To warrant the observance of the due process of law clause guaranteed by the Constitution in the assessment and collection of real property taxes.


Local fiscal autonomy through fair and equitable real property tax assessment and collections.


As embodied in Republic Act No. 7160, the law creating the Central Board of Assessment Appeals, this office has the power to hear and decide appeals from the decision of Municipal Board of Assessment Appeals in Metro Manila and the City and Provincial Board of Assessment Appeals nationwide, relative to the following issues;

All real property tax assessment cases (Sec. 230, RA 7160); RA 7160 Local Government Code of 1991;

All protests on al realty tax payments under protest (Sec. 252, RA 7160); and

All claims from realty tax refund or credit (Sec. 253, RA 7160).

Protest vs. special levy


Supervision of all Local Boards of Assessment Appeals;

Conducts ocular inspection of real property subject of appeal;

Conducts training programs for all Local Boards of Assessment Appeals designed to enhance their knowledge on real property assessment and collection and the appeal process;

Conducts in-service training programs for its personnel;

Provides coordination and consultative services to the Local Boards of Assessment Appeals;

Renders advisory services to assessors, legal practitioners, other government agencies ad the general public on matters of CBAA procedures, decisions, jurisprudence and realty assessments;

Renders collaborative assistance to the Solicitor-General when its decisions are on certiorari before the Supreme Court;

Maintains and preserves records of CBAA decisions and rulings constituting assessment jurisprudence and disseminates the same to assessors, treasurers, Local Boards of Assessment Appeals; real property owners, government agencies and general public; and

Conducts real property tax assessment, collection and appeals information dissemination campaign.