Tax Remedies on RPT

TAX REMEDIES ON REAL PROPERTY TAXES SEC 252 LGC - Erroneous Assessment – wrong computation of RPT only

30 days

60 days

60 days

120 days

30 days

Pay the amount under protest (Required)

Local treasurer's decision or lapse of time

File a Protest to Local Treasurer

Elevate to LBAA

LBAA Decision

Elevate to CBAA

Wait for the decision

CBAA Decision

30 days



Appeal to CTA en banc



Appeal to SC

SEC 252 LGC - Illegal Assessment – payment under protest is not required

File injunction at RTC

Appeal to CTA Division

Appeal to CTA En Banc

Appeal to SC



SEC 253 LGC – Refund of RPT

2 years

Date of Payment

File an Administrative action to Local Treasurer

60 days (Mandatory)

Local treasurer's decision or lapse of time

60 days

Elevate to LBAA

120 days

LBAA Decision

30 days

Elevate to CBAA

Wait for the decision

CBAA Decision

30 days



Appeal to CTA en banc



Appeal to SC