Vision & MissionServices & ActivitesMandateOrganizational ChartCitizens Charter


A Province where people view Real Property Tax Payment not as obligation, but a way of life.


Continuous socio-economic progress of the Province of La Union through equitable tax assessment of Real Properties and efficient Property Records Management with prompt, courteous, professional, and ethical service enhanced by technology and innovations.


  1. Ensure that all laws and policies governing the appraisal and assessment of real properties for taxation purposes 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 rolls;
  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 fair market value for the different classes of real properties, in accordance with Title Two, Book I of this Code of RA 7160
  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. Submit every semester a report of all assessments as well as cancellation and modifications of assessments to the local chief executive and the sangguniang concerned
  11. Exercise technical supervision and visitorial functions over all component city and municipal assessors, coordinate with component city or municipal assessors in the conduct of tax mapping operations and all other assessment activities, and provide all forms of assistance therefore: Provided, however, That upon full provision by the component city or municipality concerned to its assessor’s office of the minimum personnel, equipment and funding requirements as may be prescribed by the Secretary of Finance, such functions shall be delegated to the said city or municipal assessor
  12. Issuance of Certification of No-Improvement, Total Landholdings, Certification of No-Property and Certification of No-Encumbrance upon request of interested party upon payment of service fee.
  13. Annotation/cancellation of encumbrances like Real Estate Mortgage, Adverse Claim, Notice of Lis Pendens, Notice of Levy, Notice of Tax Lien, Hold in Abeyance upon request of interested party upon payment of service fee.


Responsible in the discovery, assessment and records management of real properties in the Province and performance of other related functions as may be prescribed by law or ordinance.

Organizational Chart

Citizens Charter

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