When can the local government/sanggunian increase or decrease assessment levels?

The correct answer is that assessment levels can be increased or decreased only during general revisions. This process typically occurs at specific intervals and is established by local laws. General revisions are systematic evaluations of property assessments to ensure they reflect the current market values and conditions, aligning with fair taxation principles.

By limiting adjustments to general revisions, it helps maintain consistency and predictability in property assessments, preventing arbitrary changes that could lead to confusion or disputes among property owners. It assures taxpayers that assessments are adjusted based on standardized criteria rather than fluctuating year-round, which could be perceived as unfair or unstable.

Although public consultations and legislative approvals could play roles in the broader context of taxation policies, the formal mechanism for changing assessment levels operates specifically through the general revision process. This reinforces the integrity and reliability of the assessment system within local governance.