When a landowner passes away without a will (intestate) and leaves behind multiple properties, the heirs often opt for an Extrajudicial Settlement of Estate (EJS). This process allows heirs to divide the properties among themselves without a lengthy court proceeding, provided there are no debts and all heirs are in agreement.

However, settling multiple properties simultaneously requires a clear understanding of the financial obligations involved to avoid penalties and legal complications.

1. The Mandatory Tax: Estate Tax

The most significant cost in any settlement is the Estate Tax. Under the Tax Reform for Acceleration and Inclusion (TRAIN) Law (effective January 1, 2018), the estate tax is a flat rate of 6% of the net estate value.

Basis of Valuation: The Bureau of Internal Revenue (BIR) calculates the tax based on the Fair Market Value (FMV) at the time of death. They use the higher value between the Zonal Value (fixed by the BIR) and the Assessed Value (fixed by the City/Provincial Assessor).
Standard Deduction: The law allows a standard deduction of ₱5,000,000, which can significantly lower the taxable base, especially for smaller estates.
Family Home: If one of the properties was the decedent's family home, an additional deduction of up to ₱10,000,000 may be applied.

2. Legal and Documentation Fees

Since an EJS is a legal contract, several professional and administrative fees apply:

Notarial Fees: The "Deed of Extrajudicial Settlement" must be notarized. Fees typically range from 1% to 2% of the property’s total value, though this is often negotiable with the notary public.
Legal Fees: If you hire a lawyer to draft the deed, conduct due diligence, and handle the "running" of documents across government agencies, expect to pay a professional fee (either a flat rate or a percentage).
Publication Expenses: The law requires that the EJS be published in a newspaper of general circulation once a week for three consecutive weeks. This usually costs between ₱5,000 and ₱15,000, depending on the publication's reach.

3. Transfer Fees and Registration

Once the Estate Tax is paid and the BIR issues the Certificate Authorizing Registration (CAR), the properties must be registered under the names of the heirs.

Local Transfer Tax: Paid to the Treasurer’s Office of the city or municipality where the properties are located. The rate is usually 0.50% to 0.75% of the property value.
Registration Fees: Paid to the Registry of Deeds for the issuance of new titles (Transfer Certificate of Title). This follows a graduated table of fees but generally hovers around 0.25% of the value.
Certification Fees: Minor costs for obtaining certified true copies of titles, tax declarations, and "No Improvement" certificates.

4. Summary of Estimated Costs

For multiple properties, these costs apply per property or to the aggregate value:

Expense Item	Estimated Rate / Amount
Estate Tax	6% of the Net Estate
Publication Fee	₱5,000 – ₱15,000 (total)
Notarial Fee	1% – 2% of Property Value
Local Transfer Tax	0.50% – 0.75% per location
Registration Fee	~0.25% per title
Assorted Certificates	₱2,000 – ₱5,000 (total)

5. Critical Compliance Reminders

The Two-Year Lien: Section 4, Rule 74 of the Rules of Court mandates that a lien be annotated on the new titles. This protects potential creditors or excluded heirs for a period of two years.
Multiple Jurisdictions: If the properties are located in different cities or provinces, you must pay the Local Transfer Tax and file for registration in each specific jurisdiction where a property sits.
Estate Tax Amnesty: Check if the current government has extended the Estate Tax Amnesty Act. This can occasionally waive penalties and offer a lower fixed rate for those who failed to settle estates of decedents who died prior to 2017.

Settling multiple properties extrajudicially is a complex administrative marathon. Ensuring all titles are clean and all taxes are paid promptly is the only way to ensure the properties can be legally sold, mortgaged, or developed by the heirs.