Explanatory-Sequential Study of the Real Property Appraisal System and Challenges in Calamba City Assessor&rsquo;s Office

Laurence  B. Alcachupas,

Explanatory-Sequential Study of the Real Property Appraisal System and Challenges in Calamba City Assessor’s Office

Abstract:

The collection of taxes was a significant component in maintaining the monetary stability of cities, regions, and countries and contributing to their economic growth. This study investigated the relationship between the assessments of assessor personnel and barangay captains regarding the level of observance of information dissemination on real property appraisal, as well as the challenges faced by the City Assessor’s Office of Calamba City. The goal was to establish a more efficient system for information dissemination related to real property appraisal laws. In order to develop a comprehensive and efficient way of information dissemination in Calamba City about the real property appraisal law, a mixed-methods sequential explanatory design was used, involving 67 respondents: 54 barangay captains and 13 assessor personnel, selected through stratified random sampling. Additionally, using purposive sampling, 10 participants (5 barangay captains and 5 assessor personnel) were chosen for the qualitative phase. The quantitative analysis showed no significant difference in the assessments of barangay captains and assessor personnel regarding the observance of real property appraisal laws, with p-values of .308 and .554, both above the .05 significance level. Furthermore, no significant relationship was found between the level of observance and the challenges encountered by the Assessor’s Office. In line with this, the qualitative phase identified three key themes: (1) Public Misunderstanding and Lack of Awareness, (2) Systemic Challenges in Information Dissemination, and (3) Strategies for Effective Communication that can highly influence the current taxation system. Based on these findings, an action plan was developed to enhance public awareness and improve communication strategies.

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