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Office of the Municipal Assessor

Ms. Elisea V. Bariquit

Municipal Assessor

Email Address: [email protected]

Office Address: Ground Floor, Old Municipal Building, J. Tanalega Street. Barangay San Agustin, Municipality of Bay, Laguna 4033


Article Three of the Local Government Code of 1991, Section 472: The appointment of an Assessor shall be mandatory for provincial, city and municipal governments.


Bay Assessor’s Office, a place of smiling faces, friendly and dedicated public servant with goal of generating revenue to increased real property assessment to support the delivery of services to constituents and real property owners of Bay, and provide honest, efficient and courteous service to the people in need of service pertaining to assessment matters and to come up with a system using convenient online services to the taxpaying public.


    1. To bring about the systemic method of assessment on the basis of its actual use for effective collection of realty taxes.
    2. To generate income for the Municipality through Real Property Tax.
    3. To strengthen partnership and work jointly with the national and other local agencies in dealing with all issues and concerns related to real property tax administration.
    4. Provide the taxpaying public with accurate information and data as to the ownership, classification, location of real property units within the municipality with friendly, efficient and courteous service at all times. 

Power and Functions

The assessor shall take charge of the assessor’s office, perform the duties provided for under Book II of the local government code, and shall:

  1. Ensure that all laws and policies governing the appraisal and assessment of real properties for taxation purposes are properly executed;
  2. Initiate, review and recommend changes in policies and objectives, plans and programs, techniques, procedures and practices in the valuation and assessment of real properties for taxation purposes;
  3. Establish a systematic method of real property assessment;
  4. Install and maintain a real property identification and accounting system;
  5. Prepare, install and maintain a system of tax mapping showing graphically all properties subject to assessment and gather all data concerning the same;
  6. Conduct frequent physical surveys to verify and determine whether all real properties within the municipality are properly listed in the assessment rolls;
  7. Exercise the functions of appraisal and assessment primarily for taxation purposes of all real properties in the local government unit concerned;
  8. Prepare a schedule of the fair market value for the different classes of  real properties, in accordance with Title Two under Book II of the Local Government Code;
  9. Issue, upon request of any interested party, certified copies of assessment records of real property and all other records relative to its assessment, upon payment of a service charge or fee to the treasurer;
  10. Submit every semester a report of all assessments, as well as cancellations and modifications of assessments to the local chief executive and the sanggunian concerned;
  11. In the case of the assessor of a component city or municipality attend, personally or through an authorized representative, all sessions of the Local Board of Assessment Appeals whenever his assessment is the subject of the appeal and present or submit any information or record in his possession as may be required by the Board; and
  12. In the case of the provincial assessor, exercise technical supervision and visitorial functions over all component city and municipal assessors, coordinate with component city or municipal assessors in the conduct of tax mapping operations and all other assessment activities, and provided all forms of assistance therefor: Provided, however, that upon full provision by the component city or municipality concerned to its assessor’s office of the minimum personnel, equipment, and funding requirements as may be prescribed by the Secretary of Finance, such functions shall be delegated to the said city or municipal assessor; and
  13. Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance.

Functional Services

Tax Mapping Section

      1. Secure cadastral maps and other maps from the Bureau of Lands, DAR, LRA, private geodetic engineers and other sources for purposes of tax mapping operation;
      2. Prepare, maintain and update tax maps, tax map control rolls, base maps and other related maps;
      3. Coordinate with the Appraisal and Assessment Section on matters relative to property location, area, improvements, ownership and property index number;
      4. Revise/ issue certified copies of tax mapping documents; and,
      5. Perform other duties that may be assigned from time to time as need arises.

Appraisal and Assessment Section

      1. Provide services to real property owners, administrators and other concern
      2. Review the appraisal and assessment transactions made in the Provincial Assessor’s Office
      3. Review the Field Appraisal and Assessment Sheet (FAAS) and supporting documents to determine the correctness of the RPU’s classification, application of the schedule of market values and assessment levels
      4. Assign Assessment of Real Property (ARP) numbers to approved FAAS
      5. Discover Real Properties subject to assessment/reassessment on land, building and machineries.
      6. Issue new tax declaration of real property under new owner based on transfer of ownership, consolidation or subdivision, segregation, etc.
      7. Perform other duties that may be assigned from time to time as need arises.

Records Management Section

      1. Keep all assessment records, documents and other official papers;
      2. Update all Field Appraisal and Assessment Sheet (FAAS) of real property units in the municipality;
      3. Develop and implement a record management system for the municipality;
      4. Issue upon request of any interested party, certified true copies of assessment records of real property and all assessments records relative to its assessment;
      5. Prepare and submit assessment reports to concerned offices such as; Monthly Assessment Report;  Quarterly Assessment Report, Transfer of Real Properties, and other reports; 
      6. File sworn statements of the true current and fair market value of real properties;
      7. Issuance of Notice of Cancellation due to duplication and demolition;
      8. Annotate mortgage, release of mortgage, warrant/notice of levy and 
      9. Perform other duties that may be assigned from time to time as need arises.

Internal Administration

      1. Attend/send personnel to seminars and trainings on assessment matters and on personnel development ;
      2. Attend PHALTRA (Phil. Ass. of Local Treasurers & Assessors), PAMAS (Phil. Ass. of Mun. Assessors) National Conventions.
      3. Attend CMALL (City & Mun. Assessors League of Laguna) monthly meetings
      4. Attend Mayor’s and other municipal offices meetings.

General Services

    1. Issuance of Certified True Copy of Tax Declarations
    2. Issuance of Various Certifications (Landholdings, No Improvement, No Property, and Other certification needed based on assessment record)
    3. Issuance of tax declaration as a result of the following: Change of ownership, Re-assessment, Adjustment of area, Lot subdivision/consolidation, Newly declared machineries, Newly discovered real property (land and buildings)