Real Property Taxation

Fundamental Principles
1. Current and fair market value is the basis of appraisal
2. Uniformity in classification in each LGU

should be observed

3. Actual use of the property is the basis of classification

4. Appraisal, assessment, ley and collection should not be let to
any private person
5. Equitable appraisal and assessment

Nature and Characteristic of Real Property Tax

Is a direct tax on ownership or possession of lands and buildings or
other improvements thereon payable regardless of whether the
property is used or not
Ad valorem tax the assessed value is the tax base
Proportionate the tax is calculated on the basis of a certain
percentage of the value of the property assessed
Indivisible single obligation
Local Tax
Real Property Taxation covers the administration, appraisal,
assessment, levy and collection of RPT (includes land building, other
structures including machineries)

Administration of the Real Property Tax.

The provinces and cities, including the municipalities

within the Metropolitan Manila Area, shall be
primarily responsible for the proper, efficient and
effective administration of the real property tax.

ppraisal And Assessment of real

property tax
Rule on appraisal of RPT at FMV
Declaration of Real property
Listing of real property in the assessment rolls
Preparation of schedules of FMV
Classes of Real property
Actual Use of real property
Assessment of real property
Assessment of machinery

How is fair market value determined?

In Allied Banking Corporation v. Quezon City Section 3 of City Ordinance
No. 357 of Quezon City was sought to be nullified insofar as it adopted a
method of assessment or appraisal of real property contrary to the 1991
LGC, its IRRs and Local Assessment Regulations No. 1-92. Accordingly,
[the Supreme Court held that Section 3 of the ordinance] directing that
the real property tax be based on the actual amount reflected in the
deed of conveyance or the prevailing BIR zonal value is invalid not only
because it mandates an exclusive rule in determining the fair market
value but more so because it departs from the established procedures
stated in the Local Assessment Regulations No. 1-92 and unduly
interferes with the duties statutorily placed upon the local assessor by
completely dispensing with his analysis and discretion which the [1991
LGC and its IRRs] require to be exercised. An ordinance that contravenes
any statute is ultra vires and void. [Allied Banking Corporation v.
Quezon City Government, GR No. 154126, 11 Oct. 2005.]

Declaration of Real property

Cenido v. Apacionado, GR No. 132474,19 Nov. 1999
One issue in the case of Cenido v. Apacionado was the
validity of Tax Declaration No. 02-0368 in the name of Cenido
over a parcel of land in Rizal. The answer to this issue hinged
on another more substantive issue, that is, whether Cenido
validly acquired the subject property, being the sole
illegitimate son of Aparato. The Supreme Court found that
Cenido failed to prove any successional or administrative
rights to Aparatos estate. The Real Property Tax Code
provided that realty tax shall be assessed in the name of the
person owning or administering the property on which the
tax was levied. Cenido neither owned nor administered the
subject property. Hence, Tax Declaration No. 02-0368 in
Cenidos name must be declared null and void. [


How may exemption from real property tax be proven
In Provincial Assessor of Marinduque v. Court of Appeals, Marcopper Mining
Corporation was assessed realty taxes due on its real properties in Marinduque,
including its Siltation Dam and Decant System which was covered by Tax
Declaration No. 05-35697. Marcopper protested the realty taxes assessed on the
Siltation Dam and Decant System on the ground that the subject property was
exempt from real property taxation under Section 234(e) of the 1991 LGC. On
whether Marcopper complied with the evidentiary requirements for exemption for
real property taxation prescribed under Section 206 of the 1991 LGC, the Supreme
Court had this to say: The burden is upon the taxpayer to prove, by clear and
convincing evidence, that his claim for exemption has legal and factual basis. As
aptly pointed out by petitioner, there is no allegation nor evidence in respondents
pleadings that it had complied with the procedural requirement under Section
206. There is nothing in the records that would indicate that, within 30 days from
its filing of Tax Declaration No. 05-35697 on November 17, 1993, respondent filed
with the provincial assessor an application for exemption or any documentary
evidence of the exempt status of the subject property. [Province of Assessor of
Marinduque v. Court of Appeals, GR No. 170532, 30 Apr. 2009.]

Appraisal and Assessment of Real

Property
Tax

Declaration of real property

Sworn statement declaring the true current FMV filed with the
LGU assessor once every 3 years

Refusal or failure to make such declaration: Assessor shall

declare the property in the name of the defaulting owner or
against an unknown owner and assess the property for
taxation

Responsibilities of the Register of Deeds in relation to

the real property taxation
To ascertain whether or not any real property entered
into the Registry of Property has escaped discovery and
listing for the purpose of taxation
It shall be the duty of the register of deeds to required
every person who shall present for registration of a
document of transfer, alienation, or encumbrance of
real property to accompany the same with a certificate
to the effect that the real property subject of transfer,
alienation or encumbrance has been fully paid of all real
property taxes due thereon,

Properties which are liable for Real

property tax
Land
Buildings
Machinery and
Other improvements not otherwise exempted under the
LGC

Classification of Land for purposes of Assessment

Commercial
Agricultural
Residential
Mineral
Industrial
Timberland
Special Hospitals, Cultural and scientific purposes ; owned
and used by local water districts; GOCCs rendering essential
public services in the supply and distribution of water and/or
generation or transmission of electric power

City Assessor of Cebu City v. Association of Benevola

de Cebu, Inc., GR No. 152904, 8 June 2007.
* In City Assessor of Cebu City v. Association of Benevola de Cebu,
Inc., petitioner was a non-stock non-profit organization which owned
Chong Hua Hospital (CHH) in Cebu City. It likewise owned the CHH
Medical Arts Center (CHHMAC). The City Assessor assessed the CHHMAC
building as commercial and applied the assessment level of 35% for
commercial buildings, and not the 10% special assessment currently
imposed for CHH and its other separate buildings. Was the medical arts
center built by the hospital to house its doctors a separate commercial
establishment or an appurtenant to the hospital? The Supreme Court
classified the CHHMAC building as special for the following reasons:
(1) CHHMAC was an integral part of CHH; (2) the CHHMAC facility was
incidental to and reasonably necessary for the operations of CHH; and
(3) charging rentals for the offices used by its accredited physicians
was a practical necessity and could not be equated to a commercial
venture.

Appraisal and Assessment of RPT

Rule on appraisal of real property at FMV
Real property shall be classified, valued and assessed on the
basis of actual use regardless of where located, whoever owns it
and whoever uses it.
Unpaid RPT attached to the property and are chargeable against
the person who had actual or beneficial use and possession of it,
regardless whether or not he is the owner.

Properties Exempt from RPT

Owned by the Republic or its political subdivisions ( except
when beneficial use has been granted to a taxable person)
Charitable institutions, churches, parsonages, convents
appurtenant thereto, mosques, non profit or religious
cemeteries, buildings and improvements actually directly and
exclusively used for religious, charitable or educational
purposes.
Those owned by Cooperatives
Machineries and equipment for pollution control and
environmental protection.

Appraisal and assessment of real

property tax
Listing of Real property in assessment rolls

Appraisal and Assessment of Real

Property Tax
Preparation of schedules of FMV
Authority of assessor to take evidence, he may
Summon owners or persons having legal interest or
witnesses
Administer oaths, or
Take depositions

Amendment of schedule of FMV- local assessors may

recommend amendments to correct errors in valuation

Assessment of real property

Assessment the act or process of determining the
value of the property, or proportion thereof subject to
tax, including the discovery listing, classification and
appraisal of properties
Assessment levels the percentage applied to the FMV
to determine the taxable value of the property
Assessed value or taxable value = FMV x assessment
level ;assessed value x tax rate = RPT

Classes of Real Property for Assessment

purposes
Residential
Agricultural
Commercial
Industrial
Mineral
Timberland
Special

Assessment levels shall be fixed by ordinances of the

Sangguniang Panlalawigan, Sangguniang Panlungsod or
Sangguniang Bayan of a municipality within
metropolitan Manila Area at rates not exceeding
prescribed in the LGC

Assessment Levels presently

prescribe in the lGC
Residential 20%
Agricultural 40%
Commercial 50%
Industrial - 50%
Mineral 50%
Timberland 20%

General Revisions
General revisions of assessments and property
classification is done every 3 year

Date of Effectivity of Assessment or

Reassessment
All Assessments or reassessment made after the 1st day
of January of any year shall take effect on the 1st day of
January of the succeeding year. Section 221 of the LGC

In Province of Nueva Ecija v. Imperial Mining Co., Inc., IMC leased from the government
mining claims with the right to explore, develop, mine, extract, and dispose of mineral
products. In the 1968 lease contract, it was stipulated that IMC would pay the realty tax on
all buildings and other improvements built on the land leased. The contract was silent on the
obligation of IMC to pay realty tax on the mineral land itself. In 1974, the Provincial Assessor
declared the leased property in the name of IMC and assessed the latter for real property tax.
At the time the lease contract was executed between the parties, the prevailing law was CA
No. 470. Under this law, the basis of realty taxation was ownership or interest tantamount to
ownership. In 1974, PD No. 464, otherwise known as the Real Property Tax Code, came into
being. It changed the basis of real property taxation from ownership or interest tantamount
to ownership to actual use, even if the user was not the owner. [This actual use standard was
carried over to the 1991 LGC.] In the year 1974 and henceforth, was IMC liable to pay real
property tax on the leased mineral land? The Supreme Court answered in the affirmative.
Under the provisions of PD No. 464, IMC was subject to the payment of realty tax on the
mineral land leased by it from the government. However, since PD No. 464 took effect on 1
June 1974 and the assessment in pursuant thereof was made after 1 January 1974, [applying
now Section 221 of the LGC] the liability of IMC for real property tax on the leased mineral
land should start on 1 January 1975. [Province of Nueva Ecija v. Imperial

Steps to be followed for the mandatory conduct of

general revision of real property assessment Lpopez v
City of Manila
Preparation of the Schedule of FMV
The enactment of ordinances
Levying an annual ad valorem tax on real property and
an additional tax accruing to the SEF fixing the assessment
levels to be applied to the market values of real properties
Providing necessary appropriation to defray expenses
incident to general revision of real property assessments
Adopting the Schedule of Fair market values preapred by
the assessors

Lopez v City of Manila GR No. 127139, 19 Feb

1999.
steps in computing real property tax
Ascertain the assessment level of the property
Multiply the market value by the applicable assessment
level of the property; and
Find the tax rate which corresponds to the class of the
property and multiply the assessed value by the
applicable tax rates;
Market value x Assessment Level (%0 Assessed value
Assessed value x Tax rate = Real property tax payable

Assessment of property subject to Back

taxes
Real property declared for the first time shall be
assessed for back taxes for the period it would have
been liable but in no case more than 10 years prior to
the date of initial assessment
Computation based on the schedule of values
corresponding to the period
Taxes shall be subject to 2 % per month

Assessment of Machinery
FMV of brand new machinery is the acquisition cost; in
all other cases , FMV divided by the remaining economic
life
If imported acquisition cost includes, freight insurance,
custom duties, plus all inland transportation cost

Person having legal interest

In National Power Corporation v. Province of Quezon, the Province of
Quezon assessed Mirant Pagbilao Corporation for unpaid realty taxes
for the machineries located in its power plant in Pagbilao, Quezon.
NPC, which entered into a Build-Operate-Transfer Agreement with
Mirant, was furnished a copy of the tax assessment. Subsequently,
NPC protested the assessment before the LBAA, claiming entitlement
to tax exemptions pursuant to Sections 234(c) and 234(e) of the 1991
LGC. On NPCs legal standing to protest the assessment to the LBAA,
the Supreme Court held that NPC was not a person having legal
interest in the property, and that the phrase did not include an
entity that assumed another persons tax liability by contract.
Legal interest is defined as interest in property or a claim cognizable
at law, equivalent to that of a legal owner who has legal title to the
property.

Person having legal interest in the property

(1) in whose name the real property shall be listed, valued, and assessed;
(2) who may be summoned by the local assessor to gather information on which to base the
market value of the real property;
(3) who may protest the tax assessment before the LBAA and may appeal the latters decision
to the CBAA;
(4) who may be liable for the idle land tax, as well as who may be exempt from the same;
(5) who shall be notified of any proposed ordinance imposing a special levy, as well as who may
object the proposed ordinance;
(6) who may pay the real property tax;
(7) who is entitled to be notified of the warrant of levy and against whom it may be enforced;
(8) who may stay the public auction upon payment of the delinquent tax, penalties and
surcharge; and
(9) who may redeem the property after it was sold at the public auction for delinquent taxes.
[National Power Corporation v. Province of Quezon, GR No. 171586, 25 Jan. 2010.]

When are assessments appealable

to the LBAA?
* In Callanta v. Office of the Ombudsman, following a general revision of
assessments of real properties in Cebu City, notices of assessment together
with the new tax declarations were sent to property owners. Subsequently,
petitioners, who were officers and staff of the City Assessors Office,
without the authority of the LBAA, reduced the assessed values of certain
properties. Did the city officials had the authority to reconsider the earlier
issued notices of assessment? The Supreme Court answered in this wise:
whenever the local assessor sends a notice to the owner or lawful
possessor of real property of its revised assessed value, the former shall
thereafter no longer have any jurisdiction to entertain any request for a
review or readjustment. The appropriate forum where the aggrieved party
may bring his appeal is the LBAA, as provided by law. Otherwise stated,
the last action of the local assessor on a particular assessment shall be the
notice of assessment. It is the last action which gives the owner of the
property the right to appeal to the LBAA. [Callanta v. Office of the
Ombudsman, GR Nos. 115253-74, 30 Jan. 1998.]

In Systems Plus Computer College of Caloocan City v. Local Government of

Caloocan City, petitioner claimed its parcels of land were exempted from
payment of real property tax pursuant to Article VI, Section 28(3) of the 1987
Constitution and relevant provisions of the 1991 LGC. It further claimed that
the city governments denial of the application for tax exemption was not an
assessment that was appealable to the LBAA. The Supreme Court held that
the denial of the application was deemed an assessment, thus: [u]nder
Section 199(f), Title II, Book II, of the Local Government Code of 1991,
assessment is defined as the act or process of determining the value of a
property, or proportion thereof subject to tax, including the discovery, listing,
classification and appraisal of properties. Viewed from this broader
perspective, the determination made by the respondent City Assessor with
regard to the taxability of the subject real properties squarely falls within its
power to assess properties for taxation purposes subject to appeal before the
Local Board of Assessment Appeals. [Systems Plus Computer College of
Caloocan City v. Local Government of Caloocan City, GR No. 146382, 7 Aug.
2003.]

What is the effect of failure to appeal to the

LBAA within the prescribed period
* In FELS Energy, Inc. v. Province of Batangas, a lease contract was
entered into between National Power Corporation and Polar Energy,
Inc. (which later assigned its rights to FELS Energy, Inc.) over power
barges moored at Balayan Bay in Calaca, Batangas. In 1995, FELS
received an assessment of realty taxes on the power barges from the
Provincial Assessor. Instead of appealing to the LBAA as stated in the
notice of assessment and as required by Section 226 of the 1991 LGC,
NPC opted to file a motion for reconsideration of the Provincial
Assessors decision. The Supreme Court held that the remedy chosen
by petitioners was not sanctioned by law. Since petitioners failed to
appeal the assessment in due course, the Provincial Assessors
assessment became final, executory, and demandable. Perfection of
an appeal within the period therefor is both mandatory and
jurisdictional. [FELS Energy, Inc. v. Province of Batangas, GR Nos.
168557 and 170628, 16 Feb. 2007.]

In Davao Oriental Electric Cooperative, Inc. v. Province of

Davao Oriental, petitioner received two Notices of
Assessments dated 8 October 1985 and 10 October 1985 for
real property taxes. Petitioner did not file a protest on the
assessments before the LBAA as then required by PD No. 464
and went directly to court. The Supreme Court stated that
petitioner failed to exhaust its administrative remedies, and
the consequence for such failure was that the tax
assessments, as computed and issued by the Provincial
Assessor, became final. Petitioner was deemed to have
admitted the correctness of the assessment of its
properties. [Davao Oriental Electric Cooperative, Inc. v.
Province of Davao Oriental, GR No. 170901, 20 Jan. 2009.]

In Talento v. Escalada, Petron Corporation received from the Provincial Assessor of Bataan a notice
of assessment for real property taxes over its machineries and equipment in Limay, Bataan for the
period 1994 up to the second quarter of 2007. Petron appealed to the LBAA and sought the approval
of a surety bond in an amount close to Php 1.3 billion. Meanwhile, the Provincial Treasurer sent a
final notice of delinquent real property tax with a warning that the subject properties would be
levied and auctioned should Petron fail to settle the assessment due. Thereafter, the Provincial
Treasurer issued a Warrant of Levy. According to the Provincial Treasurer, only Petrons payment
under protest would bar the collection of the realty taxes due pursuant to Sections 231 and 252 of
the 1991 LGC. At issue was whether the collection of taxes could be suspended by reason of the
filing of an appeal to and posting of a surety bond with the LBAA. The Supreme Court stated that
the issues raised by Petron would have a direct bearing on the assessment made by the Provincial
Treasurer and it was necessary that these issues be first resolved before the subject properties
were sold in public auction. Additionally, the Supreme Court had occasion to point out that under
Rule V, Section 7 of the Rules of Procedure of the LBAA: An appeal shall not suspend the collection
of the corresponding realty taxes on the real property subject of the appeal as assessed by the
Provincial, City or Municipal Assessor, without prejudice to the subsequent adjustment depending
upon the outcome of the appeal. An appeal may be entertained but the hearing thereof shall be
deferred until the corresponding taxes due on the real property subject of the appeal shall have
been paid under protest or the petitioner shall have given a surety bond xxx. Here, Petron posted
a surety bond equivalent to the amount of the assessment due, in compliance with the above-cited
rule. [Talento v. Escalada, GR No. 180884, 27 June 2008.]

Power to Levy RPT

A province or city or a municipality within the
Metropolitan Manila Area may levy an annual ad
valorem tax on real property such as land, building,
machinery, and other improvement not hereinafter
specifically exempted.

Rates of Levy
A province or city or a municipality within the
Metropolitan Manila Area shall fix a uniform rate of
basic real property tax applicable to their respective
localities as follows:
(a) In the case of a province, at the rate not exceeding
one percent (1%) of the assessed value of real
property; and
(b) In the case of a city or a municipality within the
Metropolitan Manila Area, at the rate not exceeding
two percent (2%) of the assessed value of real
property.

The following are exempted from payment of the

real property tax:

(a) Real property owned by the Republic of the Philippines or any of its
political subdivisions except when the beneficial use thereof has been granted,
for consideration or otherwise, to a taxable person;
) Charitable institutions, churches, parsonages or convents appurtenant
thereto, mosques, nonprofit or religious cemeteries and all lands, buildings,
and improvements actually, directly, and exclusively used for religious,
charitable or educational purposes;
All machineries and equipment that are actually, directly and exclusively used
by local water districts and government-owned or -controlled corporations
engaged in the supply and distribution of water and/or generation and
transmission of electric power;
All real property owned by duly registered cooperatives as provided for under
R. A. No. 6938; and
) Machinery and equipment used for pollution control and environmental
protection.

Collection of Real Property Tax

Date of accrual
First day of January
It will constitute a lien from such date and shall be extinguished only
upon payment of delinquent tax

Collecting authority
City of municipal treasurer
May deputize barangay treasurer to collect

Duty of the assessor is to furnish local treasurer with the

assessment rolls
Notice and time to collect
On or before 31st of January each year, the Municipal or city
treasurer may post a notice of dates when tax maybe paid without
interest

Periods within which to collect RPT

Within 5 years within which they become due
In case of fraud 10 years from discovery of such fraud
Period maybe suspended under the following circumstances
Local treasurer is legally prevented from collecting tax
Owner or the person having legal interest requests for
reinvestigation and executes a waiver in writing before the
expiration of the period
Owner of the property or the person having legal interest is out
of the country or can not be located

Special Rules on payment

Payment in installments
Basic RPT and SEF in four equal installments
Special Levy- depends upon the provisions of the ordinance
imposing such special levy

Special Rule on Interests on unpaid RPT

2 % per month but not to exceed 36 months

Special Rules on Payment of RPT

The Sanggunian concerned, by ordinance, and upon
recommendation of the Local Disaster Coordinating Council
may condone reduce the RPT, due to
General failure of crops
Substantial decrease in the price of agricultural or agri based
products
calamity

Types of Real Property Tax

Basic real property tax
Special levies
Special Education Fund (SEF )
Additional AD valorem on lands not exceeding 5% of the
assessed value of the property
Special assessments on lands specially benefited by
public works, projects or improvements funded by LGU
shall not exceed 60% of the actual cost of such projects,
including the land

What is the nature of the Special

Education Fund (SEF)?
* Commission on Audit of the Province of Cebu v. Province of Cebu identified items
which were chargeable to the SEF. In this case, in the audit of accounts conducted
by the COA of the Province of Cebu for the period January to June 1998, it
appeared that the salaries and personnel-related benefits of the teachers
appointed by the province for extension classes were charged against the
provincial SEF. Likewise charged to the SEF were the college scholarship grants of
the province. Consequently, the COA issued Notices of Suspension to the province
saying that the disbursements were not chargeable to the provincial SEF. The
Supreme Court ruled that the salaries and personnel-related benefits of the
teachers appointed by the provincial school board of Cebu in connection with the
establishment and maintenance of extension classes were chargeable against the
SEF. The charge was limited to extension classes, i.e., additional classes needed to
accommodate all children of school age desiring to enter in public schools to
acquire basic education. Also, the expenses incurred by the provincial government
for the college scholarship grants should not be charged against the SEF, but
against the general funds of the provincial government of Cebu. [Commission on
Audit of the Province of Cebu v. Province of Cebu, GR No. 141386, 29 Nov. 2001.]

Other types of RPT

Idle land tax

Agricultural land- more than 1 hectare

if more than of which remain
uncultivated or unimproved
Non agricultural lands more than
1000sq.m. in area if more than of
which remain uncultivated or
unimproved

Remedies of LGUs for Collection of RPT

Issuance of Notice of delinquency of the RPT payment
Impose local governments lien
Levy

Levy
Issuance of warrant by the LGU treasurer (on or before or
simultaneously with the institution of civil action for collection of
delinquent tax)
Advertise sale or auction (within 30 days after service of warrant)
by posting and publication

Sale

Report of sale (within 30 days after sale). Preparation of certificate

of sale containing the name of the purchaser, description of the
property , amount of delinquent tax and its interest, and expenses.

Redemption (within 1 year from date of sale)

Issuance of final Deed to purchaser (upon the delinquent taxpayers

failure to redeem)

Purchase of property by local treasurer for want of bidder in case

there is no bidder for the real property advertised or if the highest
bid is insufficient to pay the RPT and other costs.

Taxpayers Remedies
Contesting an assessment of value of real property
By Taxpayer who has legal interest in the property may
contest an assessment ( does not include an entity that
assumes another persons tax liability by contract (NPC vs
Prov of Quezon, 611 SCRA 71)
Within 60 days from receipt of written notice of
assessment appeal to the LBAA

When is prior payment under

protest required
In Jardine Davies Insurance Brokers, Inc. v. Aliposa, the Makati Revenue
Code was enacted providing for the schedule of real estate, business and
franchise taxes in then Municipality of Makati. The Philippine Racing Club,
Inc. appealed to the Secretary of Justice for nullification of said ordinance
on the ground that it was approved without previous public hearings. The
Supreme Court discussed the need for prior payment under protest in this
manner: The Court agrees with petitioner that as a general precept, a
taxpayer may file a complaint assailing the validity of the ordinance and
praying for a refund of its perceived overpayments without first filing a
protest to the payment of taxes due under the ordinance. In other
words, prior payment under protest is not required when the taxpayer is
questioning the very authority and power of the assessor to impose the
assessment and of the treasurer to collect the tax [as opposed to
questioning the increase/decrease in the tax to be paid]. [Jardine Davies
Insurance Brokers, Inc. v. Aliposa, GR No. 118900, 27 Feb. 2003.]

In Olivares v. Marquez, petitioners received in 1998 a final notice from the City
Treasurer of Paraaque on their real estate tax delinquencies. Petitioners protested
said notice and sought reinvestigation on the grounds that: (1) some of the taxes being
collected had already prescribed and could no longer be collected as provided in
Section 194 of the 1991 LGC; (2) some properties had been doubly taxed/assessed; (3)
some properties being taxes were no longer existent; (4) some properties were
exempt from taxation as they were being used exclusively for educational purposes;
and (5) some errors were made in the assessment and collection of taxes due on
petitioners properties. Petitioners eventually resorted to court. In essence, did
petitioners argument revolve around: (a) the assessors authority to assess and collect
the taxes (for which prior payment under protest was not required), or (b) the
correctness of the assessments made by the assessor on petitioners properties
(necessitating prior payment under protest)? According to the Supreme Court, a
perusal of the petition filed by petitioners revealed that it dealt with item (b).
Consequently, item (b) consisted of questions fact and the petition should have been
brought, at the first instance, to the LBAA, and not with the regular court. Needless to
say, petitioners should have paid the disputed tax under protest prior to filing the
protest with the local treasurer. [Olivares v. Marquez, GR No. 155591, 22 Sept. 2004.]

Real Property Taxation

1. Protest: Assessment of Land Value

2. Protest Assessment/Collection of
RPT

Assessment Notice from

Local Assessor

Date of Payment
(Payment under Protest
Required)

Protest within 60 days

Protest within 30 days

LBAA
(120 days to decide)
Appeal within 30 days

Local Treasurer
(60 days to decide)
Appeal within 60 days

CBAA
Petition for review within 30
days

LBAA
( 120 days to decide)

CTA En Banc
Petition for review on
Certiorari within 15 days

Appeal within 30 days

CBAA

SC

Petition for review within 30

days
CTA En Banc
Petition for review on
Certiorari within 15 days
SC