1) What a “Tax Declaration” is—and what it is not

A Tax Declaration (TD) is the document issued by the City/Municipal Assessor’s Office that describes real property (land, building, machinery, and other improvements) and states its assessed value as basis for Real Property Tax (RPT). It is part of the LGU’s assessment roll and tax mapping system under the Local Government Code of 1991 (Republic Act No. 7160).

A tax declaration is:

A document for taxation and assessment, and
Evidence of possession/claim in some contexts,

but it is not:

A land title,
A Torrens certificate of ownership, or
Conclusive proof of ownership.

Because the TD affects public revenue and is often relied upon as proof of who should be billed for RPT, assessors generally require documents showing (a) property identity, (b) legal or factual basis of ownership/possession, and (c) tax compliance.

2) When you need to apply for a new or updated Tax Declaration

You typically apply for issuance, transfer, or updating of a TD in these situations:

For land

First-time declaration of newly titled land
Transfer of TD after sale/donation/assignment
Transfer to heirs after death of owner
Partition/consolidation/subdivision of lots
Change in boundary/area due to survey correction
Reclassification (e.g., agricultural to residential/commercial) or change in use

For buildings/improvements

Newly constructed building or major renovation
Additional floors/extension
Demolition (cancellation/reduction)
Change in occupancy/use affecting assessment

For machinery

Newly acquired/installed machinery
Transfer/relocation of machinery
Retirement/disposal

Under RA 7160’s real property taxation framework, owners/administrators are expected to declare real property and improvements within a short period (commonly 60 days) from acquisition or completion, using forms and sworn statements required by the assessor.

3) Where you file, and why documents vary

You file with the City/Municipal Assessor’s Office where the property is located. While the legal framework is national (RA 7160), document checklists vary by LGU due to local workflows, tax mapping standards, and coordination requirements with the Treasurer’s Office, Registry of Deeds, and BIR. What follows is the most commonly required set across LGUs.

4) Baseline documents commonly required in almost all transactions

These are the documents that appear most consistently across LGU assessors’ requirements:

A) Identification and authority

Valid government-issued ID of applicant
Authorization documents if filing through a representative:
- Special Power of Attorney (SPA) or Secretary’s Certificate/Board Resolution (for corporations)
- Representative’s valid ID

B) Property identification documents (to ensure the assessor is assessing the correct property)

Usually one or more of the following:

Certified True Copy (CTC) of Title (TCT/OCT/CCT) from Registry of Deeds, or owner’s duplicate plus a request for verification
Approved survey plan (Lot Plan), typically:
- Subdivision plan / consolidation plan (if applicable)
- Technical description
- Lot data computation (commonly requested in some LGUs)
Vicinity map / location plan / sketch plan
Condominium plan / Master Deed (for condo units)
Tax map reference / property index number (if the LGU uses a tax mapping code)

C) Prior assessment and tax compliance (if not first-time declaration)

Previous Tax Declaration (old TD)
Latest RPT Official Receipts and/or Tax Clearance/Certification from the Treasurer’s Office (many LGUs require “no delinquency” before transferring/cancelling TD)

5) Documents by purpose or transaction type (most practical way to prepare)

5.1 First-time Tax Declaration for titled land (newly titled or newly declared)

Commonly required:

CTC of Title (TCT/OCT/CCT)
Approved survey plan / lot plan + technical description
Deed/source of title (if newly acquired, e.g., Deed of Sale; if original, patent documents may be relevant)
Valid ID of owner/applicant
If the title is newly issued due to a transfer: supporting transfer documents (see below)

Notes:

Some LGUs can issue a TD based on deed plus proof of transfer tax payment even while the new title is being processed, but many require the new title first.

5.2 Transfer of Tax Declaration due to SALE (Deed of Absolute Sale, deed of conveyance)

Most assessors require evidence that the transfer is tax-compliant and registrable.

Commonly required document packet:

Deed of Absolute Sale (notarized)
New Title in buyer’s name (CTC of TCT/CCT)
- If new title not yet available, some LGUs accept interim proof but may issue only provisional action
BIR proof of transfer tax compliance
- Commonly eCAR/CAR (Certificate Authorizing Registration / electronic CAR)
- Proof of payment of Capital Gains Tax / Creditable Withholding Tax, and Documentary Stamp Tax
Local transfer tax payment (Provincial/City Treasurer’s receipt) where applicable
Old Tax Declaration (seller’s TD)
Latest RPT receipts/tax clearance
Valid IDs of buyer (and SPA if representative files)

Practical point: Assessors coordinate closely with treasurers; if the RPT is delinquent, they often require settlement first before TD transfer.

5.3 Transfer of Tax Declaration due to DONATION

Commonly required:

Deed of Donation (notarized) + acceptance (if contained separately)
New title in donee’s name (CTC of TCT/CCT) (often required)
BIR donor’s tax compliance documents
- eCAR/CAR and proof of payment of donor’s tax and DST (as applicable)
Local transfer tax receipt (where applicable)
Old TD, RPT receipts/tax clearance
Donee’s valid ID / SPA if filed through representative

5.4 Transfer to HEIRS (estate settlement; death of owner)

Commonly required:

Death Certificate of the registered owner
Extrajudicial Settlement of Estate (EJS) or Judicial Settlement/Partition (as applicable)
Deed of Sale of Rights/Inheritance (if an heir sold shares/rights) or Deed of Partition
BIR estate tax compliance documents
- eCAR/CAR and proof of payment of estate tax and DST (as applicable)
New title in heirs’ names (for titled property), or proof of pending title transfer (LGU practice varies)
Old TD, RPT receipts/tax clearance
IDs of heirs; SPA if one heir/representative processes

Important distinction:

LGUs may issue TD in heirs’ names based on settlement papers, but this does not cure title issues; it is primarily for billing/assessment.

5.5 Transfer by COURT ORDER (judicial transfer, execution, etc.)

Commonly required:

Certified true copy of the court decision/order, with proof of finality (e.g., Entry of Judgment or equivalent court certification)
Sheriff’s/commissioner’s deed (if execution sale) or other implementing deed
New title issued pursuant to the order (if completed)
Tax clearance/RPT receipts, old TD
IDs/SPAs, as applicable

5.6 Foreclosure / auction / dacion en pago

Commonly required:

Certificate of Sale and Final Deed of Sale (as applicable), or Dacion en Pago deed
Confirmation/registration documents (depending on mode)
New title (common requirement)
BIR CAR/eCAR (transaction-dependent) and proof of taxes paid
Local transfer tax receipt (where applicable)
Old TD, tax clearance

5.7 Subdivision, consolidation, partition, boundary correction

Assessors must map the change, so technical documents are central.

Commonly required:

Approved subdivision plan / consolidation plan / partition plan
Technical descriptions and lot data computations
New titles for resulting lots (for titled land)
Old TD(s) to be cancelled/retired
Sketch/vicinity map
RPT tax clearance
For partition among co-owners/heirs: Deed of Partition/EJS and IDs

5.8 Condominium unit tax declaration (CCT properties)

Commonly required:

Condominium Certificate of Title (CCT) (CTC)
Deed of Sale/Conveyance/Assignment (if transferred)
Master Deed and Declaration of Restrictions (often requested at first declaration)
Condominium plan / unit data (floor area, unit designation)
Tax clearance, old TD (if transfer)

5.9 Corporate owners (company purchases/ownership)

Commonly required:

All documents applicable to the transfer type (sale, donation, etc.), plus:
SEC registration documents (e.g., Certificate of Registration, Articles/By-Laws) when needed for verification
Secretary’s Certificate authorizing the transaction and designating signatories/representatives
Valid IDs of authorized representative
If filing by a staff member: Authority letter + IDs

6) Required documents for BUILDING / IMPROVEMENT Tax Declarations

A land TD is separate from a building/improvement TD. Assessors often conduct inspection and require proof of construction characteristics for valuation.

Commonly required:

Building Permit (and approved plans/specifications)
Certificate of Occupancy / Certificate of Completion (or equivalent LGU engineering certification)
As-built plans (sometimes requested for completed structures)
Photographs of the structure (some assessors require)
Statement of Construction Cost / Bill of Materials / contractor documents (varies)
Location plan showing the building on the lot
Land TD and/or title reference (to link improvement to land)
If ownership differs from landowner (e.g., lessee-built improvements): documents establishing the right to build and who owns the improvement for tax purposes (lease/contract clauses), subject to assessor’s treatment

Common updates requiring documents:

Major renovation/addition: permits, revised plans, cost statements
Demolition: demolition permit and inspection report; request to cancel/reduce assessment

7) Required documents for MACHINERY Tax Declarations

Machinery is declared separately and assessed based on acquisition cost, depreciation, and situs.

Commonly required:

Purchase documents: invoice, official receipt, deed of sale, delivery receipt
Importation papers if imported (e.g., import entry, bill of lading) where relevant
Installation/commissioning certificates (if applicable)
Description/spec sheets (capacity, make/model, serial no.)
Location and operator information (where installed and used)
Proof of ownership and authority to represent the company
For transferred/retired machinery: deed of sale/transfer and disposal/retirement evidence

8) Special cases: untitled land, public land claims, and “tax declaration only”

A frequent scenario is applying for a TD for land without a Torrens title. LGUs may allow a TD for assessment and billing, but typically require stronger proof of actual possession and identity because TDs are sometimes used in later land claims.

Commonly requested documents include:

Barangay certification of actual possession/occupancy (sometimes)
Affidavit of ownership/possession (often notarized)
Survey plan/lot sketch or technical description (if available)
Tax declarations and RPT receipts from prior years (if previously declared)
Certification of no title / no record from the Registry of Deeds (some LGUs require)
DENR land classification status or certification (in some municipalities/cities)
Any instrument showing transfer of possession/rights (deeds of sale of rights, waivers), noting these do not equate to title

Key caution:

A TD on untitled land is not a title and does not guarantee registrable ownership; it mainly establishes a tax account and assessed value.

9) Documents for tax exemption or special assessment claims (when applicable)

If the owner claims exemption (e.g., certain charitable, religious, educational institutions, or government property) or seeks special treatment, the assessor typically requires:

Proof of ownership and actual, direct, and exclusive use consistent with the exemption basis
Organizational documents (SEC/DepEd/CHED/DSWD registrations, charters) depending on entity type
Other supporting certifications as required by the assessor under RA 7160’s exemption proof rules

10) Common reasons applications are delayed or denied (document-related)

Deed is incomplete/not notarized or lacks required attachments
No proof of tax compliance (BIR CAR/eCAR missing when transfer requires it)
No transfer tax receipt when required
RPT delinquency; no tax clearance
Title/lot plan mismatch (area, lot number, technical description inconsistent)
Subdivision/consolidation plan not approved
Building declared without permits or without inspection-ready details (floor area, materials)
Applicant lacks authority (no SPA/Secretary’s Certificate)

11) Practical “document packets” to prepare (quick checklists)

A) Sale transfer (titled property)

Deed of Absolute Sale
CTC of new title (buyer)
BIR eCAR/CAR + tax payment proofs
Local transfer tax receipt
Old TD + latest RPT receipts/tax clearance
IDs/SPAs/authority documents

B) Estate transfer to heirs

Death Certificate
EJS/Partition or court order
BIR eCAR/CAR (estate) + payment proofs
(If titled) CTC of new title in heirs’ names, if available
Old TD + RPT receipts/tax clearance
IDs/SPAs

C) New building declaration

Building permit + approved plans
Occupancy/completion certificate
Photos/as-built plans (if required)
Cost statement/BOM (if required)
Land TD/title reference
ID/authority

12) Final points to keep the process legally clean

The assessor’s goal is twofold: correct identity of property and correct taxpayer of record for RPT billing.
A TD is a taxation document; it must be supported by documents that show how the applicant is connected to the property (ownership, possession, or lawful administration).
Because LGU requirements can be stricter than the baseline, applicants should be ready for LGU-specific items (e.g., community tax certificate/cedula, barangay clearance, inspection forms, additional certifications), especially in untitled land and building declarations.

This article is for general information and does not constitute legal advice.