18.4 The City Treasurer or his/her deputy shall then prepare the certified list of all RPT
delinquencies which remained uncollected for at least one year, with the
corresponding justifications for non-collection or non-payment. This list, along
with the justification, shall then be submitted to the Sanggunian concerned on or
before December 31 of the year immediately succeeding the year in which the
delinquencies were incurred, with a request for assistance in the enforcement of
remedies.
18.5 On the other hand, Chapter 1, Section 1 part C.1 (d) of the Manual on Real Property
Appraisal and Assessment Operations emphasizes one of the major functions of
the Local Assessors, which is to make frequent physical surveys to check and
determine whether all real properties within the locality are properly listed in the
assessment rolls.
18.6 As of December 31, 2024, the City had a significant balance of RPT and SET
Receivable accounts amounting to ₱34,578,394.45 each, or a total of
₱69,156,788.90. To determine the City’s efficiency rate in the collection of Real
Property Taxes and Special Education Taxes, the Audit Team made an analysis of
its collection for the three-year period from CY 2022 to CY 2024, shown below:
Real Property Taxes (RPT)
Collections
Beginning Amount Set up Ending % of
Year Total Target during the
Balance for the Year Balance Collections
Year
(a) (b) (c) = (a+b) (d) (e) = (c-d) (f) = (d)/ (c)
2022 24,982,242.14 7,226,757.57 32,208,999.71 4,845,317.38 27,363,682.33 15.04%
2023 27,363,682.33 11,932,379.37 39,296,061.70 7,230,002.33 32,066,059.37 18.40%
2024 32,066,059.37 10,063,464.24 42,129,523.61 7,551,129.16 34,578,394.45 17.92%
Special Education Taxes (SET)
Collections
Beginning Amount Set up Ending % of
Year Total Target during the
Balance for the Year Balance Collections
Year
(a) (b) (c) = (a+b) (d) (e) = (c-d) (f) = (d)/ (c)
2022 24,893,186.17 6,912,502.24 31,805,688.41 4,742,206.26 27,063,482.15 14.91%
2023 27,063,482.15 12,666,069.01 39,729,551.16 7,663,491.79 32,066,059.37 19.29%
2024 32,066,059.37 9,350,499.79 41,416,559.16 6,838,164.71 34,578,394.45 16.51%
Average 17%
18.7 It can be gleaned from the table above that for the past three years, the collection
rates averaged only 17 per cent of the target set by the City Government.
Remarkably, the actual collections did not even cover the amount of receivables at
the beginning of the year. As a result, delinquent RPT/SET Receivables continued
to rise each year.
18.8 Inquiry with the City Assessor revealed that the City regularly conducts tax
mapping of real properties. The notice of delinquency is also posted at the City
Hall’s main entrance. Despite the efforts of both the City Assessor and the City
Treasurer, RPT and SET collections for the past three years averaged only 17 per
cent. Further, the City Government did not enforce remedies in the collection of
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