Property Title Removal After a Co-Owner’s Death (Philippines): A Complete Guide

This is general information about Philippine law and procedure. It isn’t a substitute for advice from your lawyer or local Registry of Deeds (RD)/BIR office, which can give requirements tailored to your facts.

1) What “removing” a deceased co-owner from a title really means

When a co-owner dies, their undivided share in the property does not vanish—it transfers to their heirs (or to the devisees in a will). Until the estate is settled and the transfer registered, the land title will still show the deceased among the registered owners. “Removing” them means:

Settling the estate (testate or intestate),
Paying estate and local transfer taxes and obtaining the BIR eCAR (electronic Certificate Authorizing Registration), and
Registering the transfer so the RD cancels the old title and issues a new one naming the surviving co-owners and/or heirs (or the sole adjudicatee/buyer, if the heirs sell or adjudicate in favor of one).

2) Key legal foundations

Succession (Civil Code): Ownership passes from the moment of death to the heirs, subject to settlement of the estate.
Co-ownership: The property remains pro-indiviso. Surviving co-owners co-own with the heirs of the deceased for that share, unless and until the estate is partitioned and the title updated.
Right to partition: Any co-owner may demand partition at any time (with narrow exceptions—e.g., agreement to keep co-ownership for up to 10 years; property not physically divisible without impairment).
Rule 74 (Extrajudicial Settlement): Permits out-of-court settlement if (a) the decedent left no will and no unpaid debts, and (b) all heirs are of legal age (or represented) and sign the settlement. Requires publication and subjects the distributed property to claims by omitted heirs/creditors.
Judicial settlement: Required when there’s a will, debts, disputes among heirs, minors without guardianship authority, or other complexities.

3) Choose your path: EJS vs. Court

A) Extrajudicial Settlement (EJS) — fastest when available

When allowed

No will, no debts; all heirs agree and are capacitated (minors must be represented by a court-appointed guardian or by a parent with court approval for dispositions); the estate can be settled without court.

Core steps

Heirship & property list: Identify heirs and list assets (attach certified true copies of titles and tax declarations).
Draft & sign one of:
- Affidavit of Extrajudicial Settlement (EJS) (all heirs share), or
- Deed of Extrajudicial Settlement with Adjudication (one heir adjudicated), or
- EJS with Sale (heirs immediately sell the inherited share). All documents must be acknowledged before a notary.
Publish the EJS in a newspaper of general circulation once a week for three consecutive weeks (Rule 74). Keep the affidavit of publication and the issues attached.
Estate tax compliance: File the estate tax return and pay estate tax (TRAIN Law regime applies), avail of allowable deductions (standard deduction, family home deduction, expenses, etc.), then secure the BIR eCAR for each real property.
Local taxes & fees: Pay local transfer tax with the LGU (province/city/municipality), plus updated real property tax (RPT).
Register with the RD: Present the owner’s duplicate title, certified copy of the EJS and publication proof, eCAR, tax clearances, IDs/TINs, and pay registration fees. The RD cancels the old title and issues the new TCT/CCT to the heirs (and surviving co-owners if the property remains co-owned).

Creditor/omitted-heir risk

Under Rule 74, distributions are subject to claims by creditors or omitted heirs typically within two years from registration/publication. Keep records.

B) Judicial Settlement — when EJS is not available

When required

There is a will (probate), estate debts, heir disputes, unknown heirs, contested titles, minors needing court-approved guardianship, or you want formal letters of administration.

Core steps

File: Probate (if will) or petition for letters of administration (if intestate) in the proper court.
Notice to creditors; inventory and appraisal; pay lawful claims and taxes.
Project of partition approved by the court.
BIR: File estate tax return and obtain eCAR after taxes are settled.
RD: Register the court decree/order with the eCAR and other requirements; RD issues the new title(s).

4) Estate tax essentials (high-level)

Rate: A flat 6% on the net estate (gross assets less allowable deductions).
Deductions (illustrative, subject to BIR rules):
- Standard deduction (fixed amount)
- Family home deduction (cap applies)
- Judicial/administrative expenses
- Claims and mortgages substantiated per BIR rules
- Surviving spouse’s net share (property regimes considered)
Deadline: The estate tax return is generally due within one year from death (extensions are possible upon meritorious request). Penalties/interest apply if late.
Capital gains tax? Not applicable to transfers by succession (inheritance).
Documentary stamp tax? Generally not imposed on inheritance transfers (unlike sales/donations).
Local transfer tax: Imposed by the LGU upon transfer (including by succession); rates vary (commonly up to 0.5% of the tax base in provinces and 0.75% in highly urbanized cities/NCR). Check the local treasurer’s office.

Tip: You cannot register the new title without the BIR eCAR. Always align names, TINs, and property identifiers across all documents.

5) Property regimes, special situations, and their effects

Absolute Community / Conjugal Partnership: First, identify whether the decedent’s share is exclusive or conjugal/community. Often, only half of a conjugal/community asset enters the estate; the other half remains with the surviving spouse.
Foreign heirs: Land ownership by foreigners is generally restricted, but hereditary succession is recognized as an exception. Consider special rules for condominiums (corporate/condo ownership caps) and foreign ownership ceilings.
Minor heirs: For partition, sale, or mortgage involving minors’ shares, court approval via guardianship is typically required.
Agricultural land: Some transfers may require DAR clearance or compliance with agrarian/land-use restrictions.
Condominium units: Update both the CCT and the condo corporation share ledger per the master deed/by-laws.
Property with encumbrances: Existing mortgages, liens, adverse claims, lis pendens must be respected. Some annotations may need court orders or releases before cancellation.

6) Step-by-step checklist (practical)

Collect proofs
- Death certificate (PSA)
- IDs and TINs of heirs and decedent
- Owner’s duplicate TCT/CCT, certified true copy from RD
- Latest real property tax receipts and tax declaration
- If married: marriage certificate; if children: birth certificates
- If with will: original will, translations (if any), probate documents
Determine heirs & shares
- Map compulsory heirs (legitimate/illegitimate children, spouse, parents) and legitimes.
- Identify property regime and compute the net estate.
Pick the path
- EJS (no will/no debts/all agree) or Court (probate/administration).
Prepare instruments
- EJS / EJS with Adjudication / EJS with Sale, notarized
- Publication (Rule 74): weekly for 3 consecutive weeks
- If court: obtain order/decree and letters of administration
BIR processing
- File estate tax return, pay estate tax, secure eCAR for each parcel/unit.
LGU payments
- Pay local transfer tax and update RPT.
Registry of Deeds
- Submit: Owner’s duplicate title, eCAR, deed/EJS + publication proof, IDs/TINs, tax clearances, and pay registration fees.
- RD cancels old title; new title issued to heirs/survivor(s).
After-registration tasks
- Update assessor’s records (tax declaration in new names).
- If sold concurrently, proceed with buyer’s title issuance using buyer’s eCAR (separate from the estate eCAR).

7) How shares are reflected on the new title

If the property remains co-owned: the new TCT/CCT will state the heirs (pro indiviso) together with the surviving co-owner(s) and their respective undivided shares (e.g., “A, married to B, as to 1/2; X and Y, both single, Filipino citizens, as to 1/2 pro indiviso”).
If one heir is adjudicated the entire decedent’s share: title will name that heir as co-owner with the surviving co-owner(s).
If heirs immediately sell the decedent’s share to a surviving co-owner or third party: the new title will reflect the buyer as to that share.

8) Common pitfalls (and how to avoid them)

Skipping estate tax: No eCAR, no transfer. Start BIR work early.
Wrong party descriptions: Names, marital status, citizenship, and TINs must be consistent across all documents.
Ignoring minors’ interests: Dispositions without required court approval risk nullity.
Unpaid RPT or unresolved liens: These delay RD registration; settle first.
No publication for EJS: Your registration becomes vulnerable to Rule 74 challenges.
Selling before settlement: Heirs may sell only what they legally hold. A sale of the decedent’s undivided share typically requires prior or simultaneous settlement and proper eCAR(s).

9) Frequently asked questions

Q1: Can we “just delete” the decedent’s name from the title because we all agree? No. Agreement isn’t enough. You must settle the estate, pay estate/local taxes, and register the transfer with the RD.

Q2: We are two siblings and our co-owner neighbor is alive. Do we need the neighbor for the EJS? The neighbor doesn’t join in the EJS for the decedent’s share, but will be reflected as continuing co-owner on the new title. If you plan to partition or re-draw boundaries, that’s a separate deed (partition) and may require the neighbor’s participation.

Q3: There are debts. Can we still do EJS? Rule 74 requires no debts. If there are debts, the safer and typical route is judicial settlement (or fully pay/settle and obtain creditor quitclaims, then proceed—seek counsel).

Q4: What if one heir won’t sign? You cannot do EJS without unanimity. Consider judicial administration/partition.

Q5: The original owner’s duplicate title is missing. Coordinate with the RD for reconstitution or issuance of a new owner’s duplicate (petition/affidavit and publication may be required), then proceed with transfer.

Q6: Our parent left a will. Can we skip probate? Generally no. Wills must be probated before they can be used to transfer title.

Q7: Can a foreign child inherit the land? Succession is recognized; however, consider ownership restrictions, condo rules, and practical issues (TIN, tax compliance, remittances).

10) Document models (high-level outlines)

Affidavit of Extrajudicial Settlement (skeleton)

Title & parties (all heirs; civil status; citizenship; TINs)
Recitals: date/place of death; no will; no debts; complete list of heirs
Property schedule (TCT/CCT numbers; locations; areas; tax dec numbers)
Manner of sharing (equal/unequal; adjudications)
Undertaking under Rule 74 and publication
Signatures; notarial acknowledgment

EJS with Adjudication

Same recitals, but add adjudication clause in favor of a named heir (with or without waivers/quitclaims by others and consideration, if any)

Proof of Publication

Affidavit from the newspaper + three issues showing publication dates (once a week for 3 consecutive weeks)

11) Smart sequencing (to save time)

Verify heirs and regime → 2) Choose EJS vs court → 3) Draft instruments → 4) Start BIR file assembly early (TINs, valuations, deductions) → 5) Publish if EJS → 6) Secure eCAR → 7) Pay LGU transfer tax → 8) RD registration → 9) Assessor update.

12) When to get a lawyer

Any disagreement among heirs/co-owners
Complex estates (multiple parcels, foreign assets, agrarian concerns)
Minors/absent heirs, or debts
Probate/administration cases
Partition or boundary issues

13) One-page quick reference

Goal: Replace the deceased co-owner on the title with the rightful successors.
Absolute musts: Proper settlement (EJS or court), eCAR, LGU transfer tax, RD registration.
Don’t forget: Publication for EJS, minors’ court approvals, and consistent identities.
Outcome: New TCT/CCT showing surviving co-owners and the heirs (or adjudicatee/buyer) with correct undivided shares.

If you want, I can turn this into fill-in-the-blanks templates (EJS, EJS with Adjudication, guardian’s petition language) and a customized checklist based on your exact facts.