In the Philippine real estate landscape, it is common to encounter a mismatch between a Transfer Certificate of Title (TCT) and a Tax Declaration (TD). While a Land Title is the ultimate proof of ownership under the Torrens System, the Tax Declaration is a primary document for taxation and a "strong indicia" of possession.

When these two documents disagree—whether in land area, technical descriptions, or the owner's name—it can stall sales, complicate bank loans, or hinder inheritance transfers.

1. Understanding the Hierarchy of Authority

Before attempting a correction, you must recognize that the Title always prevails over the Tax Declaration.

The Title (LRA/Register of Deeds): This is indefeasible and serves as conclusive evidence of ownership.
The Tax Declaration (Assessor’s Office): This is an administrative record for property tax purposes. It does not vest ownership but supports the claim of the title holder.

2. Common Types of Discrepancies

Discrepancies usually fall into three categories:

Area Mismatch: The Title says 500 sqm, but the Tax Declaration says 450 sqm.
Boundary/Technical Errors: The lot numbers or adjacent owners listed do not match the actual survey.
Clerical Errors: Misspelled names, wrong TCT number references, or incorrect property classifications (e.g., "Residential" vs "Agricultural").

3. Step-by-Step Correction Process

Phase I: Verification and Survey

The first step is to determine which document is "wrong." Usually, the Tax Declaration needs to be updated to reflect the Title.

Request a Certified True Copy (CTC): Obtain current copies of both the TCT from the Register of Deeds (RD) and the TD from the Municipal or City Assessor.
Relocation Survey: Hire a Geodetic Engineer to conduct a relocation survey. The engineer will verify the actual boundaries and area against the technical description on the Title.
Survey Plan Approval: If the discrepancy is significant, the Geodetic Engineer must have the new survey plan approved by the LMS-DENR (Land Management Services of the Department of Environment and Natural Resources).

Phase II: Application with the Assessor’s Office

Once you have proof that the Title is correct and the Tax Declaration is erroneous, you file for an "Adjustment of Real Property Assessment."

File a Formal Request: Submit a letter to the Municipal/City Assessor requesting the correction of the Tax Declaration.
Submit Supporting Documents:

Certified True Copy of the Title (TCT/OCT).
Approved Survey Plan.
Latest Tax Clearance (proof that Real Property Tax is paid).
Affidavit of Adjoining Owners (if boundaries are being contested).
Secretary’s Certificate or SPA (if filing on behalf of a corporation or another person).

Phase III: Inspection and Issuance

The Assessor’s Office will dispatch an inspector to verify the property. If the findings align with your Title and Survey Plan, the Assessor will:

Cancel the old Tax Declaration.
Issue a new Tax Declaration reflecting the correct area and technical data.

4. What if the Title is the Erroneous Document?

If the error originates in the Title (e.g., the technical description was encoded incorrectly by the Register of Deeds), the process is more complex:

Administrative Correction (R.A. 4810): If the error is purely clerical (typo), you can file a petition for correction directly with the Register of Deeds or the Land Registration Authority (LRA).
Judicial Correction (Sec. 108 of P.D. 1529): If the error affects the "substance" of the title (like land area or boundaries), you must file a Petition for Correction of Entry in the Regional Trial Court (RTC). The court will then order the RD to amend the title.

5. Legal Implications of Non-Correction

Failure to align these documents can lead to several legal and financial headaches:

Cloud on Title: It creates a "cloud" that makes the property difficult to sell. No prudent buyer or bank will accept a property where the tax records don't match the title.
Overpayment/Underpayment of Taxes: If the TD shows a larger area than the Title, you are overpaying Real Property Tax (RPT). If it shows a smaller area, you may face penalties for underpayment during a sale (Capital Gains Tax is based on the higher value between the zonal value and the TD).
Boundary Disputes: Discrepancies often trigger encroaching claims from neighbors.

Summary Checklist for Correction

Document Needed	Issuing Agency
Certified True Copy of Title	Register of Deeds
Certified True Copy of Tax Dec	City/Municipal Assessor
Approved Survey Plan	Geodetic Engineer / DENR
Tax Clearance	City/Municipal Treasurer
Affidavit of Correction	Notary Public