In the Philippines, the Tax Declaration is a vital document issued by the Assessor’s Office. While it is not a conclusive proof of ownership like a Torrens Title, it is a primary indicator of possession and the basis for Real Property Tax (RPT) assessments. When a property owner passes away, the Tax Declaration must be updated to reflect the names of the heirs or the new owners to ensure legal continuity and compliance with tax laws.

The process of transferring a Tax Declaration is inextricably linked to the settlement of the decedent's estate.

1. The Prerequisite: Settlement of Estate

Before the Assessor’s Office can change the name on a Tax Declaration, the heirs must first settle the estate of the deceased. Under Philippine law, this is done through one of two ways:

Extrajudicial Settlement of Estate: If the deceased left no will and no debts, the heirs may execute a notarized "Affidavit of Extrajudicial Settlement" among themselves. If there is only one heir, an "Affidavit of Self-Adjudication" is executed.
Judicial Settlement: If there is a written will (testate) or if the heirs cannot agree on the partition of the property, the estate must be settled through a court proceeding.

2. Payment of Estate Taxes

Under the Tax Reform for Acceleration and Inclusion (TRAIN) Law, the estate tax is a flat rate of 6% based on the value of the net estate.

BIR Clearance: You must file the estate tax return with the Bureau of Internal Revenue (BIR). Once the taxes are paid, the BIR will issue a Certificate Authorizing Registration (CAR). The CAR is a mandatory document for any transfer of real property, confirming that the government has received its due share of taxes.

3. Documentary Requirements

Once the CAR is secured and the estate is settled, the heirs must approach the City or Municipal Assessor’s Office where the property is located. Generally, the following documents are required:

Certified True Copy of the New Title: If the property is titled (Land), the name on the Transfer Certificate of Title (TCT) must be changed first at the Registry of Deeds. The new TCT in the name of the heirs is the primary basis for the new Tax Declaration.
Certificate Authorizing Registration (CAR): Issued by the BIR.
Deed of Extrajudicial Settlement / Affidavit of Self-Adjudication: A notarized copy.
Affidavit of Publication: Proof that the extrajudicial settlement was published in a newspaper of general circulation for three consecutive weeks (as required by the Rules of Court).
Death Certificate: Issued by the Philippine Statistics Authority (PSA).
Updated Real Property Tax Receipt: Proof that the current year’s "Amilyar" has been paid.
Transfer Tax Receipt: A tax paid to the Treasurer’s Office (usually 0.50% to 0.75% of the property value) for the transfer of ownership.

4. The Step-by-Step Process

Secure the CAR: Pay the estate tax at the BIR Revenue District Office (RDO) having jurisdiction over the decedent's residence at the time of death.
Pay Transfer Tax: Go to the Office of the Local Treasurer. Present the CAR and the Deed of Settlement to pay the local transfer tax.
Register with the Registry of Deeds: If the property is titled, submit the CAR, Deed of Settlement, and the old TCT to the Registry of Deeds to get a new title in the name of the heirs.
Apply at the Assessor’s Office: Submit the new Title, the CAR, and the Transfer Tax Receipt to the Assessor’s Office.
Inspection (Optional): In some jurisdictions, the Assessor may conduct a field inspection to verify the property's status.
Issuance of New Tax Declaration: The Assessor’s Office will cancel the old Tax Declaration and issue a new one under the name of the heirs.

5. Important Considerations

Properties without Titles (Tax Declaration Only) If the property is "untitled" (only has a Tax Declaration), the process skips the Registry of Deeds step for TCT issuance. However, the BIR CAR and the Local Treasurer's Transfer Tax are still mandatory. The Assessor will require stronger proof of the decedent's long-term possession and the heirs' right to succeed.

The "Notice of Death" Requirement Under the National Internal Revenue Code, the heirs or the administrator should have filed a "Notice of Death" with the BIR within two months of the passing. While the TRAIN law simplified some procedures, ensuring all BIR notifications are handled promptly prevents the accumulation of interests and penalties.

Transfer Tax Deadlines Note that the Local Transfer Tax must typically be paid within 60 days from the date of execution of the Deed of Settlement or the date of death (depending on local ordinances) to avoid surcharges.

Summary Table: Fees and Offices

Agency	Document Issued	Primary Fee
BIR	Certificate Authorizing Registration (CAR)	6% Estate Tax
Local Treasurer	Transfer Tax Receipt	0.50% - 0.75% of Value
Registry of Deeds	New TCT / CCT	Registration Fees
Assessor’s Office	New Tax Declaration	Filing/Assessment Fees