Digital Tax Parcel Mapping
Digital Tax Parcel Mapping
Background
In the Philippines tax mapping is a more than twenty year old standardized procedure to
assist the real property tax assessors in a comprehensive and homogenous field based
valuation of all taxable land parcels in a municipality. It serves as a basis for a just and
uniform taxation of real properties. Previously real property taxation was solely based on
self declaration by property owners or claimants.
Current workflows and procedures of the Philippine real property administration system
were established in the 1980s and 90s. During this time, substantial efforts to introduce an
effective local real property valuation and taxation system were undertaken with financial
and technical support from US Aid and the Worldbank. A significant innovation was the
establishment of the present map based parcel identification and location system as well as
standardized procedures of tax mapping.
In the Philippines the objectives tax mapping operations are defined as follows (Department
of Finance, DoF, 1978):
iTAX is a modern computer-based assessment and collection tool for use by the local
governments. It is a computerized computing and accounting system for local revenue
(levies, taxes) which stores all relevant (credit/debit) data of the project in individual
accounts and a relational data bank and thus helps to monitor/control all tax transactions of
its citizens and tax payers.
Originally, this system was first developed by GTZ together with the national fiscal
administration of Tanzania (TRA). The iTAX software was adjusted and modified to suit the
requirements of the Philippine local tax administration. iTAX is based on PowerBuilder as a
development tool and relies on the Open Source database INGRES. The current version
used in the Philippines has been further developed with the focus on local levies and taxes
as well as the component “digital tax parcel mapping” (graphical presentation of tax
relevant data).
An important component of the whole iTAX system is the integration of the tax mapping
process into the application. A major expected benefit is that tax authorities as well as the
tax paying public get a much better graphical overview of the overall tax situation of the
municipality through thematic tax maps.
The primary objective of the iTAX digital mapping component was to produce a municipal
wide “stand alone” digital tax parcel mapping system to be used by the municipal and
provincial assessors to replace their traditional paper based tax maps. To achieve this a
decision was taken to opt for a simple and straightforward solution for the digital
conversion of the existing tax parcel maps.
However, it is possible for the individual local governments to update and improve the
geographic accuracy of their digital parcel layer and to build a true multi-purpose municipal
digital base map at a later stage.
Objective:
- To establish a complete inventory of all real property;
- To provide a permanent link between real property and office records.
- To identify the ownership of every piece of real property;
- To account for the sum total of all land areas of municipalities or cities
Part of the tax mapping operation is the production of tax maps. Key elements of Tax Maps
include:
- A graphic representations of a portion of the earth’s surface drawn to scale on
standard size drawing material,
- Having property lines and jurisdictional boundaries delineated showing all parcels of
real property and identifying each separate real property ownership by a unique
number,
- Being constructed from a base map normally based on cadastral maps
- That each parcel in the tax map is being identified by a property index number (PIN)
reflecting the city/municipality, district, barangay, and section of its location
Key Steps:
Two options were used by the iTAX project in generating the municipal digital tax parcel
maps:
1. Digitizing and Georeferencing of the existing paper maps using a GIS software.
2. Encoding the field surveyed parcel measurements (Lot Data Computation (LDC) or
technical descriptions which were secured from the regional cadastral office, the
Bureau of Lands of the Department of Environment and Natural Resources (DENR)
and converting the parcel survey data such as coordinates, bearings, distances or the
road geometry into point coordinates through a COGO (Coordinate Geometry)
programme or script.
Using the first option of the process of converting the existing paper tax maps of the
assessor’s office into a digital format consists of the following working steps:
▶ Database synchronization:
1. Linking the digital parcel map into the iTAX application by embedding them
as an ActiveX component in the application
2. Creating Thematic Maps such as Land Use, Payment Status, Type of Ownership,
Assessed Value, Market Value, Tax Delinquents and others
Step by Step process
1. Photocopy and scan the documents( Parcelliary, Tax Decleration, ETC)
2. Plotting of Parcel and encoding of Tax Declaration Technical description into GIS by
using Geo referencing tools
3. Digitized the process geo ref image of Parcel and encoding Tax Declaration Technical
description
4. Established the parcel spatial database by using attribute table based on the tax
declaration information
5. Prepared layout map per parcelliary
Budgetary requirements
Description Total
Photocopy and scanning of parceliary 100,000.00
Mode of payment:
1st tranche: 50% mobilization
2nd tranche: 50% upon submission of final output in hardcopy (Maps) and softcopy
Prepared by
Al-Wahab Harun
GIS specialist and Tax Mapper