1) What “property tax records” are in Philippine practice

In the Philippines, “property tax” usually refers to Real Property Tax (RPT)—the annual local tax imposed by provinces, cities, and municipalities (within Metro Manila, by cities/municipalities), administered under the Local Government Code of 1991 (R.A. 7160), Book II on Local Taxation and Fiscal Matters.

Property tax records generally fall into two buckets:

Assessment records (Assessor’s Office) These show what the property is for taxation purposes and how much it is assessed at:
- Tax Declaration (TD)
- Field Appraisal and Assessment Sheet (FAAS)
- Classification (residential, agricultural, commercial, industrial, special), area, improvements
- Assessed value and market value basis used by the LGU
- Property identification references (e.g., TDN, PIN, lot/block, survey numbers)
Payment and delinquency records (Treasurer’s Office) These show what was billed and paid:
- Statement of Account / RPT ledger
- Official Receipts (ORs) / payment history
- Tax Clearance / Certificate of No Delinquency
- Delinquency notices, interest/penalties computations
- Levy/auction records if the tax became seriously delinquent

These records are frequently required for sale and purchase due diligence, estate settlement, loan/mortgage processing, building permits, transfer tax/BIR processing, and resolving boundary or ownership disputes (with important limits discussed below).

2) Where property tax records are kept (and what each office can issue)

A. City/Municipal/Provincial Assessor’s Office

Primary custodian of assessment documents:

Certified True Copy of Tax Declaration
FAAS (often requested by banks and for deeper due diligence)
Property classification history, revisions, reassessments
Tax maps and location references (varies by LGU)
Records of declared improvements (buildings, structures)

B. City/Municipal Treasurer’s Office

Primary custodian of billing and payment documents:

Real Property Tax Statement of Account
Certificate of Payments (for specified years)
Tax Clearance / Certificate of No Delinquency
Certification of delinquency and amounts due
Records related to levy and public auction (where applicable)

C. Barangay

Barangay offices typically do not maintain the official RPT record, but may issue:

Barangay certifications on residency/possession (sometimes used as supporting documents, especially for untitled or disputed situations)

D. Registry of Deeds (separate from tax records)

The Registry of Deeds keeps title and encumbrances (TCT/OCT, annotations, mortgages, adverse claims). This is not the same as RPT records, but they are often compared during due diligence.

3) What documents you can request and what they prove (and don’t prove)

Commonly requested documents

Document	Where to get it	What it’s used for	What it does not prove
Tax Declaration (TD)	Assessor	Shows declared taxpayer/owner for tax purposes; property description; assessed value	It is not conclusive proof of ownership or title
FAAS	Assessor	Details on appraisal, classification, basis of assessment; banks often ask	Not a title; not final if assessment is contested
Statement of Account / RPT Ledger	Treasurer	Shows billed taxes, payments, balances, penalties	Not proof of ownership; reflects LGU billing
Tax Clearance / Certificate of No Delinquency	Treasurer	Confirms taxes paid up to a date/year	Does not guarantee no other liens/encumbrances outside RPT
OR copies / payment certifications	Treasurer	Proof of payment for specific quarters/years	Does not cure defects in ownership/title
Certifications re: delinquency, levy, auction	Treasurer (sometimes assessor also has notes)	Checks if property was subjected to collection actions	Must be checked against actual auction outcomes/annotations where relevant

4) Access rules: who can request records, and what limits apply

A. Public character vs privacy concerns

RPT records are government records. Many LGUs treat certain parts (especially assessment roll information and basic property assessment data) as available for inspection or certification. However, because these records often contain personal information (names, addresses, IDs submitted in files), LGUs may restrict release of some details under the Data Privacy Act (R.A. 10173) and internal policies.

In practice:

Owners/taxpayers (as shown in the TD or payment records) are usually allowed to obtain certified copies upon showing ID.
Authorized representatives can request with an authorization letter or Special Power of Attorney (SPA) plus IDs.
Heirs/estate representatives may be asked for proof of relationship or authority (e.g., death certificate, extrajudicial settlement, court appointment, etc.).
Third parties (e.g., prospective buyers) may be allowed to obtain limited certifications (like tax clearance status or assessed value), but some LGUs require authorization from the registered taxpayer/declared owner to release full file copies (especially FAAS and supporting documents).

B. Typical “showing of interest” requirements

LGUs commonly require at least one of the following to process a request:

Title number (TCT/OCT) or lot details
Tax Declaration Number (TDN) / Property Identification Number (PIN)
Exact property location and boundaries sufficient for record matching
Government-issued ID and request form
Authority documents if not the named taxpayer/owner

5) Step-by-step: how retrieval is typically done

Step 1: Identify the property precisely

The most common reason requests get delayed is misidentification. Prepare any of these:

TCT/OCT number, or
previous Tax Declaration Number (TDN), or
lot and block numbers (subdivision), or
survey reference (e.g., PSU/PCS), or
exact address + barangay + landmarks

If you have none of the above, start with the Assessor and provide:

the owner/taxpayer name (as believed),
address/barangay,
approximate land area,
neighboring owners (if known).

Step 2: Request assessment records from the Assessor

Common request targets:

Certified true copy of latest Tax Declaration
Certified true copy of previous Tax Declarations (history)
FAAS (and improvement schedules, if relevant)
Tax map references (if available)

Common requirements:

Valid ID
Request slip/form (LGU-provided)
Authorization/SPA if you are not the declared owner/taxpayer
Payment of certification fees (varies per LGU)
If requesting historical records: specify year ranges or “all prior TDs on file”

Step 3: Request payment records from the Treasurer

Common request targets:

Statement of Account (current balance or zero balance)
Tax Clearance / Certificate of No Delinquency
Certification of Payments for specified years
Breakdown of penalties/interest, if any

Common requirements:

Property identifiers (TDN/PIN/title/lot)
Valid ID
Authorization/SPA if necessary
Fees for certifications

Step 4: Ask for delinquency/collection action status (important for due diligence)

If you’re verifying risk for purchase/inheritance/loan:

Ask whether the property has any delinquent years, and if so, whether there were levy or auction proceedings.
Request certifications that cover the relevant years (not just “current year paid”).

Step 5: Request “certified true copies” when the document will be used legally

For submissions to banks, courts, registries, BIR, and many permit applications:

request Certified True Copy (CTC) versions (stamped/sealed/signed)
request that certificates specify the coverage period (e.g., “paid up to 4th quarter of 2025” or “no delinquency as of [date]”)

6) Special situations and how retrieval usually changes

A. Property still under a deceased person’s name

Common documents LGUs may require from heirs:

Death certificate
Proof of relationship (sometimes)
Extrajudicial Settlement / Affidavit of Self-Adjudication (if available), or
Court appointment of an administrator/executor (if judicial settlement)
IDs of requesting heir(s)

Even without completed transfer, many LGUs will still issue tax certifications, but may limit release of full file documents without clear authority.

B. Co-owned property

If the TD lists multiple taxpayers/owners:

some LGUs allow any listed co-owner to request; others ask for authorization if the requester is not the one recorded as the “declared owner/taxpayer” contact.
If only one co-owner is listed in the TD, the others may need to show supporting documents.

C. Corporate-owned property

Typically required:

Secretary’s Certificate / Board Resolution authorizing the representative
Valid IDs
Company ID and/or authorization letter

D. Condominium units

Condo units have their own TDs; the land is usually under a separate TD (common areas/condo corp). Request using:

Condominium Certificate of Title (CCT) details (if available) and unit number, and/or
the condo’s TDN/PIN.

E. Untitled land / tax declaration-only property

If the land is untitled and only covered by TDs:

record matching depends heavily on barangay, boundaries, and old TDNs.
historical records become critical to see if TD numbers changed due to revisions or re-declarations.

7) Retrieval for historical coverage: “back years,” revisions, and re-assessments

Property tax records can change over time due to:

general revision of assessments (LGU-wide reassessment),
subdivision/consolidation of lots,
new improvements (buildings) declared,
changes in classification (e.g., agricultural to residential),
corrections of area/boundaries.

When requesting historical documents, ask for:

all TDs issued for the property (old and new)
segregation/consolidation references (what TD replaced what)
if improvements exist, ask for TDs/FAAS specifically for improvements (buildings may have separate entries depending on LGU system)

This matters because “fully paid” on a current TD does not always reveal liabilities attached to an older TD if records were not properly linked.

8) Legal significance of delinquency, interest, levy, and auction records

A. RPT becomes a lien

Real property tax typically constitutes a lien on the property. Unpaid taxes can attach to the property and follow it, affecting buyers and heirs.

B. Interest/penalties and enforcement

Unpaid RPT accrues interest/penalties under the LGC framework. Persistent delinquency can lead to:

issuance of notices,
distraint of personal property (less common for RPT),
levy on real property,
public auction sale, subject to statutory procedures,
and redemption rights within prescribed periods (subject to conditions).

For retrieval purposes, the key is to obtain a certification on:

whether there are delinquent years,
the total amount due (principal + interest),
whether levy/auction was initiated,
and the status/outcome if an auction occurred.

9) Correcting wrong records (common in practice)

Property tax files often contain errors such as:

wrong land area,
wrong classification,
wrong owner/taxpayer name,
duplicate TDs,
mismatch between title lot description and TD description.

Administrative correction

Many errors can be corrected administratively at the Assessor’s Office (e.g., clerical errors, updating taxpayer name), typically requiring:

supporting documents (title, deed, survey plan, IDs),
affidavits where needed,
and payment of minimal fees.

Challenging assessed value or classification

If the dispute is about assessment level, classification, or valuation, remedies may involve formal administrative appeal processes (e.g., local boards of assessment appeals), with strict timelines triggered by notice.

For record retrieval, it is often important to request:

the basis documents (FAAS, schedules, classification notes),
and prior assessments to show changes over time.

10) Practical due diligence checklist (buyer/heir/loan processing)

When you need property tax records to validate a property transaction, the safest minimum set is:

Latest Tax Declaration (CTC) – Assessor
FAAS (CTC, if available/required) – Assessor
RPT Statement of Account – Treasurer
Tax Clearance / Certificate of No Delinquency covering up to a specified quarter/year – Treasurer
Certification re: delinquency/levy/auction (especially for older properties or if there were gaps in payment history) – Treasurer
OR copies or payment certifications for recent years – Treasurer
Cross-check with title/encumbrances at the Registry of Deeds (separate track, but routinely paired with tax checks)

11) Common pitfalls and red flags in retrieval and interpretation

A. “Tax declaration equals ownership”

A TD is evidence of a claim for taxation and possession history, but it is not a Torrens title and not conclusive proof of ownership.

B. “Paid this year” does not mean “no delinquency”

Always confirm:

whether prior years remain unpaid, and
whether the certificate explicitly covers the relevant period.

C. Multiple TDs for the same property

This can happen due to:

overlapping claims,
failure to cancel older TDs,
boundary/segregation issues.

Multiple TDs are a significant due diligence issue; ask the Assessor for the TD history and linkage.

D. Improvement taxes separate from land taxes

Some systems distinguish land and improvements in assessments. Confirm both.

E. Unofficial printouts

Informal printouts are useful for quick checks but are not substitutes for certified copies when legal reliance is needed.

12) Typical content to include in a records request (for walk-in filing)

A complete request usually states:

Property identifiers (TDN/PIN/title/lot details/address)
Specific document(s) requested (TD, FAAS, SOA, tax clearance, payment certification)
Coverage period (e.g., 2020–2025, or “all years on file”)
Purpose (transactional due diligence, estate settlement, loan requirement, etc.)
Requester’s name, ID details, and authority basis (owner/heir/representative)
Attached authorization/SPA if applicable

13) Key takeaways

Assessor = assessment records (TD, FAAS, classification, assessed value).
Treasurer = payment and delinquency records (SOA, ORs, tax clearance, delinquency/levy/auction status).
Retrieval depends on accurate property identifiers and, where needed, authority documents (SPA/heir proof/corporate authority).
RPT records are critical for due diligence but have limits: they are not title, and “paid” must be verified for the correct years and the correct property identifiers.