Abstract
Philippine local governments (LGUs) rely on real property tax (RPT), however its implementation varies. This study evaluates Jolo, Sulu's real property tax system as perceived by municipal government personnel. Purposive sampling yielded 100 employee-respondent survey responses. Study findings: Jolo Municipal Government employee-respondents illustrate a gender gap. Employee-respondents have a positive perception of the Assessor's Office and its mandates, rating it agree in all three areas: Timeliness of Property Assessment, Accuracy of Property Valuation, and Customer Satisfaction. However, the study also shows that the length of service affects employee-respondents' perception of the Assessor's Office depending on their work experience, specifically those with under 10 years of service and those with 21-30 years, or vice versa; and the analysis of correlations among sub-categories under the extent of office mandate implementation shows significant correlation between office performance aspects. There are strong positive relationships between property assessment timeliness, valuation correctness, and client satisfaction. This study advises: Jolo Municipal Government may a gender study of its workforce and implement local government gender equality and diversity policy. Jolo Municipal Government may offer training, mentoring, or scholarships to employees with higher education or longer service to improve their skills and abilities. The Jolo Municipal Government may regularly survey and consult property owners and other stakeholders to improve assessment services and processes. Mixed methods study may examine how the Assessor's Office requirements affect the Jolo Municipal Government's economic, social, and environmental consequences from property owners and other stakeholders.
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