Determinants of Real Property Tax Collection in Oriental Mindoro: A Basis for Strategic Policy Reforms

Abstract

This study explored how property assessments, taxpayer compliance, and integration of technology affects the efficiency of real property tax collection in Oriental Mindoro. Addressing long-standing property tax collection challenges, the research surveyed 190 property owners and 10 local assessors and conducted semi-structured interviews with four Commission on Audit auditors. A mixed-methods design combined descriptive statistics Kendall’s Tau-b correlation, and thematic analysis of audit insights. Results showed property assessment practices were only moderately implemented, with outdated methods and limited training of assessors affecting the accuracy. Compliance was driven primarily by consistently enforced penalties, whereas income level and general awareness campaigns showed minimal influence. Technology helped speed up processing and improve on-time payments, but its full benefits were limited due to inconsistent use. Correlation analysis revealed very weak but significant relationship between assessment methods, compliance due to penalties, technological indicators, and collection efficiency. The study suggests that the province may update valuation tools, schedule regular reassessments, improve taxpayer education, and ensure proper use of digital systems. Strengthening inter-office coordination and acting promptly on audit recommendations further enhance RPT administration and help improve tax collection and public service delivery.