Property Tax Declaration (TD) Name-Change in the Philippines

A practitioner’s all-in-one reference

1. What a Tax Declaration Is — and What It Is Not

Aspect	Key point
Nature	A Tax Declaration (TD) is the local assessor’s record of ownership or beneficial use for real-property-tax purposes under the Local Government Code (LGC, R.A. 7160).
Legal weight	It is not a Torrens title and, standing alone, does not confer ownership. It may, however, create a presumption of possession and good faith.
Contents	TD number; owner’s/administrator’s name; exact location, class/use, survey data, declared (fair market) value; assessed value; schedule of RPT due.
Custodian	Office of the Provincial/City/Municipal Assessor (separate rolls for land, building, machinery).

2. Why & When the Name Must Be Changed

Trigger event	Governing rules & taxes that must be settled before Assessor acts
Sale, barter or donation	• Deed notarised + BIR Certificate Authorizing Registration (CAR) • Capital Gains Tax (or Donor’s/Withholding), Documentary Stamp Tax, Transfer Tax (Prov./City Treasurer) • Title already transferred/annotated at the Registry of Deeds (RD)
Succession / estate settlement	• Extrajudicial Settlement (EJS) or Court-issued decree of heirship • Estate Tax Return and electronic Certificate Authorizing Registration (eCAR) under TRAIN law • Updated OCT/TCT/CCT after annotation of heirs’ title
Corporate actions (merger, change of corporate name)	• SEC Certificate of Merger/Amendment • BIR CAR showing stock transfer tax (if any) and DST paid
Rectification of clerical error	• Sworn Affidavit of Correction • Supporting IDs or PSA-issued documents
Government re-classification or expropriation	• Certified copies of the proclamation, award, or deed of conveyance

3. Statutory and Regulatory Bases

Local Government Code, 1991 (R.A. 7160)
- § 201–§ 208 General assessment powers
- § 219 Preparation of Schedule of Fair Market Values
- § 223 Authority to cancel or correct a TD “upon sufficient proof.”
DOF-BLGF Assessment Regulations (e.g., LBP No. 37-2019) – uniform documentary checklist and workflow.
BIR Regulations – RR 12-2018 (estate tax amnesty), RR 8-2019 (CAR processing).
Land Registration Authority (LRA) Circulars – govern annotation on titles, a pre-condition to TD revision.

4. Step-by-Step Procedure at the Assessor’s Office

Time frames vary; a large LGU (e.g., Quezon City) averages 5–10 working days for straightforward sales, longer for estates.

Prepare the documentary packet Latest certified true copies (CTC) of the title, Deed/Settlement, CAR/eCAR, tax clearances, valid IDs, and SPA if through an attorney-in-fact.
Secure an Endorsement-for-Transfer form (sometimes called “Memorandum of Transfer” or “Assessment Sworn Statement”) from the Assessor’s front desk; fill in new owner’s details and improvements, if any.
Pay certification / annotation fees at the Treasurer’s Cashier (typical ₱200–₱500 per TD).
Technical evaluation
- Appraiser verifies title-to-TD linkage, parcel index number (PIN), land area, and improvements.
- Mapping Division updates tax map and Geographic Information System (GIS) pins.
Approval by the City/Provincial Assessor Signed TDs are numbered, entered into the Assessment Roll, and printed.
Release of documents
- New TD (owner’s copy).
- Notice of Assessment & Updated Tax Bill (“Amilyar”) for the current year.
Inform the Barangay Treasurer (optional but prudent) so that barangay tax records mirror the assessor’s roll.

5. Special Situations & Nuances

Scenario	Practical note
Condominium units	Two TDs may exist: (a) Land & common areas (held by the Condominium Corporation) and (b) Strata unit TD (per unit owner). Change both where applicable.
Mixed-use land	Build a separate TD for each use classification to benefit from lower assessment levels (e.g., agricultural portion).
Land Reform (CARP) beneficiaries	Must present Certificate of Land Ownership Award (CLOA) and DAR clearance; TD issued in farmer-beneficiary’s name but carries a 10-yr alienation restriction note.
Foreclosures	After the one-year redemption period, winning bidder (often the mortgagee-bank) presents the RD-issued Final Deed of Confirmation before TD is switched.
Court-litigated ownership	The assessor will insist on a final and executory judgment + RD annotation before any TD correction.
Lost or unregistered title	The assessor may accept Tax Declaration Transfer based on possession + Barangay certification, but warns that TD “does not establish ownership” in boldface letters.

6. Fees, Penalties & Deadlines

Item	Typical amounts (2025)	Authority
Name-change processing fee	₱200–₱500 / TD	Local revenue ordinance
CTC of TD	₱100–₱200 / page	LGC § 208
RPT surcharge for late payment	2% per month up to 36 months	LGC § 255
Transfer Tax	≤½ % of selling price or zonal value	LGC § 135
Estate Tax	6 % of net estate (after TRAIN)	NIRC § 84 (as amended)

Real-property tax (RPT) accrues on January 1 each year; quarterly installments fall due on Mar 31, Jun 30, Sep 30, Dec 31. Failure to update the TD before these dates can produce split or duplicate billings.

7. Consequences of Neglecting the TD Update

Double taxation notices sent to both seller and buyer.
Difficulty claiming deductions (e.g., real-property tax expense) without TD in the taxpayer’s name.
Impediments in mortgaging the property—banks usually require TD & tax clearance in borrower’s name.
Risk of tax delinquency auction if notices are served only on the former owner.
Penalty surcharges on transfer tax (usually 25 % + interest) if the instrument is presented beyond 60 days from notarization.

8. Checklist of Core Documents (by transaction type)

Sale / Donation	Inheritance	Corporate Change	Rectification
Notarised Deed	EJS / Court Order	SEC Certificate	Affidavit of Correction
BIR CAR + receipts	eCAR + Estate Tax Receipt	CAR	PSA/ID proof
CTC of Title	CTC of Title in heirs’ names	Amended Title	Old TD
Latest RPT receipt	Latest RPT receipt	Latest RPT receipt	Latest RPT receipt
SPA if representative	SPA if representative	Board Resolution	SPA if representative

9. Tips for Streamlined Processing

Photocopy four sets; LGUs keep at least three.
Pay all RPT arrears first; many assessors refuse to entertain transfers with outstanding balances.
Bring a USB flash drive; some offices now accept scanned PDFs to shorten evaluation.
Arrive early—assessment staff often impose cut-off queues (e.g., 50 applications/day).
Keep the Official Receipts (ORs); they are proof if the database update lags behind.

10. Frequently Asked Questions

Can I update the TD without transferring the title? Rarely. Assessors generally require an annotated title, except in barangay-level informal settlements where no title exists.
The seller lost the owner’s duplicate title; can we still switch the TD? Not until the court grants a reconstituted title or an RD-issued Owner’s Duplicate Replacement is annotated.
Must the old owner sign anything? No, so long as the deed transferring ownership is complete and taxes are cleared.
Does a TD assignment trigger capital gains tax? The tax obligation arises from the underlying conveyance, not from the TD update itself; failure to update the TD does not stop BIR from assessing taxes.

11. Compliance Flowchart (Text Version)

Prepare Deed/Settlement → Pay BIR taxes & secure CAR/eCAR
      ↓
Register & annotate at Registry of Deeds
      ↓
Gather Assessor & Treasurer clearances, RPT receipts
      ↓
Submit Endorsement-for-Transfer + docs
      ↓
Assessor technical review & approval
      ↓
Pay processing fee → Release of new TD → Pay updated Amilyar

12. Final Caveats

Always cross-check the LGU’s own ordinance or citizen’s charter; documentary checklists and fees can diverge. This article synthesises national rules and common practice as of 18 June 2025. For properties with complex chains of title or adverse claims, seek a Philippine lawyer’s written opinion before filing.