Author: Hon. David Casper Nathan A. Sergio
Date Filed: May 11, 2026
This proposed ordinance is one of the 3 legislative measures that establishes a cooperative, data-driven field-monitoring initiative titled “Project Discovery” to identify unrecorded real property improvements. It empowers the City Assessor to systematically locate and evaluate properties that have undergone renovations, expansions, or new structural construction without formal declaration. The ordinance mandates an inter-agency data network, enforces forced default assessments, and levies retroactive back-taxes to recover lost municipal revenues.
Highlights of the Proposed Ordinance
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Motu Proprio Default Assessment: Empowers the City Assessor to declare and assess property modifications on its own initiative if an owner fails to submit a formal sworn declaration within thirty (30) days of an official field inspection notice.
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Retroactive Back-Tax Penalties: Mandates that newly discovered, unrecorded improvements are liable for back-taxes calculated from the exact year of completion or physical occupancy, capped at a maximum of ten (10) years.
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Quarterly Inter-Agency Reporting: Enforces mandatory data sharing where the City Building Official must supply lists of all newly issued Building and Occupancy Permits, and the City Treasurer must supply lists of parcels in developed commercial/residential zones still flagged with “No Improvement” declarations.
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Self-Sustaining Financial Structure: Directs that the operational budget for hiring field personnel, purchasing survey equipment, and acquiring digital mapping software be funded directly from the administrative portion of Real Property Tax collections.
- Utilization of Technology: Requires use of GIS technology and satellite imagery to detect discrepancies in declared floor areas and structures.
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Specific Effective Date: Sets the ordinance to take legal effect on the first day of the ensuing quarter after full approval, completed publication in the Naga City Gazette, and posting across three (3) conspicuous local public spaces.
- Proposed