ASSESSMENT REPORT ON

TAX MAPPING CAPABILITIES OF LGUs

Engr. Ismael S. Mamokan Jr,
Tax Map Expert Consultant
September 15, 2018

A. Introduction
Under the governance component of Comprehensive Capacity Development Project
(CCDP) between JICA and ARMM government, it is envisaged to provide governance support
on the systems and structures of the regional and local governments in conflict affected
areas of Mindanao during the transition period of the peace process. In line with this, JICA
conducted a preliminary activity with the Department of Interior and Local Government –
Autonomous Region in Muslim Mindanao (DILG-ARMM) last 2016 profiling 30 LGUs (Lanao
del Sur, Maguindanao, Sulu, Basilan, and Tawi-Tawi) to review and update the state of their
local governance and administration. The profiling report revealed that a significant issue for
LGUs was the need to strengthen their capacity for revenue generation.
JICA and DILG-ARMM signed a Minutes of Meeting on February 2017 agreeing on the
implementation of a new Sub-Project entitled, “Capacity Building for LGUs for Increased
Revenue Generation” or the “Revenue Enhancement Assistance in ARMM LGUs (REAL)” Sub-
Project.
The Sub-project (REAL) aims to develop and improve revenue generation capacity of
the of the 5 target municipalities in the ARMM region selected based on their revenue
generation readiness criteria (Barira, Matanog, Ampatuan, Taraka and Balindong).
The CCDP REAL project conducted basic tax map training in May 2018. The training
covered basic knowledge and principles of tax mapping followed by GIS exercise. To further
develop the municipality staff’s capacity and skills and develop tax map, CCDP plans planned
to assign the following tasks to a consultant.
1. Review the current status of the 5 LGUs tax map;
2. Training tax mappers; and
3. Develop tax map of the 5 LGUs

B. Background

B.1 Brief description of Assessor’s Department

The Office of the Municipal Assessor shall take charge of the discovery,
classification, appraisal, assessment and valuation of all real properties within
its territorial jurisdiction which shall be used as the basis for taxation. Its
duties include the preparation, installation of a system of tax mapping, record
management and the preparation of a schedule of fair market values of the
different classes of real property within the municipality.
 Powers and Duties:

The appointment of an assessor shall be mandatory for all municipal

government.

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 purpose 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 province are properly listed in the assessment
roll;
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 the Title Two, 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. Exercise such other powers and perform such other duties and functions
as may be prescribed by law or ordinance.

B.2 Current approaches of Assessor’s staff on conducting Tax Mapping,

Appraisal and Assessment Operation and Field Operation Activities

Currently, the 5 LGUs has have no capacity and capabilities to establish a Tax
Map and conduct massive Tax Mapping operation due to understaffing and
lack of technical know-how on tax mapping of real properties.The field
appraisal and assessment were being done per client’s requests, no original
title of land presented, only old tax declarations are being presented and
submitted as basis for taxation without validating and checking the
improvement and status of the real properties.

C. Objectives of the Assessment

 The overall objective of this assessment for the Local Government Units (LGUs)
specially in conducting Tax Mapping operation is to assess the capabilities and limitations
of the LGUs in increasing the revenue generation through establishing and development
of a Tax Map. Tax mapping is critical to LGUs. Tax mapping promotes transparency,
enables easy access to information, and also allows fact-based decision making.
The specific objectives include:
1. To determine the capacity of the LGU to conduct massive Tax Mapping
operations;
2. To evaluate the technical know-how of the staff to establish a Tax Map;
3. To review and evaluate the existing data and maps;
4. To conduct inventory of existing facilities;

D. Methodology

In order to provide a better understanding on the pictureof the operations and

its capabilities to implement the duties and functions of the Assessor’s office, a brief scoping
(desk review and interview) was conducted.

D.1 Review of Related Literatureon GIS

Review of on-line literature was undertaken among local government
agencies that are in one way or the other, using Geographic Information Systems
(GIS) in the delivery of their mandated service or the further development of such in
research and development undertakings.

D.2 Minimum Organizati onal Structure for Assessor ’s Offi ce

As mandated under Section 472 of the Local Government Code, prescribed
hereunder is a minimum/model organization structure and staffing pattern for the
Municipal Assessor’s Office.

MUNICIPAL ASSESSOR

ASSISTANT MUNICIPAL
ASSESSOR

ADMINISTRATIVE & TAX MAPPING APPRAISAL AND

ASSESSMENT RECORDS OPERATIONS UNIT ASSESSMENT UNIT
MANAGEMENT UNIT
 Minimum staffing patter for the Municipal Assessor Office:
1. Municipal Assessor
2. Assistant Municipal Assessor - optional
3. Tax Mapper 1
4. Real Property Appraiser
5. Assessment Clerk III - optional
6. Assessment Clerk II - optional
7. Draftsman - optional
8. Assessment Clerk
9. Tax Mapping Aide

D.3 Tax Mapping Operati ons

Tax maps are the single most important tool in the real property assessment
process. It is not possible to establish an adequate real property tax record and
accounting system without tax maps, for they are the basic foundation of the
system. They establish a permanent link between the real properties in the field
and the property assessment and tax records in the office. They are indispensable
in the discovery of property and the identification of property ownership. They
simplify the task of property description and tie together all property records,
including field appraisal and assessment sheets and assessment and tax rolls. They
also provide the public with vital real property information. Finally, tax maps make
possible the establishment of a property record system that is easily adapted to data
computerization.

D.3.1 Objectives of the Tax Mapping Operations

1. To establish a complete inventory of all real properties;
2. To provide permanent link between real properties and office records;
3. To identify the ownership of every piece of real property; and
4. To account for the total land area of provinces, cities or municipalities;

D.3.2 Personnel Support

In order to carry out effectively the tax mapping operations, the Tax
Mapping Division should be provided with the following minimum regular
positions.
1. Tax Mapping Division Chief – He shall supervise, coordinate and
direct all phases of the tax mapping operations. He must be a
 college graduate preferably with engineering or land surveying
background.

2. Tax Mapper – He shall serve as the team leader in tax mapping

field operations. He should have some college engineering
background with demonstrated leadership and supervisory
capability

3. Draftsmen – They shall be responsible for the preparation of all

maps (from base maps to final tax maps). They may assist in
actual lot sketching work in the field. A vocational graduate with
substantial training or experience in drafting or cartography may
qualify for the position.

4. Tax Mapping Aide – He shall be responsible for the recording,

cataloguing and cross referencing of all maps and related records
of the tax mapping division. A person who has completed at least
two years college in engineering or related courses may qualify
for the position.

D.4 The Three (3) Phases of Tax Mapping Operati ons

The three phases of tax mapping are Pre-Field Operations, Field Operations
and Post Field Operations.
D.4.1 Pre-Field Operations
1. Preparation of Base Maps – A basemap covering a municipality, a
city or a portion of a municipality or a city is developed from
reference maps and reference materials. In the absence of
reference maps and materials, the assessor shall conduct
parcellary survey.

2. Preparation of the Field Appraisal and Assessment Sheet (FAAS) –

The Field Appraisal and Assessment Sheet (FAAS) is prepared by
copying from existing tax declarations on file in the office all the
information, except the classification, actual use and the market
assessed values of the property. Only FAAS shall be prepared for
each real property unit (rpu) declared under an existing and active
Tax Declaration.

3. Assigning Temporary Property Identification Number (PIN) on

FAAS – Assigning of a temporary Property Identification Number
(PIN) shall be observed and followed in order to ensure a proper
identification and assignment of temporary PIN.

4. Preparation of the Pre-Tax Map Control Roll (Pre-TMCR) – The pre

TMCR is prepared from the data contained in the FAAS’s tabulated
in numerical order of the temporary PIN. The TMCR facilitates the
control of FAAS’s in the field as well as supplies the field with a
systematic method of accounting for selected information.
 5. Preparation of the Work Plan and Schedule of Field Work – In
order to attain a maximum output and efficiency during the field
operation, a fieldwork program shall be prepared by the Chief of
the Tax Mapping Division together with the team leaders. The
work program shall include points of orientation, routes to be
taken and the number of parcels to be covered in a given period.

D.4.2 Field Operation Activities

1. Courtesy Call – A courtesy call meeting with the local officials to
introduce the crew members so that they can be recognized as
members of the Assessor’s staff. The team leader should discuss
and present the work plan and schedule with the local officials.

2. Final Briefing of Tax Mapping Team – It is important that before

the tax mapping team goes to the field, each member of the team
shall receive instructions from the assessor on his/her respective
duties and responsibilities.

3. Field Work Activities – It is the time that all the crews will start to
conduct activities such as field interview with property owners or
administrators, identification of property ownership, validation of
property information based on approved plan and other activities
pertaining to tax mapping.

4. Review of Field Work Accomplishment and Data Gathered – The

tax mapping team leader examines the field and identifies those
areas that need clarification. The team leader should make the
decision as to whether or not the field operation has been
successfully concluded.

D.4.3 Post Field Operations

Upon returning from the field, the tax mapping operations enter into
its final phase. In this phase, the final tax maps are prepared, permanent
property identification numbers are assigned, land areas are calculated when
necessary and the FAAS’s are completed.

D.5 Key Informant Interviews

A brief interview with the head and representative of the Municipal
Assessor’s Office were conducted to give and provide brief overview of the current
status of the operation of their respective functions, the following staff are:
1. Kusain Masandag - , Municipal Assessor, LGU-Barira
2. Mawiyag Said - Tax Mapper of LGU-Balindong
3. Halima Matalam - Acting, Municipal Assessor, LGU-Matanog
4. Soraya A. Macaurog- , Municipal Assessor, LGU-Taraka
5. Abdulkadir D. Pasandalan - , Municipal Assessor of LGU-Ampatuan
These interviews were conducted during the conduct of Tax Collector’s
Training on August 7-8, 2018 at Pagana Native Restaurant, Cotabato City in order to
determine real situations on the ground, the readiness of such staff to adopt new
 technology-driven solutions,in preparation for the development of Tax Map.
Among the key variables in the interviews sought to measure were the following:
1. Hardware/Software
2. Information
3. Human resource
4. Skills/Trainings
5. Connectivity
6. Supports from the LCE
7. Willingness to learn

D.4 Limitations
One major limitation was that the interviews were conducted in to
just one (1) staff per of Assessor’s Office, consisting in total of just five (5)
key informants. Hence, one of the future directions of this assessment will be
the conduct of additional key informants from the Treasurer’s Office and it
will be done during the training workshop of Tax Mappers in the municipality.
Furthermore, the time given to the interviews with the key information is
very limited due to conflict of schedule

E. Major Findings
Anumber of problems and issues have been revealed during the interviews.Though
there are problems that are unique for one municipality that was discussed, the issues
hereby presented are found to be common if not “most likely universal” in 3rd and 4th
class municipalities. These issues can be summarized into the following:
1. Irregular staff and understaff
2. Technical skills of the staffs are mismatched to the job
3. Skills and Technical Know-How on Tax Mapping
4. Lacks of appraisal and assessment equipment
5. Availability of Tax Mapper
6. Availability of Cadastral/Control Maps
7. Reliability of internet connectivity
8. Availability of transport vehicle
9. Lack of supports from the barangay officials
10. No turn-over of records from past administration
11. Outdated program, i.e. not advent to the new technology
12. Round-hole in square peg personnel
13. Reluctant tax payers
14. No installed computerized integrated system for taxation
F. Actual Condition of the LGUs
The actual condition of the LGUs were focused on the capabilities and availabilities of
personnel, equipment, technical know-how and availability of data/maps:
Key Information Matanog Taraka Ampatuan Barira Balindong
Personnel:
Municipal Assessor YES YES YES YES YES
Asst. Municipal Assessor NO YES NO NO YES
Tax Mapper 1 NO YES NO NO YES
Real Property Appraiser NO NO NO NO YES
Assessment Clerk III NO YES NO NO NO
Assessment Clerk II NO YES NO NO NO
Draftsman NO NO NO NO NO
Assessment Clerk NO YES YES YES YES
Tax Mapping Aide NO NO NO NO NO
Equipment and
Instruments
Desktop Computer NO YES YES NO YES
Laptop Computer YES YES YES YES YES
(personal)
Printer YES YES YES YES YES
Scanner YES YES YES YES YES
Vehicle NO NO NO NO NO
Magnetic Compass YES YES YES YES YES
Hand held GPS NO NO NO NO YES
Portable Calculator YES YES YES YES YES
Steel Tape YES YES YES YES YES
Drawing Instruments YES YES YES YES YES
Map Boards YES YES YES YES YES
Technical Know-How
Basic Surveying YES YES YES YES YES
MS OFFICE YES YES YES YES YES
GIS Application NO NO NO NO YES
Software (basic)
Google Earth NO NO NO NO YES
MapIT (Mapping NO NO NO NO NO
Software for
Smartphone)
Auto CAD NO NO NO NO NO
Geo-Tagging NO NO NO NO YES
Data / Maps
Basemap YES YES YES YES YES
(Administrative Map)
Cadastral Map NO NO NO YES NO
(partial)
 Key Information Matanog Taraka Ampatuan Barira Balindong
Engineering Controlled NO NO NO NO NO
Land Survey Maps
Rectified Aerial NO NO NO NO NO
Photographs
Land Titles of Real YES (Few) NO NO NO NO
Properties
Tax Map NO NO NO NO NO
Records of Real YES YES YES YES YES
Properties

The summary of information as shown in the table above, only the Municipality of Balindong
has the almost passed rating in terms of the necessary requirements with regards to
personnel and technical know-how except that they don’t do not have a copy of the
Cadastral/Control maps as basis for development of Tax Map.

G. Situational analysis of LGU’s capabilities to establish a Tax Map

After a thorough analysis and evaluation of their present conditions and conditions
status based on the information gathered (see F. Actual Condition of the LGUs), the following
results of evaluation per LGU were revealed:

G.1 LGU of Matanog

Based on the information below, the LGU-Matanog has have no capability
to conduct Tax Mapping operation and/or establishment of a Tax Map.
Category Remarks / Comments
Personnel  The Office of the Municipal Assessor is a one-man
army.
 Understaff or no other staff that will help him/her
to carry-out the job.
 Designated staff and not a regular staff.
 Failed to comply the minimum staffing pattern
required to carry out effectively the tax mapping
operations.

Hardware / Instrument  Most of the hardware and instruments required to

conduct Tax Mapping were acquired by the
Assessor’s Office but it is still not enough since
there was no other staff that will handle the
equipment.
 Printer and Scanner is not for exclusive use of the
Assessor, it is a shared equipment which is being
used by all division/staff.
 Unavailability of transport vehicle to be used.
 No handheld GPS to be used for tax mapping
operation.
 Old desktop computer which is not capable to run
application with high-spec requirements.
 Technical Know-how  Basic surveying skills is the only knowledge they
have which they learned and acquired during the
conduct of Basic Tax Mapping at in Cotabato City.
 Not advent on the present technologies that can be
used in the establishment of a Tax Map such as GIS,
GoogleEarth, MapIt and Geo-Tagging.
 The database/system development by the
Provincial Assessor was shared and installed in the
Office of the Municipal Assessor as the main record
keeping software of all the real properties of LGU-
Matanog but this is still not enough as basis for the
establishment of a Tax Map.
 No experienced on digital Tax Mapping

Data / Maps  Administrative basemap is the only available that

can be used as a starter in the establishment of a
Tax Map.
 Have a copy of the control map but most of it are in
Parang Municipality.
 The required Cadastral Map and Aerial Photographs
were not available
 Few copies of Title of Lands of Real Properties and
most of it are either fake titles and/or already
offered to Government for Voluntary Offer to Sell
(VOS) and still subject for verification in the Land
Bank of the Philippines.

Other Issues and  Availability of internet connection

Concerns  Reluctant Tax Payers
 No turn-over of records from pass administration

G.2 LGU of Taraka

Based on the information below, the LGU-Taraka has no capability to
conduct Tax Mapping operation and/or establishment of a Tax Map.
Category Remarks / Comments
Personnel  The Office of the Municipal Assessor is passed the
minimum required staffing pattern but needs more
trainings and seminars related to Tax Mapping is
still required for them in order to carry-out the job.
 Most of the appointed staff are only on clerical job.
 The skill level of the appointed Tax Mapper is not
enough to carry-out the job.
 Additional staff such as Tax Mapping Aide and/
Draftsmen is still required to assist the Tax Mapper.

Hardware / Instrument  Unavailability of transport vehicle to be used.

 No handheld GPS to be used for tax mapping
operation.
 Old desktop computer which is not capable to run
application with high-spec requirements.

Technical Know-how  Basic surveying skills is the only knowledge they

have which they learned and acquired during the
 conduct of Basic Tax Mapping at Cotabato City.
 Not advent on the present technologies that can be
used in the establishment of a Tax Map such as GIS,
GoogleEarth, MapIt and Geo-Tagging.
 Ms-Excel application is used for recording real
properties.
Data / Maps  Administrative basemap is the only available that
can be used as a starter in the establishment of a
Tax Map.
 No Cadastral/Control Map to be used as reference
in the establishment of a Tax Map
 No original of land titles, only tax declaration

Other Issues and  Availability of internet connection

Concerns  Round-hole in square ped personnel
 Reluctant Tax Payers
 No cooperation of the local officials
 Lacks of appraisal and assessment equipment
 Outdated program, ie, not advent to the technology

G.3 LGU of Ampatuan

Based on the information below, the LGU-Ampatuan has no capability to
conduct Tax Mapping operation and/or establishment of a Tax Map.
Category Remarks / Comments
Personnel  The Office of the Municipal Assessor is understaffed
and has only two (2) staff, the Municipal Assessor
and the Assessment Clerk which do not passed and
complied the minimum required staffing pattern.
 The assessment clerk is not a regular staff.
 Required additional staff to carry-out the functions
and duties of the office.

Hardware / Instrument  Unavailability of transport vehicle to be used.

 No handheld GPS to be used for tax mapping
operation.
 Old desktop computer which is not capable to run
application with high-spec requirements.

Technical Know-how  Basic surveying skills is the only knowledge they

have which they learned and acquired during the
conduct of Basic Tax Mapping at Cotabato City.
 Not advent on the present technologies that can be
used in the establishment of a Tax Map such as GIS,
GoogleEarth, MapIt and Geo-Tagging.
 Ms-Excel application is used for recording of real
properties.

Data / Maps  Administrative basemap is the only available that

can be used as a starter in the establishment of a
Tax Map.
 No Cadastral/Control Map to be used as reference
in the establishment of a Tax Map
 No original of land titles, only tax declaration
 Other Issues and  Round-hole in square ped personnel
Concerns  Reluctant Tax Payers
 No cooperation of the local officials
 No experienced on digital tax parcel mapping

G.4 LGU of Barira

Based on the information below, the LGU-Barira has no capability to
conduct Tax Mapping operation and/or establishment of a Tax Map.
Category Remarks / Comments
Personnel  The Office of the Municipal Assessor is understaffed
and has only two (2) staff, the Municipal Assessor
and the Assessment Clerk which do not passed and
complied the minimum required staffing pattern.
 The assessment clerk is not a regular staff.
 Required additional staff to carry-out the functions
and duties of the office.

Hardware / Instrument  Unavailability of transport vehicle to be used.

 No handheld GPS to be used for tax mapping
operation.
 Old desktop computer which is not capable to run
application with high-spec requirements.

Technical Know-how  Basic surveying skills is the only knowledge they

have which they learned and acquired during the
conduct of Basic Tax Mapping at Cotabato City.
 Not advent on the present technologies that can be
used in the establishment of a Tax Map such as GIS,
GoogleEarth, MapIt and Geo-Tagging.
 Ms-Excel application is being used to record all the
real properties.

Data / Maps  Administrative basemap is the oly available that can

be used as a starter in the establishment of a Tax
Map.
 No Cadastral/Control Map to be used as reference
in the establishment of a Tax Map
 No original of land titles, only tax declaration

Other Issues and  Availability of internet connection

Concerns  Reluctant Tax Payers
 No cooperation of the local officials
 No experienced on digital tax parcel mapping

G.5 LGU of Balindong

LGU-Balindong is a potential municipality that has the ability to conduct tax
mapping operation and establish a Tax Map considering their man power; basic
 knowledge and skills on Tax Mapping. But still, they are unable to establish the Tax
Map due to the unavailability of engineering controlled maps and most of the real
property owner has no copy of their Original/Transfer of Certificate of Title, they are
just using old tax declaration and presenting themselves as the rightful owner of a
certain parcel of land without presenting any evidences of ownership. See the
information below for additional details:

Category Remarks / Comments

Personnel  The Office of the Municipal Assessor is passed the
minimum required staffing pattern.
 The Tax Mapper is highly skilled worker. He only
needs to upgrade and acquire new techniques on
how to carry-out his job.

Hardware / Instrument  Unavailability of transport vehicle to be used.

Technical Know-how  Need to upgrade his knowledge and learn

additional techniques on how to manipulate QGIS.
 Need to adopt new technology such as using
Android Mapping Application like MapIt
 Ms-Excel application is used for recording real
properties.

Data / Maps  Administrative basemap is the only available that

can be used as a starter in the establishment of a
Tax Map.
 No Cadastral/Control Map to be used as reference
in the establishment of a Tax Map
 No original of land titles, only tax declaration

Other Issues and  Reluctant Tax Payers

Concerns  No cooperation of the local officials

F. Proposed Solutions

F.1. Understaff Personnel

In order to carry out effectively and efficiently especially in the
conduct of a tax mapping operations and establishment of a Tax Map, the
Local Government Unit (LGU) should create a three (3) unit in the Office of
the Municipal Assessor and be provided with the following minimum regular
positions, as follows:

MUNICIPAL ASSESSOR
 ADMINISTRATIVE & TAX MAPPING APPRAISAL AND
ASSESSMENT RECORDS OPERATIONS UNIT ASSESSMENT UNIT
MANAGEMENT UNIT
1. Assessment Clerk 1. Tax Mapper 1. Real Property Appraiser
2. Tax Mapping Aide

F.2. Hardware and Equipment

Complete hardware setup is very essential when developing a tax map. It
requires a higher specification in order to operate and run Geographical
Information System (GIS)and ICT-enabled services
oracombinationofthesetechnologies.
The suggested hardware and equipment that the Office of the Municipal
Assessor must have especially in the conduct of Tax Mapping operation and
establishment of a Tax Map are as follows:

Hardware / Equipment Minimum Specification

1. Desktop Computer Processor: Intel®Core™ i7-7700 (3.64GHz)
Memory: 8GB DDR4 SDRAM
Storage: 1TB HDD
Graphics: NVIDIA® GeForce® GTX 1030 2GB
GDDR5
Monitor: 23" R231 (F02AR231BM)

2. Laptop Computer Processor: Intel® Core™ i7-7700HQ (2.8GHZ)

Memory: 8GB DDR4
Storage: 1TB HDD + 128GB SSD
Graphics: NVIDIA® GeForce® GTX 1050 4GB
GDDR5 VRAM
Monitor: 15.6-inch Full HD (1920 by 1080)
TN panel, 60Hz Anti-Glare Panel,
5ms, 72% NTSC

3. Document Scanner/Printer Epson WorkForce WF-7710DWF

with set-up ready Continuous ink
Supply System Filled with 4 color inks
Print/Scan/Copy/Wi-
Fi/Duplex/ADF/Fax/A3+
Powered by PrecisionCore
Borderless print up to 13" x 19" (A3+)
Print Resolution - 4800 x 2400 dpi
Versatile paper handling - 250-sheet
tray, a rear feed for specialty paper, 125-sheet
output tray
 Hardware / Equipment Minimum Specification
Easy Navigation and control - intuitive
4.3" color touchscreen

Note:

 This Document Scanner/Printer with ADP

capability will use to scan the Land Titles,
Old Tax Declarations, Approved Plan and
other documents for electronic data
recoding of information of individual tax
payers.

4. Handheld GPS and/or Smart Samsung Galaxy Tab A 10.5 (LTE)

Phone with high accuracy GPS Technology: GSM / HSPA / LTE
enabled Type: IPS LCD capacitive touchscreen, 16M
colors
Size: 10.5 inches
ResolutionL 1200 x 19200 pixels
OS: Android 8.1 (Oreo)
Chipset: Qualqum SDM450 Snapdragon
450
CPU: Octa-core 1.8GHZ Cortexa-A53
GPU: Adreno
Card Slot: microSD, up to 512 GB
(dedicated slot)
Internal Memory: 32GB, 3GB RAM
WLAN: WiFi 802.11 a/b/g/n/ac, dual-band
Bluetooth: 4.2, A2DP, LE
GPS: Yes, with A-GPS, GLONASS, BDS
Sensors: Accelerometer, gyro, compass
Battery: Non-removable Li-Po 7300 mAh
battery

Note:
 This is a better alternative and
replacement for hi-price Handheld GPS which
you are paying for a monthly/yearly update of
maps.
 Can be used for geo-tagging, GPS tracking,
mapping and on field data entry which is very
applicable in doing tax mapping activities.
 Can be downloaded with additional
android application such as MapIT, Google
Earth and other mapping applications.
 Most of the smartphone devices now have
a built-in mapping application, GPS capabilities,
and the ability to easily download applications,
our world has become a place of ‘citizens as
sensors’.
 F.3. Technical Know-How
One of the main reasons why LGU has no Tax Map is because they have no
technical know-how on how to convert hard copy paper map into digital tax parcel
map; lack of experiences on conducting of Tax Mapping operations.
In order for them to acquire the necessary skills and knowledge on how to do
those tasks and activities, the following recommendations are as follows:
1. Capability Training of Tax Mapper on Geographic Information System (GIS)
and other relevant software that can be used in establishing a Tax Map;
2. Introduce new technologies such as Geotagging, Mapping Application
using Android Applications which they can used as a tool in the field.
3. Refresher or review on basic tax mapping and survey;
4. Individual expert/consultant with background on Tax Mapping should be
deployed to assist and guide the Tax Mapper (the LGU) in doing their tax
mapping operation and establishment of Tax Map.
5. In-depth training on how to convert hard copy paper map and technical
description of land titles into digital tax parcel map.

F.4. Data / Maps

Cadastral Map and/or Control Map is the minimum requirement if you want
to establish and develop a Tax Map. It is very important to have this map as will be
used as reference map of the real properties. The main solutions for this
unavailability of map are as follow:
1. Secure a copy of the engineering controlled maps and all other existing
maps covering the entire municipality from the Department of
Environment and Natural Resources/Land Management Bureau/Land
Management Service (DENR/LMB/LMS), these are the following that can
be requested are:
a. Land Survey Maps;
b. Cadastral Land Survey Maps;
c. Geodetic Land Survey Maps;
d. Topographic Maps;
e. Road Network Maps; and
f. Other relevant sources such as technical description from Original
Certificates of Title (OCT) Decrees which can be taken from the
Register of Deeds (ROD) or Land Registration Authority (LRA)

2. In the absence of the above-mentioned maps, the Tax Mapper must

conduct a parcellary survey of individual known real properties using
either the Compass and Tape Method or apply now the new technology
like MapIt Android Application and the GIS application software.
F.5. Other Issues/Concerns
1. Qualityand reliabilityofinternetconnectivity
Whilethere ispresenceofwireless broadband internetin the five (5)
municipalities,however,theissueofsignalstrength, quality andreliability
remain salientissues thatneedtobeaddressed.
Internet connecti vityisnecessaryinthe implementation of tax
mapping. Primarilyisitsroleduringthemapdatacapture
process,whenmapdataisactuallysourced fromsatelliteimagesof
GoogleEarth.
The alternative solution for this is by using an offline map. The
offline map can be obtained by downloading the google satellite map
covering the entire municipality which then can be installed and copied to a
Smart Phone device for displaying the satellite map even without the
presence of internet connection during the conduct of tax mapping
operation. The offline map can be copied also in the desktop/laptop
computer for digital tax parcel mapping. This can be done and viewed in
Quantum GIS software by overlaying the offline map. With this offline
map, you can now easily locate and view the projected properties in the
satellite map.

2. No installed computerized integrated system for taxation

The following readily available computerized system that can be used and
installed are:
a. Integrated Taxation Management (iTax) system – is a modern
computer-based assessment and collection software used by (local)
governments. It is a computing and accounting system for state
revenues (levies, taxes) which stores all relevant (credit and debit)
data in individual accounts in a data base, and thus helps monitor and
control all tax transactions.

iTAX provides a convenient and efficient way to improve revenue

collection, transparency in fiscal administration and management of
local and national tax authorities. In conjunction with a personalized
taxpayer identification number, the tax authority using iTAX can
automate most of the levying processes and minimize the scope for
tax fraud

b. Enhanced Tax Revenue Assessment and Collection System (E-TRACS)

- is a free software package for local government units to improve
revenue assessments and tax collection. ETRACS is developed using
java programming language and carefully chosen open source
components. It can run on any operating system and can be used with
any database such as MySQL, PostgreSQL(open-source) or MS SQL
 Server, Oracle (commercial). Over 100+ LGUs are using ETRACS
Nationwide.

c. Developed a new customized software – the system developed by

the Office of the Provincial Assessor can be used as basis for
upgrading and enhancement based on the basic requirements on
establishing a computerized integrated system which all records of
real properties are linked to the Tax Map.

3. Lack of supports from the local barangay officials

Let the Local Chief Executive to sign a memorandum order
supported by Sangguniang Bayan Resolution instructing the barangay
officials to involve and participate in the conduct Tax Mapping
operation. An active participation of the barangay officials will play a
vital role as they are the one who can identify the real occupants of a
certain parcel of land.Presentation of a satellite imagery maps on the
barangay followed by a workshop on mapping and identifying of parcel
of land on the map will do as the initial reference in establishing the Tax
Map.

H. Strategies on Tax Map development

These are the proposed strategies that can be used on the development of a Tax
Map. These strategies are based on the present capabilities and future improvement of the
staff:
1. Secure a copy of the engineering controlled maps and all other existing maps
covering the entire municipality from the Department of Environment and
Natural Resources/Land Management Bureau/Land Management Service
(DENR/LMB/LMS), copy of all land titles under the municipality from the
Registered of Deeds.

2. Provide and establish a system architecture of hardware/software environment at

the Assessor’s office.

3. Conduct training on Geographic Information System (GIS) and Geotagging for the
technical staff of Assessor’s office.

4. Introduce new technology, method and techniques on how to create digital tax
map, conversion of traditional hard copy paper map into digital tax parcel map.

5. Use an offline map of satellite images for digitizing parcel of land. Using
asmartphones and tablets with installed offline map and basemap as tool in
conducting Tax Mappingwill help the team to easy navigating and tracking of
parcel at the field because of its portability.

6. Involve the active participation of the barangay officials and conduct a workshop
with them on mapping and identifying of parcel of land at the barangay level.

7. Involve the participation of Municipal Agrarian Reform Officer in every workshop

on digitizing the parcel map at the office.
8. Deploy an individual expert/consultant which has a deep background and
knowledge on how to establish a Tax Map which he/she will assist and guide the
team untilthe completion of the establishment of Tax Map.