Madam X owns real property in Caloocan City. On July 1, 2014, she received a notice of assessment from the City Assessor, informing her of a deficiency tax on her property. She wants to contest the assessment. (4%)
(A) What are the administrative remedies available to Madam X in order to contest the assessment and their respective prescriptive periods?
(B) May Madam X refuse to pay the deficiency tax assessment during the pendency of her appeal?
Suggested answer only. Not an official answer and not legal advice.
(A) Pay under protest, protest to Treasurer (30 days), appeal to LBAA (60 days), and appeal to CBAA (30 days). (B) No, she cannot refuse to pay. Under Sec. 226, 229, and 252 of the LGC, payment under protest is mandatory before
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Quick check
What is the mandatory condition precedent before filing a written protest against a real property tax assessment with the Local Treasurer?
Section 252 of the Local Government Code requires payment of the real property tax under protest before a formal written protest can be entertained by the treasurer.
Within how many days from payment must a taxpayer file a written protest with the Local Treasurer against an RPT assessment?
A written protest against a real property tax assessment must be filed with the Local Treasurer within thirty days from the date of payment under protest.
How many days does a taxpayer have to appeal an adverse decision of the Local Treasurer to the Local Board of Assessment Appeals?
Under Section 226 of the Local Government Code, an appeal to the LBAA must be filed within sixty days from receipt of denial or expiration of the decision period.
What is the period for appealing a decision of the Local Board of Assessment Appeals to the Central Board of Assessment Appeals?
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Does the filing of an appeal before the Local Board of Assessment Appeals suspend the obligation to pay the assessed real property tax?
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1. Payment Under Protest
Under Section 252 of the Local Government Code, payment of the assessed real property tax under protest is a mandatory condition precedent before any administrative protest against a real property tax assessment can be entertained by the local treasurer. The taxpayer must pay the tax assessed, annotated on the tax receipt with the words paid under protest, and file a written protest within thirty days from payment. Non-compliance with the payment under protest requirement invalidates the protest and precludes subsequent appeals to the assessment boards.
2. Assessment Appeals Procedure
Under Sections 226 and 229 of the Local Government Code, a taxpayer aggrieved by the decision or inaction of the local treasurer on a real property tax protest may appeal to the Local Board of Assessment Appeals within sixty days from receipt of denial or lapse of the sixty-day period for the treasurer to decide. An adverse decision of the Local Board of Assessment Appeals may be further appealed to the Central Board of Assessment Appeals within thirty days from receipt of the board decision.
3. Non-Suspensive Appeal Effect
The pendency of an administrative appeal before the Local Board of Assessment Appeals or Central Board of Assessment Appeals does not suspend the collection of the assessed real property tax. The local government unit retains the authority to collect the tax, and payment under protest remains obligatory. Should the appeal ultimately prosper, the tax erroneously paid is either refunded to the taxpayer or applied as a tax credit against future real property tax liabilities.