Real Property Tax Collection and Remittance Practices among Revenue-Related Employees in Local Government

Abstract

This study investigated real property tax collection and remittance practices among revenue-related employees in the City Government of Santiago, with attention to how routine fiscal procedures shaped local revenue accountability. Using a sequential explanatory process-mapping design, the study assessed major areas of practice, including assessment coordination, billing and taxpayer notification, collection processing, taxpayer assistance, record posting and report preparation, delinquency monitoring, and remittance control. Data were gathered through a validated and reliability-tested researcher-developed questionnaire, supported by process mapping of key workflow points in the real property tax cycle. The instrument showed excellent internal consistency, with an overall Cronbach’s alpha of 0.94. Weighted mean, standard deviation, gap-weighted priority scoring, and process variance mapping were used to interpret the results. Findings showed that the overall level of practice was highly observed, with collection processing and remittance control emerging as the strongest areas. These results indicated that employees generally followed established procedures in receiving payments, issuing receipts, preparing remittance documents, and safeguarding collected funds. However, the study also found operational concerns in delinquency monitoring, billing and taxpayer notification, record posting, reporting, and reconciliation. These areas showed wider response variation and higher priority gaps, suggesting that the local revenue system performed better in handling completed transactions than in sustaining follow-up actions and synchronizing records. The study concludes that strengthening taxpayer communication, delinquency tracking, data updating, scheduled reconciliation, and employee capacity-building may improve revenue efficiency, accountability, and public trust in local tax administration.