Characteristic of scops owls, this species has long ear tufts and an overall dark brown and rufous plumage.

In contrast, the dark brown or rufous feathers on its throat, head and ear tufts are tipped black.

[11][10] It has been recorded primarily in northern Luzon provinces such as Ilocos Norte, Benguet, Cagayan, Isabela, Nueva Ecija, or near Manila in Bulacan and Quezon.

[12] According to limited sightings, the Luzon scops owl appears to be a sedentary species, remaining in the same habitat year round.

[6] Recorded male vocalizations appear to be more frequent at night and consist of a single note that lowers in pitch, each whistle being separated by 3 to 5 seconds of silence.

Activities that contribute to deforestation such as logging, mining and the growth of agricultural land in the region of Luzon pose a threat to its endemic species.

[11][13][10] It is heavily suggested that critical habitats for the Luzon scops owl and other endangered or threatened birds be protected at all altitudes.

Population surveys and frequent updates on the rates and effects of habitat loss within its range are strongly recommended to give a more accurate assessment of this species' conservation status.