Rules: Central Board Assessment Appeals

Construction and rules application

The rules must be liberally construed to promote just, speedy, and inexpensive determination of actions related to real property assessment and the collection of realty tax under the Local Government Code and other related assessment laws.
Where no applicable provision exists, the pertinent provisions of the Revised Rules of Court of the Philippines may be applied in a suppletory manner in proceedings before the Central Board.
The application of the Revised Rules of Court is without strictly adhering to the technical rules of evidence.

Definitions and core terms

The term “Central Board” refers to the Central Board of Assessment Appeals.
The term “Local Board” refers to the Boards of Assessment Appeals of every province or city, including the municipalities within the Metropolitan Manila Area.

Central Board composition, quorum, and operations

The Central Board consists of a Chairman and two (2) Members.
All three members are appointed by the President for fixed terms as provided under the Local Government Code of 1991.
A majority of the members constitutes a quorum to decide matters relating to the Central Board’s rule-making power and adjudicatory functions.
The vote or concurrence of a majority of the members constituting a quorum is required to promulgate a decision, resolution, or order.
The Central Board holds office at the EDPC Building, Bangko Sentral ng Pilipinas Complex, Roxas Blvd., Manila.
The Central Board may conduct hearings on its own on dates, times, and places it designates, taking into consideration the interest of the parties.

Supervision and exclusive appellate jurisdiction

The Central Board exercises supervision over Local Boards and promulgates rules and regulations relative to Local Board proceedings.
The Central Board has exclusive jurisdiction to hear and decide all appeals from Local Board decisions, orders, and resolutions involving:
- contested assessments of real properties;
- claims for tax refund and/or tax credits; and
- overpayments of taxes.
The Central Board’s appellate coverage includes appeals from Local Board rulings in cases involving:
- contested assessments of real properties;
- refund of taxes overpaid and tax credits; and
- protests against special levies.

Appeal procedure and filing requirements

Any party aggrieved by a Local Board decision, resolution, or order may appeal to the Central Board.
The appeal must be filed within thirty (30) days from and after receipt by the appellant of the Local Board’s decision, resolution, or order.
An appeal is taken by filing a written notice of appeal and the appeal itself either:
- personally or by registered mail with the Local Board that rendered the decision, resolution, or order; or
- directly with the Central Board or its field office in the area where the real property is located.
A copy of both the notice of appeal and the appeal must be served on the adverse party or the adverse party’s attorney.
The appeal must clearly state and distinguish:
- the Local Board decision, resolution, or order appealed from;
- the date appellant received a copy;
- the grounds relied upon; and
- the arguments in support.
The appellee may file an answer or comment within ten (10) days from and after receipt of the appeal, and must serve a copy on the appellant.
Within ten (10) days from receipt of the notice of appeal (or from notice by the Central Board that an appeal has been filed—whichever comes first), the Local Board must transmit to the Central Board the complete original records of the case, including transcripts of stenographic notes, if any.
The transmitted records must be paginated from the earliest document to the latest and must include a certification that the records are the original and complete records of the case.
Upon receipt of the appeal, the Central Board Secretary dockets and assigns a consecutive case number in order of receipt.
Case numbering follows geography:
- appeals from Luzon are numbered L-___;
- appeals from Visayas are numbered V-___; and
- appeals from Mindanao are numbered M-___.
The assigned case number must be placed on all subsequent pleadings filed in relation to the case.
No appeal is considered filed unless the docketing fee is paid in legal tender or by postal money order made payable to the Central Board.
The docketing fee is based on the realty tax assessment involved; if the assessment cannot be determined, the fee is P500.00 per appeal, and when the assessment is determinable it is computed by the following schedule:
- Over P200,000.00 and Not Over P300,000.00: P100.00
- Over P300,000.00 and Not Over P400,000.00: P150.00
- Over P400,000.00 and Not Over P500,000.00: P300.00
- Over P500,000.00: P500.00
- Exempt: P500.00
An appeal does not suspend the collection of the corresponding realty taxes on the property subject of the appeal as assessed by the assessor, without prejudice to subsequent adjustment depending on the final outcome.
If the corresponding realty taxes are not paid, the Central Board may nonetheless entertain the appeal by requiring the appellant to file a bond to guarantee payment of the taxes if found due, subject to approval by the Central Board.
The appellant may withdraw the appeal at any time before resolution by filing a written notice of withdrawal with the Central Board; the Central Board enters a memorandum on the docket.
Withdrawal ends the appeal proceedings, and withdrawal has the same effect as dismissal.

Timeframes and finality of Central Board rulings

The Central Board must decide cases brought on appeal within twelve (12) months from the dates of receipt.
A Central Board decision becomes final and executory fifteen (15) days after receipt by the appellant or appellee, as the case may be.
If a petition for reconsideration is filed on time, the decision—modified as may be done by a resolution on the petition—becomes final and executory fifteen (15) days after receipt by the appellant or appellee of the copy of the resolution.
Decisions determining the merits must be:
- in writing;
- signed by the members of the Central Board; and
- stating clearly and distinctly the facts and the law on which they are based.
Merits decisions must be filed with the Secretary of the Board.
When final, the decision or order is entered in the Book of Entries of Decisions with a notation on the dispositive portion, and the entry is signed by the Secretary confirming finality.
After finality, the Secretary returns the complete original records to the Local Board concerned, together with a certified copy of the decision or order.

Motions for reconsideration and oppositions

The Central Board resolves petitions for reconsideration of its decisions, resolutions, or orders.
An aggrieved party may file a motion for reconsideration within fifteen (15) days from receipt of the Central Board decision, resolution, or order sought to be reconsidered.
The adverse party must be furnished with a copy of the motion for reconsideration.
Only one (1) petition for reconsideration is entertained.
The adverse party may file opposition within ten (10) days from receipt of a copy of the motion.
The motion for reconsideration, together with the opposition, is set for hearing on the next “Motion Daya” by the Central Board Secretary.
If no opposition is filed within the period stated for opposition, the motion for reconsideration is considered submitted for resolution unless the Central Board deems it necessary to hear oral arguments, in which case it issues the proper order.

Parties, pleadings, and copies

The owner of the property involved, or the person with legal interest, is called the Petitioner-Appellant or Petitioner-Appellee, depending on the role.
The Local Board concerned is always called the Appellee.
The Assessor or Treasurer is called the Respondent-Appellant or Respondent-Appellee, depending on the role.
Appeals and other pleadings must be typewritten, double-spaced, on plain bond paper sized 8 1/2 x 13 inches.
Citations must be indented at least one (1) inch from the left and right margins and must be single-spaced.
Six (6) copies of the appeal, including the original, must be filed.

Hearing officers and delegated fact-finding

There are three (3) Hearing Officers appointed by the Central Board.
One Hearing Officer each covers Luzon, Visayas, and Mindanao, holding office in:
- Manila,
- Cebu City, and
- Cagayan de Oro City, respectively.
Hearing Officers assist the Central Board in adjudicatory and rule-making functions to ensure matters and appeals involving contested assessments and collections are decided expeditiously.
Upon direction of the Central Board, Hearing Officers conduct hearings of appeals in their respective venues.
Hearing Officers may receive new evidence relevant to issues raised and decided in the Local Board relative to the appeals.
Hearing Officers are authorized to:
- summon witnesses;
- take depositions;
- issue subpoenas and subpoenas duces tecum;
- administer oaths for matters related to their duties;
- after due notice, conduct ocular inspections of the real property whenever deemed necessary.
Within sixty (60) days after termination of the proceedings before them, Hearing Officers must submit to the Central Board full and accurate reports of findings and recommendations.
Reports must be accompanied by proposed decisions for the appeals concerned.

Secretary’s functions, service, and records

There is a Secretary who keeps and maintains books necessary for recording all papers and proceedings before the Central Board.
Papers filed with the Central Board must bear a stamp indicating the date received.
The Secretary must promptly issue and serve notices, orders, decisions, or resolutions to parties or their authorized counsels or representatives.
The Secretary attends Central Board meetings and takes minutes.
The Secretary prepares the calendar of hearings and sessions.
The Secretary issues certified copies of decisions, resolutions, orders, or transcripts of stenographic notes upon payment of applicable standard fees.
An assessor, a treasurer, or a pauper litigant defined by law is exempt from payment of such fees.

Repeal and immediate effect

All existing rules and regulations inconsistent with these rules are repealed or modified accordingly.
These rules take effect immediately.