In the Philippine jurisdiction, property ownership and taxation are managed through a dual-system involving the Register of Deeds (RD) and the City or Municipal Assessor’s Office. While the RD handles titles (Transfer Certificates of Title), the Assessor’s Office is the primary custodian of Tax Declarations and the Real Property Tax Declaration (RPTD) system.

For investors, legal researchers, or heirs, understanding how to navigate the Assessor’s Office is vital for due diligence, verifying market values, and ensuring tax compliance.

I. The Role of the City Assessor’s Office

Under the Local Government Code of 1991 (Republic Act No. 7160), the Assessor is mandated to establish a systematic method of real property assessment. Unlike the Register of Deeds, which focuses on the legal ownership of the land, the Assessor’s Office focuses on the taxable value and description of the property, including any improvements (buildings, machinery) situated thereon.

Key Documents Maintained:

Tax Declaration (TD): The official document reflecting the assessment of the property for taxation purposes.
Property Record Form (ARP): A more detailed breakdown of the property’s history and technical descriptions.
Tax Maps: Geographic representations of lots within the city or municipality used to identify boundaries and land use.

II. Requirements for Requesting Records

Accessing property records is generally a matter of public record, but due to the Data Privacy Act of 2012, local government units (LGUs) have implemented stricter protocols to protect the privacy of property owners.

If you are the Registered Owner:

Valid Government-issued ID (Original and Photocopy).
Copy of the previous year’s Tax Declaration (optional but helpful).
Latest Real Property Tax Receipt (Official Receipt).

If you are a Representative:

Special Power of Attorney (SPA): Notarized document specifically authorizing you to request records.
Valid IDs of both the owner and the representative.

If you are a Third Party (Interested Buyer/Researcher):

Letter of Request: A formal letter stating the "Legitimate Interest" or purpose for the request (e.g., due diligence for purchase, court litigation).
Note: Some LGUs may restrict the issuance of a "Certified True Copy" to third parties without a court order or owner's consent, but they may allow a "Verification" or "Certification" of status.

III. Step-by-Step Procedure

1. Verification and Mapping

Before requesting a specific document, visit the Tax Mapping Division. Provide the property’s address or the name of the owner. The mapping staff will verify if the property is within their jurisdiction and provide the Tax Declaration Number (TDN) or Property Index Number (PIN).

2. Filing the Request

Proceed to the Assessment Records Division and fill out the Request Slip. You must specify which document you need:

Certified True Copy of Tax Declaration: Used for bank loans, sales, or transfers.
Certificate of No Improvement: Required if you are selling a vacant lot to prove no buildings exist on the site.
Certificate of Landholdings: Lists all properties registered under a specific person’s name within that city.

3. Payment of Fees

Pay the required administrative fees at the City Treasurer’s Office. Fees usually range from PHP 100 to PHP 500 per document, depending on the LGU’s local tax ordinance.

4. Processing and Release

Submit the official receipt back to the Assessor’s Office. Depending on the volume of records, the document may be released within the hour or up to three working days for older, non-digitized records.

IV. Critical Areas for Due Diligence

The "Land vs. Improvement" Distinction

In the Philippines, it is possible for the land to be owned by one person and the house (improvement) by another. When checking records, ensure you request both the Land Tax Declaration and any Building Tax Declarations associated with the lot.

Tax Delinquency

While the Assessor provides the valuation, you must visit the City Treasurer’s Office (usually in the same building) to check for "Tax Delinquency." A property may have a valid Tax Declaration but may be subject to an auction if the Real Property Tax (RPT) has not been paid for several years.

Traceback or "History of Ownership"

If you are verifying the legitimacy of a title, you can request a Traceback. This provides a list of previous Tax Declarations and owners, allowing you to see if there was a "break" in the chain of ownership or if the property was subdivided or consolidated.

V. Common Legal Discrepancies

Discrepancy in Area: If the land area in the Tax Declaration is larger than the Title (TCT), the Title always prevails.
Wrong Classification: Ensure the property is classified correctly (Residential, Commercial, Agricultural). A wrong classification leads to incorrect tax assessments and potential legal penalties.
Double Assessment: Occasionally, two different Tax Declarations might exist for the same piece of land due to mapping errors. This requires a formal "Cancellation" process through the Assessor’s Office.

Table: Comparison of Documents

Document	Issuing Office	Primary Purpose
Transfer Certificate of Title (TCT)	Register of Deeds	Proof of absolute legal ownership.
Tax Declaration (TD)	City Assessor	Basis for Real Property Tax (RPT).
Tax Clearance	City Treasurer	Proof that all property taxes are paid.
Certified Sketch Plan	Tax Mapping	Shows boundaries and physical location.

VI. Summary of Legal Implications

Under Philippine law, a Tax Declaration is not conclusive evidence of ownership; it is merely a "proof of possession" and a basis for taxation. However, when coupled with a valid Title and actual possession, it becomes a formidable piece of evidence in quieting of title cases or land disputes. Always ensure that the records in the Assessor's Office mirror the records in the Register of Deeds to avoid complications during a sale or succession.