(A practical legal guide for owners, buyers, heirs, and practitioners)

1) What a “land tax declaration” is—and what it is not

A tax declaration (often abbreviated “TD”) is the local government’s record of a parcel’s identification, ownership, classification, area, improvements, and assessed value for real property tax (RPT) purposes. It is issued and maintained by the Office of the Assessor of the city or municipality (or the provincial assessor for municipalities in a province).

Evidence, not title. A tax declaration is not proof of ownership. Courts treat it only as indicative evidence of a claim of possession/ownership; the TCT/OCT (land title) or other substantive proof governs ownership questions.
Tax base. The TD anchors assessment and billing; the Treasurer uses the assessor’s roll (not the title) to issue RPT bills, collect taxes, and impose penalties.

2) Legal framework (high level)

Local Government Code (LGC) of 1991 (Republic Act No. 7160).
- Sec. 199–233: definitions, assessment, appraisal, and listing of real property.
- Sec. 202: duty to file a sworn statement declaring the real property and its true value after acquisition or improvement.
- Sec. 206–213: reporting duties of registrars of deeds, notaries, barangay captains, engineers/surveyors; discovery and listing of taxable property.
- Sec. 219: General revision of assessments at least once every three (3) years.
- Sec. 230–233: assessment appeals (Local Board of Assessment Appeals, then Central).
- Sec. 234: property exemptions (e.g., government, churches, charitable, educational under conditions).
Local tax ordinances and assessment schedules. Each LGU issues schedules of market values (SMV), assessment levels, and documentary checklists that implement RA 7160.

Practice tip: Always check the specific LGU’s checklist—requirements are standardized in principle but vary in format and fee names.

3) Who must file a declaration

The following persons have primary duties to file or cause the filing of a sworn declaration and to secure the issuance/update of a TD:

Owners of land, buildings/structures, and machinery (for RPT, “machinery” includes industrial equipment affixed to realty).
Buyers/Transferees (individuals or juridical persons) of titled or untitled property.
Heirs and estate administrators (for transfers by succession or extrajudicial settlement).
Builders/Developers (new constructions, subdivisions/condominiums).
Possessors/Claimants of untitled property who seek to be placed on the tax roll (subject to LGU proof-of-possession rules).
Administrators/lessees/usufructuaries when the instrument places tax burdens or reporting duties on them.
Machinery owners (even when the land is owned by another) must declare the machinery.

Other actors have reporting duties to the assessor that trigger or support TD issuance: Registrars of Deeds, Notaries Public, Barangay Captains, Geodetic Engineers, and Building Officials (per the LGC).

4) When to file: timelines and triggers

After acquisition or transfer. File the sworn declaration within 60 days from acquisition of the property.
After completion of improvements. File within 60 days from completion/occupancy of a building, extension, renovation, or machinery installation.
General revisions. Expect the assessor to reassess during the LGU’s triennial general revision (or earlier if warranted by change in actual use). Owners should update details proactively to avoid misclassification or back assessments.
Subdivisions/Consolidations. File immediately after the issuance of approved subdivision/consolidation plans to obtain new TD numbers for each lot (or the merged lot).
Change in actual use. Declare promptly if agricultural land becomes residential/commercial/industrial (or vice versa); RPT rates and assessment levels depend on actual use.

Non-filing does not cure tax liability: the assessor can list and assess “discovered” property and the treasurer can collect—with surcharges and interest for late RPT payment.

5) Core documentary requirements

Below are typical documentary sets requested by assessors. Exact labels vary by LGU; provide originals for sighting and one (1) photocopy unless the LGU requires more.

A. For issuance of a new tax declaration (titled land)

Owner’s ID (government-issued; for corporations/partnerships: SEC documents and authorized signatory ID).
Title: TCT/OCT (or CCT for condos) and latest certified true copy (CTC).
Deed of conveyance: Deed of Absolute Sale, Deed of Donation, Deed of Exchange, Deed of Assignment, or Extrajudicial Settlement (EJS) with waiver, as applicable.
BIR documents: CAR (Certificate Authorizing Registration) and proof of payment of capital gains/creditable withholding tax and documentary stamp tax.
Local transfer tax official receipt and RPT clearance (to show no arrears).
Previous tax declaration(s) (in the name of the seller/transferor).
Lot plan/technical description (from title or survey); some LGUs ask for vicinity sketch or geodetic plan (approved).
SPA/Board Resolution if acting through an agent/representative.

B. For untitled land (claim of possession)

LGUs are stricter because a TD is not ownership. Typical evidentiary set:

Barangay certification of actual possession/use.
Affidavits of two (2) disinterested persons attesting to length and notoriety of possession.
Tax declarations in ancestors’ names or continuous RPT receipts, if any.
Survey plan / relocation survey by a licensed geodetic engineer, with technical descriptions.
Proofs of acquisition (e.g., rights sale/assignment, waiver, EJS) if applicable.
DENR land status (if required) showing alienable/disposable (A&D) status or non-forestland.
Any barangay map/sketch or boundary agreements that help the assessor plot the parcel.

Many LGUs will annotate the TD for untitled property with “Claimant” to prevent it from being treated as conclusive proof of ownership.

C. For buildings/structures and machinery

Building permit, approved plans, and Certificate of Completion/Occupancy.
Cost of construction affidavit or contractor’s certificate; photos may be requested.
For machinery: invoice, specs, capacity, date installed/operational, and location; lease or property owner’s consent if machinery owner differs from landowner.

D. For transfers by succession (heirs)

Death certificate; EJS/partition or estate proceedings order;
BIR CAR (estate tax) and DST receipts;
Heir IDs and SPA if a representative files;
Previous TDs and title (CTC).

E. For subdivision, consolidation, or re-blocking

Approved subdivision/consolidation plan (LRA/DENR approval as applicable);
New titles or pending-title proof (if in process);
Mother lot TD and cancellation request;
Developer’s certification and vicinity plan.

F. For condominiums

CCT (per unit);
Master deed and as-built plans (developer usually lodges these);
Parking slots declared separately if titled.

G. For entities (corporations, associations, cooperatives)

SEC registration, Articles/By-laws, GIS/Secretary’s Certificate naming authorized signatories;
If claiming exemption (educational/charitable, etc.), submit proof of actual, direct, and exclusive use for exempt purposes; exemptions are use-based, not owner-based.

6) How to obtain or update a tax declaration (standard workflow)

Pre-assessment check at the Assessor’s Office.
- Get the official checklist and forms (e.g., Owner’s Sworn Statement).
- Confirm the property index number (PIN), barangay code, and mapping sheet.
Submit the sworn statement and supporting documents.
- The sworn statement declares: owner/claimant identity; property location and area; actual use (agricultural/residential/commercial/industrial/special); description of improvements; and owner’s estimate of market value (the assessor will rely on the Schedule of Market Values).
Ocular inspection / mapping.
- The assessor may schedule an inspection to verify location, boundaries, and improvements. For buildings, inspection typically confirms floor area and finishes.
Valuation and assessment.
- Market value is determined under the LGU’s SMV.
- Assessment level (a percentage based on actual use) is applied to arrive at the assessed value. These produce the TD’s key numbers.
Issuance of the Tax Declaration and property card.
- You receive a TD with a new ARP/PIN (or updated entry), reflecting land, building, and machinery as separate line items if applicable.
Treasurer coordination.
- After assessment, proceed to the Treasurer for billing and to pay RPT (typically quarterly or annual). Keep receipts; some LGUs require RPT clearance for transfers.
If transferring ownership in the Registry of Deeds (for titled land).
- Ensure the TD and the title ultimately match the new owner to avoid mismatches that cause RPT notices to go to the wrong person.

7) Fees, surcharges, and related taxes

Assessment/processing fees are minimal and fixed by ordinance; some LGUs charge for certified copies of TDs, location plans, and inspection.
Real Property Tax (RPT). Billed on the assessor’s roll; late payment commonly incurs a surcharge (up to 25%) plus interest (commonly 2% per month, capped) under the LGC framework and local ordinance.
Transfer-related taxes (separate from RPT): BIR taxes (CGT/creditable withholding, DST), local transfer tax, and registration fees with the Registry of Deeds. These are prerequisites to title transfer and often requested before a TD is transferred.

8) Special topics and frequent pitfalls

A. Mismatch between title and TD

Common where owners neglect to transfer the TD after sale. Solution: file a “transfer of TD” with the assessor using the deed, CAR, transfer tax receipt, and seller’s previous TD. Keep names and TINs consistent across BIR, ROD, and LGU.

B. Unreported improvements

A house, extension, or factory machinery that was never declared can lead to back assessments and revised RPT. Declare within 60 days of completion to establish the correct assessment date.

C. Change in actual use

RPT depends on actual use (e.g., residential vs. commercial). If a house becomes a shop, or farmland becomes a warehouse, file a change in use; failure can result in deficiency assessments.

D. Subdivision and sale by lots

Developers should secure mother-lot cancellation and issuance of new TDs per lot to align with buyers’ CCT/TCT issuance and HOA/condo dues computations.

E. Exemptions and special use

Properties exempt under the LGC (e.g., government, churches, charitable institutions) are exempt only to the extent used actually, directly, and exclusively for the exempt purpose. Mixed use triggers partial assessment. File supporting proofs annually or as required.

F. Condominiums and common areas

Common areas (hallways, amenities) are typically declared under the condo corporation/association; unit owners hold TDs for their units and separately titled parking. Check HOA/condo rules on RPT allocation.

G. Machinery owned by a lessee

Declare machinery in the name of the machinery owner and disclose the landowner/lessor details; attach the lease or consent. Expect separate assessments for land, building, and machinery.

H. Adverse claims and double declarations

If competing claims exist, the assessor may annotate “with adverse claim” or issue TDs in different names for different components (e.g., land vs. building). These are tax devices, not ownership adjudications.

9) Remedies and contests

Informal reconsideration with the assessor for clerical or factual errors (area, typographical mistakes).
Assessment Appeals:
- File with the Local Board of Assessment Appeals (LBAA) within the statutory period from receipt of the assessment (or revision).
- Adverse LBAA rulings can be elevated to the Central Board of Assessment Appeals (CBAA), and thereafter to the courts via appropriate petitions.
Refunds/credits may be available for illegal or erroneous assessments if timely claimed under the LGC and local ordinances.

10) Compliance checklist (quick reference)

Triggering events (file within 60 days when applicable):

☑ Purchase or acquisition of land/condo/house-and-lot
☑ Completion of a building or significant renovation
☑ Installation of taxable machinery
☑ Subdivision or consolidation approval
☑ Change in actual use (agri ↔ residential/commercial/industrial)

Core documents to prepare:

☑ Sworn owner’s declaration (LGU form)
☑ Valid ID / entity authorities (SEC docs; board or secretary’s cert)
☑ Title (CTC) / Deed / CAR / Local transfer tax OR, for untitled: barangay cert, affidavits, survey, possession proofs
☑ Previous TD(s) and latest RPT receipts
☑ Plans, permits, occupancy/completion (for buildings)
☑ Machinery invoices/specs (if any)

Follow-through:

☑ Secure the new TD (land, building, machinery may have separate TDs)
☑ Update the Treasurer; pay RPT on time (quarterly/annual)
☑ Keep copies of TD, assessment notices, and receipts
☑ Re-check at general revision cycles

11) Practical drafting notes for the sworn statement

Describe precisely: lot/block, survey number, barangay, municipality/city, province, area (sqm/ha), and boundaries.
State actual use and date of acquisition/completion.
Declare value in good faith; the assessor still applies the SMV and assessment levels.
Sign properly: attach SPA or corporate authority if not the registered owner.
Attach maps/photos where boundaries are disputed.

12) Consequences of non-compliance

Listing and assessment without owner’s filing. The assessor may list the property based on discovery or third-party reports; you lose control over classification and valuation timing.
RPT penalties. Even without a TD in your name, RPT accrues; non-payment leads to surcharges, interest, and tax sale proceedings after due process.
Delays in transfers. Registry of Deeds and banks often require updated TDs aligned to the buyer/borrower before releasing titles or loans.

Bottom line

File the sworn declaration promptly after acquisition, improvement, or change in use, and keep your tax declaration current. Bring the title (or possession evidence), deed, BIR CAR, local transfer tax, previous TD, and technical documents; add permits and completion certificates for buildings and specs for machinery. Coordinate with the Assessor for valuation and with the Treasurer for billing. Remember: a TD does not prove title, but it does control your real property tax exposure and day-to-day dealings with buyers, lenders, and government.