WHAT does a disaster reveal about a government’s commitment to fairness? The recent magnitude 6.9 earthquake that violently shook northern Cebu on Sept. 30, 2025, has triggered an intense administrative mobilization aimed at recalibrating the official worth of damaged real properties. This necessary recalculation immediately touches upon the most fundamental principles governing local taxation and the government’s duty in times of profound community distress.
The core event anchor
The administrative engine of recovery has been started by the Cebu Provincial Government. Gov. Pamela Baricuatro formally set this process in motion through a robust executive order (EO). This directive specifically tasks both the Provincial Assessors’ Office and the various Municipal Assessors’ Offices to undertake comprehensive, on-site inspections. The non-negotiable goal of this massive undertaking is to guarantee that property valuations officially reflect the structure’s current physical condition and its newly established fair market value following the seismic event.
The basis of equitable valuation under law
This sweeping executive action is fundamentally a legal maneuver designed to align current administrative practice with established national statute. The guiding document is Republic Act (RA) 7160, commonly known as the Local Government Code of 1991. This code meticulously outlines the bedrock principles of local property taxation. Crucially, Section 198 establishes two primary mandates: (a) Real property shall be appraised at its current and fair market value, and (e) The appraisal and assessment of real property shall be equitable. The severity of the earthquake — which significantly impacted residential houses, commercial establishments, and even poultry houses — rendered the pre-disaster assessments both obsolete in value and unfair in application.
Connecting to larger recovery efforts and legal mandates
The reassessment order is intrinsically linked to the
broader provincial response following the declaration of a state of calamity. This declaration was officially ratified through Provincial Board Resolution 1985-2025 and Executive Order 57. Consequently, the reassessment serves a dual function: it is an administrative necessity under the Local Government Code, and it functions as a crucial part of the province’s comprehensive support strategy for its affected citizenry. The core promise here is to shield property owners from the fiscal strain of taxation based on valuations that fail to acknowledge the physical devastation they have sustained.
How this impacts property owners immediately and long-term
For the everyday property owner, the most tangible stake in this bureaucratic exercise is immediate tax relief. By ensuring that assessed values accurately reflect depreciation and damage, the government directly alleviates the financial burden of property taxes on households and businesses already reeling from massive repair and replacement costs. Provincial Assessor Michelle Languido stressed the scope of the work, as relayed by Public Information Officer Ainjeliz dela Torre Orong, calling it a “massive reappraisal and reassessment.” Languido clarified the calculation method: “Depreciated value depends on the damage of the property or building.” Furthermore, this action is explicitly framed as a measure of aid, with Languido stating it is “one of the tax reliefs to help those who are greatly affected by the 6.9-magnitude earthquake.”
Differing views on implementation and citizen role
While the governor’s EO establishes a clear, mandatory framework from the top down, the successful execution hinges on active participation from below. Languido underscored this collaboration, encouraging homeowners to personally engage: “Homeowners can visit their municipal assessor for the request of the reappraisal and reassessment.” This emphasis on both executive command and citizen initiative reveals a governing philosophy that recognizes tax fairness post-calamity requires a necessary partnership between official machinery and the proactive engagement of the affected community. It places the power of petition directly into the hands of the taxpayer.
The timetable for corrective action
The administrative focus has now shifted sharply toward rapid implementation. Assessor Languido confirmed that the crucial inspection activities will commence next week. The aggressive timeline indicates a commitment to efficiency, with the stated objective being that the effectivity of the adjusted assessed value or taxable value will be on the last quarter of the year. This complex task will require coordinated effort, described as a “joint effort of the municipal assessor and provincial assessor with their staff and personnel.” Property owners are urged to use this window of time to prepare their documentation and proactively engage with their Municipal Assessor’s Offices to ensure their specific losses are documented and addressed within this critical assessment cycle. / CDF