RepublicofthePhilippines

CENTRALBOARDOFASSESSMENTAPPEALS
7THFloor,EDPCBuilding,BSPComplex
Manila,Philippines

CONSOLIDATEDANDREVISEDRULESOFPROCEDUREBEFORE
THELOCALBOARDSOFASSESSMENTAPPEALSANDTHE
CENTRALBOARDOFASSESSMENTAPPEALS

The Central Board of Assessment Appeals, pursuant to Administrative

Order No. 31 dated October 1, 2012 and by virtue of the provisions of Section
230ofRepublicAct.No.7160,otherwiseknownastheLocalGovernmentCode
of 1991, does hereby adopts and promulgates the following Consolidated and
RevisedRulesofProceduregoverningtheproceedingsbeforetheLocalBoardsof
AssessmentAppealsandtheCentralBoardofAssessmentAppeals.

RULEI
TITLEANDCONSTRUCTION

SEC. 1. Title These Rules shall be known as the Consolidated and

RevisedRulesofProcedureBeforetheLocalBoardsofAssessmentAppealsand
theCentralBoardofAssessmentAppeals.

SEC.2.ConstructionTheseRulesshallbeliberallyconstruedtopromote
their objectives and to assist the parties in obtaining just, expeditious and
inexpensive determination of every action relative to the assessment of real
propertyandcollectionofrealpropertytaxes.

SEC.3.SuppletoryApplicationoftheRulesofCourtIntheabsenceofany
applicableprovisionintheseRules,thepertinentprovisionsoftheRulesofCourt
of the Philippines may, whenever practicable and convenient in the interest of
expeditious dispensation of justice, be applied by analogy or in a suppletory
characterandeffect.

RULEII
DEFINITIONOFTERMS

SEC.1.DefinitionofTermsWhenevertheyappearinanypartyofthese
Rules, the terms Central Board or CBAA shall be held to mean the Central
Board of Assessment Appeals and the terms Local Board or LBAA shall be
heldtomeantheLocalBoardofAssessmentAppealsoftheprovinceorcity,or
municipalitywithintheMetropolitanManilaArea,asthecasemaybe.

RULEIII
PROCEDUREBEFORETHE
LOCALBOARDSOFASSESSMENTAPPEALS

SEC.1.Organization,Powers,Duties,andFunctionsoftheLocalBoards.
(a) The Local Board of Assessment Appeals of the province or city shall be
composed of the Registrar of Deeds, as Chairman, the provincial or city
prosecutor and the provincial or city engineer as members, who shall serve as
suchinexofficiocapacitieswithoutadditionalcompensation.

(b)TheChairmanoftheLocalBoardshallhavethepowertodesignateany
employee of the province or city to serve as secretary to the Local Board, also
withoutadditionalcompensation.

(c)Inprovincesorcitieswithoutaprovincialorcityengineer,thedistrict
engineer shall serve as member of the Local Board. In the absence of the
Registrar of Deeds, or theprovincial or cityprosecutor, or the provincial or city
engineer,orthedistrictengineer,thepersonsperformingtheirduties,whether
in acting capacities or as duly designated officersincharge, shall automatically
become the chairman or member, respectively, of the said Board, as the case
maybe.

SEC. 2. Meetings and Expenses of the Local Boards The meetings and
expensesoftheLocalBoardsofAssessmentAppealsshallbechargedagainstthe
generalfundoftheprovinceorcity,asthecasemaybe,inaccordancewiththe
provisionsofSection228ofR.A.7160.

SEC. 3. Quorum A majority of the members of a Local Board shall

constitute a quorum to decide any matter before it relative to its adjudicatory
function, and the vote of the majority of its members shall be necessary to
promulgateadecision,resolution,orfinalorder.

SEC.4.JurisdictionoftheLocalBoardsofAssessmentAppealsTheLocal
BoardsofAssessmentAppealsshallhaveoriginaljurisdictiontohearanddecide
appeals of owners/administrators of real property from the actions of the
provincial,cityormunicipalassessorsintheassessmentsoftheirrealproperties,
and from the actions of the provincial, city or municipal treasurers in the
collectionofrealpropertytaxes,speciallevies,orotherrealpropertytaxesunder
TitleTwo,BookIIofRepublicActNo.7160.

SEC.5.ActionbytheLocalBoardsofAssessmentAppealsInaccordance
withtheprovisionsofSection229ofR.A.7160,(a)Asfaraspracticable,theLocal
Boardconcernedshalldecidetheappealwithinonehundredtwenty(120)days
fromthedateofreceiptofsuchappeal.TheBoard,afterhearing,shallrenderits
decisionbasedonsubstantialevidenceorsuchrelevantevidenceonrecordasa
reasonablemindmightacceptasadequatetosupporttheconclusion.

(b) In the exercise of its appellate jurisdiction, the Board shall have the
powertosummonwitnesses,administeroaths,conductocularinspections,take
2

depositions,andissuesubpoenaandsubpoenaducestecum.Theproceedingsof
the Board shall be conducted solely for the purpose of ascertaining the facts
withoutnecessarilyadheringtotechnicalrulesapplicableinjudicialproceedings.

(c) The party or parties aggrieved by the decision or final resolution of a

LocalBoardconcernedmay,withinthirty(30)daysfromnoticeofsaiddecisionor
finalresolution,appealtotheCentralBoardofAssessmentAppeals.

SEC. 6. Motion for Reconsideration Within the period for perfecting an

appeal from the decision, resolution or final order of the Local Board of
AssessmentAppeals,theaggrievedpartymayfileamotionforreconsideration,
afterservingtheadversepartywithacopythereof:Provided,Thatonlyonesuch
motionshallbeallowed.

SEC.7.OppositiontoMotionforReconsiderationTheadversepartymay,
withinten(10)daysfromreceiptofacopyoftheMotionforReconsideration,file
an Opposition thereto. Failure to do so shall render the motion deemed
submittedforresolution.

RULEIV
APPEALSTOTHELOCALBOARDS
OFASSESSMENTAPPEALS

SEC.1.WhoMayAppealtotheLocalBoardsAnyownerorpersonhaving
legalinterestinthesubjectproperty(a)whoisnotsatisfiedwiththeactionofthe
assessor in the assessment of his property, or (b) who is not satisfied with the
actionorinactionofthetreasureronhisclaimforrefundorcreditoftaxespaid
under protest, or (c) who is not satisfied with the action or inaction of the
treasureronhisclaimforrefundorcreditoftaxespaidbutfoundtobeillegalor
erroneousbycompetentauthority,mayappealtotheLocalBoardofAssessment
Appeals of the province or city, or municipality within the Metropolitan Manila
Area,wherethesubjectpropertyissituated.

SEC.2.WhentoAppealtotheLocalBoardsAppealstotheLocalBoards
of Assessment Appeals shall be filed with the said Boards within the periods
prescribedasfollows:

a. If the subject matter of the appeal is the perceived error or errors in

the assessment of the property concerned, the appeal to the Local Board of
AssessmentAppealswiththeconcernedassessorastherespondentshallbe
filed within sixty (60) days from the appellants receipt of the written notice of
assessmentfromtheassessor;or

b. If the subject matter of the appeal is the denial by the treasurer of a

claimforrefundorcreditofrealtytaxespaidunderprotestunderSection252of
R.A. 7160, without questioning the validity or correctness of the assessment
madebytheassessor.

(i) theappealshallbefiledwiththeLocalBoardofAssessmentAppeals
with the treasurer as the respondent within sixty (60) days after
appellantsreceiptofthewrittennoticefromthetreasurerdenyingthe
claim, if such denial is made by the treasurer within sixty (60) days
afterthetreasurersreceiptoftheclaimforrefundorcredit;or

(ii) ifthetreasurerfailstoactontheclaimwithinsixty(60)daysfromhis
receipt thereof, the appeal shall be filed with the Local Board of
AssessmentAppealswithinsixty(60)daysafterthelapseofsixty(60)
daysfromthedatetheclaimwasfiledwiththetreasurer;or

c. If the appeal refers to the denial by the treasurer of a claim under

Section 253 of R.A. 7160 for refund or credit of realty taxes, or any other tax
leviedunderTitleTwo,BookIIofR.A.7160,paidbutlaterfoundtobeillegalor
erroneousbycompetentauthority:

(iii) theappealshallbefiledwiththeLocalBoardofAssessmentAppeals
with the treasurer as the respondent within sixty (60) days after
appellantsreceiptofthewrittennoticefromthetreasurerdenyingthe
claim, if such denial is made by the treasurer within sixty (60) days
afterthetreasurersreceiptoftheclaimforrefundorcredit;or

(i) ifthetreasurerfailstoactontheclaimwithinsixty(60)daysfromhis
receipt thereof, the appeal shall be filed with the Local Board of
AssessmentAppealswithinsixty(60)daysafterthelapseofsixty(60)
daysfromthedatetheclaimwasfiledwiththetreasurer.

SEC.3.HowAppealisTakenAnappealtotheLocalBoardofAssessment
AppealsistakenbyfilingwiththeLocalBoardapetitionunderoathintheform
prescribed for the purpose, together with copies of tax declarations, and such
affidavitsordocumentssubmittedinsupportthereof.

SEC.4.CaptionandTitleThepartyinitiatinganappealtotheLocalBoard
ofAssessmentAppealsshallbecalledthePetitionerAppellantandtheadverse
partyshallbecalledtheRespondentAppellee.

SEC.5.TimetoFileAnswerorCommentUponreceiptofanappeal,the
LocalBoardconcernedshallassignthecasenumberthereonandforthwithissue
anOrderaddressedtotheRespondentAppellee,copyfurnishedthePetitioner
Appellant, advising the RespondentAppellee of the filing of such appeal with a
noticethat,unlesstheRespondentAppelleefileshisAnswertoorCommenton
said appeal within fifteen (15) days from receipt of such Order, Respondent
Appellee shall be considered and declared in default and the Local Board shall
proceedtohearandresolvetheappeal.Acopyoftheappeal,togetherwithall
copiesoftheannexesthereto,shallbeattachedtothesaidOrder.

SEC. 6. Effect of Appeal on Collection of Taxes In accordance with the

provisionsofSection231ofR.A.7160,anappealonassessmentofrealproperty
made under the provisions Title Two, Book II of R.A. 7160 shall, in no case,
4

suspendthecollectionofthecorrespondingrealtytaxesonthepropertyinvolved
as assessed by the provincial or city assessor, or municipal assessor in the
Metropolitan Manila Area, as the case may be. However, payment of the same
taxes by appellant, under protest or otherwise, is not a condition precedent to
thehearingoftheappealbytheLocalBoardconcerned.

RULEV
LEGALFEESPAYABLETOTHE
LOCALBOARDOFASSESSMENTAPPEALS

SEC.1.LegalFeesNoappealtotheLocalBoardofAssessmentAppeals
shall be considered filed unless the following fees are paid to the Local Board
concerned:

(a) Filing Fees The filing fees shall be in accordance with the following
table:

AMOUNTOFDISPUTEDREALTYTAX
ASSESSMENTINVOLVED
LessthanP50,000.00
P50,000.00ormorebutlessthanP200,000.00
P200,000.00ormorebutlessthanP400,000.00
P400,000.00ormorebutlessthanP600,000.00
P600,000.00ormorebutlessthanP800,000.00
P800,000.00ormorebutlessthanP1,000,000.00
P1,000,000.00ormorebutlessthanP2,000,000.00
P2,000,000.00ormorebutlessthanP3,000,000.00
P3,000,000.00ormorebutlessthanP4,000,000.00
P4,000,000.00ormorebutlessthanP5,000,000.00
P5,000,000.00ormorebutlessthanP6,000,000.00
P6,000,000.00ormorebutlessthanP7,000,000.00
P7,000,000.00ormorebutlessthanP8,000,000.00
P8,000,000.00ormorebutlessthanP9,000,000.00
P9,000,000.00ormorebutlessthanP10,000,000.00
P10,000,000.00ormore

CORRESPONDING
FILINGFEESDUE
P300.00
450.00
600.00
800.00
1,000.00
1,200.00
2,100.00
3,000.00
3,900.00
4,800.00
5,700.00
6,600.00
8,400.00
9,300.00
10,200.00
P10,200.00forthefirst
P10,000,000 plus P100
for every P100,000.00,
or fraction thereof, in
excess of P10,000,000.
In no case, however,
shall the total fees
exceed P12,000.00 per
case.

(b) LegalResearchFund(LRF)InaccordancewithSec.4ofR.A.3870,as
amended,theadditionalamountofonepercent(1%)oftheapplicable
filing fees imposed under the immediately preceding section, but not
lowerthantenpesos(P10.00)ineachcase,shallbecollectedasLegal
ResearchFundforthebenefitoftheUniversityofthePhilippinesLaw
Center(UPLawCenter).

RULEVI
PROCEDUREBEFORETHE
CENTRALBOARDOFASSESSMENTAPPEALS

SEC. 1. Composition of the Central Board of Assessment Appeals The

CentralBoardofAssessmentAppealsshallbecomposedofachairmanandtwo
(2) members to be appointed by the President, who shall serve for a term of
seven (7) years, without reappointment. Of those first appointed, the chairman
shallholdofficeforseven(7)years,onememberforfive(5)yearsandtheother
member for three (3) years. Appointment to any vacancy shall be only for the
unexpiredportionordesignatedinatemporaryoractingcapacity.Thechairman
and members of the Central Board shall be Filipino citizens, at least forty (40)
yearsoldatthetimeoftheirappointment,andmembersoftheBarorCertified
Public Accountants for at least ten (10) years immediately preceding their
appointment. The chairman of the Central Board shall have a salary grade
equivalent to the rank of Director III under the Salary Standardization Law
exclusive of allowances and other emoluments. The members of the Central
BoardshallhavethesalarygradeequivalenttotherankofDirectorIIunderthe
SalaryStandardizationLawexclusiveofallowancesandotheremoluments.

The Central Board of Assessment Appeals, in the performance of its

powersandduties,mayestablishandorganizestaffs,offices,units,prescribethe
titles, functions and duties of their members and adopt its own rules and
regulations.

SEC. 2. Quorum A majority of the members of the Central Board shall

constitute a quorum to decide any matter before it relative to its rulemaking
power and adjudicatory functions, and the vote of the majority of its members
shallbenecessarytopromulgateadecision,resolutionorfinalorder.

SEC.3.HearingOfficersThereshallbeHearingOfficerstobeappointed
bytheCentralBoardofAssessmentAppealspursuanttocivilserviceslaws,rules
andregulations,oneeachforLuzon,VisayasandMindanao,whoshallholdoffice
inManila,CebuCityandCagayandeOroCity,respectively,andwhoshallserve
foratermofsix(6)yearswithoutreappointmentuntiltheirsuccessorshavebeen
appointedandqualified.TheHearingOfficersshallhavethesamequalifications
asthoseofJudgesoftheMunicipalTrialCourts.TheHearingOfficersshallhave
the salary grade equivalent to the rank of Director I under the Salary
StandardizationLawexclusiveofallowancesandotheremoluments.

The Hearing Officers, as may be directed by the Central Board, shall try
andreceiveevidenceontheappealedcases.Intheperformanceoftheirduties,
the Hearing Officers shall have the power to summon witnesses, administer
oaths, conduct ocular inspections, take depositions, and issue subpoena and
subpoenaducestecum.

SEC. 4. Jurisdiction of the Central Board The Central Board shall have
exclusive jurisdiction to hear and decide all appeals from the decisions,
resolutionsandfinalordersoftheLocalBoards.
6

SEC. 5. How Appeal is Taken An appeal to the Central Board shall be

taken by filing a Notice of Appeal and the Appeal itself with the Local Board
which rendered the decision, resolution or final order appealed from. At the
sametime,five(5)legiblytypewrittenorprintedcopiesoftheNoticeofAppeal
and the Appeal shall be filed with the Central Boards main headquarters in
Manila or the latters field office in the area where the property involved is
located,afterservingcopiesthereoftotheadversepartyorhiscounsel.

SEC.6.RequisitesforPerfectionofAppealTheappealshall:(a)statethe
datethe appellantreceived theappealed decision,resolution orfinal order; (b)
be verified by the appellant himself; (c) be in the form of a memorandum of
appealwhichshallstatethegroundsrelieduponandtheargumentsinsupport
thereof,andthereliefprayedfor;and(c)beaccompaniedby:(1)acertificateof
nonforumshopping;(2)proofofserviceupontheadverseparty;and(3)proofof
paymentoftherequiredlegalfeeslaiddownunderRuleIVhereof.

The filing of an appeal without complying with all the requisites afore
statedshallnotstoptherunningoftheperiodforperfectinganappeal.

SEC.7.CaptionandTitleThepartyappealingtotheCentralBoardshall
becalledthePetitionerAppellantorRespondentAppellant,asthecasemay
be, and the opposing party shall be called the RespondentAppellee or
PetitionerAppellee, as the case may be. The full names of all the parties in
interest,whethernaturalorjuridicalpersonsorentitiesauthorizedbylaw,shall
be stated in the caption of the petition and other pleadings filed before the
CentralBoard.

Uponreceiptoftheappeal,theSecretaryoftheCentralBoardshalldocket
andassignthesamewithacasenumber.Appealedcasesshallbeconsecutively
numberedintheorderofreceipt.Thecasenumbersforappealscomingfromthe
LuzonareashallbeprecededbyL;thoseforappealscomingfromtheVisayas
area,V;andthoseappealscomingfromtheMindanaoarea,M.Theparties
shallplacethecasenumbersoassignedonallsubsequentpleadingsfiledrelative
thereto.

SEC. 8. When to File Answer or Comment The appellee may, within

fifteen (15) days from his receipt of a copy of the appeal, file his answer to or
commentontheappeal,infive(5)legiblytypewrittenorprintedcopies,withthe
main headquarters of the Central Board or the latters field office in the are
where the property involved is located, after serving copies thereof to the
adversepartyorhiscounsel.

SEC. 9. Transmittal of Records on Appeal Within ten (10) days from

receipt of the Notice of Appeal, the Local Board which rendered the decision,
resolutionororderappealedfrom,shalltransmitthecompleteoriginalrecordsof
thecaseonappeal,togetherwiththetranscriptofstenographicnotes,ifany,to
themainheadquartersoftheCentralBoardorthelattersfieldofficeinthearea
where the property involved is located. The said records, with pages
7

consecutively numbered from the earliest document to the latest, shall be

accompanied by a certificate tothe effect that the same constitute the original
andcompleterecordsofthecaseinvolved.

SEC. 10. Period to Decide As far as practicable, the Central Board shall
decidecasesbroughtbeforeitonappealwithinninety(90)daysfromsubmission
thereof.

SEC. 11. Contents of Decisions of the Central Board The decisions,

resolutions or final orders of the Central Board shall be based on substantial
evidenceorsuchrelevantevidenceonrecordasareasonablemindmightaccept
asadequatetosupporttheconclusion.

SEC.12.MotionforReconsiderationWithintheperiodforperfectingan
appeal from the decision, resolution or final order of the Central Board, the
aggrievedpartymayfileamotionforreconsideration,afterservingtheadverse
partywithacopythereof:Provided,Thatonlyonesuchmotionshallbeallowed.

SEC.13.OppositiontotheMotionforReconsiderationTheadverseparty
may, within ten (10) days from receipt of a copy of the Motion for
Reconsideration, file an Opposition thereto. Failure to do so shall render the
motiondeemedsubmittedforresolution.

SEC.14.WithdrawalofAppealTheappellantmaywithdrawhisappealat

any time before the resolution thereof by the Central Board by filing a written
notice of withdrawal with the Central Board, after furnishing a copy thereof to
the adverse party. The Central Board, upon receipt of such withdrawal, shall
enter a memorandum thereof upon the docket of the case. The parties 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
sameeffectasthatofdismissaloftheappeal.

SEC. 15. Entry of Judgment The decisions, resolutions or orders of the

CentralBoardshallbeenteredintheBookofEntriesofDecisionsassoonasthey
become final. Each entry shall be signed by the Secretary of the Board with a
notationwhensuchdecision,resolutionororderhasbecomefinalandexecutory.

Thereafter, the Secretary shall notify in writing the parties concerned of

suchentriesofjudgment,quotingthedispositiveportionsthereofandspecifying
therespectivedateswhentheybecamefinal.

RULEVII
LEGALFEESPAYABLETOTHE
CENTRALBOARDOFASSESSMENTAPPEALS

SEC. 1. Legal Fees No appeal to the Central Board shall be considered

filedunlessthefollowingfeesarepaidtotheCentralBoard:

(a) Filing Fees For filing of an appeal from the decision, resolution or final
order of the Local Board, including a petition for intervention, the filing
feesshallbebasedonthefollowingtable:

AMOUNTOFDISPUTEDREALTYTAX
ASSESSMENTINVOLVED
LessthanP50,000.00
P50,000.00ormorebutlessthanP200,000.00
P200,000.00ormorebutlessthanP400,000.00
P400,000.00ormorebutlessthanP600,000.00
P600,000.00ormorebutlessthanP800,000.00
P800,000.00ormorebutlessthanP1,000,000.00
P1,000,000.00ormorebutlessthanP2,000,000.00
P2,000,000.00ormorebutlessthanP3,000,000.00
P3,000,000.00ormorebutlessthanP4,000,000.00
P4,000,000.00ormorebutlessthanP5,000,000.00
P5,000,000.00ormorebutlessthanP6,000,000.00
P6,000,000.00ormorebutlessthanP7,000,000.00
P7,000,000.00ormorebutlessthanP8,000,000.00
P8,000,000.00ormorebutlessthanP9,000,000.00
P9,000,000.00ormorebutlessthanP10,000,000.00
P10,000,000.00ormore

CORRESPONDING
FILINGFEESDUE
P500.00
P1,000.00
P1,500.00
P2,000.00
P2,500.00
P3,000.00
P4,000.00
P5,000.00
P6,000.00
P7,000.00
P8,000.00
P9,000.00
P10,000.00
P11,000.00
P12,000.00
P12,000.00 for the first
P10,000,000plusP500for
every P500,000.00, or
fractionthereof,inexcess
of P10,000,000. In no
case, however, shall the
total
fees
exceed
P15,000.00percase.

(b) Legal Research Fund (LRF) In accordance with Sec. 4 of R.A. 3870, as
amended, the additional amount of one percent (1%) of the applicable
filing fees imposed under the immediately preceding section, but not
lower than ten pesos (P10.00) in each case, shall be collected as Legal
Research Fund for the benefit of the University of the Philippines Law
Center(UPLawCenter).

RULEVIII
REPEALANDEFFECTIVITY

SEC.1.RepealingClauseAllrulesofprocedurebeforetheLocalBoardof
AssessmentAppealsand/ortheCentralBoardofAssessmentAppealsheretofore
existingareherebyrepealed.

SEC. 2. Separability Clause If, for any reason or reasons, any part or

provisions of these Rules shall be held to be unconstitutional or invalid, other

partsorprovisionshereofwhicharenotaffectedtherebyshallcontinuetobein
fullforceandeffect.

SEC. 3. Effectivity Clause These Rules shall take effect fifteen (15) days
afterthefilingofthree(3)certifiedcopiesoftheseRuleswiththeUniversityof
9

the Philippines Law Center/Office of the National Administrative Register, or

fifteen (15) days after complete publication of these Rules in a newspaper of
generalcirculationandintheOfficialGazette,whichevercomeslater.

DONE, in the City of Manila, this 9th day of July, in the year of our Lord,
TwoThousandandThirteen.

(SIGNED)

OFELIAA.MARQUEZ
Chairman

(SIGNED)

ROBERTOR.GEOTINA

Member

(SIGNED)

CAMILOL.MONTENEGRO
Member

10