Research Paper (postgraduate) from the year 2020 in the subject Pedagogy - School System, Educational and School Politics, grade: Tertiary, , course: Doctor of Education, language: English, abstract: Performance-based assessment is the thrust of Higher Education Institutions in the Philippines. Rural schools are faced with variety of pressures that are competing for attention within the community. This research assessed students’ attitudes towards performance-based assessment. It also aimed that instructional material will be developed. It utilized descriptive-quantitative research design and used weighted mean, t-test for two independent groups and Pearson r. Respondents of the study were 29 teachers and 238 students. The assessment ratings of students towards their attitude on the four types of assessment is significantly different from the assessment ratings of the teachers. The assessment ratings of students towards their attitude on performance-based assessment is not significantly different from the assessment ratings of the teachers. The students’ attitude on the four types of assessment as assessed by the students have significant relationship with the students’ attitude on performance-based assessment. The students’ attitude on the four types of assessment as assessed by the teachers have no significant relationship with the students’ attitude on performance-based assessment. The school officials should encourage teachers to always exhibit positive teaching behavior to further learning of students. An instructional material can be developed emphasizing the usage of performance-based assessment tools.