹𝗶𝗻𝗺𝗮𝗻 𝗮𝗻𝗴 𝗺𝗮𝘂𝗻𝗮.

📚 𝗥𝗲𝗳𝗲𝗿𝗲𝗻𝗰𝗲𝘀

Republic Act No. 7160 (Local Government Code of 1991), Sections 199, 202, 218, and 232

👉 Follow Phil. Property Expert for more discussions like this.

05/03/2026

05/03/2026

Step by Step Kung Paano ma-separate sa Mother Title ang nabiling Lote.
Kung portion lang ng lupa ang binili mo at iisa pa ang mother title, hindi pa talaga hiwalay ang pagmamay-ari hangga’t walang sariling titulo.
Eto ang tamang proseso 👇
1️⃣ Pa-Survey at Subdivision Plan
Kailangan ng licensed geodetic engineer
Dito hahatiin ang mother lot base sa eksaktong sukat ng mga biniling portion
Lalabas ang Subdivision Plan (official map)
2️⃣ Ipa-approve ang Subdivision Plan
Ipapasa ang plano sa DENR (o LRA depende sa location)
⚠️ Walang approval = walang bagong titulo
3️⃣ Deed of Absolute Sale (Hiwalay kada buyer)
Dapat notarized
Naka-specify ang:
eksaktong sukat
lot number (ayon sa approved subdivision plan)
4️⃣ BIR Processing
Bayad ng tamang buwis
Kuhanin ang CAR (Certificate Authorizing Registration)
5️⃣ Bayad ng Transfer Tax
Sa City/Municipal Treasurer
6️⃣ Registry of Deeds
Sa Registry of Deeds:
Ika-cancel ang mother title
Ilalabas ang bagong titulo para sa bawat lote
📌 Importanteng Paalala
✔️ Kahit may deed ka na, hindi ka pa full owner kung wala pang sariling titulo
✔️ DENR ay hindi gumagawa ng titulo — sila ay nag-aapprove ng survey plan
✔️ Ang titulo ay ini-issue lang ng Registry of Deeds
BossRCT Quick Tips☺️
👉 Kung gusto mo ng malinaw, legal, at iwas-sakit-ng-ulo na proseso sa lupa — siguraduhin kumpleto ang hakbang, hindi shortcut.

05/03/2026

👍

📌 Process ng Pagpapahiwalay ng Portion sa Mother Title

1️⃣ Magpa-Survey sa Licensed Geodetic Engineer
Ipa-subdivide ang lote
Gumawa ng Subdivision Plan
Ipa-approve sa Land Registration Authority (LRA) / DENR
Lalabas ang approved plan at technical description
2️⃣ Gumawa ng Deed (kung may bentahan/donation)
Deed of Absolute Sale / Donation / EJS
Ipa-notaryo
3️⃣ Bayaran ang Buwis sa BIR
Sa Bureau of Internal Revenue (BIR):
✔️ Capital Gains Tax – 6%
✔️ Documentary Stamp Tax – 1.5%
✔️ Kumuha ng CAR (Certificate Authorizing Registration)
4️⃣ Bayaran ang Transfer Tax (City/Municipal Hall)
Sa Treasurer’s Office ng City/Municipality kung saan located ang property:
✔️ Transfer Tax (usually 0.5%–0.75% depende sa LGU)
Base sa selling price o zonal value (kung alin ang mas mataas)
Kumuha ng Official Receipt
⚠️ Kailangan bayaran ito bago ma-transfer ang titulo sa Registry of Deeds.
5️⃣ Registry of Deeds – Issue ng Bagong Titulo
Dalhin ang:
Mother Title (Owner’s Copy)
Approved Subdivision Plan
Technical Description
Notarized Deed
CAR (BIR)
Transfer Tax Receipt
Valid ids
Others
👉 Ipa-cancel ang portion sa Mother Title
👉 Lalabas ang bagong titulo para sa hiwalay na lote
6️⃣ Assessor’s Office – Bagong Tax Declaration
Magpa-issue ng bagong Tax Declaration
Siguraduhing updated ang amilyar

💡 BossRCT Quick Summary ng Mga Bayarin:
Survey Fee 🤔
CGT (6%)
DST (1.5%)
Transfer Tax (0.5%–0.75%)
Registration Fee (Registry of Deeds)

24/02/2026