What must assessors ensure about the assessment of real property in the Philippines?

Assessors must ensure that the assessment of real property is consistent regardless of location and ownership to maintain equity in taxation. This means that similar properties, regardless of where they are located or who owns them, should be assessed at comparable values to avoid favoritism and ensure fairness in the tax system. Consistency in property assessments helps to uphold the principle of equal treatment under the law, which is essential for a just taxation process.

While it is important to consider market fluctuations and adjust for changes like inflation, the primary role of assessors is to ensure uniformity and fairness in how properties are valued. This consistency helps build trust in the assessment process and guarantees that all taxpayers are subject to the same evaluation standards, thus fostering a more transparent local governance framework.