This article explains, in one place, how co-owned real property is partitioned and how a deceased person’s estate—especially land—is settled in the Philippines. It blends Civil Code rules on co-ownership and partition, Family Code rules on property relations, and the Rules of Court on settlement of estates, with practical steps, timelines, and typical pitfalls.

1) Core legal frameworks

A. Co-ownership (Civil Code)

What it is. When ownership of the same thing belongs to different persons pro indiviso (undivided). Common sources: inheritance, donations to several persons, or purchases in common.
Default rule. Each co-owner owns an ideal (undivided) share and may use the property proportionately provided they do not injure the interest of the others.
Acts that need unanimity. Alterations or acts of ownership that change the thing itself (e.g., building a structure) generally require consent of all.
Expenses/benefits. Necessary expenses and taxes are borne in proportion to shares; fruits and rentals are shared in the same proportion.
Right to demand partition. Any co-owner may demand partition at any time—with important exceptions (see §2).

B. Partition among heirs (Civil Code on Succession)

Partition may be: (i) by the testator (if a will exists and provides for it), (ii) by agreement among heirs, or (iii) judicial (court-ordered).
Effects. Partition converts ideal shares into exclusive ownership of specific portions. It also settles collation and reductions to protect the legitimes of compulsory heirs.

C. Settlement of estates (Rules of Court)

Judicial settlement (with or without a will): appoint a executor/administrator, inventory, pay debts/taxes, then distribute residue via a project of partition approved by the court.
Extrajudicial settlement (EJS) (Rule 74): allowed only if the decedent left no will and no debts (or all debts have been paid/assumed). Heirs execute a notarized Deed of Extrajudicial Settlement (or Affidavit of Self-Adjudication if there is a sole heir), publish notice, pay taxes, then transfer/retitle.

2) Partition of co-owned land

A. When partition is allowed and when it is not

Allowed any time upon demand of any co-owner.
You cannot partition:
1. If the thing is physically indivisible or cannot be conveniently divided—then sell and divide proceeds, or allot to one with owelty (cash equalization);
2. If co-owners agreed in writing to keep property undivided for up to 10 years (renewable by new agreement);
3. If the donor/testator forbade partition for up to 20 years; or
4. If partition would prejudice third parties (e.g., creditors) or violate law (e.g., agricultural tenurial/security of tenure rules, minimum lot sizes, road/easement standards).

B. Modes of partition (outside of probate)

Voluntary partition (contract among co-owners)
- Requirements: capacity of parties; agreement on (a) subdivision plan, (b) valuation, (c) lot allocation, (d) owelty if needed, and (e) easements/ROW.
- Deliverables: Deed of Partition, technical descriptions, approved subdivision plan by a licensed Geodetic Engineer (and LRA/DENR approval as applicable), tax clearances, updated tax declarations, and separate titles.
Judicial partition (Rule 69)
- Filed by any co-owner. Court may appoint Commissioners to make the partition, report, and draw a proposed allotment. If not feasible to divide, court may order sale and divide proceeds.

C. Practical workflow (voluntary)

Title check (encumbrances, liens, annotations).
Survey/subdivision by a Geodetic Engineer; get technical descriptions and plan approvals required by the Registry of Deeds (RD) and LRA.
Valuation & owelty computation (to keep shares equal in value, not area).
Execute Deed of Partition (notarized), attach plan/TDs.
Pay transfer/registration fees (no capital gains tax on pure partition).
Retitling: RD issues new individual titles for each allottee.

Tax note on partition: A true partition merely segregates undivided co-ownership into exclusive holdings and is not a sale, donation, or exchange; hence no capital gains tax/VAT arises. However, estate taxes (if partition is by inheritance) and documentary/registration fees still apply. If one co-owner buys out another beyond owelty, the sale portion may trigger CGT/DST.

3) Settlement of land when an owner dies

A. Inventory who the heirs are (and their legitimes)

Compulsory heirs include:

Legitimate children/descendants; in their absence, legitimate parents/ascendants;
Surviving spouse;
Illegitimate children/descendants.

Typical legitime framework (simplified):

With legitimate children:
- Legitimate children collectively: ½ of the estate (as legitime), in equal shares among them;
- Surviving spouse: legitime equal to the share of one legitimate child;
- Free portion: balance after the above, distributable by will or by law.
With illegitimate children only (no legitimate/ascendants):
- Illegitimate children collectively: ½;
- Surviving spouse: ¼;
- Free portion: ¼.
With no descendants, but legitimate parents:
- Parents/ascendants: ½;
- Surviving spouse: ¼;
- Free portion: ¼.

Important nuances

Illegitimate child’s legitime is generally ½ of a legitimate child’s legitime (Civil Code rule).

The surviving spouse’s conjugal/community share (from property relations) is separate from inheritance. Liquidate the property regime first (see §3C), then compute inheritance shares.

B. Choosing the mode of settlement

Extrajudicial Settlement (EJS)
- Use if: (i) no will, and (ii) decedent left no debts or debts are fully paid/assumed, and (iii) all heirs are of age or minors are properly represented by a court-appointed guardian with court authority.
- Documents:
  - Deed of Extrajudicial Settlement (or Affidavit of Self-Adjudication if sole heir);
  - Publication in a newspaper of general circulation once a week for 3 consecutive weeks;
  - Estate Tax Return and BIR eCAR(s) per property;
  - Transfer documents (original title, tax clearances, IDs/TINs, death certificate, etc.).
- Creditors’ protection: Persons prejudiced may sue the distributees; the publication serves as public notice.
Judicial Settlement (Probate/Intestate)
- Use if: there is a will, or there are debts, disputes, missing/unknown heirs, minor heirs without guardian, questioned filiation, or a need for court supervision.
- Flow: Petition → appointment of executor/administrator → inventory → claims & debts → taxes → project of partition → decree of distribution → transfer/retitling.

C. Liquidate the marital property regime before distribution

Absolute Community (ACP) (default under the Family Code, absent a marriage settlement): generally includes property owned at marriage and acquired thereafter, with exclusions (e.g., exclusive property by donation/inheritance with exclusion). Divide ACP first (usually 50-50), then the decedent’s half forms part of the estate.
Conjugal Partnership of Gains (CPG) (for marriages before the Family Code or by agreement): conjugal net gains are divided, then the decedent’s share enters the estate.
Separation of property (by agreement/judgment): only the deceased’s exclusive assets form the estate.

D. Taxes and government clearances (estate involving land)

Estate tax: 6% of the net estate (TRAIN Law), due within one (1) year from death (extensions may be available for meritorious cases). Deductions include standard deduction, family home (subject to cap), and others recognized by law.
BIR eCAR: Issued per property after estate tax payment; indispensable for transfer at the Registry of Deeds.
Local transfer tax and registration fees: Pay at the LGU and RD, respectively, during retitling.
Real property taxes (RPT): Settle arrears/penalties to avoid refusal of transfer by LGU.

Tip: Where the estate includes agricultural land, check agrarian law constraints (e.g., retention limits, existing tenurial arrangements) and minimum lot sizes or easements that may affect how you subdivide.

4) How to do an Extrajudicial Settlement with land

Step-by-step

Heirship map: Identify all heirs (including illegitimate children) and their shares; secure death, birth, marriage certificates.
Debt screen: Confirm no outstanding enforceable debts, or ensure payment/assumption.
Inventory: Titles, tax declarations, sketches, prior surveys.
Marital regime liquidation: Determine the surviving spouse’s share before computing hereditary shares.
Survey & valuation: Commission a licensed Geodetic Engineer for subdivision (if needed); agree on valuations for equalization.
Draft & notarize the Deed of Extrajudicial Settlement (or ASA for sole heir). If minors are involved, secure court-approved guardianship first.
Publish the EJS/ASA once a week for 3 consecutive weeks; keep the affidavit of publication and copies of clippings.
File Estate Tax Return, pay estate tax, secure eCAR(s).
Transfer at RD: Present owner’s duplicate title, EJS/ASA, proof of publication, eCAR, tax clearances; RD cancels the old title and issues new titles to heirs (or directly to buyers if you combined settlement with a deed of sale).
Update tax declarations: With the Assessor’s Office.

Common drafting points for the EJS/ASA

Full identification of decedent (name, date of death, CENOMAR if relevant).
Complete list of heirs, their status (legitimate/illegitimate, surviving spouse), and consenting signatures.
Property description(s) by technical description and TCT/Tax Dec numbers.
Statement that no will exists and no debts remain (or that debts have been settled/assumed).
Allocation scheme and any owelty payments.
Undertaking to publish and to hold distributees answerable for lawful claims.

5) Judicial settlement and partition highlights

A. Probate/intestate administration essentials

Court issues letters (testamentary or of administration).
Notice to creditors; claims period; priority of estate expenses and taxes.
Sales/encumbrances of estate property generally require court approval.
The final project of partition must: (i) list heirs and shares, (ii) collate donations subject to collation, (iii) apply reductions to protect legitimes, and (iv) specify property allotments/owelty.

B. Judicial partition (Rule 69) mechanics

Complaint by co-owner; court determines shares and feasibility of division.
Commissioners (usually 3) may be appointed to partition by metes and bounds.
If division is impracticable, court may order sale and divide proceeds.
Judgment is recordable and forms basis for separate titles.

6) Special issues & edge cases

Hidden or omitted heirs/property. Omission does not void the entire settlement, but omitted heirs or properties may be brought in; distributees can be made to reconvey equivalent shares.
Creditors after EJS. Publication protects good-faith transferees, but creditors can pursue distributees to the extent of what they received.
Prescription/repudiation in co-ownership. Partition is imprescriptible while co-ownership subsists; a co-owner’s possession is not adverse to others unless there is a clear, unequivocal repudiation communicated to them. Actions for reconveyance based on fraud generally prescribe in 10 years from issuance of title, but co-heirs often invoke the co-ownership exception until repudiation.
Minors and incapacitated heirs. Court-appointed guardian with authority is required to sign; courts scrutinize consideration and allocation to protect the ward.
Foreign heirs or property abroad. Philippine courts can settle the Philippine estate; foreign property is governed by lex situs (law of the place where the property is).
Easements & access. When subdividing landlocked portions, legal easements of right-of-way must be established; costs borne according to law/equity.
Improvements and reimbursements. Necessary and useful expenses by a co-owner may be reimbursable with or without right of retention depending on the expense type; bad-faith builders may forfeit improvements.
Agrarian tenancies. Land with agricultural tenants cannot simply be partitioned or ejected from tenancy without following agrarian due process; DAR jurisdiction may attach.
Condominiums vs. subdivisions. Partition of land supporting a condominium is different: you’re dealing with condominium corporation/association and common areas under the Condominium Act; partition usually translates into allocation of unit titles rather than raw land halves.

7) Checklists

A. Voluntary Deed of Partition (co-owners)

☐ Latest TCT / CCT and RD encumbrance print
☐ Subdivision plan + technical descriptions (signed by GE; approvals as required)
☐ Tax clearances / RPT receipts
☐ Deed of Partition (notarized) with allocation & owelty
☐ IDs/TINs of parties
☐ RD fees; application for new titles

B. Extrajudicial Settlement (estate with land)

☐ Heirship documents (PSA: death, marriage, birth)
☐ Debt clearance or assumption by heirs
☐ Liquidation of marital regime (ACP/CPG)
☐ EJS/ASA (notarized)
☐ Newspaper publication (3 consecutive weeks) + affidavit/clippings
☐ Estate Tax Return + eCAR(s)
☐ LGU transfer tax payment
☐ RD transfer/registration; issuance of new titles
☐ Assessor: cancel old tax decs; issue new

8) Frequently asked practical questions

Q1: Can we combine settlement with a sale to a third party? Yes. Heirs may execute EJS + Deed of Absolute Sale; the RD can directly issue the buyer’s title after estate tax and transfer taxes are paid and eCARs are presented.

Q2: There is one heir who refuses to sign. What now? If purely co-owned property (not necessarily from a recent death), file judicial partition. If settling an estate, file judicial administration; the court can ultimately approve a project of partition despite non-consent, after due process.

Q3: We discovered another property after finishing EJS. Execute a Supplemental EJS for the newly discovered property and repeat publication, taxes, and transfer steps for that property.

Q4: Are back taxes or estate penalties condonable? Tax amnesties/condonations occur only by statute. Absent an active program, expect surcharges and interest if late; extensions or installment payments may be available upon application.

Q5: Is there DST or CGT on partition? A true partition (no sale/donation) does not trigger CGT/VAT. Registration fees and possible DST treatment depend on local practice and whether there’s an owelty or sale component; coordinate with the BIR/RD handling the specific documents.

9) Templates (short forms)

A. Deed of Extrajudicial Settlement (skeleton)

Title: Deed of Extrajudicial Settlement of Estate Parties: All heirs (names, ages, civil status, addresses, TINs) Recitals: Death of ___ on ___; no will; no outstanding debts; relationship of heirs; liquidation of property relations completed; property list (TCT nos., TD nos., technical descriptions). Terms: Manner of distribution/allocation; owelty; undertaking to publish for 3 consecutive weeks; assumption of liabilities (if any); warranty against unknown heirs/claims subject to law. Signatures: All heirs; notarization; annexes (PSA docs; IDs; plan).

B. Deed of Partition (co-owners; skeleton)

Parties: Co-owners identified; shares stated. Property: Full technical description; current title details. Partition: Reference to subdivision plan; lot allocation; owelty; easements/ROW. Warranties: Possession/encumbrances; taxes up to date. Closing: Delivery of possession; submission to RD for new titles; notarization; annexes.

10) Strategic advice and common pitfalls

Do the marital liquidation first. Many delays come from skipping ACP/CPG liquidation, causing wrong share computations for the spouse and children.
Heir mapping prevents future suits. Always ask about children outside the marriage and predeceased children with descendants (representation).
Survey accuracy saves time. Inadequate surveys or missing monuments cause RD rejections; use a reputable Geodetic Engineer.
Publication proof matters. Keep originals of the affidavit and newspaper clippings for RD and future due-diligence by buyers/banks.
Handle tenancies and easements early. ROW and tenancy issues can halt subdivision and titling.
Don’t mix donation with partition unintentionally. Lopsided allocations without owelty may be recharacterized as partial donation—implicating taxes and legitime challenges.
Adverse possession defenses among co-heirs rarely fly without a clear repudiation; avoid relying on “long possession” alone to defeat co-heirs’ claims.

11) Quick decision tree

Did the owner die?
- No → You’re in co-ownership; do voluntary or judicial partition.
- Yes → Proceed to estate settlement.
Is there a will? debts? minor/unwilling heirs?
- Any “Yes” → Judicial settlement.
- All “No” → EJS/ASA possible.
Need to divide the land?
- Yes → Do survey/subdivision; allocate lots with owelty if required.
- No → Keep in co-ownership (consider a max 10-year “no partition” agreement if desired).

Final word

Successful partition and settlement blend correct legal sequence (marital liquidation → heirship → debts/taxes → allocation) with clean land engineering (survey/plan/tech-descriptions) and complete paper trails (publication, eCARs, RD filings). When in doubt—especially with minors, contested heirship, existing debts, or agrarian/ROW constraints—opt for judicial settlement or partition to obtain a decree that the RD and third parties will honor.