Author: Hon. Francisco M. Mendoza
Date Filed: May 20, 2026
This proposed ordinance sets up a teamwork-based tracking system in Naga City to make sure all taxable lands, buildings, and commercial machinery are properly recorded. Right now, hidden or unrecorded properties mean the city loses out on funds needed for local projects. By bringing property owners, local officials, and real estate professionals onto the same page, the city can accurately track what is built or sold. This ensures the local government has the tools to collect the right budget for community development, while making sure everyone pays their fair share of taxes.
Highlights of Proposed Ordinance
- TRIENNIAL DECLARATION (EVERY 3 YEARS): All owners must file a sworn statement declaring the property’s value, with the first due date set for December 31, 2026.
- 60-DAY NEW DECLARATION TIMELINE: New acquisitions of property, additions of new improvements, and installations of machinery must be declared within 60 days of the event (or occupancy).
- ASSESSOR-MADE DECLARATIONS: The City Assessor is empowered to make unilateral, binding assessments on properties where the owner fails or refuses to file declarations.
- PENALTIES AND FINES: Strict fines (P2,000 – P5,000) and potential imprisonment are prescribed for non-compliance by private persons, and additional accountability is placed on public officers and assisting entities (Registrar, Notaries, Engineers) for failing in their reporting duties.
- Proposed