I. What a “Tax Declaration” Is—and What It Is Not

A Tax Declaration (TD) is the official record issued by the City/Municipal Assessor’s Office describing a parcel of land and/or improvements (building, machinery) for real property tax (RPT) purposes. It typically contains:

Owner/declared owner (as shown in assessor’s records)
Property Identification Number (PIN)/ARP/TD number (format varies by LGU)
Location (barangay, street, boundaries)
Lot/area (and sometimes technical references)
Property classification (residential, agricultural, commercial, industrial, etc.)
Assessed value and related details (market value basis, assessment level, effectivity year)
Improvements listed separately or within the same TD (some LGUs issue separate TDs for land and building)

Crucial distinction: A TD is not a land title. In Philippine practice, a TD is evidence of declaration and tax liability, and may support claims of possession or a history of occupation, but it is not conclusive proof of ownership. For ownership verification, you still look to the Certificate of Title (TCT/CCT) at the Registry of Deeds (or other ownership documents for untitled land).

II. Why People Request a Copy or Verification of a TD

Common lawful reasons include:

Buying/selling property (due diligence; matching TD to title and actual property)
Loan/mortgage and bank requirements (certified TD and tax clearance)
Transfer of ownership in assessor’s records after a sale, donation, inheritance, etc.
Payment of RPT (checking assessed value, delinquencies, effectivity years)
Building permit/occupancy or business compliance (some LGUs require TD references)
Estate settlement (identifying property and improvements declared for tax)
Correction of errors (name, area, classification, boundaries, improvements, duplicate TDs)

III. Who May Request a Copy From the Assessor

Policies vary by LGU, but in practice, an assessor will usually release a certified true copy only to:

The declared owner (as shown on the TD)
An authorized representative with proper authority
A successor-in-interest who presents documentary proof (e.g., heir with estate documents; buyer with deed)
A requesting party with a legitimate purpose recognized by the LGU—often subject to privacy and internal rules

Because a TD contains personal identifiers (name, address), many assessor offices apply a “proof of interest/authority” approach. Expect stricter requirements if you are not the declared owner.

IV. Types of Documents You Can Ask For

When you go to the assessor, be specific. Common issuances include:

Photocopy of the latest Tax Declaration (plain copy)
Certified True Copy (CTC) of the Tax Declaration (signed and sealed)
Tax Declaration history / previous TDs (e.g., for continuity, tracing transfers, or old declarations)
Property Record Form (PRF) / Property Card / Field Appraisal and Assessment Sheet (FAAS) (names vary)
Certification (e.g., “this property is declared under TD No. ___ with assessed value ___”)
Certification of no improvement / with improvement (in some LGUs)

If your goal is verification, you often need more than a single TD—request the FAAS/PRF if available, because it usually shows the assessment basis and annotations.

V. How to Verify a Tax Declaration (Practical Due Diligence Checklist)

Verification is not just “getting a copy.” It’s checking whether the TD you have matches the property and aligns with other records.

A. Confirm the Property Identity

Match these across documents:

PIN/ARP/TD number (assessor record)
Title number (TCT/CCT) and registered owner (Registry of Deeds)
Lot number / block number (subdivision lots)
Area (square meters)
Location (barangay; subdivision/village; street; boundaries)

Red flag: Area/location discrepancies, or a TD that describes a different lot than the title.

B. Check Whether Land and Improvements Are Properly Declared

Many properties have:

One TD for land and another TD for the building; or
A combined declaration; or
Separate TDs for multiple improvements (main house, annex, commercial structure)

Red flag: A seller shows only a land TD but there is a building on-site with no building TD—this can affect taxes, transfers, and bank processing.

C. Confirm “Effectivity” and the Latest Revision

Assessed values can change after:

General revision of assessments (periodically done by LGUs)
Reclassification of property use
New improvements or demolition
Subdivision/lot segregation or consolidation
Transfer updating in assessor’s records

Red flag: A “latest” TD that is very old may simply mean the record was never updated—not necessarily that everything is clean.

D. Check for Annotations and Administrative Issues

Ask whether there are notes relating to:

Cancelled TDs and replacement TDs
Duplicate declarations (same property declared under different names)
Pending transfer or incomplete documentation
Disputed assessments or classification issues (in some cases)

E. Cross-Check With Tax Payments and Clearances

A TD is different from proof of tax payment. For transaction safety, cross-check:

Current and prior RPT official receipts
Tax clearance / certificate of no delinquency (usually Treasurer’s Office, not the Assessor)

Red flag: TD is in order but taxes are delinquent—this can delay transfers and may lead to levy/sale processes.

VI. Step-by-Step: How to Obtain a Copy From the Assessor

Step 1: Identify the Correct Office

Go to the City Assessor (for cities) or Municipal Assessor (for municipalities). In Metro Manila cities, it’s typically the City Assessor’s Office.

Some LGUs also have satellite counters at city halls, barangay halls, or online request systems—but the Assessor remains the official custodian of TD issuance.

Step 2: Prepare the Key Property Details (Even If You Don’t Have the TD Number)

Bring any of the following to help them locate the record:

Property address / barangay
Lot and block number / subdivision name
Owner’s name on record (declared owner)
Title number (TCT/CCT) if you have it
Previous TD number (if known)

If you have none of these, you may still search, but expect delays and more questions.

Step 3: Bring Requirements (Based on Your Capacity)

If you are the declared owner

Government-issued ID (and photocopy)
Filled-out request form (LGU-provided)
If asking for correction/transfer: supporting documents (see below)

If you are an authorized representative

Your government-issued ID
Copy of owner’s ID
Authorization letter (often accepted for simple copy requests) or
Special Power of Attorney (SPA) (commonly required for certified copies, transfers, corrections, or sensitive requests)

Tip: If the owner is abroad, the SPA is commonly notarized and apostilled/consularized, depending on where executed.

If you are a buyer / heir / successor-in-interest

Bring proof of your interest, such as:

Deed of Absolute Sale / Deed of Donation / Extrajudicial Settlement
Death certificate (for estate matters)
Court order / letters of administration (if judicial settlement)
Title copy showing transfer (if already titled in your name)
Any LGU-required affidavits

Because LGUs differ, be ready for the assessor to request additional proof before releasing a certified copy.

Step 4: Pay the Applicable Fees

Fees are set by local ordinances and vary widely. Typical charges include:

Research fee (sometimes)
Photocopy fee per page
Certification fee for Certified True Copy
Documentary stamp/official receipt requirements (varies)

Always get an Official Receipt from the Treasurer/cashier as directed by the assessor.

Step 5: Claim the Document

Release time depends on workload and whether the record is:

easily retrievable (digitized)
stored in archives
affected by pending corrections/duplicate entries

For certified copies, some LGUs require approval/signature from a designated officer.

VII. Common Scenarios and What To Do

A. The TD Shows a Different Owner Than the Title

This is common and not automatically fraud—assessor records can lag behind registry updates.

What to do:

Verify the title with the Registry of Deeds (or at least a current certified title copy)
Ask the assessor if the TD is for the same PIN/lot and whether a transfer in assessor’s record is pending
If you are the buyer/new owner, file for update/transfer of TD (see Section VIII)

B. The Property Has Multiple TDs

Possible reasons:

Separate TDs for land and building
Lot was subdivided or consolidated
Duplicate declarations exist

What to do:

Ask for TD history and confirm which TD is current/active
Request certification indicating the latest TD number and effectivity

C. You Lost Your Copy of the TD

You can request a Certified True Copy provided you prove identity/authority.

What to do:

Bring ID and property identifiers
If the owner on record is deceased, bring estate documents

D. Untitled Land With Only a Tax Declaration

A TD may exist even without a title (e.g., public land, ancestral claims, long possession).

What to do (transaction safety):

Treat TD-only claims with extra caution
Verify classification and status (public land issues can arise)
Seek professional help before purchasing; banks often won’t finance TD-only property

E. Assessor Refuses to Release a Copy

Possible reasons:

You lack authority/interest
Data privacy/internal policy concerns
Record is under dispute or flagged

Practical steps:

Ask what specific document is needed to show authority (authorization letter, SPA, deed, etc.)
File a written request stating purpose and attaching proof of interest
Elevate politely to the head of office if you believe you are entitled

VIII. Related Procedures: Updating/Transferring a Tax Declaration

A buyer or heir often needs not only a copy, but also a transfer/update of the TD in the assessor’s records.

Common requirements (vary by LGU) include:

Deed of sale/donation/settlement documents
Title (TCT/CCT) in the new owner’s name, or proof of ongoing transfer
Valid IDs and TIN (sometimes requested)
Latest RPT receipts and/or tax clearance
Lot plan/subdivision plan (if there were boundary/area changes)
Building permit/occupancy documents (for building declarations)

Important: Updating a TD does not transfer ownership; it updates the tax record and ensures correct billing/classification.

IX. Evidence Value of a Tax Declaration in Disputes

In Philippine practice, TDs and tax receipts are often used to show:

Possession or claim of ownership over time
Good faith in certain contexts
History of occupation and improvements

But TDs generally do not outweigh a valid Torrens title. In disputes, TDs are usually supporting evidence, not decisive proof, especially against a registered owner.

X. Sample Request Letter (Simple Format)

If your LGU accepts walk-in letters (some only use forms), you can use this structure:

Date City/Municipal Assessor [City/Municipality]

Subject: Request for Certified True Copy of Tax Declaration

I, [Name], of legal age, with address at [address], request a Certified True Copy of the Tax Declaration for the property located at [full location/barangay], identified as [PIN/ARP/lot & block/title no., if available], for the purpose of [state purpose—e.g., bank loan / transfer of records / verification].

Attached are copies of my ID and [proof of authority/interest—SPA, authorization, deed, etc.].

Respectfully, [Signature over printed name] Contact number/email

XI. Practical Tips to Avoid Problems

Always ask for the “latest/current” TD and, if possible, the cancelled TD references.
If buying property, verify three tracks: Title (Registry of Deeds) + Tax record (Assessor/Treasurer) + Actual possession/occupancy.
For condos, use the CCT unit details and confirm the TD matches the unit number, not just the building.
If the owner is deceased, prepare estate documents early—assessor and treasurer requirements often overlap.
Keep copies of official receipts for fees and requests; they matter when follow-ups are needed.

XII. Bottom Line

To verify and obtain a TD from the assessor, you generally need:

enough property identifiers to locate the record,
proof of identity and (if applicable) authority/legitimate interest, and
payment of LGU fees for copies/certification.

Verification means checking that the TD aligns with the title (if titled), the physical property, and the treasurer’s tax payment records—because a TD alone is not ownership, but it is a key document in Philippine property compliance and transactions.