I. Scope and Practical Problem

When a landowner dies leaving real property, the heirs must (1) determine who inherits and in what shares under Philippine succession law, and (2) complete the documentary and tax steps needed to transfer or reflect ownership in government records. A common situation involves grandchildren claiming shares—either because their parent (a child of the decedent) has died, or because there are no surviving children, or because of special family structures.

In Philippine practice, two separate “registries” often get conflated:

Title registration (Register of Deeds / TCT or CCT) — the authoritative record of ownership for registered land.
Tax declaration (Assessor’s Office) — a local government record for real property taxation; it is not conclusive proof of ownership but is important for paying real property tax and is frequently required as supporting evidence in transactions.

This article focuses on how inheritance is divided among grandchildren and how that division is reflected in a tax declaration for land.

II. Legal Foundations: Succession Basics Relevant to Grandchildren

A. Governing Law

Inheritance is governed primarily by the Civil Code provisions on succession, supplemented by rules on family relations, property, and special laws affecting documentation and taxes. The key concepts for grandchildren are legitimate succession, illegitimate succession, representation, and intestate vs. testate succession.

B. Testate vs. Intestate Succession

Testate succession (with a will): distribution follows the will subject to legitimes (mandatory portions) of compulsory heirs.
Intestate succession (no will or ineffective will): distribution follows the default legal order and shares.

Most disputes about grandchildren’s shares arise in intestate succession or when a will is silent/defective as to certain properties.

III. When Do Grandchildren Inherit?

Grandchildren can inherit in several ways:

A. By Right of Representation (Most Common)

Representation occurs when a person (the “representative”) steps into the place of another person (the “represented”) who would have inherited but cannot (usually because the represented person predeceased the decedent).

In plain terms: if the decedent’s child has already died, that child’s children (the decedent’s grandchildren) inherit the share their parent would have received.

Key features:

Grandchildren inherit per stirpes (by family branch), not per capita (by head), when inheriting by representation.
The “branch share” is first determined as if the deceased child were alive; then that share is divided among that deceased child’s children.

B. When There Are No Surviving Children (Grandchildren as Nearest Descendants)

If the decedent’s children are all deceased, the grandchildren (and further descendants) inherit as the nearest descendants, typically still organized by branches.

C. By Direct Institution in a Will

A will may directly name grandchildren as heirs or devisees, but the distribution remains subject to legitime rules (compulsory heirs cannot be deprived of their legitime except for valid disinheritance).

D. Special Note on Illegitimate Descendants

Illegitimate children and illegitimate descendants may inherit under Philippine law, but their shares and the framework (especially when mixed with legitimate lines) follow specific rules. As a practical matter, documentation of filiation (birth records/recognition) becomes critical before local offices will reflect shares.

IV. How Shares Are Computed Among Grandchildren

A. Per Stirpes vs. Per Capita

Per stirpes (by branch):

Used in representation.
Grandchildren split only the share of their deceased parent (the decedent’s child).

Per capita (by head):

Each heir gets an equal share in the same degree when they inherit in their own right in the same degree, depending on the family configuration.

In everyday inheritance division among grandchildren, the rule is typically:

Determine the shares at the level of the decedent’s children (branches).
For any child who has died, the grandchildren under that branch divide that branch’s share equally (unless there are further representation layers).

B. Common Scenarios

Scenario 1: Decedent had 3 children; 1 child predeceased leaving 4 children (grandchildren)

Treat as if all 3 children were alive: each child’s branch gets 1/3.
The deceased child’s branch share (1/3) is divided among the 4 grandchildren: 1/12 each.

Scenario 2: Decedent had 2 children; both predeceased; Child A left 1 grandchild, Child B left 3 grandchildren

Two branches: A and B.
Each branch gets 1/2.
A’s sole grandchild gets 1/2.
B’s 3 grandchildren split 1/2 → 1/6 each.

Scenario 3: Decedent had 1 child who predeceased; that child had 2 children; one of those grandchildren also predeceased leaving 2 great-grandchildren

The child’s branch is 100%.
That 100% is divided between the two grandchildren (as if both alive): 1/2 and 1/2.
The deceased grandchild’s 1/2 is represented by their 2 children: 1/4 each.
The surviving grandchild gets 1/2.

C. Presence of a Surviving Spouse (Frequent Complication)

A surviving spouse is typically a compulsory heir and participates in intestate distribution. The spouse’s share depends on what other heirs exist (legitimate children, illegitimate children, ascendants, etc.). This changes what remains for the “children’s level” and therefore changes what grandchildren receive by representation.

Practical takeaway: grandchildren’s “branch shares” are calculated after accounting for the spouse’s legally mandated share in the estate.

D. Legitimate vs. Illegitimate Lines

Where the decedent has both legitimate and illegitimate children (or descendants), the allocation can become complex. Grandchildren’s claims must be traced through their parent’s status and rights. In practice, assessors and registries often demand clear civil registry proof and, in disputed cases, may require judicial or notarized settlement instruments.

V. Estate Settlement and Why It Matters for Tax Declarations

Before an Assessor’s Office updates a tax declaration to show heirs (including grandchildren), there is usually an expectation of estate settlement documentation showing who the heirs are and their shares.

A. Extrajudicial Settlement (EJS)

If the decedent left no will (or the will is not being implemented for the property at issue) and there are no disputes, heirs can settle through an Extrajudicial Settlement of Estate, typically notarized and supported by:

Death certificate
Proof of relationship (birth certificates, marriage certificates)
Barangay certificate / affidavit of publication compliance (where required)
Tax Identification Numbers and IDs
Inventory/description of properties

Common formats:

EJS with Waiver (some heirs waive in favor of others)
EJS with Sale (estate settlement and conveyance to a buyer in one instrument, used cautiously)
Deed of Partition (when heirs specifically partition and allocate shares)

B. Judicial Settlement

If there is a will to be probated, disputes, unknown heirs, or other complexities, court settlement may be required. Local offices often will not reflect contested heirship claims without a court order or a settlement instrument executed by all heirs.

C. Estate Tax and Clearance

Even for tax declarations (local), many LGUs in practice require evidence that estate tax obligations have been addressed or that BIR documentation exists (because the transfer of ownership interest is tied to national tax compliance and because other offices commonly require it). The exact documentary threshold varies by locality, but the underlying risk is consistent: without proper estate documentation, a tax declaration update may be delayed or denied.

VI. Tax Declaration: Nature, Effect, and Limits

A. What a Tax Declaration Is

A tax declaration is the Assessor’s record identifying:

The property (location, area, classification)
The declared owner
The assessed value (basis for real property tax)
Improvements, if any

It is not a title and is not conclusive evidence of ownership. However:

It is important evidence of possession/claim and payment of taxes.
It is often required for transactions, loans, and local clearances.

B. What Happens Upon Death of the Declared Owner

If the tax declaration remains in the decedent’s name:

Real property taxes can still often be paid, but
Updating the declaration becomes important for clarity, later transactions, and preventing conflicts among heirs.

C. How Grandchildren Are Reflected in a Tax Declaration

There are three common methods:

Single tax declaration in the name of “Heirs of [Decedent]”
- Practical when heirs are many and not yet partitioning.
- Often used as an interim step.
- Does not necessarily specify each heir’s fractional share in the face of the tax roll, though internal documents (EJS/partition) should.
Tax declaration listing multiple co-owners by name
- May list grandchildren and other heirs as co-owners.
- Some assessors will add fractional interests if clearly supported by a deed of partition.
Separate tax declarations after partition
- If the land is partitioned physically (or by lot subdivision), each heir/group can get a separate tax declaration for their allocated portion.
- This often requires a subdivision plan and approvals when splitting land.

Which method applies depends on whether the heirs have:

settled and agreed on shares,
partitioned the property,
subdivided the land, and
satisfied local documentary requirements.

VII. Division Among Grandchildren for Tax Declaration Purposes

A. “Heirship” Must Be Clear

To recognize grandchildren as heirs for tax declaration updating, the Assessor generally needs proof that:

the decedent is deceased,
the claimant is related (birth certificates),
the claimant’s parent (the decedent’s child) is also deceased if inheriting by representation, and
other heirs are identified and included in the settlement instrument.

B. Shares Must Be Evidenced

A tax declaration reflecting specific grandchildren shares typically requires:

an Extrajudicial Settlement or Deed of Partition stating the shares, or
a court order/judgment on heirship and partition.

Without a partition instrument, the Assessor may limit the entry to “Heirs of…” rather than enumerating each heir’s exact share.

C. Co-Ownership Rules in the Background

Until partition, heirs (including grandchildren) are generally in a co-ownership over the undivided property. Practical implications:

No single heir owns a specific corner or portion until partition.
Any conveyance by one co-owner is typically limited to that co-owner’s undivided share, unless all co-owners consent to sell the whole.

Tax declaration updates do not cure these civil law limitations.

VIII. Documentation Roadmap for Grandchildren Seeking a Tax Declaration Update

A. Core Documents

Commonly required in practice:

Death certificate of the decedent
Birth certificates of grandchildren showing descent from the decedent’s child
Death certificate of the deceased parent (if inheriting by representation)
Marriage certificates where needed to clarify relationships
Notarized settlement instrument (EJS / partition / adjudication)
Barangay certification or proof of publication compliance (for EJS workflows commonly used)
Valid IDs and TINs of heirs
Latest tax receipt / tax clearance (proof RPT is paid)
Certified true copy of title or property identification documents to match descriptions

Local offices may also require:

Special Power of Attorney if one heir acts for others,
Affidavits of no pending case / no adverse claim,
Genealogical affidavit in complicated family trees.

B. Common Points of Failure

Missing documents for a deceased parent (breaking the representation chain)
Name discrepancies (different spellings across birth certificates and titles)
Unnamed or excluded heirs (risk of later challenge)
Disputes among heirs (assessors may refuse to update without all signatures)
Property description mismatch (tax declaration vs title vs survey)

IX. Partition vs. “Heirs of”: Choosing the Correct Route

A. When “Heirs of [Decedent]” Is Used

This is often appropriate when:

heirs agree in principle but are not ready to partition,
the property will remain co-owned,
the immediate objective is paying taxes and updating the local roll.

Risk: later transactions become harder because buyers/lenders often require clearer partition or title transfer.

B. When a Deed of Partition Is Preferable

Partition is preferable when:

heirs want defined shares and fewer disputes,
heirs intend to sell individual shares/portions,
heirs want to allocate specific portions, especially for agricultural land or family lots.

If physical division is intended, subdivision processes may be needed.

X. Interaction with Title Transfer and Why Tax Declarations Are Not Enough

A tax declaration update can be completed even when the title remains in the decedent’s name, but:

For registered land, ownership is perfected and made opposable through registration with the Register of Deeds.
Major transactions generally require title transfer to heirs first (or simultaneous settlement + transfer mechanisms properly documented).

Because tax declarations are not titles, relying solely on them leaves heirs vulnerable in disputes and complicates future conveyances.

XI. Special Issues Involving Grandchildren

A. Minor Grandchildren

If grandchildren heirs are minors, partition, waivers, and sales may require special safeguards and can trigger the need for judicial authority or strict compliance to protect minors’ interests.

B. Missing or Abroad Heirs

Settlement instruments require participation or valid representation. If an heir is abroad, a properly authenticated SPA and identification process are commonly needed.

C. Waivers and Renunciations

An heir (including a grandchild inheriting by representation) may waive or renounce inheritance, but validity depends on form and timing. Improper waivers can create future disputes and may be disregarded by offices or courts.

D. Illegitimate Grandchildren

Where filiation is unclear, agencies often require stronger proof. If disputed, judicial determination may be necessary before a tax declaration can accurately list the heir.

XII. Real Property Tax (RPT) Considerations in Heirship Situations

Even while inheritance is being settled:

RPT continues to accrue annually.
Penalties accrue for late payment.
Heirs should maintain updated payments to avoid liens or complications.

Some LGUs impose administrative steps for updating records; but paying taxes alone does not finalize ownership.

XIII. Practical Summary of “All There Is to Know” in One Frame

Grandchildren inherit primarily by representation when their parent (the decedent’s child) has died; they take their parent’s share as a branch and divide it among themselves.
The presence of a surviving spouse and the mixture of legitimate/illegitimate lines change share computations.
A tax declaration is not a title, but updating it is important for taxation and documentation.
To update a tax declaration reflecting grandchildren, the Assessor generally needs proof of death, proof of relationship, and a settlement instrument (EJS/partition) showing who the heirs are and, ideally, their shares.
Without partition, the tax declaration may be placed under “Heirs of [Decedent]” or list multiple co-owners, but exact fractional shares are best supported by a Deed of Partition.
Complexities (minors, missing heirs, disputed filiation, title defects) often push the process toward more formal documentation or court proceedings.
Keeping RPT current is essential while settlement is pending, but it does not determine ownership.

XIV. Illustrative Template Approach to Reflect Grandchildren Shares

For an intestate estate where the decedent’s one child has died and left grandchildren:

The settlement instrument (EJS/partition) should identify:
- the decedent,
- the deceased child (linking grandchildren to the decedent),
- all heirs (including any surviving spouse, other children/branches),
- the property description matching title/tax records,
- the computed shares per branch and per grandchild,
- and the agreement on co-ownership or partition.

With that, the Assessor can more readily:

issue a tax declaration under “Heirs of…” (if co-owned), or
list named grandchildren with shares (if permitted locally), or
issue separate tax declarations if partition/subdivision is completed.