Transferring title after the death of a co-owner involves estate settlement (to determine who inherits) and title registration (to reflect the heirs on the Torrens title or condominium certificate). This guide explains the legal bases, pathways (extrajudicial vs. judicial), taxes and fees, documents, and step-by-step procedures—plus practical tips and common pitfalls in the Philippine setting.

1) First principles and legal bases

Only the decedent’s ideal share transfers. In a co-owned property, each co-owner has an undivided interest (an “ideal” share). When a co-owner dies, only that person’s share becomes part of the estate; the other co-owners’ shares stay untouched.
Sources of heirs’ rights. Heirs inherit by will (testate succession) or by law (intestate succession). If there’s a will, it typically must be allowed (“probated”) by a court before it can be used to transfer title. Without a will, the Civil Code’s rules on intestacy apply (spouse, legitimate/illegitimate children, ascendants, collateral relatives, etc.).
Co-ownership vs. conjugal/community property.
- If the decedent was married and the property is part of the absolute community or conjugal partnership, liquidate the spouses’ property regime first. Only the decedent’s net share (after setting aside the surviving spouse’s share and obligations) enters the estate.
- If the decedent was simply a co-owner unrelated to a marital property regime (e.g., siblings bought a lot together), skip marital liquidation—transfer only the decedent’s co-owned share.
Rule 74 (Extrajudicial Settlement). If the decedent left no will, no pending debts, and all heirs are of age (or minors are duly represented), the heirs may settle the estate without a court case through a notarized Extrajudicial Settlement (EJS) or Affidavit of Self-Adjudication (if there is a single heir), with newspaper publication and other formalities. Otherwise, use judicial settlement (probate/intestate court).
Two-year window for claims. Disputes are not foreclosed by EJS. Persons unduly deprived of their lawful share may bring claims within the period provided by law; publication gives constructive notice but does not cure substantive defects.

2) Choose your pathway

A) Extrajudicial Settlement (no will, no debts)

When to use: No will; estate obligations addressed; all heirs capacitated or properly represented.

Core requirements

Notarized EJS (if multiple heirs) or Affidavit of Self-Adjudication (sole heir).
Publication of the EJS/affidavit once a week for three consecutive weeks in a newspaper of general circulation.
If there is personal property included, a bond may be required under Rule 74 (amount and local practice vary). Real property alone typically proceeds without a bond.

B) Judicial settlement (probate/intestate)

When to use: There is a will; there are unresolved debts/claims; heirs cannot agree; there are incapacitated heirs without a legal representative; or the title chain is messy (missing owners, adverse claims). The court will appoint an administrator/executor, settle obligations, determine heirs, and issue orders enabling transfer.

3) Taxes and government clearances (before title transfer)

Estate Tax (BIR)
- Who files: The estate/heirs.
- When: Generally within one (1) year from death (extensions may be requested for cause).
- How computed: Flat estate tax rate under current law, applied to net estate (gross assets at value at time of death minus allowable deductions—e.g., standard deduction, family home deduction up to a capped amount, vanishing deduction where applicable, and the surviving spouse’s share is excluded from the decedent’s gross estate).
- Outputs you need: Estate Tax Return (BIR Form 1801) and Certificate Authorizing Registration (CAR/eCAR) covering the real property share to be transferred. Surcharges and interest apply for late filing/payment.
Local Taxes / Clearances
- Real Property Tax (RPT) clearance (no arrears) from the city/municipality where the property is located.
- Transfer tax (LGU-imposed for transfers of real property) may be required before registration. Rates, deadlines, and forms vary by LGU—obtain the payment certificate/official receipt.
Other fees
- Registry of Deeds (RoD) registration fees and annotation fees (based on a schedule).
- If condominium: applicable condominium corporation or property management clearance (e.g., no arrears on dues), if required by practice.

4) Document checklist

Prepare early to avoid repeat trips:

From civil registry / PSA
- Death certificate of the co-owner.
- Marriage certificate (if married) and birth certificates (to establish filiation) as needed.
Property & ownership docs
- Original/owner’s duplicate title (TCT/OCT/CCT).
- Latest Tax Declaration (land and improvements) and map/lot plan if required by LGU/RoD.
- Tax Clearance for RPT (assessor/treasurer’s office).
- Condo corp / HOA clearance, if applicable.
Estate documents
- EJS or Affidavit of Self-Adjudication (notarized), with publisher’s affidavit and copies of the three weekly publications.
- If judicial: Court order/Decree of distribution/Project of partition/Certificate of Finality.
- Inventory/valuation of the decedent’s assets, including zonal value/fair market value at time of death.
- TIN of the estate and of heirs (BIR requires TINs).
- SPA (if an agent will transact).
BIR outputs
- BIR Form 1801 (filed).
- Proof of payment of estate tax.
- CAR/eCAR for the specific property (often issued in multiple copies: for RoD, Assessor, Treasurer, heir, etc.).
LGU outputs
- Transfer tax OR/Certificate (and documentary requirements per LGU).

5) Step-by-step: Extrajudicial route for a co-owned title

Profile the property and shares.
- Identify the co-owners and their ideal shares per the existing title or deeds.
- If the decedent was married and the property is conjugal/community, liquidate the marital regime first to isolate the decedent’s share.
Settle the estate on paper.
- Draft and notarize an EJS (or Self-Adjudication for sole heir), describing the decedent’s undivided co-ownership share, naming all heirs, and stating the partition/allotment.
- Include undertakings required by Rule 74 and identify any liens/encumbrances that remain.
Publish the EJS/affidavit.
- Arrange publication once a week for 3 consecutive weeks in a newspaper of general circulation. Keep the publisher’s affidavit and newspaper issues/certified clippings.
File estate tax; secure CAR.
- File BIR Form 1801 with supporting docs (EJS/affidavit or court orders; valuations; IDs; TINs; titles; tax declarations; death cert; proofs of relationship).
- Pay estate tax; monitor and claim the CAR/eCAR specifically identifying the property and share.
Settle local dues.
- Clear RPT and other local impositions.
- Pay transfer tax at the city/municipal treasurer, if required for transfers by succession; obtain the transfer tax receipt/certificate.
Register with the Registry of Deeds.
- Present to the RoD: owner’s duplicate title, EJS/affidavit (with publication proof), CAR, RPT clearance, transfer tax receipt, and IDs/TINs.
- The RoD will either:
  - Issue a new title if the decedent’s share is partitioned into determinate portions; or
  - Annotate the existing title to reflect new co-owners (heirs) and their undivided shares if co-ownership will continue.
Update the Assessor’s records.
- Submit the new/annotated title and CAR to the Assessor to issue the updated Tax Declaration(s) to the heirs.

6) Special scenarios and how to handle them

Heirs want to keep the property co-owned. The EJS can award the decedent’s ideal share collectively to heirs, keeping the co-ownership structure. The title will show the surviving co-owners plus the heir-co-owners. Agree on management rules (expenses, access, rental income) in a side Co-Ownership Agreement to avoid disputes.
Heirs want to consolidate to one heir with “balancing” payments. The EJS may assign the decedent’s share to one heir, with cash equalization to others. Remember: if any inter-heir conveyance happens after succession (i.e., a sale/donation between heirs), that separate transfer can trigger its own taxes (capital gains/donor’s tax, DST) distinct from the estate process.
Co-owner’s share was mortgaged or annotated. Encumbrances carry over to heirs. Cancellation requires the creditor’s release and proper registrations. You cannot “wash out” a mortgage via inheritance.
Minors or incapacitated heirs. They can inherit but must act through a legal representative (parent/guardian). Accepting and receiving title is one thing; selling or encumbering a minor’s share later usually needs court approval in a guardianship proceeding.
Missing or uncooperative heirs. You cannot consummate a valid EJS without all heirs. If someone cannot be found or refuses, you’ll need a court proceeding so the court can validly settle and distribute.
There are debts. Pay, compromise, or judicially settle. Rule 74 expressly contemplates paying lawful claims; using EJS while ignoring known obligations can expose heirs to later claims and personal liability up to what they received.
Will exists. Probate first. Even a notarized will must be allowed by a court before it can be the basis of distribution and registration.
Condominiums. Expect to present condominium dues clearance; the RoD will issue a new CCT reflecting the heirs.
Agricultural or special lands. Additional sectoral rules may apply (e.g., agricultural land tenurial issues, ancestral domains, special patents/awards). Factor these into due diligence.

7) Drafting pointers (EJS / Self-Adjudication)

Precisely identify the property (title number, lot/block/survey, area, location) and the decedent’s ideal share.
List all heirs, their civil status, addresses, and TINs. Affirm there are no other heirs.
State the absence of a will (for EJS) and how debts were settled; include a hold-harmless clause for future lawful claims.
Allocate shares clearly: either partitioned (specific lots/units/percentages) or undivided (co-ownership preserved).
Attach supporting proofs: death/marriage/birth certificates, IDs, tax declarations, title copies.
Insert the Rule 74 publication undertaking and attach the publisher’s affidavit once done.

Very short sample clause (for guidance only): “That the decedent, Juan D., died on 15 March 2025, intestate and without debts to the best of our knowledge; that he owned an undivided 1/3 co-ownership share in TCT No. 123456, covering Lot 5, Block 10, Brgy. Mabini, City of ____; that his heirs are: A (spouse), B and C (children), all of legal age; that by these presents we adjudge and partition said 1/3 undivided share as follows: A – 1/6, B – 1/12, C – 1/12, to be held in co-ownership with the surviving co-owners named in said title; that we undertake publication of this instrument once weekly for three consecutive weeks in a newspaper of general circulation, and to answer for lawful claims in accordance with Rule 74.”

8) Practical timeline (typical extrajudicial case)

Weeks 1–2: Gather civil registry and property docs; draft and notarize EJS/Self-Adjudication; start publication.
Weeks 2–6: File estate tax with BIR; respond to any exam/verification; secure CAR.
Weeks 6–10: Pay LGU transfer tax and obtain RPT clearance (timing varies).
Weeks 8–12+: Register at RoD; receive new/annotated title; update Assessor.

(These are typical ranges; actual durations vary by complexity and local office backlogs.)

9) Common pitfalls (and how to avoid them)

Skipping marital liquidation. If the property is conjugal/community, compute each spouse’s share first; don’t roll the entire property into the decedent’s estate.
Leaving out an heir. Even an illegitimate child is a compulsory heir. Omissions can invalidate the EJS and jeopardize the new title.
Muddled descriptions. Vague property identifiers or wrong title numbers trigger RoD rejections.
Unpaid taxes/dues. RPT arrears, condo dues, or estate tax issues stall registration.
No publication (Rule 74). RoDs generally require proof—missing it means no transfer.
Treating inter-heir swaps as part of succession. A later sale/donation between heirs is taxed separately from the estate transfer.
Assuming possession = ownership. Occupancy or building improvements do not substitute for proper registration of the heirs’ title.

10) Quick reference: Who does what?

Heirs/estate representative: Prepare EJS/affidavits; gather IDs/civil registry docs; coordinate publication; file estate tax; handle LGU and RoD filings.
Notary public: Notarizes EJS or Self-Adjudication (ensure all signatories appear or are properly represented).
BIR: Examines estate tax return and issues CAR.
LGU (Assessor/Treasurer): Issues RPT clearance, accepts transfer tax, updates Tax Declarations.
Registry of Deeds: Registers and issues new/annotated titles.

11) FAQs

Q: We only want to update the title to add the heirs for the decedent’s share. Do we need to subdivide the lot? A: No. You may keep it as co-ownership; the RoD will annotate the new co-owners and their undivided shares. Subdivision/splitting is optional and requires separate technical work and permits.

Q: Can we do EJS if there are debts? A: Best practice is to settle or provide for debts first. Using EJS while leaving creditors unpaid risks later claims and personal liability to the extent of what heirs received.

Q: One heir lives abroad. A: Use a duly apostilled Special Power of Attorney authorizing a local representative to sign and process.

Q: What if the title is missing? A: The registered owner (or heirs, via the estate) petitions for reissuance of owner’s duplicate (administrative/court process), then proceed with registration.

12) Clean, minimal “to-do” list

Identify the decedent’s exact share and whether the property is co-owned vs. conjugal/community.
Pick your pathway: EJS (no will/debts; heirs capacitated) or judicial (will, debts, disputes, minors without guardian).
Prepare and notarize EJS/Self-Adjudication; publish for 3 weeks; compile proofs.
File estate tax (Form 1801); pay; secure CAR.
Get RPT clearance and pay LGU transfer tax (if applicable).
Register at the Registry of Deeds; receive new/annotated title.
Update Assessor for new Tax Declaration(s).

Final note

Philippine procedures are statute-based but implemented by specific offices with their own checklists. Always verify current local requirements (forms, sequencing, fees) with your BIR Revenue District Office, City/Municipal Treasurer & Assessor, and the Registry of Deeds where the property is located, and consider engaging counsel for complex estates, marital liquidations, or contested claims.