Welcome to the official website of the Central Board of Assessment Appeals (CBAA). This is our way of helping ensure a readily accessible government; bringing the government closer to the people as a commitment to good governance.

The Central Board of Assessment Appeals (CBAA) is an attached agency of the Department of Finance. It is a collegial quasi-judicial body, created under the Local Government Code of 1991 (R.A. 7160) and with a mandated function of deciding real property tax assessment cases brought on appeal from the decisions of the Local Board of Assessment Appeals of cities and provinces nationwide.

Real property tax assessment appeals to this Board may be filed in our CBAA Luzon Field Office located in Manila, or in our CBAA Visayas Field Office located in Cebu City, or in our CBAA Mindanao Field Office located in Cagayan de Oro City, as the case may be.

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