Comparative study on the manual and computer-assisted assessment of real property taxes in Victoria, Laguna

This study compared manual and computer-assisted real property tax assessment methods in Victoria, Laguna, analyzing their precision, efficiency, cost, and user experience. Real property tax assessment is a vital function of local government units, influencing revenue generation for public services and development projects. The study employed quantitative and qualitative surveys and interviews with property owners, residents, and tax assessors to evaluate the manual and computer-assisted tax assessment systems precision, customer satisfaction, and effectiveness. Among 389 respondents, the manual system was noted for precision in data encoding, document maintenance, payment posting, and record updating, while the computer-assisted system showed greater overall accuracy. Taxpayers were satisfied with both, especially regarding efficiency, transparency, accountability, and accuracy, but rated the computer-assisted system higher for efficiency and accuracy. Customer satisfaction was positively correlated with key assessment processes in both systems. The computer-assisted system was ultimately more precise, highlighting the potential benefits of digital tax assessment for improving local government efficiency and taxpayer experience. The study also offered recommendations for enhancing the computer-assisted system in Victoria, Laguna, supporting the digital transformation of local government functions.