1) What a “Tax Declaration” Is (and What It Is Not)

In Philippine local taxation practice, a Tax Declaration (TD) is the official assessment record for a parcel of land, building, or machinery for Real Property Tax (RPT) purposes. It typically contains (among others) the property’s identification data (location, boundaries/area, classification, actual use), the fair market value, the assessment level, and the assessed value used to compute RPT.

A tax declaration is not the same as a land title:

Not a title / not a mode of acquiring ownership. A TD does not transfer ownership and does not create or extinguish property rights the way a Torrens title (OCT/TCT), deed of sale, or judicial decree does.
Evidence of claim/possession, not conclusive ownership. In disputes, TDs and tax payments are commonly treated as supporting evidence that a person is claiming the property (often tied to possession), but they are not, by themselves, conclusive proof of ownership—especially against a registered owner.

Think of the TD as the LGU’s tax and assessment “profile” of the property—not the property’s proof of ownership.

2) The Legal Framework: Who Controls Tax Declarations?

The governing framework is primarily Republic Act No. 7160 (Local Government Code of 1991), particularly the provisions on real property taxation, appraisal, assessment, and appeals, plus local ordinances (e.g., the Schedule of Fair Market Values and classification/assessment level ordinances).

Two offices matter most:

The Local Assessor: determines classification/actual use, appraises, assesses, and maintains the assessment roll and TD records.
The Local Treasurer: computes and collects real property taxes, issues tax clearances, receives “payment under protest,” and processes refunds/credits subject to legal rules.

This split matters because a “TD issue” may be either:

an assessment issue (Assessor-side), or
a tax collection/refund issue (Treasurer-side), or
a civil ownership issue (Courts).

3) What People Mean by “Withdrawal” of a Tax Declaration

In LGU practice, “withdrawal” is not always a technical term. What it usually refers to is one (or more) of these:

Cancellation of an old TD and issuance of a new TD (e.g., after transfer, subdivision, consolidation).
Correction/amendment of entries (clerical errors, wrong classification, wrong area, wrong improvements).
Reassessment (change in market value/assessed value due to general revision, new improvements, change in actual use).
Invalidation/recall of a TD discovered to be issued on erroneous or fraudulent basis.
Delisting from taxable roll (e.g., property becomes exempt), while still keeping it on record.

So the practical question becomes: Can the Assessor cancel/recall/supersede a TD? Yes—but within limits and with due process where required.

4) Can the Assessor “Withdraw” (Cancel/Recall) a Tax Declaration?

General Rule: Yes, the Assessor can cancel/supersede a TD as part of assessment administration.

Tax declarations are administrative assessment records. The Assessor has authority—and duty—to ensure that the assessment roll reflects accurate and current facts, including:

ownership/possession information as shown by documents submitted,
property descriptions,
classification and actual use,
improvements,
valuation updates.

Cancellation is commonly done by stamping the old TD as CANCELLED and issuing a new TD with a cross-reference to the cancelled one, preserving the audit trail.

But: the Assessor’s power is not unlimited.

Two important constraints govern “withdrawal”:

Due process requirements for assessments/reassessments that affect valuation and tax burden.
No authority to adjudicate ownership (the Assessor is not a court).

5) Common Grounds for Cancellation / Supersession of a Tax Declaration

The Assessor typically cancels a TD and issues a new one for legitimate administrative reasons, such as:

A) Transfer of ownership or interest

Examples: sale, donation, exchange, assignment, inheritance/settlement of estate, corporate transfers, government acquisition, court adjudication.

Practice point: Many assessor’s offices will require supporting documents (e.g., deed/extrajudicial settlement, title or other proof, IDs, authority to transact, and often a tax clearance or proof of tax payment status depending on the local process).

B) Subdivision, consolidation, or boundary/area correction

If a lot is split into multiple lots, the original TD is cancelled and new TDs are created for each subdivided lot. Conversely, merged lots get consolidated TDs.

C) New improvements or removal/demolition of improvements

Construction of a building, major renovation, or demolition can require updating the assessment record. This may be done via amendment or a superseding TD, depending on local practice.

D) Change in actual use or classification affecting assessment

RPT is heavily affected by actual use (e.g., residential vs commercial). A verified change can trigger reassessment.

E) General revision of assessments

LGUs periodically conduct general revisions based on updated schedules of fair market values and assessment parameters. This can result in new valuation figures and updated records (often reflected in updated TDs).

F) Clerical/administrative errors and duplication

Examples: wrong owner name (spelling), wrong lot number, wrong area, double-issuance/duplicate TD, inconsistent property index number, transposed valuations.

G) Property becomes exempt (or loses exemption)

Exempt property is generally still recorded but may be placed in an exempt roll/listing and treated differently for tax computation. Records may be updated accordingly.

H) Fraudulent, irregular, or unsupported issuance

If a TD is found to have been issued based on falsified documents, impersonation, or material misrepresentation, an Assessor may move to cancel/recall it—subject to documentation, internal controls, and (where rights are affected) observance of procedural fairness.

6) The Key Limit: The Assessor Cannot Decide Ownership Disputes

A recurring real-world problem: two parties claim the same property and both want the TD in their name.

What the Assessor can do:

Maintain assessment records based on the best available official documents submitted (e.g., title, deeds, court orders).
Require documentary proof and evaluate sufficiency for tax-record purposes.
Annotate records or flag “with adverse claim/dispute” in internal notes depending on office practice.
Update the TD when a court order or authoritative document clearly supports the change.

What the Assessor cannot do:

Conduct a full trial-like determination of who truly owns the property.
Use TD cancellation as a substitute for a civil action (quieting of title, reconveyance, annulment of deed, etc.).

Practical consequence: If the core issue is who owns the property, the TD is not the decisive battlefield. The decisive documents are title and legally operative instruments—and ultimately, the courts where appropriate.

7) Due Process: When Notice and Appeal Rights Matter

A “withdrawal” can be harmless (purely clerical), or it can materially affect tax liability (higher assessed value), or it can affect the taxpayer’s ability to transact (TD name mismatch). The more it affects rights/burden, the more important notice and remedies become.

A) Notice of new or revised assessment

When the Assessor makes a new or revised assessment that impacts the property’s assessed value or classification/actual use, the law contemplates that the taxpayer/owner/administrator should be notified and given the opportunity to contest through administrative appeal mechanisms.

B) Administrative appeals on assessment issues (LBAA → CBAA)

If the dispute concerns the assessment (e.g., classification, actual use, market value, assessed value), the proper remedy is typically:

Appeal to the Local Board of Assessment Appeals (LBAA) within the statutory period counted from receipt of the notice/decision, and then
Further appeal to the Central Board of Assessment Appeals (CBAA).

These bodies are designed specifically for valuation/assessment disputes.

C) Payment under protest (collection disputes)

If the issue is the tax imposed/collected (as opposed to the assessed value itself), “payment under protest” rules and refund/credit procedures may apply through the Treasurer, within statutory timelines.

Important distinction:

Assessor route → disputes about assessed value/classification/actual use
Treasurer route → disputes about tax collection/refund/credit
Courts → disputes about ownership and property rights (and in certain cases, judicial review after exhaustion/requirements)

8) Does Cancelling a TD Cancel the Taxes?

Generally, no. Real property tax is a charge on the property and is commonly treated as attaching by operation of law. A change of TD name or cancellation/issuance of a new TD does not automatically erase tax liabilities.

Key points:

Tax liability follows the property, though collection and enforcement can be pursued against the responsible taxpayer under local tax rules.
Arrears may remain due even after issuance of a new TD.
If a reassessment changes the tax base, the rules on effectivity and remedies become relevant.

9) Can an Assessor Cancel a TD Simply Because the Owner Requests It?

Often, an owner’s request triggers administrative action—but the Assessor is not obliged to cancel a TD without legal/administrative basis.

The Assessor typically needs:

A recognized ground (transfer, correction, consolidation/subdivision, etc.), and
Supporting documentation.

A request that boils down to “remove the TD because someone else claims it” is usually treated as an ownership dispute, not a simple administrative update—unless the requesting party submits authoritative documents (e.g., a registered deed and updated title, or a final court order).

10) What If the Assessor Cancels Your TD and Issues It to Someone Else?

This scenario happens in practice and raises two separate questions:

A) Is your ownership lost?

No. A TD change does not, by itself, transfer ownership.

B) What can you do?

It depends on what the real issue is:

If it’s an assessment/valuation issue (wrong classification/actual use/value): pursue the assessment appeals route.
If it’s an administrative-record error (clerical mistake, wrong person due to wrong documents): request reconsideration/correction with the Assessor and require a written action/denial for clarity of remedies.
If it’s truly an ownership dispute: the decisive remedy is generally civil action (or reliance on title/registered instruments), not a TD contest alone.

11) Evidentiary Value of Tax Declarations in Philippine Property Disputes

Courts commonly treat TDs and tax payments as:

Evidence of claim of ownership and/or possession,
Supporting proof when consistent over time and coupled with actual possession,
Helpful in establishing a factual narrative (who treated the property as their own).

But TDs are generally viewed as:

Weak against a Torrens title, and
Not conclusive proof of ownership by themselves.

Thus, TDs are best understood as supporting evidence, not a title substitute.

12) Special Situations That Frequently Complicate TD “Withdrawal”

A) Untitled land / tax declaration only

Many properties (especially in rural areas) are held without Torrens title. TDs become more important evidentiary documents—but still do not equal title. Cancellation disputes here can be especially contentious.

B) Estate properties

Heirs often delay settlement. TD updates can be requested in the name of “Estate of ___” or in the heirs’ names depending on documentation and local practice.

C) Informal transfers and “rights” purchases

“Deed of sale of rights” or informal transfers may not be registrable, but parties still seek TD updates. Assessors may accept certain documents for tax-record purposes, but that does not validate ownership.

D) Overlapping surveys / boundary conflicts

These often require technical resolution (geodetic surveys) and, when serious, judicial determination. A TD cancellation cannot cure an overlap problem by itself.

E) Exemptions (government, charitable, religious)

The tax status may change while ownership does not. Records should accurately reflect exemption basis and use.

13) Practical Rules of Thumb on Whether the Assessor May “Withdraw” a TD

The Assessor may cancel/supersede a TD when the change is a legitimate assessment-record update supported by facts/documents (transfer, subdivision, correction, improvements, change in use, general revision, duplication/error).

The Assessor should not use TD cancellation to “decide” ownership when two parties are in conflict and the dispute requires judicial resolution.

When the change affects assessed value/classification, notice and appeal mechanisms become central.

A TD change does not determine ownership, and it generally does not extinguish existing tax liabilities on the property.

14) Bottom Line

A tax declaration is an administrative assessment record, and the local assessor generally has authority to cancel, correct, and issue tax declarations to keep the assessment roll accurate. This is the practical equivalent of “withdrawing” a TD. However, that authority is bounded by (1) the need for lawful grounds and procedural fairness when assessments are affected, and (2) the fundamental limit that assessors do not adjudicate ownership—a tax declaration can be updated for taxation, but it cannot substitute for title or a court’s determination of property rights.