Mr. Al E. Hamoy
Provincial Assessor

      Provincial Assessorís Office
Provincial Capitol Building
Dipolog City
Tel. # (065) 212-3546



1.      Establishes a systematic method of assessment to ensure fair and equitable distribution of tax burden among taxpayers.

    1. Install and maintains real property identification and accounting system for the province and = municipalities.
    2. Prepares, install and maintains a tax mapping system in the province to ensure a comprehensive and accounting of all Real Property Units (RPUs) within the province.
    3. Appraises and assesses all RPUs within the province at its true current and fair market value.
    4. Conducts periodic inspection and evaluation of local assessment offices in municipalities to determine if these offices are providing adequate public service.
    5. Conducts review and audit of Municipal Assessor's accomplishment if same are in accordance with existing assessment laws, rules and regulations.
    6. Coordinate with the treasury office in the province and in municipalities in the collection of real property taxes through issuance of RPTOP and other related records.
    7. Attends all sessions in the Local Board of Assessment Appeals conferences and other similar activities called by Department Heads, Regional Directors and other higher management supervisors.
    8. Conduct tax information drive through attendance of SB Sessions, Barangay Assemblies and other similar venues.
    9. Performs other functions as maybe required by higher authorities for more effective implementation of the RPTA Program of the province in accordance with existing laws, rules and regulations.


1.      To evolve a comprehensive system of real property appraisal that will ensure fair and realistic property valuation for taxation purposes.

    1. To establish a uniform assessment method and procedure that will equalize property values with the local political subdivision.
    2. To formulate and/or construct uniform standards as the basis for appraisal of real property located within the local political subdivision.
    3. To oversee the classification of real properties within the province for taxation purposes on the basis of the actual use.
    4. To implement the policies and procedure formulated and adopted by the Department of Finance for the improvement and development of reasonable standards of performance in the local assessment service.