Two land properties in Davao City are registered under the name of Manases “Mans” Carpio, the husband of Vice President Sara Duterte, with a combined market value of nearly ₱3.9 million, a city assessor testified Monday during the vice president’s impeachment trial.

Davao City Assessor Jaime Adalin confirmed that the tax declarations presented before the Senate impeachment court listed Carpio as the registered owner of the properties located in Juna Subdivision, Matina Crossing, Talomo, Davao City.

In response to questions from defense counsel Lindon Bacquel, Adalin said one property has an assessed value of ₱82,046 and a market value of ₱1,864,680.

He also confirmed that another property registered under Carpio’s name has an assessed value of ₱82,046 and a market value of ₱2,051,150.

Adalin earlier confirmed that he had produced five tax declarations for presentation before the impeachment court.

During the direct examination, Bacquel also asked how the assessed and market values of the properties were determined.

Adalin explained that assessed values are computed using assessment levels prescribed by local ordinances, particularly the city's Schedule of Market Values.

He said market values are likewise based on an ordinance approved by the Sangguniang Panlungsod and signed by the city mayor.

“There are base values, including the classification of the land,” Adalin said.

The assessor was presented as the first defense witness in the impeachment trial of Duterte, which entered its 40th day on Monday.