COMPARISON OF TAXPAYERS REMEDIES
LOCAL TAX VS. REAL PROPERTY TAX
I. PROTEST OF ASSESSMENT OF LOCAL TREASURER ON LOCAL TAXES
1. Period of Assessment
1) Ordinary. 5 years from the date became due.
2) Extra-ordinary. 10 years from discovery of the fraud or intent to evade.
2. File written protest within 60 days from receipt of notice of assessment. No
tax payment required to file protest.
3. The local treasurer shall decide the protest within 60 days from the time of
filing.
If the treasurer finds the protest meritorious, he will issue a notice cancelling
wholly or partially the assessment.
4. If protest denied, the taxpayer has 30 days from receipt of the denial or 30
days from the lapse of 60 days if not decided (deemed denied rule), to appeal
to the court of competent jurisdiction (Municipal Court or Regional Trial
Court)
5. Decision of Municipal Court appeal to RTC then petition for review to CTA.
6. Decision of RTC appeal to CTA.
TAX REFUND OR TAX CREDIT
1. TAX REFUND (Local Tax)
 Grounds: erroneously or illegally collected
 Period to file: File the written claim with the local treasurer within two (2)
years from the day of payment OR from the date the taxpayer
is entitled to a refund or credit.
 If denied, go to the regular courts.
NOTE: The claim refund and its appeal must be made within the two (2) year
period.
II. DETERMINATION OF ASSESSED VALUE BY ASSESSOR (RPT)
A.
1. Assessment of the Local Assessor (classification property & FMV) is
adverse to owner. File the protest within 60 days from date of receipt of
the written notice of assessment through a petition under oath to the
LBAA.
2. LBAA shall decide the appeal within 120 days from receipt of such appeal.
3. Owner has within 30 days to appeal to the CBAA after receipt of the
decision of the LBAA adverse to him.
4. From CBAA to decide within 12 months from receipt. Then appeal to CTA
B. Assessment of Real Property
1. Protest in writing the local treasurer assessment of real property tax. File
it within 30 days from payment of the tax.
No protest will be entertained unless the real property tax is paid.
2. Local Treasurer has 60 days to decide the protest.
 Within 30 days upon receipt of the denied appeal to the LBAA.
 After the lapse of 60 days no decision, within 30 days from the lapse
of the 60 days appeal to the LBAA (Deemed Denied Rule)
3. LBAA shall decide the appeal within 120 days from receipt of such appeal.
4. Taxpayer has within 30 days to appeal to the CBAA after receipt of the
decision of the LBAA.
5. Decision of CBAA (12 months) to CTA.
2. TAX REFUND (RPT)
1. File a written claim for refund or credit within two (2) years from the date
the taxpayer is entitled to final redemption or refund.
2. The Local Treasurer shall decide the claim for tax refund or credit within 60
days from receipt of the claim.
3. If denied, appeal to LBAA, to CBAA and to CTA.
NOTE: The claim refund and its appeal must be made within the two (2) year
period.