If you recently received a notice from your city assessor showing a higher assessed value for your house, lot, or condominium unit — and a correspondingly larger real property tax bill — you are not alone. Thousands of Filipino families and property owners face this situation every time cities conduct general revisions of assessments or update their Schedule of Market Values. The good news is that Philippine law gives you a clear, structured way to contest an assessment you believe is too high. This guide explains exactly how to do it at City Hall level, using the remedies available under the Local Government Code.

What Triggers a Real Property Tax Assessment Increase?

Real property tax is an annual ad valorem tax levied by cities, municipalities, and provinces on land, buildings, machinery, and other improvements. The tax is computed as:

Assessed Value × Tax Rate

The assessed value is derived from the fair market value (determined mainly through the city’s approved Schedule of Market Values or SMV) multiplied by an assessment level set by the Sanggunian (e.g., lower for residential properties, higher for commercial).

Increases commonly happen during:

City-wide general revisions of assessments (required periodically under the Local Government Code and now guided by Republic Act No. 12001, the Real Property Valuation and Assessment Reform Act of 2024).
Updates to the SMV that reflect rising property prices in your area.
Spot assessments when the assessor records new improvements, expansions, or changes in use or classification.
Reclassification of your property (for example, from residential to commercial or mixed-use).

You will usually receive a written Notice of New or Revised Assessment together with an updated Tax Declaration (TD). This notice starts the clock for your remedies.

Your Right to Contest Under Philippine Law

Section 226 of Republic Act No. 7160 (the Local Government Code of 1991) states:

“Any owner or person having legal interest in the property who is not satisfied with the action of the provincial, city or municipal assessor in the assessment of his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Board of Assessment Appeals of the province or city…”

This is your primary remedy for challenging the valuation or classification itself. The Local Board of Assessment Appeals (LBAA) — often called the City Board of Assessment Appeals in cities — is the first formal venue. It is composed of the City Registrar of Deeds (chairperson), the City Prosecutor, and the City Engineer (or district engineer). Proceedings are held at or coordinated through City Hall.

The LBAA’s job is to determine the facts using substantial evidence. It can conduct ocular inspections, require position papers, summon witnesses, and adjust the assessment if the evidence supports it (Section 229, RA 7160). Appeals do not automatically suspend tax collection (Section 231), so you should still pay the tax (or at least the uncontested portion) to avoid penalties while your case is pending. You can pay “under protest” and seek a refund or credit later if you win.

A parallel remedy exists under Section 252 if you have already paid the tax: file a written protest with the City Treasurer within 30 days of payment. If denied or unanswered within 60 days, you can still appeal to the LBAA. Most owners facing a pure assessment increase start with the Section 226 route.

Practical Step-by-Step Process to Contest at City Hall

Act immediately upon receiving the notice. Note the exact date you received the written Notice of Assessment or updated Tax Declaration. The 60-day period is strict and jurisdictional — missing it usually ends your right to appeal.
Review everything carefully. Compare the new Tax Declaration with the previous one. Check lot area, building/floor area, classification, listed improvements, market value used, and assessment level applied. Look for obvious errors (wrong measurements, improvements you never built, misclassification).
Visit the City Assessor’s Office first (informal route). Many simple or clerical issues can be corrected quickly here without a formal appeal. Go to the Assessor’s Office at City Hall, bring your documents, and explain your concerns in writing. Request a review or ocular inspection. This step is practical and often resolves minor disputes. However, it does not pause the 60-day deadline for formal appeal. If the assessor does not act favorably within a reasonable time, proceed to formal filing.
Prepare and file your formal appeal with the City Local Board of Assessment Appeals. File within 60 days from receipt of the notice. In most cities, the LBAA secretariat or receiving area is located at or accessible through City Hall (often near or under the Assessor’s Office). File in person or as allowed by your city’s rules (some accept mail or specific drop-off). Use the prescribed Appeal on Assessment Form if available, or a petition under oath in standard format.

Your petition must:
- Be under oath (notarized)
- Clearly state the action you are appealing, the date you received the notice, your grounds, and the relief you want (for example, reduction of assessed value to a specific amount or reversion to the previous assessment)
- Include a verification and certification against forum shopping
Attend the proceedings. The LBAA will docket your case, require the City Assessor to comment or answer, and usually set a preliminary conference. You (or your representative) may be asked to submit a verified position paper with all evidence. An ocular inspection of your property is common and very helpful — prepare to show its actual condition. The Board decides based on substantial evidence, not strict court rules.
Pay the tax while the case is pending. Continue paying real property tax on time based on the new assessment (or the amount you believe is correct) to prevent penalties, interest, and possible levy on the property. Mark payments “paid under protest” where possible. If you ultimately win, you can claim a refund or tax credit through the City Treasurer.
Receive the decision. The LBAA should decide within 120 days from receipt of your appeal (as far as practicable). You and the assessor will receive copies.
Appeal further if needed. If unhappy with the LBAA decision, appeal to the Central Board of Assessment Appeals (CBAA) in Quezon City within 30 days from receipt. From there, the next level is the Court of Tax Appeals, then the Supreme Court on questions of law.

Documents You Will Typically Need

Notarized petition/appeal form or pleading (file multiple copies — commonly 3 to 5 sets depending on city rules)
Certified true copy of the Notice of Assessment and the new/revised Tax Declaration
Previous Tax Declaration for comparison
Proof of your legal interest (Transfer Certificate of Title, tax declaration in your name, or for heirs/administrators — extra succession documents or Special Power of Attorney)
Supporting evidence (the stronger, the better):
- Recent appraisal report by a licensed real estate appraiser (highly recommended)
- Clear, dated photographs of the property showing condition, defects, or lack of improvements
- Affidavits from you and/or neighbors or knowledgeable persons
- Engineer’s report or repair estimates (if claiming lower value due to condition)
- Any comparable sales data or listings of similar nearby properties
If filing through a representative: notarized Special Power of Attorney (if signed abroad by an OFW or foreigner, it generally needs apostille authentication under the Hague Convention)

Filing fees are usually modest or administrative in nature — check your city’s Citizens Charter or ask the LBAA secretariat.

Key Timelines to Remember

60 days from receipt of written notice of assessment — file appeal with City LBAA (Section 226, RA 7160)
120 days — LBAA target to decide the appeal (Section 229)
30 days from receipt of LBAA decision — appeal to CBAA if needed
30 days from payment — protest with City Treasurer under Section 252 route (if applicable)
Ongoing — pay taxes on time to avoid penalties regardless of appeal status

Common Pitfalls and Real-Life Scenarios

The most frequent reason people lose these cases is missing the strict 60-day deadline. Courts and boards treat it as jurisdictional. Another common mistake is filing only with the Assessor or Treasurer instead of the LBAA.

Ordinary homeowners sometimes underestimate the value of strong documentary evidence. A simple letter saying “the tax is too high” rarely succeeds. Successful appeals usually include independent appraisals, photos, and specific factual arguments (for example, “the building is 40 years old with major structural repairs needed, yet the assessor applied minimal depreciation”).

Overseas Filipinos and foreigners face extra logistical hurdles. If you are abroad, execute a Special Power of Attorney early and have it apostilled. Foreigners who own condominium units (allowed under the Constitution) or hold beneficial interest through other arrangements can still contest through an authorized representative. Land ownership restrictions do not remove your right to challenge the tax assessment on property in which you have a legal interest.

During mass general revisions tied to new SMVs (now being standardized under RA 12001 with public consultations), backlogs at some LBAAs can occur. Filing early and keeping complete records helps.

Frequently Asked Questions

What exactly starts the 60-day period to appeal?
The date you actually receive the written Notice of New or Revised Assessment or the updated Tax Declaration from the City Assessor. Keep the envelope or any proof of receipt.

Do I need a lawyer to file at the LBAA?
No. You can file and represent yourself. Many property owners successfully handle straightforward cases. However, for complex valuation disputes or higher-value properties, consulting a lawyer familiar with local tax assessment practice is often worthwhile.

Can the Board increase my assessment even more?
In theory yes, but in practice the LBAA focuses on whether the assessor’s assessment is supported by substantial evidence. If your evidence shows it is too high, the Board can reduce it.

What if my property is a condominium unit or I only own a share?
You can still appeal if you are the declared owner or have legal interest. Make sure the Tax Declaration correctly reflects the unit or your share. Condominium corporations sometimes handle common areas, but individual unit owners can contest their own assessments.

Is paying under protest required before I can appeal the assessment?
For a pure challenge to the assessed value upon receiving the notice, you go directly to the LBAA under Section 226. Payment under protest (Section 252) is more relevant when you have already paid the tax and want to recover it or when protesting collection actions.

How long does the whole process usually take?
From filing at the LBAA to a decision: ideally within 120 days, though it can take longer in practice. Further appeals to CBAA and CTA add more time. Many cases settle or get resolved at the LBAA level.

What evidence works best?
Independent appraisal reports by licensed appraisers carry significant weight. Dated photos, repair estimates, and proof of actual property condition (especially during ocular inspection) also help. Simply saying the tax bill is unaffordable is not enough — focus on facts about value or classification.

Does RA 12001 change the appeal process?
The core remedies under RA 7160 remain in place. RA 12001 focuses on standardizing valuation methods, requiring public consultations for SMVs, and improving transparency. Better-documented SMVs may eventually lead to fewer disputes, but your right and procedure to contest an individual assessment stay the same.

Where do I get the exact forms and current fees for my city?
Start at the City Assessor’s Office or the LBAA desk at City Hall. Many cities publish Citizens Charters or assessment appeal guidelines on their official websites. You can also ask for the prescribed Appeal on Assessment Form.

Key Takeaways

You have a clear legal right under Section 226 of RA 7160 to appeal an assessment increase to the City Local Board of Assessment Appeals within a strict 60 days from receipt of the written notice.
Start practically by visiting the City Assessor’s Office at City Hall for possible quick correction, but do not let the 60-day deadline pass without filing a formal appeal if needed.
Strong evidence — especially a licensed appraiser’s report, photos, and specific factual arguments — significantly improves your chances at the LBAA.
Keep paying your real property tax on time (under protest where appropriate) while the appeal is pending to avoid penalties and collection actions.
The process is designed to be accessible and fact-based rather than overly technical. Many ordinary property owners successfully navigate it, especially with good documentation.
Procedures can have slight city-specific variations — always verify current forms, fees, and exact filing location with your local City Assessor’s Office or LBAA at City Hall.
Further appeals to the CBAA and Court of Tax Appeals remain available if you are not satisfied with the LBAA decision.

Contesting an assessment increase takes some effort and organization, but it is one of the most direct ways to protect your finances when you believe the city’s valuation does not match reality. Start with the documents you already have, visit City Hall early, and build your evidence systematically. Many property owners have obtained meaningful reductions by following these steps carefully.