The CBAA is mandated under Section 229 of R.A. 7160 as a collegial appellate quasi-judicial body to decide cases on appeal from decisions of the Local Boards of Assessment Appeals pertaining to assessment and/or collection of real property taxes.

To warrant the observance of the due process of law clause guaranteed by the Constitution in the assessment and collection of real property taxes, through prompt and fair adjudication of appealed cases.

Real property assessment and tax collection in accord with constitutional principles of uniform and equitable taxation embodied in sound fiscal policies and validly enacted tax ordinances.