Improving fiscal and land governance through real property valuation and taxation reforms in the Philippines
Alvina, Nino Raymond Bersabe
Property valuation in the Philippines had been characterized as inefficient and inequitable due to the webbed gaps and dysfunctions in policies, systems, and structures. This was evidenced by generally outdated property values, low revenues from property tax particularly in the local governments, absence of uniform valuation standards, lack of formal education program and capacity building for appraisers and assessors, among others. Under the Land Administration and Management Project (LAMP), the government embarked on longterm program towards improving land governance, particularly on tenure security, provision of land administration services, and property valuation and taxation, as a response to the poverty alleviation and socio-economic development goals of the country. Over the last 10 years of project implementation, significant interventions have been introduced in the legal and policy frameworks, capacity building and education programs, and tools and systems to support appraisal work. This paper presents the experience of the Philippines in delivering a component of the LAM reform program that contributes to improving land and fiscal governance. The paper also discusses the pilot implementation in one local government to illustrate the doability of the reforms at the local level, as well as the future directions of the reform agenda.
Event: Annual World Bank Conference on Land and Poverty 2013
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