I. Overview and Why This Matters

In the Philippines, inherited land frequently ends up in co-ownership among siblings. Even when everyone agrees on who owns what share, conflicts often flare up when the annual real property tax (RPT)—commonly called amilyar—comes due. The question becomes trickier when siblings have unequal hereditary shares, or when only some are enjoying use of the property.

This article explains the legal bases, default rules, practical arrangements, and dispute-handling options for dividing RPT payments fairly and lawfully among siblings who inherited land in unequal proportions.

II. Key Philippine Legal Concepts

A. Co-ownership After Death

When a person dies leaving land to heirs, the property generally passes to them in common until partition. This is co-ownership under the Civil Code. Each heir owns an ideal or undivided share, not a physical portion, unless and until the property is partitioned.

B. Expenses and Taxes Are “Charges on the Thing”

Real property tax is a necessary expense to preserve ownership. Failure to pay can lead to penalties and eventually tax delinquency sale. Under co-ownership rules, necessary expenses and taxes are borne by co-owners proportionate to their shares, unless another lawful agreement exists.

C. “Ideal Share” vs. “Use and Enjoyment”

Even if siblings own unequal ideal shares, actual use may be unequal (e.g., one sibling lives there, another farms it, others do not benefit). The law distinguishes:

Ownership share → default basis for taxes/expenses
Enjoyment or exclusive use → basis for reimbursement/adjustment if fairness requires

III. Default Rule: Divide Amilyar by Ownership Share

A. The Baseline Legal Principle

Unless there is a valid agreement, each heir contributes to RPT in proportion to hereditary share.

Example 1 (Unequal Shares):

Land RPT due: ₱12,000/year
Shares:
- Sibling A = 1/2
- Sibling B = 1/3
- Sibling C = 1/6

Contribution:

A pays ₱6,000
B pays ₱4,000
C pays ₱2,000

B. Where Shares Come From

Shares depend on:

Will (testate succession), if valid
Intestate rules (no will), based on legitimate/illegitimate status, surviving spouse, etc.
Extra-judicial settlement / judicial settlement, if already executed
Deed of partition, if already partitioned

If shares aren’t settled yet, the practical move is to pay RPT temporarily based on a mutually recognized working share, then reconcile later.

IV. When the Default Rule Should Be Adjusted

Philippine law allows equitable adjustments in certain situations. These don’t cancel ownership-based sharing; rather, they create reimbursement rights among siblings.

A. If One Sibling Exclusively Uses or Profits From the Land

If one heir exclusively occupies the inherited property or earns income from it (rent, crops, business), fairness and co-ownership principles support this approach:

All pay amilyar by ownership share, then
The exclusive user reimburses others for their corresponding shares, or the parties offset it against fruits/income.

Example 2 (One Exclusive User):

RPT = ₱12,000
Shares same as Example 1
A lives on the land alone for years.

Default contributions still apply, but:

A may be required to reimburse B ₱4,000 and C ₱2,000, because A alone enjoyed the property.
Alternatively, A can treat the RPT as part of A’s obligation to account for “fruits” of the property.

B. If Some Siblings Waived Possession or Use

If non-resident siblings voluntarily allow another to use the land for free, they can still insist on ownership-share RPT unless there’s a clear agreement shifting liability.

C. If A Sibling Pays More Than Their Share

A co-owner who pays more than their proportionate share has a right to reimbursement from the others. This is a straightforward co-ownership obligation.

Mechanically:

Keep receipts and a computation of shares
Give written notice to co-owners
Reimbursements may be demanded upon partition or earlier

D. If Property Is Partly Partitioned in Use (De Facto Partition)

Sometimes siblings divide the land informally (each uses a specific portion) without a formal deed. In that case, practical fairness may suggest:

RPT divided by area used, if everyone recognizes that arrangement. But legally, ownership shares still control unless a real partition is executed.

V. Practical Methods of Dividing RPT Among Unequal Heirs

Method 1: Pure Pro-Rata by Ownership

Best when:

No one has exclusive use
Land is idle or shared
Siblings want simplest legal conformity

Method 2: Pro-Rata + Use-Based Reimbursement

Best when:

One or some siblings are exclusive users
There is rent or income
Parties want recognized fairness

Method 3: Assign RPT to the “User” as Part of Fruits Accounting

A common family practice:

The sibling who uses the land pays all RPT
That payment is treated as deductible expense from income before profits are shared This is lawful if agreed clearly.

Method 4: Advance by One, Reconcile on Partition

Useful when:

Not all heirs are reachable
Shares are unclear
You want to avoid penalties

You track:

Amount advanced
Dates paid
Share computations Then deduct these from each heir’s final partition proceeds.

VI. Documents and Proof You Should Keep

To avoid future disputes, maintain:

Tax declarations and latest RPT assessment
Official receipts / treasury payment proofs
Written agreement on sharing method (even simple signed notes)
Computation sheet by share
Evidence of exclusive use or income, if reimbursement is tied to use

Even informal agreements are easier to enforce if written and signed.

VII. What If a Sibling Refuses to Pay?

A. Pay First to Avoid Losing the Property

RPT delinquency is dangerous. The best practice is:

Any sibling can pay the full RPT to prevent penalties or auction.
Then demand reimbursement.

B. Demand Reimbursement

Steps:

Send a written demand letter stating the amount advanced and each sibling’s share.
Attach receipts and computation.
Give reasonable time to pay.

C. Set-Off Against Their Share

If land is later sold or partitioned:

The advancing sibling can have the unpaid RPT shares deducted from the refusing sibling’s inheritance or sale proceeds.

D. Legal Action (Last Resort)

Possible remedies:

Collection case / sum of money
Action for accounting of fruits and expenses
Judicial partition with reimbursement included in final accounting

Courts generally recognize reimbursement rights for necessary expenses like amilyar.

VIII. Special Situations

A. Land Still in the Parent’s Name

Even if title isn’t transferred yet:

Heirs still bear the RPT burden as co-owners in successional rights.
Delinquency affects everyone’s inheritance.

B. There Is a Surviving Spouse

Shares may differ:

The spouse may co-own with children
The spouse’s share must be included in pro-rata RPT computations
Spouse’s conjugal/absolute community share may complicate which part is estate vs. spouse’s own

C. Some Heirs Are Minors or Abroad

Adults may pay on their behalf
Keep clear records for later reimbursement/set-off

D. One Heir Sells Their Share to a Third Party

A buyer becomes a co-owner and must share RPT proportionate to the acquired share, unless the deed says otherwise.

E. Property Generates Rent

Standard approach:

RPT and other necessary expenses are deducted from gross rent
Net income distributed by share If a sibling collects rent alone, they must account to others.

IX. Best-Practice Agreement Template (Conceptual)

A family agreement typically covers:

Identification of property (location, tax declaration, title if any)
Ownership shares (fractions/percentages)
RPT payment schedule (yearly/semi-annual)
Method of division
- Pro-rata by share
- Or user-pays with reimbursement
Reimbursement rules
Penalty for delays (optional)
Signatures of all heirs

Notarization is ideal, but even a signed private document is useful.

X. Strategic Advice to Keep Peace (and Protect the Land)

Treat amilyar as non-negotiable preservation cost.
Separate tax responsibility from emotional family history.
Write your sharing rule down early.
If use is unequal, agree on a reimbursement or offset method.
Push toward formal partition when ready. Partition ends most RPT disputes because each heir becomes responsible for their own titled lot.

XI. Bottom Line

In Philippine inherited land held in co-ownership:

Default legal rule: siblings pay real property tax in proportion to their hereditary shares.
Fairness adjustments: if one sibling exclusively uses or profits from the land, they may need to reimburse others’ RPT shares or treat taxes as part of fruits accounting.
Protect the property first: any heir can pay upfront to avoid delinquency, then claim reimbursement or set-off later.
Document everything: receipts + written cost-sharing agreement prevent future fights.

If disagreements persist, a structured accounting and eventual partition are the cleanest legal exits.