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Official Page for the Joint Memorandum Circulars (JMCs) on Revision of SMVs
and Property Assessments (2010-01) and Idle Land Taxation (2010-02)
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Since June 2014

About the JMCs

Home PageThe existence of idle lands and the failure of local government units (LGUs) to update their schedule of market values (SMVs) for property assessments are two of the major impediments toward maximizing the socio-economic benefits that can be gained from the country´s land and real property sector.   see more

Latest News

TACLOBAN CITY — A lower real property tax collection target for this year has been proposed for Eastern Visayas due to difficulty in collecting taxes, an official said.

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Implementation Guide

  • Preparing the SMV and Conducting the General Revision of Property Assessment
  • Imposing and Collecting Idle Land Tax
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LGU Compliance  *NEW*

Schedule of Market Values


Downloadable documents and reference materials that provide further details on Idle Land Taxation and SMV Revision. see more

Contact Us

Do you have any questions or concerns you´d like to share with us? We´ll be sure to have a reply as soon as we receive your message. We´ll be happy to receive and respond to questions or comments that you wish to share with us.see more