Ordinance No. 2100-2017 Magilas Na Pamamahala

ASSESSOR'S OFFICE CITY OF STA. ROSA Li',S1,0.,

tai By - 11I1^C 'M DA T Republic of the. Philippines CITY OF SANTA ROSA Province of Laguna OFFICE OF THE SANGGUNIANG PANLUNGSOD

EXCERPT FROM THE MINUTES OF THE 49TH REGULAR SESSION OF SANGGUNIANG PANLUNGSOD OF CITY OF SANTA ROSA, LAGUNA HELD ON MONDAY, DECEMBER 11, 2017 AT THE SANGGUNIANG PANLUNGSOD SESSION HALL.

Presents:

1. Hon. ARNOLD B. ARCILLAS - City Vice-Mayor, Presiding Officer 2. Hon. ROY M. GONZALES - SP Member 3. Hon. INA CLARIZA B. CARTAGENA - SP Member 4. Hon. SONIA U. ALGABRE - SP Member 5. Hon. RODRIGO B. MALAPITAN - SP Member 6. Hon. MARIEL C. CENDANA - SP Member 7. Hon. JOSE JOEL L. MLA - SP Member 8. Hon. WILFREDO A. CASTRO - SP Member 9. Hon. ANTONIO M. TUZON, Jr. - SP Member 10.Hon. ARTURO M. TIONGCO - SP Member 11.Hon. ERIC T. PUZON - SP Member 12.Hon. OSCAR G. ONG-IKO - SP Member, ABC President

*************** ***** ORDINANCE NO. 2100-2017 (Authored by: Hon. INA CLARIZA B. CARTAGENA Sponsored by: The Committee on Ways and Means Seconded by: Hon. ROY M. GONZALES)

AN ORDINANCE APPROVING THE REVISED SCHEDULE OF BASE UNIT MARKET VALUES OF REAL PROPERTIES WITHIN THE CITY OF SANTA ROSA, LAGUNA, PURSUANT TO THE PROVISIONS OF THE LOCAL GOVERNMENT CODE (R.A.7160) AND ITS IMPLEMENTING RULES AND REGULATIONS, SUBJECT TO ALL LEGAL LAWS RULES AND REGULATIONS.

WHEREAS, Section 201 Republic Act No.7160, otherwise known as the Local Government Code of 1991, provides that "All Real Property, whether taxable or exempt, shall be appraised at current and fair market value prevailing in the locality where the property is situated".

WHEREAS, Section 219, of the same Code provides that: "That Provincial, City or Municipal Assessor shall Undertake a General Revision of Real Property Assessments within two (2) years after the effectivity of the Code and Every Three (3) Years thereafter";

WHEREAS, Section 212, of the same Code, provides that: "before any general revision of property assessment is made pursuant to the provisions of this title, there shall be prepared schedule of fair market values by the provincial, city and the municipal assessors of the municipalities within the Metropolitan Manila Area and the different classes of real property situated in their respective local government units and enactment of ordinance by the Sanggunian concerned";

WHEREAS, the last General Revision of Fair Market Values for Land and Schedule of Values of Buildings and other improvements was in the year 2011, as per City Ordinance No.1729 Series of 2011 enacted on July 4, 2011; WHEREAS, in view of the tremendous increase of the fair market values of real properties in the City of Santa Rosa, particularly in the newly developed residential and commercial areas, the existing real property valuation approved in 2011 has become outdated and no longer reflective of the prevailing market value, and there is now a need to amend the existing schedule as mandated by the Local Government Code of 1991;

WHEREAS, in compliance with the foregoing provision of the Local Government Code of 1991, the office of the City Assessor has prepared the schedule of Fair Market Values real properties located within the jurisdiction of the City of Santa Rosa;

MAGILAS NA PAMAMAHALA, PARA SA MASIGLANG SANTA ROSA 5/F City Government Center, J.P. Rizal Blvd., City of Santa Rosa, Laguna — (049) 530-0015 local 5100 to 5104 WHEREAS, the City of Santa Rosa, being widely known as the Lion City of the South, and one of the most outstanding and fastest growing City, the demand, pressure and obligation to continue and further improve the delivery of basic services in education, health, social services, public order and safety, environment protection, infrastructure, disaster risk reduction, and other similar services, compels the revision of property market values; WHEREAS, the City Assessor of the City of Santa Rosa has prepared a Schedule of Fair Market Values for all real properties, structures, new constructions and improvements and this was compared, discussed and finally agreed upon with the Sangguniang Panlungsod Members thru the Committee on Ways and Means. NOW, THEREFORE: BE IT ORDAINED, as it is. HEREBY ORDAINED by the Sangguniang Panlungsod of the City of Santa Rosa, Province of Laguna in session assembled, that: ARTICLE I SCOPE OF ORDINANCE SECTION 1. SCOPE. This Ordinance shall prescribe the Schedule of Base Unit Market Values for Lands and Basic Unit Construction Cost for Buildings and other Structures, to be used as the basis for the classifications, appraisal and assessment of Real Properties in the City of Santa Rosa, Province of Laguna as amended by Section 219 of RA 7160. ARTICLE II SCHEDULE OF FAIR MARKET VALUES

SECTION 2. REVISION OF SCHEDULE OF FAIR MARKET VALUES. The Schedule of Base Unit Market Values for all Real Properties, structures, new constructions and improvements whether for residential, commercial and industrial uses in the City of Santa Rosa, Laguna pursuant to Presidential Decree No.921 in relation to Section 212 of RA 7160, otherwise known as the Local Government Code, the herein Scheduled of Base Unit Market Values in the City of Santa Rosa, Province of Laguna is hereby ADOPTED and APPROVED, in the manner as follows: A. SCHEDULE OF BASE UNIT MARKET VALUES FOR RESIDENTIAL, COMMERCIAL AND INDUSTRIAL LANDS

2011 Schedule of Sub-Classification Location, Avenue, Street, etc. Schedule of Market Market Value Value Criteria 3. Rizal St. — From NIA Creek besides Tagapo Lumber to Boundary 6,280.00 (C-1) 7,920.00 C-2 (Pob./Labas) F. Gomez St. (From Dr. Zavalla St. to 6,280.00 (C-1) 7,920.00 C-2 M. Carpena) F. Gomez St. (From Dr. Zavalla St, to 4,800.00 (R-1-B) 7,090.00 R-1 P. Arambulo) From M. Carpena St. to Boundary of 4,800.00 (R-1-B) 7,090.00 R-1 Brgy. Aplaya G.B. Zavalla St. — From P. Arambulo 7,090.00 R-1 St. to P. Gomez St.

P. Vallejo St. — From P. Arambulo St. 4,800.00 (R-1-B) 7,090.00 R-1 to P. Gomez St.

Lucero St. — From P. ArambulO St. to 4,800.00 (R 1-8) 7,090.00 R-1 P. Gomez P. Anonuevo St. — From Lucero St. to 4,800.00 (R-1-B 7,090.00 R-1 F. Gomez St. Dr. Zavalla St. — From Lucero St. to 4,800.00 (R-1-B) 7,090.00 R-1 F. Gomez M. Carpena St. — From G.B. Zavalla 3,590.00 (R-1-C) 5,420.00 R-2 St. to Santa Rosa River

Tatlonghari St. — From 3. Rizal St. 4,800.00 (R-1-B) 7,920.00 C-2 Boundary Brgy. Sinalhan

Padre Gomez St. — From Lucero St. 3,590.00 (R-1-C) 5,420.60 R-2 to F. Gomez St. P. Arambulo St. — From Lucero St. to 3,590.00 (R-1-C) 5,420.00 R-2 F. Gomez St. MAGILAS NA PAMAMAHALA, PARA SA MASIGLANG SANTA ROSA Center, J.P. Rizal Blvd., City of Santa Rosa, Laguna — (049) 530-0015 local 5100 to 5104 5/F City Government B. Iiirangays

2011 Sub-Classification Schedule of Location, Avenue, Street, etc. Schedule of Market Market Value Criteria Value IBABA (Brgy. Proper/Interior Lot/All 4,800.00 (R-l-B) 7,090.00 R-1 other streets) LABAS

Along Rizal Blvd. 4,470.00 (C-2) 6,170.00 C-3

Interior Lot / Brgy. Proper/All 3,590.00 (R-1-C) 5,420.00 R-2 other streets

MASIIT - Labas 2,500.00 (R-2) 3,610.00 R-3

BALIBAGO

Along Old Nat'l Road & Balibago-Tagaytay Road up 6,280.00 (C-1) 7,920.00 C-2 to Boundary (Balibago/P.S.C.)

Interior Lot / Brgy. Proper/ All 4,800.00 (R-1-B) 7,090.00 R-1 other streets

Along Rizal Blvd. from Balibago-Pooc Boundary up 6,280.00 (C-1) 7,920.00 C-2 to Amar Subd.

Interior Lot/All other streets 4,800.00 (R-1-B) 7,090.00 R-1

POOC

Along Rizal Blvd. 2,500.00 (R-2) 3,610.00 R-3

Interior - Brgy. Road / Brgy. 2,000.00 (R-3) 2,460.00 R-4 Proper/All other streets

TAGAPO

Along Old Nat'l Hi-way 6,280.00 (C-1) 7,920.00 C-2

Along Rizal Blvd. from Perlas 4,470.00 (C-2) 6,170.00 C-3 Subd. to Progressive Subd.

Along Rizal Blvd. after Progressive Subd. up to 2,500.00 (R-2) 6,170.00 C-3 Rosaflor Subd.

Brgy. Proper / Interior Lot/All 2,500.00 (R-2) 3,610.00 R-3 other streets

MAG1LAS NA PAMAMAHALA, PARA SA MASIGLANG SANTA ROSA 5/F City Government Center, J.P. Rizal Blvd., City of Santa Rosa, Laguna - (049) 530-0015 local 5100 to 5104 4

DILA Along Old National Hi-way 4,470.00 (C-2) 6,170.00 C-3

Interior Lot / Brgy. Proper/All 3,590.00 (R-1-C) 5,420.00 R-2 other streets DITA Along Old National Hi-way 4,470.00 (C-2) 6,170.00 C-3

Interior Lot / Brgy. Proper/All 3,590.00 (R-1-C) 5,420.00 R-2 other streets Along Prov'l Road going to Cabuyao within Rotunda 4,470.00 (C-2) 6,170.00 C-3 Area

Along Prov'l Road going to Cabuyao after Rotunda up 2,500.00 (R-2) 3,610.00 R-3 to area before Anahaw Subd.. All other streets

Along Prov'l Road going to Cabuyao from Anahaw Subd. up to Cabuyao River 2,500.00 (R-2) 5,560.00 C-4 (Santa Rosa-Cabuyao Boundary) Macabling Along Old National Hi-way 7,920.00 C-2

Brgy. Road / Brgy. Proper/All 2,500.00 (R-2) 3,610.00 R-3 other streets

Malitlit Brgy. Road/Proper/All other 2,000.00 (R-3) 2,460.00 R-4 streets Pulong Santa Cruz Along Balibago-Tagaytay 6,280.00 (C-1) 7,920.00 0-2 Road Interior Lot/Brgy. Proper/All 2,500.00 (R-2) 3,610.00 other streets R-3 Don Jose Along Balibago-Tagaytay 6,280.00 10,570.00 0-1 Road Barangay Proper/All other 2,500.00 (R-2) 3,610.00 streets R-3 Sto. Domingo Along Balibago-Tagaytay 4,470.00 (C-2) 10,570.00 C-1 Road Barangay Proper/All other 2,500.00 (R-2 3,610.00 streets R-3 Sinalhan R-5 Brgy. Proper/All other streets 1,230.00 (R-4) 1,620.00 Apiaya Brgy. Proper/All other streets 1,230.00 (R-4) 1,620.00 R-5 Caingin

Brgy. Proper/All other streets • 1,230.00 (R-4) 1,620.00 R-5

MAGILAS NA PAMAMAHALA, PARA SA MASIGLANG SANTA ROSA 5/F City Government Center, J.P. Rizal Blvd., City of Santa Rosa, Laguna — (049) 530-0015 local 5100 to 5104 5 C. Subdivisions First Class Subd. (R.91) Abdo, Augusta, Banahaw Homes, Belle. Reve, Country Club, Eton, Fontamara, - Georgia Club, La Residencia, Laguna Belair Southdrive, Makiling Reserve, Nuvali, Palm Drive, Pramana, Promenade, Santa Elena Golf Course P13,560.00 (Residential), Santa Rosa Estates (Phinex I), Santa Rosa Estates (Phinex II), Santa Rosa Village, Santierra, Sierra Madre, Solen Residences, Sonoma, Valenza (Crown Asia), West Wing Residences, Including other lots to be subdivided within Don Jose to Santo Domingo Second Class Subd. (ItS2) Amar Village, Ciudad de San Jose, La Joya de Santa Rosa, Laguna Belair, Metrogate Subd. Phase I & • Phase II, New Balibago Subd. (Leyco), San Jose Residencias, San Lorenzo Royale (Ph 2-E), South Hampton, South Point Subd., P6,950.00 St. Francis Homes Balibago, Terra Fortuna, The Bellecourt, Villa Caceres, Villa de Toledo, Villa Esmeralda, Villa Segovia

Third:Class Subd. (RS3)

Anahaw Homes, The Araya, Buena Perlas, Buena Rosa, Casan Residenzia, Carlton Residences, Ciudad Grande Subd, Cobassuise (San Lorenzo Phase I-A Annex), Don Pablo Subd., Garden Villas (Malusak, Ibaba, Labas, Aplaya, Caingin, Pooc), Golden City Subd. (including Mabuhay Phase I-E, Phase 3-E), Golden Meadows Ph. II-A & II-B, Honorville Subd., Ilem Homes, Mariquita Pueblo Subd., Mesa Homes, Panoramavllle Subd., Progressive Village, RCA P5,110.00 Compound, Riviera-Heights, San Lorenzo South Ph. I, I-A, I-B, I-C, I-C Annex, I- D & I-E, Solcar'ville, Southdrive Subd., St. Rose Subd., Veracruz Homes, Villa Anthurium, Villa de Oro, Villa Las Cases, Villa Laserna, Villa Susana Subd., Westdrive Subd., Zavalla Compound, Zavalla Village I, Zavalla II, Zavalla III Subd.

Fourth Class Subd. (RS4) Alfonso Homes I, Alfonso Homes II, Alinsod Compound, Ambrocia Subd., Berkeley Heights, Cataquiz Subd., Celina Homes, Celina Plains, Ciudad Grande South, Dia-Leyco Subd., Fairfield, Francisco Village, Garden Villas (Macabling), Grand Chestnut Grove, Grand Riverstone Subd., Gruenville Subd., Howard Village, J.B. Village (Balibago), JM Garcia Subd. (Highway Homes), L.M. Subd., Lakesville, Marco Polo Subd., Mercedes Homes (Sinalhan), Metroville Subd., New Santa Rosa, Olympia Subd. I, II, III, IV, Perlas Subd., Primavera, Ramon P3,720.00 Mercado Subd. (PSC), Romanville Subd., Rosada Subd., Rosaflor Subd., Rosario Heights, Rosemont Ville, Rosewood Subd., Rosewood Village, Santa Rosa Homes, Southpick I Subd., St. Agate Village I, St. Francis Homes Subd. (Pooc), St. Joseph Richfield, Sta. Rosa de Lima Subd., Victoria Townhomes, Tarrytown Subd., Zeramyr Subd. (Market Area)

Fifth Class Subd. (RSS) Amihan Subd., Anros Subd.,- Bagong Santa Rosa Village I, Bagong Santa Rosa Village II, Carifio Subd., Cataquiz Subd., Console Villge, Corinthian Garden City, CRC Homes (Cataquiz Homes), Dictado Subd., Dictado Compound, Dona Rosina, Eastdrive Subd., F & F Subd., Florenceville Subd. Goldwell Subd., Grand Riverside, J.B. Village (Tagapo), Juan Encina Compound, Labrador Subd., Lakeshore Subd. Limpo Compound, Ma. Jesusa Subd., Mabuhay 'Homes, Maja P3,020.00 Village, New Sta. Rosa Love Homes, Oval Subd., Robes-Francisco Subd. (Merryland), Roseville Subd., Satelliteville Subd., St. Agate Village 2, St. John Subd., St. Mary's Subd., Terelay, Tierracon Subd., Tiongco, Subd., Tiongco Subd. (Felicidad Compound), Villa Mercedes Homes . (Pooc), Zeramyr Subd. (Macabling)

Sixth Class Subd. (RS6) Bayshoreville Subd., Buklod DiWa, Don Jose Zavalla Subd., Farmview, Ma. P1,700.00 Paz Cases Subd. (Mercado Compound), Manila Doctor's Village, Southville, Villa Santa Rosa .

MAGILAS NA PAMAMAHALA, PARA SA MASIGLANG SANTA ROSA 5/F City Government Center, J.P. Rizal Blvd., City of Santa Rosa, Laguna — (049) 530-0015 local 5100 to 5104 D. UNIT BASE VALUE (UBV) FOR INCOMING SUBDIVISIONS WILL BE BASED ON CRITERIA

2011 Sub-Classification Schedule of Schedule of Market Value Market Value Criteria Daystar Industrial Park Santa Rosa Greenfield Automotive Park Laguna Technopark Meridian Industrial Complex Nissan Technopark 1,900.00 I-1 Toyota Industrial Park - All Industrial Lands in 18 Barangays outside of the above named Industrial Parks. All Industrial Lands along the Old National Highway (from Santa Rosa — Cabuyao Boundary to Santa Rosa - Bifian Boundary) Commercial Lands along RSBS Avenue from cor. Balibago-Tagaytay Road up to main gate 7,920.00 C-2 of San Lorenzo Subd. Phase I Lakeside Evozone 10,570.00 C-1 Santa Rosa Commercial Complex 7,920.00 C-2

SPECIAL CLASS: Per Square Meter Orchard - lowest residential (using the assessment level for agricultural lots) STANDARD DEPTHS: (1) For Residential Lands 20 meters (2) For Commercial Lands - 20 meters

CORNER INFLUENCE: (1) For Residential Lands - 20 meters (2) For Commercial Lands - 20 meters

Factors (for Urban Land): (1) Developed Area - 100% of UBMV (2) Partially Developed Area - 70% of UBMV (3) Undeveloped Area - 50% of UBMV

The same percentage is to be followed in cases where land is of no road outlet, the distance and area are factors to be considered in determining the percentage of adjustment.

Memorial Parks/Cemeteries. Resort and Recreational Site will be considered commercial in value.

ARTICLE III CRITERIA AND GENERAL PROVISIONS

Section 3. SUB-CLASSIFICATION CRITERIA (Urban Lands)

A. RESIDENTIAL LANDS 1. FIRST CLASS RESIDENTIAL LANDS (R-1) a. Located within the city proper. b. Along concrete or asphalted roads; c. Where single family, duplex and apartment buildings are predominantly situated; d. Public transportations are busy towards main roads; e. Water, electricity and telephone facilities are readily available; f. Commands lesser value than 2' d class commercial lands;

MAGILAS NA PAMAMAHALA, F'ARASA MASIGLANG SANTA ROSA 5/F City Government Center, J.P. Rizal Blvd., City of Santa Rosa, Laguna — (049) 530-0015 local 5100. to 5104 7

2. SECOND CLASS RESIDENTIAL LANDS (R-2) a. Along concrete or asphalted roads; b. Where single family, duplex and apartment buildings are predominantly situated; c. Public transportation such as tricycles and pedicabs are less busy towards main roads; d. Water, electricity and telephone facilities are readily available; e. Commands lesser value than first class residential lands; f. Informal settlers least visible.

3. THIRD CLASS RESIDENTIAL LANDS (R-3) a. Along concrete or asphalted roads; b. Where single family, duplex and apartment buildings are predominantly situated; c. Public transportation such as tricycles and pedicabs are less busy towards main roads; d. Water, electricity and telephone facilities are readily available; e. Commands lesser value than second class residential lands; f. Informal settlers least visible.

4. FOURTH CLASS RESIDENTIAL LANDS (R-4) a. Along concrete or asphalted roads; b. Where single family, duplex and apartment buildings are predominantly situated; c. Public transportation such as tricycles and .pedicabs are less busy towards main roads; d. Water, electricity and telephone facilities are readily available; e. Commands lesser value than second class residential lands; f. Informal settlers more visible.

5. FIFTH CLASS RESIDENTIAL LANDS (R-5) a. Along concrete or asphalted roads; . b. Where single family, duplex, apartment buildings and mutilple family dwellings are predominantly situated; c. Public transportation such as tricycles and pedicabs are less busy towards main roads; d. Water, electricity and telephone facilities are readily available; e. Commands lesser value than second class residential lands; f. Situated in three coastal barangays; g. Informal settlers most visible.

B. RESIDENTIAL SUBDIVISION LANDS

1. FIRST CLASS RESIDENTIAL SUBDIVISION LANDS (RS1) a. High end residential area. b. Along concrete or asphalted roads; c. Where single family buildings are predominantly situated; d. Public transportation such as tricycles and pedicabs are seldom seen; e. Water, electricity, telephone and cable facilities are readily available; f. Commands lesser value than l a class commercial lands; g. Informal settlers least visible.

2. SECOND CLASS RESIDENTIAL SUBDIVISION LANDS (RS2) a. Along concrete or asphalted roads; b. Where single family buildings are predominantly situated; c. Public transportation such as tricycles and pedicabs are less busy towards main roads; d. Water, electricity, telephone and cable facilities are readily available; e. Commands lesser value than first class residential subdivision lands; f. Informal settlers least visible.

3. THIRD CLASS RESIDENTIAL SUBDIVISION LANDS (RS3) a. Along concrete or asphalted roads; b. Where single family, duplex and apartment buildings are predominantly situated; c. Public transportation such as tricycles and pedicabs are less busy towards main roads; d. Water, electricity, telephone and cable facilities are readily available; e. Commands lesser value than second class residential subdivision lands; f. Informal settlers least visible.

MAGILAS NA PAMAMANALA, PARA SA MASIGLANG SANTA ROSA 5/F City Government Center, J.P. Rizal Blvd., City of Santa Rosa, Laguna — (049) 530-0015 local 5100 to 5104 4. FOURTH CLASS RESIDENTIAL SUBDIVISION LANDS (RS4) a. Along concrete or asphalted roads; b. Where single family, duplex and apartment buildings are predominantly situated; c. Public transportation such as tricycles and pedicabs are less busy towards main roads; d. Water, electricity and telephone facilities are readily available; e. Commands lesser value than third class residential subdivision lands; f. Informal settlers least visible.

S. , FIFTH CLASS RESIDENTIAL SUBDIVISION LANDS (RS5) a. Along concrete or asphalted roads; b. Where single family, duplex and apartment buildings are predominantly situated; c. Public transportation such as tricycles and pedicabs are less busy towards main roads; d. Water, electricity and telephone facilities are readily available; e. Commands lesser value than fourth class residential subdivision lands; f. Informal settlers least visible.

6. SIXTH CLASS RESIDENTIAL SUBDIVISION LANDS (RS6) a. Along concrete or asphalted roads; b. Where single family, duplex and apartment buildings are predominantly situated; c. Public transportation such as tricycles and pedicabs are less busy towards main roads; d. Water, electricity and telephone facilities are readily available; e. Commands lesser value than fifth class residential subdivision lands; f. Informal settlers least visible.

C. COMMERCIAL LANDS

1. FIRST CLASS COMMERCIAL LANDS (C-1) a. Along concrete or asphalted roads; b. Major commercial area, commercial developments either engage in retail or wholesale trade located along Balibago-Tagaytay Road; c. Commercial or business buildings are predominantly situated; d. Commands the highest value in the city; e. Vehicular and pedestrian traffic flow are exceptionally busy.

2. SECOND CLASS COMMERCIAL LANDS (C-2) a. Along concrete or asphalted roads; b. Commercial activities fall short from that of the first class commercial lands; c. Mixed commercial and residential buildings are situated; d. Vehicular and pedestrian traffic flow are considerably busy. e. Next to first class commercial lands; f. Commands lesser values than first 'class commercial lands.

3. THIRD CLASS COMMERCIAL LANDS (C-3) a. Along concrete or asphalted roads; b. Minor commercial area; residential developments engaged in retail trade; c. Vehicular and pedestrian traffic flow are fairly busy. d. Next to second class commercial lands; e. Commands lesser values than second class commercial lands.

4. FOURTH CLASS COMMERCIAL LANDS (C-4) f. Along concrete or asphalted roads; g. Residential developments engaged in retail trade; h. Vehicular and pedestrian traffic flow are not busy. i. Next to third class commercial lands; j. Situated in three coastal barangays; k. Commands lesser values than third class commercial lands.

D. INDUSTRIAL LAND a. Along concrete or asphalted roads; b. Engaged in industry

MAGILAS NA PAPAAMANALA, PARA SA MASIGLANG SANTA ROSA 5/F City Government Center, J.P. Rizal Blvd., City of Santa Rosa, Laguna — (049) 530-0015 local 5100 to 5104 9

E. AGRICULTURAL LAND

1. RICELAND — IRRIGATED a. 1't Class — Lands located in Brgy. Balibago, Brgy. Dila, Brgy. Dita, Brgy. Don Jose, Brgy. Macabling (along old National Hi-way and along NIA Road), Brgy. Malitlit, Brgy. Pulong Santa Cruz and Brgy. Santo Domingo b. 2"d Class — Lands located in Brgy. Kanluran, Brgy, Malusak, Brgy. Market Area, Brgy. Aplaya, Brgy. Caingin, Brgy. Ibaba, Brgy. Labas, Brgy. Macabling (interior lots with no road outlet), Brgy. Pooc, Brgy. Sinalhan and Brgy. Tagapo.

2. RICELAND — UNIRRIGATED a. 1 Class — Lands located in Brgy. Balibago, Brgy. Dila, Brgy. Dita, Brgy. Don Jose, Brgy. Macabling (along old National Hi-way and along NIA Road), Brgy. Malitlit, Brgy. Pulong Santa Cruz and Brgy. Santo Domingo b. 2"d Class — Lands located in Brgy. Kanluran, Brgy. Malusak, Brgy. Market Area, Brgy. Aplaya, Brgy. Caingin, Brgy. Ibaba, Brgy. Labas, Brgy. Macabling (interior lots with no road outlet), Brgy. Pooc, Brgy. Sinalhan and Brgy, Tagapo.

3. SUGARLAND a. Class — Lands located in Brgy. Balibago, Brgy. Dila, Brgy. Dita, Brgy. Don Jose, Brgy. Macabling (along old National Hi-way and along NIA Road), Brgy. Malitlit, Brgy. Pulong Santa Cruz and Brgy. Santo Domingo b. 2nd Class — Lands located in.Brgy. Kanluran, Brgy. Malusak, Brgy. Market Area, Brgy. Aplaya, Brgy. Caingin, Brgy. Ibaba, Brgy. Labas, Brgy. Macabling (interior lots with no road outlet), Brgy. Pooc, Brgy. Sinalhan and Brgy. Tagapo

4. DRYLAND a. Sa Class — Lands located in Brgy. Balibago, Brgy. Dila, Brgy. Dita, Brgy. Don Jose, Brgy. Macabling (along old National Hi-way and along NIA Road), Brgy. Malitlit, Brgy. Pulong Santa Cruz and Brgy. Santo Domingo. b. 2"d Class — Lands located in Brgy. Kanluran, Brgy. Malusak, Brgy. Market Area, Brgy. Aplaya, Brgy. Caingin, Brgy. Ibaba, Brgy. Labas, Brgy. Macabling (interior lots with no road outlet), Brgy. Pooc, Brgy. Sinalhan and Brgy. Tagapo.

SCHEDULE OF BASE UNIT MARKET VALUE FOR AGRICULTURAL LAND

Class and Base Market Value (per sq.m.) Irrigated Riceland . P 650.00/sq.m. First Class (A-1) Unirriqated Riceland P 650.00/sq.m. Sugarland P 650.00/sq.m. Dryland P 650.00/sq.m.

Second Class (A-2) Irrigated Riceland P 400.00/sq.m. Unirriqated Riceland P 400.00/sq.m. Sugarland P 400.00/sq.m. Sugarland P 400.00/sq.m. Dryland P 400.00/sq.m.

ARTICLE IV

CLASSIFICATION OF BUILDINGS AND OTHER STRUCTURES

SECTION 4. Classification of Buildings- Building shall be classified accordingly to their use and structural characteristics as follows:

TYPE V-A Building shall have reinforced concrete foundation; wall footing and floors.- Structural members Ilke column, beam and truss shall be steel. Walls and partitions are concrete or masonry construction. Roofing shall be corrugated and aluminum. •

MAGILAS NA PAMAMAHALA, PARA SA MASIGLANG SANTA ROSA 5/F City Government Center, J.P. Rizal Blvd., City of Santa Rosa, Laguna — (049) 530-0015 local 5100 to 5104 10

Type V-B Building shall have reinforced foundation, wall footing, floors, column, beam, and roof. Walls and partitions shall reinforced concrete or concrete hallows blocks. Type V-C Building shall have reinforced concrete foundation, wall footing, column and beam. Floors are reinforced or plain concrete. Walls and partitions shall be concrete hollow blocks. Roof truss frames shall be first-Group Wood (Yakal, Guiho). Roofing shall be corrugated G.I Sheet, aluminum or Clay Rood Tiles. Type IV-A Building shall have reinforced concrete foundation, wall-footing column and beam. Floors and beam. Floors are plain concrete. Wall and partitions shall be concrete hollows blocks. Roof truss or rafter frames shall be Second-Group Wood (Apitong and Malugay). Roofing shall be Corrugated G.I Sheet. Type IV-B Building shall have reinforced concrete foundation, wall-footing and column. Walls shall be concrete hollow blocks while partitions are double-wall framed on the Third Group Wood (Tanguile and Red Lawan). Beams and roof frames (Rafter-Type) are wooden belonging to the Third Group Wood. Roofing shall be Corrugated G.I. Sheet. Type III-A Building shall have concrete footing. Structural members like post, .girt and roof framing (Truss and Rafter Type) are on the First-Group Wood. Flooring shall be plain concrete. Walls are concrete hollOw blocks while partitions are double walled framed on the Third- Group Wood. Roofing shall be Corrugated G.I Sheet. Type III-B Building shall have concrete footing. Structural members like post, girder girt and roof framing (Rafter Type) are on the.Second-Group Wood. Floor joist and flooring shall be Third Group Wood while sidings and partitions are double wall framed with Third-Group Wood. Roofing shall be Corrugated G.I. Sheet. Type III-C Bulding shall have concrete footing. Structural member like post, girder, girt and roof framing (Rafter-Type), floor. joist, flooring shall be Third Group Wood. Sidings and partition are double wall framed with Third Group Wood. Roofing shall be corrugated G.I. Sheet. Type II-A Same as Type III-C Except sidings and partitions are single walled. Type II-B Same as Type III-D but structural members are substandard.

Type I These are the temporary makeshift structures, lean to or barong-barong type.

SECTION 5. Assessment Levels — Assessment Levels shall be as follows:

ON LANDS

PRESCRIBED CLASS ASSESSMENT LEVELS R. 7160 BY

Residential 13% 20% Agricultural 9% 40% Commercial 28% 50% Industrial 35% 50% Mineral 50%

Timberland 20%

MAGILAS NA PAMAMAHALA, PAFtA SA MASIGLANG SANTA ROSA 5/F City Government Center, J.P. Rizal Blvd., City of Santa Rosa, Laguna — (049) 530-0015 local 5100 to 5104 11

ON BUILDING AND OTHER STRUCTURES

RESIDENTIAL Fair Market Value PRESCRIBED BY ASSESSMENT LEVELS Over Not Over R.A. 7160

Php175,000.00 0% 0% Php175,000.00 300,000.00 10% • 10%' 300,000.00 400,000.00 15% 400,000.00 500,000.00 20% 20% 500,000.00 750,000.00 25% 25% 750,000.00 1,000.000.00 30% 30% 1,000,000.00 2,000,000.00 35% 35% 2,000,000.00 5,000,000.00 40% 40% 5,000,000.00 10,000,000.00 50% 50% 10,000,000.00 60% 60%

AGRICULTURAL

Fair Market Value

PRESCRIBED BY Over Not Over ASSESSMENT LEVELS R.A. 7160

Php 300,000.00 25% 25%

Php 300,000.00 500,000.00 30% 30%

500,000.00 750,000.00 . 35% 35%

750,000.00 1,000.000.00 40% 40%

45% 1,000.000.00 2,000,000.00 45% 50% 50% 2,000,000.00

COMMERCIAL/INDUSTRIAL Fair Market Value PRESCRIBED ASSESSMENT LEVELS BY Over Not Over R.A. 7160 Php 300,000.00 30% 30% Php 300,000.00 500,000.00 35°k 35% 500,000.00 750,000.00 40% 40% 750,000.00 1,000.000.00 50% 50%

1,000.000.00 2,000,000.00 60% 60% 2,000,000.00 5,000,000.00 70% 70% 5,000,000.00 10,000,000.00 75% 75% 10,000,000.00 80% 80%

MAGILAS NA PAMAMAHALA, PARA SA MASIGLANG SANTA ROSA 5/F City Government Center, J.P. Rizal Blvd., City of Santa Rosa, Laguna — (049) 530-0015 local 5100 to 5104 12

ON MACHINERIES

CLASS ASSESSMENT LEVELS PRESCRIBED BY R.A. 7160

Residential 50% 50% Agricultural 40% 40% Commercial 80% 80% Industrial. 80% 80%

ON SPECIAL CLASSES The Assessment Levels for all Lands, Buildings, Machineries and other Improvements

ASSESSMENT PRESCRIBED BY CLASS LEVELS R.A. 7160

Cultural 15% 15%

Scientific 15% 15%

Hospital 15% 1 5 %

Local Water Districts 10% 10%

Government-owned corporations engaged in the supply and distribution of water and/or generation and transmission of 10% 10% electric power

ARTICLE V MISCELLANEOUS PROVISIONS

SECTION 6. OTHER PROVISIONS.

1. As a general rule, 100% base value per square meter for commercial, industrial, residential and other special classes of land shall be applied to all lands within the first strip of 25 meters on commercial and industrial sections or zones and within 20 meters on residential sections or zones fronting asphalted or concrete, or all weather streets or roads.

2. Lands beyond the standard depth, i.e. 25 meters for commercial and industrial lands, and 20 meters for residential land, if any, shall be valued 80% for the second strip, 60% for the third strip and 40% of the base value fixed for the street or road for the remaining area. Provided however, that in case the parcels of land abutting two streets or roads on two sides with different base values, the stripping and valuation thereof shall be based on the principal street or road with the higher, base values but not lower than the schedule of value of the other street.

3. A reduction of 50% and 20% shall be applied from the base value for lands along gravel, earth or dirt and proposed streets or roads respectively. In similar manner, if the streets or roads and/or sections thereof are subsequently improved or constructed, the appraisal and assessment of the same shall be adjusted accordingly.

4. For low and sunken area of the land, a reduction from the base value per square meter maybe allowed due to the cost of filling and compaction to bring the same at par with the adjoining developed lots, provided however, that such reduction will in no case exceed 30% of the value thereof.

5. Adjustment value for frontage shall be added to the valuation of all commercial lots fronting streets or roads. The same is derived by multiplying the length of frontage in lineal meters of 50% of the unit base value thereof.

6. Corner influence value of 10% of the same value shall be added to the valuation ..of lots situated at the corner of two streets or roads. Provided however, that if the streets of roads have different base value, the higher base value shall be used in the computation thereof. MAGILAS NA PAMAMAHALA, PARASA MASIGLANG SANTA ROSA L (049) 530-9015 Igoe, 5100 to 5104 5/F City Government Center, J.P. Rizal Blvd., City of Santa Rosa, Laguna - 13

7. Vacant or idle lands located in a purely residential area shall be classified as residential. If such land is located in a purely commercial area, the same shall be classified as commercial. Mixed residential- commercial area, the same shall be classified according to the dass which predominant.

8. Factors for Urban Lands: a. Developed Area — 100% of Unit Base Market Value b. Partially Developed Area — 70% of Unit Base Market Value c. Undeveloped Area — 50% of Unit Base Market Value

9. Upon the determination of the City Assessor's Office, roads, streets, alleys, road right-of-way can be valued based on the lowest residential value within the city or at 50% of the unit base value (whichever is higher) applicable to the particular area where they are located and assessed as residential.

10. Open Spaces and Parks & Playgrounds shall be valued at 50% of the unit base value applicable to the particular area where they are located.

11. School sites are valued on the basis on where the property is located and assessed as residential.

12. Golf Courses shall be treated as commercial in value.

13. Where the building is used for different purposes, the current and fair market value of the entire building shall be determined by applying the appropriate base cost of the predominant use of the building for each particular class as provided In the Approved Schedule of Market Values for Buildings. The assessment level shall be based on the corresponding assessment levels for each class.

14. For the purpose of general revision of the Real Property Assessment, specifically for buildings and other improvements, the revised schedule of values per square meter prepared by the Province of Laguna will be applied/adopted effective upon approval of the Schedule of Value.

15, Machinery and Mechanical Contrivances shall embrace those. under Sec. 199(o) of Republic Act 7160, otherwise known as the Local Government Code of 1991. Appraisal and assessment of machinery shall be governed by Section 224 of the same act.

16. Guideline in Estimating Depreciation (for Machinery/Equipment) by the Observed Condition Method (Manual on Real Property Appraisal and Assessment Operations Chapter IV Section 7 B.d. pages 121-122):

Very Good Condition (80% - 100%) — This term describes an item of equipment in excellent condition capable of being used to its fully specified utilization and for its designed purpose without being modified and not requiring any repairs or abnormal maintenance at the time of inspection or within the foreseeable future.

Good Condition (55% - 75%)— This term describes those items of equipment which have been modified or repaired and are being used at or near their fully specified utilization but the effects of age and/or utilization in the foreseeable future.

Fair Condition (35% - 50%)This term describe those items of equipment which are being used at some point below their fully specified utilization because of the effects of age and/or application and which require general' repairs and some replacement of minor elements in the foreseeable future to raise their level of utilization or near their. original specifications.

Poor Condition (15% - 30%) — This term is used to describe those items of equipment which can only be used at some point well below their fully specified utilization and it is not possible to realize full capacity in their current condition without extensive repairs and/or the replacement of major elements in the very near future.

Scrap Condition (0% - 10%) — This term is used to describe those items of equipment which are no longer serviceable and which cannot be utilized to any practical degree regardless of the extent of the repairs or modifications to which they may be subjected (beyond economical repair). This condition applies to items of equipment which have been used for 100% technologically or functionally obsolescent.

17. In all other cases, a 1% depreciation allowance per year shall be applied on imported machinery after price conversion to its peso equivalent based on exchanged rates fixed by the Bangko Sentral ng Pilipinas (BSP) at the time of acquisition. MAGILAS NA PAMAMAHALA, PARA SA MASIGLANG SANTA ROSA 51F City Government Center, J.P. Rizal Blvd., City of Santa Rosa, Laguna — (049) 530-0015 local 5100 to 5104

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18. As far as properly applicable, this schedule of base market values shall be controlling, but where the property to be assessed is of a kind of land, building, machineries and other improvement not classified In this schedule of any kind for which the value is not herein fixed, it shall be appraised at the current and fair market value, independent of this schedule.

19. Where Republic Act 7160 is deficient on the rules on valuation and assessment of certain real properties, the provision of P.D. No. 464 shall prevail.

SECTION 7. ACCRUAL OF TAX FOR LANDS, BUILDINGS AND OTHER STRUCTURES. The General Revision of Real Property Assessment for lands shall- become demandable beginning January 1, 2018, while the Building and other Structure shall be deferred for one (1) year, and shall take effect beginning 2019. Provided however, the newly constructed buildings and other structures completed/occupied in 2018 and thereafter shall be classified, appraised and assessed according to the new Schedule of Unit Construction Cost as herein established and the payment of taxes due thereon shall be made effective in the year 2019 and onwards.

SECTION 8. REAL PROPERTY DECLARED FOR THE FIRST TIME. Real property declared for the first time shall be assessed for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment; Provided, however, that such taxes shall be computed on the basis of the applicable schedule of the total tax liability shall include the current year in addition to the ten (10) years back taxes. If such case are paid on or before the end of the quarter next following the date the notice of assessment was received by the owner or his representative, no interest of delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an interest at the rate of two percent (2%) per month or a fraction thereof until such taxes are fully paid.

SECTION 9. SEPARABILITY CLAUSE. In order to fully implement the provisions of the Schedule of Fair Market Values, the General Provisions as well as the Amendatory Provisions stated in said schedule shall form part of this ordinance and all existing regulations or ordinance contrary to this ordinance or any part or parts thereof are hereby repealed or amended accordingly. Those not affected shall remain valid and continue to be in full force and effect.

SECTION 10. The Office of the City Assessor and the Real Property Tax Division are hereby directed to implement this ordinance with provisions of the law and implementing rules and regulations issued by the Department of Finance.

SECTION 11. EFFECTIVITY. This Ordinance shall become effective immediately upon approval and completion of its publication for three (3) consecutive days in a newspaper . of local circulation and posting in at least two (2) conspicuous places in the City of Santa Rosa pursuant to Section 59 and 188 of the Local Government Code of 1991, as amended (R.A.7160).

UNAIMOUSLY APPROVED.

I HEREBY CERTIFY THAT THIS IS A TRUE AND ACCURATE COPY OF THE ORDINANCE DULY ENACTED BY THE SANGGUNIANG PANLUNGSOD.

c‘ Atty. ROMERO ALO ADO Secretary to the Sangguniang P nlungsod

ATTESTED BY:

NOLDB. ARCILLAS DANILO RAMON S. FERNANDEZ City Vice-Mayor - City Mayor

Date Signed: Um-. .20/1

MAGMAS NA PAMAMAHALA, PARA SA MASIGLANG SANTA ROSA 5/F City Government Center, J.P. Rizal Blvd., City of Santa Rosa, Laguna — (049) 530-0015 local 5100 to 5104