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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)
Current SMVs used as basis for Property Taxation

Region 1: Ilocos Region


Provinces

Ilocos Norte

pdf (1,835 kb)

Ilocos Sur

pdf (9,247 kb)

La Union

pdf (10,704 kb)

Pangasinan

pdf (10,873 kb)


Cities

Alaminos City

pdf (7,422 kb)

Batac City

pdf (15,674 kb)

Candon City

pdf (3,927 kb)

Dagupan City

pdf (6,613 kb)

Laoag City

pdf (11,500 kb)

San Carlos City

pdf (2,373 kb)

San Fernando City

pdf (3,293 kb)

Vigan City

pdf (5,624 kb)

Urdaneta City

pdf (14,705 kb)

Region 2: Cagayan Valley


Provinces

Batanes

pdf (71,586 kb)

Cagayan

pdf (8,971 kb)

Isabela

pdf (8,320 kb)

Nueva Vizcaya

pdf (9,832 kb)

Quirino

pdf (9,790 kb)

Tuguegarao

pdf (13,188 kb)


Cities

Cauayan City

pdf (4,4,518 kb)

Ilagan City

pdf (8,320 KB)

Santiago City

pdf (5,120 kb)

Tuguegarao City

pdf (13,188 kb)

Region 3: Central Luzon


Provinces

Aurora

 no data submitted

Bataan

pdf (135kb)

Bulacan

pdf (61,041 kb)

Nueva Ecija

pdf (50,674 kb)

Pampanga

pdf (14,420 kb)

Tarlac

  no data submitted

Zambales

pdf (3,283 kb)


Cities

Angeles City

pdf (7,871 kb)

Balanga City

pdf (9,538 kb)

Meycauayan City

pdf (15,590 kb)

Cabanatuan City

pdf (3,785 kb)

Olongapo City

pdf (3,546 kb)

Palayan City

pdf (2,662 kb)

San Fernando City

pdf (2,662 kb)

San Jose del Monte City

pdf (2,732 kb)

Gapan City

pdf (10,244 kb)

Malolos City

pdf (39,015 kb)

Science City of Muñoz

pdf (2,721 kb)

San Jose City

  no data submitted

Tarlac City

pdf (48,024 kb)

Region 4A: CALABARZON


Provinces

Batangas

pdf (8,514kb)

Cavite

pdf (8502 kb)

Laguna

pdf (81,153 KB)

Quezon

pdf (1,219 KB)

Rizal

pdf (7774 kb)


Cities

Antipolo City

pdf (19,270 kb)

Bacoor City

pdf (8,502 KB)

Batangas City

pdf (2,482 kb)

Biñan

pdf (2,994 KB)

Cabuyao City

pdf (81,153 KB)

Cavite City

pdf (4,365 kb)

Imus City

pdf (8,502 KB)

Calamba City

pdf (1,234 kb)

Lipa City

pdf (2619 kb)

Lucena City

pdf (4735 kb)

San Pablo City

pdf (1995 kb)

Santa Rosa City

pdf (8742 kb)

Tagaytay City

pdf (17273 kb)

Tanauan City

pdf (3349 kb)

Tayabas City

pdf (1,219 KB)

Trece Martires City

pdf (489 kb)

Dasmariñas City

pdf (8,502 KB)

Region 4B: MIMAROPA


Provinces

Occidental Mindoro

pdf (15386 kb)

Oriental Mindoro

pdf (19,597 kb)

Marinduque

pdf (1493 kb)

Romblon

pdf(16,786KB)

Palawan

pdf (55,019 KB)


Cities

Calapan City

pdf (11,192 KB)

Puerto Princesa City

pdf (3,643 KB)

Region 5: Bicol Region


Provinces

Albay

pdf (1080 kb)

Camarines Norte

pdf (73,418 kb)

Camarines Sur

pdf (2936 kb)

Catanduanes

pdf (7,975 kb)

Masbate

pdf (4,620 kb)
Sorsogon pdf (8726 KB)


Cities

Iriga City

pdf (5087 kb)

Legazpi City

pdf (10346 kb)
Ligao City pdf (2641 kb)
Masbate City pdf (514 kb)
Naga City pdf (7761 kb)
Sorsogon City pdf (19073 kb)
Tabaco City pdf (3484 kb)

Region 6: Western Visayas


Provinces

Aklan

pdf (1053 kb)

Antique

pdf (2288 kb)

Capiz

pdf (12991 kb)

Guimaras

pdf (2134 kb)

Iloilo

pdf (1752 kb)
Negros Occidental pdf (24156 kb) new smv for scanning/uploading


Cities

Bacolod City

pdf (8486 kb)

Bago City

pdf (6274 kb)
Cadiz City pdf (4731 kb)
Escalante City pdf (10180 kb)
Himamaylan City pdf (24,156 kb)
Iloilo City pdf (4,116 kb)
Kabankalan City pdf (8477 kb)
La Carlota City pdf (8473 kb)
Passi City pdf (28419 kb)
Roxas City pdf (342 kb)
Sagay City pdf (6645 kb)
San Carlos City pdf (10255 kb)
Silay City pdf (13903 kb)
Sipalay City pdf (5506 kb)
Talisay City pdf (16929 kb)
Victorias City pdf (18198 kb)

Region 7: Central Visayas


Provinces

Bohol

  no data submitted

Cebu

pdf (5847 kb)

Negros Oriental

pdf (14085 kb)

Siquijor

pdf (2054 kb)


Cities

Cebu City

 pdf(21,681kb)

Lapu-Lapu City

pdf (2388 kb)
Mandaue City for scanning/uploading
Bais City pdf (18443 kb)
Bayawan City pdf (15018 kb)
Canlaon City pdf (8829 kb)
Dumaguete City pdf (30608 kb)
Guihulngan City pdf (7300 kb)
Tanjay City pdf (1902 kb)
Bogo City pdf (5506 kb)
Carcar City pdf (7707 kb)
Danao City pdf (5046 kb)
Talisay City pdf (10156 kb)
Toledo City pdf (14020 kb)
Tagbilaran City pdf (5051 kb)

Region 8: Eastern Visayas


Provinces

Leyte

pdf (12126 kb)

Southern Leyte

pdf(44384kb)

Biliran

pdf (30,020 KB)

Eastern Samar

pdf (3,540 kb)

Northern Samar

pdf (42,321 kb)
Samar Province pdf (12,472.KB)


Cities

Tacloban City

pdf (14194 kb)

Ormoc City

pdf (7213 kb)
Maasin City pdf (13401 kb)
Calbayog City pdf (17854 kb)
Catbalogan City pdf (17854 kb)
Borongan City pdf (70,381 KB)
Baybay City pdf (5,172 KB)

Region 9: Zamboanga Peninsula


Provinces

Basilan

pdf (1333 kb)

Sulu

pdf (9868 kb)

Tawi-Tawi

  no data submitted

Zamboanga Del Norte

pdf (4418 kb)

Zamboanga Del Sur

pdf (9176 kb)
Zamboanga Sibugay pdf (15083 kb)


Cities

Zamboanga City

pdf (6084 kb)

Dapitan City

pdf (3537 kb)
Dipolog City pdf (41596 kb)
Isabela City pdf (2762 kb)
Pagadian City pdf (10056 kb)

Region 10: Northern Mindanao


Provinces

Bukidnon

pdf (7173 kb)

Camiguin

pdf (2609 kb)

Lanao Del Norte

pdf (1724 kb)

Misamis Occidental

pdf (2299 kb)

Misamis Oriental

pdf (7648 kb)


Cities

Malaybalay City

pdf (3716 kb)

Valencia City

pdf (17160 kb)
Oroquieta City pdf (17613 kb)
Ozamiz City pdf (23,661 kb)
Tangub City pdf (4970 kb)
Gingoog City pdf (95,287 kb)
Iligan City pdf (9260 kb)
Cagayan de Oro City pdf (5483 kb)
El Salvador City pdf (9611 kb)

Region 11: Davao Region


Provinces

Compostela Valley

pdf (6028 kb)

Davao Del Norte

pdf (6926 kb)

Davao Del Sur

pdf (15,029 kb)new smv for scanning/uploading

Davao Oriental

pdf (3186 kb)


Cities

Panabo City

pdf (3502 kb)

Island Garden City of Samal

pdf (3935 kb)
Tagum City pdf (28,959 KB)
Davao City pdf (3635 kb)
Digos City pdf (3289 kb)
Mati City  no data submitted

Region 12: SOCCKSARGEN


Provinces

Cotabato

pdf (2652 kb)

Lanao Del Sur

pdf (8,285 kb)

Maguindanao

  no data submitted

Sarangani

pdf (3261 kb)

South Cotabato

pdf (2,147kb)
Sultan Kudarat pdf (10897 kb)


Cities

Kidapawan City

pdf (5,917 KB)

Marawi City

pdf (3172 kb)
Cotabato City pdf (2516 kb)
General Santos City pdf (4,163 kb)
Koronadal City pdf (2147 kb)
Tacurong City pdf (6062 kb)

CARAGA


Provinces

Agusan Del Norte

pdf (1540 kb)

Agusan Del Sur

pdf (3733 kb)

Dinagat Islands

pdf (5411 kb)

Surigao Del Norte

pdf (16628 kb)

Surigao Del Sur

  no data submitted


Cities

Cabadbaran City

pdf (1040 kb)

Butuan City

pdf (12931 kb)
Bayugan City pdf (3,733 KB)
Surigao City pdf (1498 kb)
Bislig City pdf (3871 kb)
Tandag City pdf (2875 kb)

Cordillera Administrative Region


Provinces

Abra

pdf (2905 kb)

Apayao

pdf (7111 kb)

Benguet

pdf (6362 kb)

Ifugao

pdf (10683 kb)

Kalinga

pdf (3657 kb)
Mountain Province pdf (9282 kb)


Cities

Baguio City

pdf (8,0522 kb)

Tabuk City

pdf (3,657 kb)

National Capital Region


Provinces

Municipality of Pateros

pdf (9649 kb)

Navotas

pdf (30618 kb)

San Juan

pdf (1772 kb)

Taguig City

pdf (9,569 kb)

Caloocan City

pdf (20903 kb)
Las Piñas City pdf (10135 kb)
Makati City pdf (6,520 KB)
Malabon City pdf (10795 kb)
Mandaluyong City pdf (12,207kb)
Manila pdf(15,481 kb)
Marikina City pdf (3158 kb)
Muntinlupa City pdf (15,929 KB)
Parañaque City pdf (64,485 KB)
Pasay City pdf (4410 kb)
Pasig City pdf (2420 kb)
Quezon City pdf (7339 kb)
Valenzuela City pdf (5503 kb)