Commercial and Taxation Laws › Taxation Law › Local Taxation (RA 7160, as amended) › Real Property Taxation › Taxpayer Remedies in Real Property Taxation › Against Valuation of Property

(b) Appeal to Central Board of Assessment Appeals

APPEAL TO CENTRAL BOARD OF ASSESSMENT APPEALS (CBAA)

Who can appeal: Those who were not satisfied with the decision of the LBAA, either:

  • Owner or the person having legal interest or
  • Assessor

Where to file: CBAA

When to file: Within 30 days after receipt of the decision of the LBAA (LGC, Sec. 229)1

Note: The decision of the CBAA shall be final and executory. (LGC, Sec. 229)

Updated: However, a decision of the CBAA, while final and executory, is subject to judicial review by the Court of Appeals via a Petition for Review under Rule 43 (Metropolitan Waterworks and Sewerage System v. Central Board of Assessment Appeals, G.R. No. 215955, 5 June 2023).

Authorities

  • LGC, Sec. 229
  • Metropolitan Waterworks and Sewerage System v. Central Board of Assessment Appeals, G.R. No. 215955, 5 June 2023