Commercial and Taxation Laws › Taxation Law › Local Taxation (RA 7160, as amended) › Real Property Taxation › Taxpayer Remedies in Real Property Taxation
ii. Against Valuation of Property
Summary of Taxpayer’s Remedies
| REMEDIES | GROUNDS | PROCEDURE |
| REMEDY AGAINST ASSESSMENT | To question the valuation of the real property | 1. Appeal to the LBAA within 60 days from date of receipt of the written notice of assessment 2. The LBAA has 120 days from receipt of the appeal to decide 3. If still unsatisfied, appeal to the CBAA within 30 days from receipt of the decision |
| PAYMENT UNDER PROTEST AND TAX REFUND OR CREDIT | To question the assessment(i.e., reasonableness or correctness of the amount assessed) | 1. Pay under protest 2. File a protest with the local treasurer within 30 days from payment 3. Treasurer has 60 days to resolve the protest 4. In case of denial or lapse of 60 days, follow the LBAA and CBAA rules on appeal above. |
| APPLICABLE TO BOTH REMEDIES ABOVE | Appeal | 1. If unsatisfied with the decision of the CBAA, file a petition for review with a CTA Division within 30 days from receipt of the decision. After an adverse Division decision, seek reconsideration or new trial before that Division; its adverse ruling may then be appealed to the CTA En Banc. 2. If still unsatisfied, appeal to SC within 15 days from the receipt of decision. |