Tax notes: Protesting a real property tax assessment

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Monday, January 13, 2014

WHEN a taxpayer is not satisfied with the assessment or reasonableness of a real property tax assessment, a protest may be filed to the provincial or city treasurer, or municipal treasurer within 30 days from the payment of the tax. However, no protest to the real property assessment will be entertained unless the taxpayer first pays the tax.

If the protest is denied or not acted upon within a 60-day period, the taxpayer or real property owner may

appeal or directly file a verified petition with the Local Board of Assessment Appeal (LBAA) within 60 days from denial of the protest or receipt of the notice of assessment, as provided in Section 226 of RA 7160. If the taxpayer is not satisfied with the decision of the LBAA, he may elevate the same to the Central Board of Assessment Appeal (CBAA), which exercises 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.


An appeal may be taken to the CBAA by filing a notice of appeal within 30 days from receipt thereof.

The requirement to first pay the real property tax “under protest” also applies in cases where a taxpayer.

or real property owner claims an exemption from payment of real property tax.

According to the Supreme Court in the case of Camp John Hay Development Corporation v. Central Board of Assessment Appeal, GR 169234, October 2, 2013, a claim for tax exemption, whether full or partial, does not deal with the authority of the local assessor to assess real property tax, but merely raises a question regarding the reasonableness or correctness of an assessment, which requires compliance with the payment of real property tax “under protest” under Section 252 of the Local Government Code of 1991.

Published in the Sun.Star Cebu newspaper on January 14, 2014.


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