The real property tax cases

If you are a member of a facebook group named FREQUENTLY ASKED QUESTIONS ABOUT REAL ESTATE, you might know Alejandro Lagab Laganson. A real estate broker who asks questions and answer queries with explanation. Here is one of the questions that may give light to us.

Two property owners lived in the same subdivision. In all aspect, the sizes of their house their house and land are equally the same. Question-Is it possible that one pays real property tax more than the other?

Please take into account the following:
1. There is a provision in the Real property tax code that there will be only one general revision of all properties located within the jurisdictional limit of the local government unit once in every three years.

2. In question no. 5, it was just a regular transfer from the previous to the new owner, therefore there would no decrease or increase in property valuation, because the value used in the declaration of the previous owner is already the current value under the Schedule of Market Value used by the Assessor.

3. The case would be quite different if after an ocular inspection conducted by the Assessor, he saw by himself the following:

First case-

1. When an ocular inspection was made, an after taking into account all the informations attendant thereto, it was found out that this was a case of under declaration made by the previous owner. Under this circumstance, the old owner is liable for a deficiency tax of not telling the truth.

Second case

1. If upon ocular inspection, there were already material changes in size and improvements were introduced to the property. With these at hand, the Assessor has all the reason to change or increase the property valuation in the name of the new owner.