RULES AND PROCEDURES FOR APPEALS ON ASSESSMENT TO BE FILED BEFORE THE LOCAL

BOARD OF ASSESSMENT APPEALS AND THE CENTRAL BOARD OF ASSESSEMENT APPEALS (1)

RULE 1. General Provisions

SECTION 1. Title. - These rules shall be known as the Rules of Procedures of the Local Board of
Assessment Appeals and Central Board of Assessment Appeals in line with the provisions of Section 226
and 230, Chapter 3, title II, Book II of R.A. No. 716 otherwise known as the Local Government Code of
1991).

SECTION 2. Construction. - These rules shall be liberally construed in order to promote their objectives
and to assist the parties in obtaining just, expeditious and inexpensive determination of every action
relative to the appraisal/assessment and collection of real property taxes.

RULE 2. Local Board of Assessment Appeals

SECTION 1. Jurisdiction. - The Local Board shall have original jurisdiction to hear and decide appeals of
owners/administrators of real property from the action of the Provincial or City Assessors, or the
Municipal Assessors in the Metro Manila Area, in the assessment of their real properties, and from the
action of the Provincial or City Treasurers, or Municipal Treasurers in the Metro Manila Area, regarding
collection of real property taxes, special levies, or other real property taxes under Title Two, Book II of
R.A. No. 7160.

Section 2. Person Who May Appeal. - Any owner or administrator of real property, or any person having
legal interest therein, who is not satisfied with the action of the provincial, city or municipal assessor in
the appraisal/assessment of his property may appeal to the Local Board of Assessment Appeals of the
province or city, or municipality within the Metro Manila Area, where the property is located. A real
property taxpayer who is aggrieved by the decision, action or inaction of the provincial, city or municipal
treasurer over excessive realty tax paid under protest, or on claim for refund of illegally or erroneously
collected real property tax, including special levies on real property, may likewise appeal to the Local
Board as provided in this rules.

SECTION 3. Conditions for Filing an Appeal. - No protest or appeal shall be entertained unless the
Taxpayer first pays the real property tax. There shall be annotated on the tax receipts the words “PAID
UNDER PROTEST”.
Provided, that, in cases where the delinquency is a 100% of the tax paid in previous years, the Taxpayer
may opt, in lieu of cash, to post a surety bond to of the tax which is the subject of the appeal; Provided,
further, that the remaining 50% shall be paid and shall be distributed in accordance with the provisions
of the Implementing Rules and Regulations (IRR) of the Local Government Code.

SECTION 4. Period of Appeal. (a) The owner, administrator or person who is not satisfied with the
assessment of his property may, within sixty (60) days from the date of receipt of the written notice of
assessment, appeal to the Local Board concerned.

Any real property taxpayer who is aggrieved by the decision, action or inaction of the provincial or city
treasurer, or municipal treasurer within the Metropolitan Manila Area, on his written claim for refund or
credit may appeal to the Local Board concerned as follows:

A. If, within sixty (60) days from the date or receipt by the treasurer concerned of the written claim for
refund or credit for tax paid under protest, the treasurer concerned fails to make any decision thereon,
the appeal may be made within sixty (60) days from the date of receipt by the treasurer concerned of
the said written claim for refund or credit; or

B. If, within sixty (60) days from the date of receipt by the treasurer concerned of the written claim for
refund or credit for tax paid under protest the treasurer concerned denies the said claim, the appeal
may be made within sixty (60) days from the date of receipt by the taxpayer concerned of the said
treasurer’s decision denying the said claim.

SECTION 5. Parties in the Local Board. - The real property owner or person making the appeal shall be
referred to as the “Petitioner” and the Provincial or City Assessor or Treasurer, or the Municipal
Assessor or Treasurer within the Metropolitan Manila Area, shall be referred to as the “Respondent”.

SECTION 6. Grounds for Appeal. - Any action of the Provincial, City or Municipal Assessor in the
assessment of real property, and any action or inaction of the Provincial or City Treasurer, or Municipal
Treasurer, on the taxpayer’s claim for refund of taxes paid under protest, or on claims for reduction or
adjustment of taxes paid or for tax credits on illegally or erroneously collected realty taxes and such
other real property taxes or special levies under title Two, Book II of Republic Act No. 7160, may be
appealed before the Local Board concerned.
SECTION 7. Requisites for Filing of Appeal - The appeal shall be effected by filing, within the
reglementary period, with the Local Board concerned a petition under oath which shall state the action
of the provincial, city or municipal assessor or treasurer appealed from, the grounds relied upon, the
arguments in support thereof, and the date the petitioner received the written notice of assessment or
revised assessment or tax declaration with a written notice of assessment. For this purpose, the
Secretary of the Local Board may assist the petitioner in the filing of the appeal for purposes of
substantial compliance with the aforementioned requirements.

SECTION 8. Nature of Proceedings – The proceedings before the Local Board shall be conducted solely
for the purpose of ascertaining the truth without necessarily adhering to the technical rules applicable in
judicial proceedings.

SECTION 9. Effect of Appeal on Collection of Taxes. – An appeal shall not suspend the collection of the
corresponding realty taxes on the real property subject of the appeal as assessed by the provincial, city
or municipal assessor, without prejudice to subsequent adjustment depending upon the outcome of the
appeal. An appeal may be entertained but the hearing thereof shall be deferred until the corresponding
taxes due on the real property subject of the appeal shall have been paid under protest or the petitioner
shall have posted a surety bond, subject to the following conditions:

A. The amount of the bond shall be paid in accordance with the prescribed rate pursuant to Section 3 of
this Rule;

B. The bond must be accompanied by a certification from the Insurance Commissioner (a) that the
surety company is duly authorized to issue such bond; (b) that the surety bond is approved by and
registered with said Commission; and (c) that the amount covered by the surety bond is within the
writing capacity of the surety company; and

C. The amount of the bond in excess of the surety company’s writing capacity, if any, must be covered
by Reinsurance Binder, in which case, a certification to this effect must likewise accompany the surety
bond.

SECTION 10. Period within which to Decided – The Local Board shall decide the appeal within one
hundred twenty (120) days from the date of receipt of such appeal. The Board, after hearing, shall
render its decision based on substantial evidence or such relevant evidence on record as a reasonable
mind might accept as adequate to support the conclusion.

SECTION 11. Service of Decision to Parties – The Local Board Secretary shall furnish the parties to a case
each with a copy of the decision of the Local Board. Where the parties are represented by counsel,
serving the decision to the party’s counsel is deemed proper service to the party.

SECTION 12. Revision of Assessment – In case the Provincial or City Assessor concurs in the revision of
the assessment, it shall be his/her duty to notify the petitioner of such fact using the form prescribed for
the purpose.

SECTION 13. Powers and Duties – In the exercise of its appellate jurisdiction, the Local Board shall have
the power to summon witnesses, administer oaths, take depositions, and issue subpoena and subpoena
duces tecum and conduct ocular inspections of the real properties in question.

The Local Board shall conduct hearings on all appealed cases and render decisions thereon within the
periods prescribed by law. It shall likewise inform the Central Board of any new matter or issue not
provided for in these rules, and submit to the latter such reports or information as the Central Board
may require from time to time.

RULE 3. CENTRAL BOARD OF ASSESSMENT APPEALS

SECTION 1. Appellate Jurisdiction. – The Central Board shall have exclusive jurisdiction to hear and
decide all appeals from the decisions, orders and resolutions of the Local Boards involving contested
assessments of real properties, claims for tax refund and/or tax credits or overpayments of taxes.

SECTION 2. What may be Appealed. – All decisions, resolutions, and orders of Local Boards in cases
involving (1) contested assessments of real properties, (2) claims for refund of taxes overpaid and claims
for tax credits, and (3) protests against special levies may be appealed to the Central Board of
Assessment Appeals as prescribed herein.

SECTION 3. Who may Appeal and When to Appeal. – Any party in a case before the Local Board who
feels aggrieved by the decision, resolution or order of the said Local Board may, within thirty (30) days
from and after receipt of the said decision, resolution or order, appeal to the Central Board.
SECTION 4. How an Appeal maybe Taken. – An appeal shall be taken by filing a written notice of appeal,
and the appeal itself, personally or by registered mail, with the Local Board which rendered the decision,
resolution or order appealed from, or directly with the Central Board or with the latter’s field office in
the area where the real property in question is located, after serving a copy each of the notice of appeal
and the appeal upon the adverse party or the latter’s attorney. The appeal shall state clearly and
distinctly the decision, resolution or order appealed from, the date when appellant received a copy
thereof, the grounds relied upon, and the arguments in support thereof.

SECTION 5. Time to Answer or Comment. – The appellee may, within ten (10) days from and after
receipt of the appeal, file his answer or comment thereto after service of a copy of said
answer/comment upon the appellant.

SECTION 6. Transmittal of Records and Appeal. – Within ten (10) days from receipt of the notice of
appeal or from receipt of the notice from the Central Board to the effect that an appeal has been filed,
whichever comes first, the Local Board which rendered the decision or order appealed from shall
transmit to the Central Board the complete original records of the case, together with transcripts of
stenographic notes, if any. The records, with pages duly numbered from the earliest document to the
latest, shall be accompanied by a certification to the effect that the same constitute the original and
complete records of the case involved.

SECTION 7. Effect of Appeal on the Collection of Taxes. - An appeal shall not suspend the collection of
the corresponding realty taxes on the real property subject of the appeal as assessed by the assessor
concerned without prejudice to subsequent adjustment depending upon the final outcome of the
appeal.

SECTION 8. Withdrawal of Appeal. – The Appellee may withdraw his appeal at any time before the
resolution thereof by the Central Board by filing a written notice of withdrawal with the Central Board
which shall enter a memorandum thereof upon the docket of the case. The parties thereto shall
forthwith be advised in writing by the Central Board of such withdrawal. No further proceedings shall be
taken on the appeal, the withdrawal having the same effect as that of dismissal of the appeal.

SECTION 9. Period within which to Decide and Finality of Decision. – The Central Board shall decide cases
brought before it on appeal within twelve (12) months from the date of receipt thereof. A decision by
the Central Board shall become final and executory fifteen (15) days after receipt thereof by the
appellant or appellee, as the case may be. If a petition for reconsideration is filed on time, said decision,
as may be modified by a resolution on such petition, shall become final and executory fifteen (15) days
after receipt by the appellant or appellee, as the case may be, of a copy of said resolution.
SECTION 10. Decisions, Orders and Entry Relative to Appeals. – All decisions of the Central Board
determining the merits of the case brought before it on appeal shall be in writing and signed by the
members of said Board, stating clearly and distinctly the facts and the law on which they are based, and
filed with the Secretary of the Board.

As soon as it becomes final, the decision or order shall be entered in the Book of Entries of Decisions
with a notation on the dispositive portion of the decision or order.

SECTION 11. Petition for Reconsideration. – The Central Board shall, with like jurisdiction, resolve
petitions for reconsideration of its decisions, resolutions or orders. An aggrieved party may file a motion
for reconsideration within fifteen (15) days from the date he receives the Central Board’s decision,
resolution or order sought to be reconsidered, furnishing the adverse party with a copy of such motion:
Provided, That only one petition for reconsideration shall be entertained.

SECTION 12. Opposition. – The adverse party may file his opposition to the motion for reconsideration
within ten (10) days from the date he receives a copy of the said motion.

SECTION 13. Action taken on Motion for Reconsideration. – The motion for reconsideration, as well as
the opposition thereto, which shall embody all the arguments in support thereof, shall be set by the
Central Board Secretary for hearing on the next “Motion Day”. Upon the expiration of the period set
forth in the preceding section of this Rule without any opposition having been filed, the motion for
reconsideration shall be considered submitted for resolution by the Central Board, unless the Board
deems it necessary to hear oral arguments, in which case, the Central Board shall issue the proper order.

Source:
1. Manual on Real Property and Assessment Operations - 2005