1) Core idea: a Torrens title does not “transfer itself” by death

When the registered owner of land dies, ownership passes by operation of law to the heirs (or to devisees/legatees under a will). But the Transfer Certificate of Title (TCT) / Original Certificate of Title (OCT) remains in the decedent’s name until the estate is properly settled and the title is transferred at the Registry of Deeds.

Practically, banks, buyers, developers, and government offices will treat the property as not freely transferable until there is:

a proper estate settlement document (extrajudicial or judicial), and
estate tax compliance proven by the BIR’s (e)CAR (Certificate Authorizing Registration),
followed by registration that cancels the old title and issues a new one.

2) Key laws and institutions (Philippine framework)

You will encounter these in almost every estate land transfer:

Civil Code rules on succession (who inherits; legitimes; intestacy; effects of death)
Family Code rules affecting property regimes of spouses (ACP/CPG/exclusive property; liquidation)
Rules of Court on settlement of estates (including Rule 74 for extrajudicial settlement)
National Internal Revenue Code (Tax Code), as amended (estate tax, filing/payment, CAR/eCAR)
Local Government Code (local transfer tax; real property tax administration)
P.D. 1529 (Property Registration Decree) and LRA/RD practice (title cancellation and issuance)

Institutions you’ll deal with:

BIR (estate tax, eCAR)
Registry of Deeds (RD) (title transfer)
Assessor’s Office / Treasurer’s Office (LGU) (tax declarations; transfer tax; RPT clearances)
Courts (if judicial settlement / probate / guardianship is needed)

3) Before steps: determine the “kind of estate settlement” you’re allowed to use

The correct transfer path depends on whether settlement can be extrajudicial or must be judicial.

A. Extrajudicial settlement (fastest, most common for cooperative families)

Allowed only if all of these are true:

The decedent left no will (intestate),
The decedent left no outstanding debts (or debts are fully settled/covered in a legally acceptable way), and
The heirs are all of legal age, or minors are properly represented (typically via a judicially appointed guardian; many RDs/BIR offices are strict here).

Forms:

Deed of Extrajudicial Settlement (EJS) (multiple heirs)
Affidavit of Self-Adjudication (only one heir)

Rule 74 also requires:

A public instrument (notarized document) and filing/registration, and
Publication (commonly: once a week for three consecutive weeks in a newspaper of general circulation) plus proof/affidavit of publication.

B. Judicial settlement (required when extrajudicial is not legally safe/allowed)

Judicial proceedings are typically required when any of the following exists:

The decedent left a will (requires probate; you cannot bypass probate by “agreement”),
Heirs disagree or cannot be found,
There are minor heirs without proper representation, incapacitated heirs, or complicated heirship issues,
There are substantial debts/claims against the estate that need court supervision,
There is a need for court authority to sell, mortgage, or distribute while issues are pending,
There are disputes over legitimacy, adoption, paternity, or competing families.

Judicial routes:

Testate settlement (probate of will; executor/administrator; distribution by court order)
Intestate settlement (appointment of administrator; inventory; claims; distribution by court order)

4) Identify the heirs correctly (the transfer cannot outrun succession law)

A title transfer is only as valid as the identification of heirs.

A. Intestate succession (no will)

Who inherits depends on who survives the decedent. Common patterns:

Legitimate children and the surviving spouse are usually primary heirs.
If no legitimate children: parents/ascendants and surviving spouse may inherit (depending on circumstances).
Illegitimate children have inheritance rights, but by different shares/rules.
If no compulsory heirs: collateral relatives (siblings, etc.) may inherit.

Heirship mistakes are a top cause of later lawsuits, title clouds, and cancellation of titles.

B. If there is a will

Even a perfectly signed will generally must be probated before it can be used to transfer title. A “will” that has not been probated is typically useless for RD transfer purposes.

5) Determine marital property status (many estates require liquidation first)

If the decedent was married, you must identify whether the land is:

Exclusive property of the decedent, or
Part of the absolute community or conjugal partnership, or
Co-owned in another way.

Why it matters: you cannot compute the estate correctly (and the BIR will not issue eCAR properly) without determining what portion belongs to the estate.

Common outcomes

If the land is community/conjugal, the surviving spouse usually owns his/her share already, and only the decedent’s share becomes part of the taxable estate.
If the land is exclusive, the entire property (subject to claims/liens) is part of the estate.

Estate documents frequently include:

Liquidation of community/conjugal property, then
Settlement/partition of the decedent’s estate portion among heirs.

6) The universal sequence: (1) settle the estate → (2) pay estate tax → (3) register transfer → (4) update LGU records

Regardless of extrajudicial or judicial settlement, land transfer almost always follows this order:

Estate settlement instrument or court order (identifies heirs, shares, and property)
BIR estate tax compliance and issuance of eCAR
Registry of Deeds transfer (cancel old title; issue new title)
Assessor/Treasurer update (tax declaration transfer; clearances)

Skipping steps typically prevents the next office from acting.

7) Step-by-step: Extrajudicial settlement (EJS / Self-adjudication)

Step 1: Gather core documents

Typical requirements (exact lists vary by BIR/RD/LGU):

Death certificate (PSA copy is often preferred)
Title documents: owner’s duplicate TCT/OCT (if available), certified true copy from RD, technical description
Tax declaration and latest real property tax (RPT) receipts, tax clearance
Proof of heirship:
- Marriage certificate (if spouse is an heir)
- Birth certificates of children
- If an heir is deceased: death certificate and proof of that heir’s successors
Government IDs of heirs
If applicable: proof of family home, loans/mortgages, encumbrances

Step 2: Draft and notarize the EJS (and partition, if desired)

Common structures:

EJS with Partition: heirs agree who gets what portions; RD may issue separate titles directly based on partition.
EJS without Partition: title transferred to heirs as co-owners (undivided shares). Later partition can be done by deed or by court action.

For a sole heir:

Affidavit of Self-Adjudication.

Important content:

Complete property description (TCT/OCT number; location; technical details)
Names of all heirs and their civil status
Statement that there is no will and (typically) no outstanding debts
Distribution/partition terms

Step 3: Publication and proof of publication

EJS/self-adjudication generally requires publication (commonly weekly for three consecutive weeks) and submission of:

Newspaper clippings, publisher’s affidavit, and/or affidavit of publication (as required by practice)

Step 4: Estate tax filing and payment (BIR)

You generally must:

File an Estate Tax Return (commonly BIR Form 1801 in practice)
Pay estate tax (commonly 6% of net estate under the post-TRAIN structure), plus any applicable penalties if late
Submit documentary requirements (including the EJS, proof of publication, title, tax declarations, heirship proofs, property valuations)

Valuation for estate tax commonly references:

Zonal value (BIR)
Fair market value per assessor’s schedule
Declared value in documents (Usually the higher benchmark is used for tax computation in practice.)

After processing, the BIR issues the eCAR, which is the gatekeeper document for RD transfer.

Step 5: Pay LGU transfer tax and secure local clearances

Local requirements typically include:

Transfer tax (rate varies; generally capped under the Local Government Code—provinces and cities have different caps)
Tax clearance / certificate of no tax delinquency
Updated RPT payments (arrears often must be settled)

Step 6: Register the transfer at the Registry of Deeds

Submit:

Notarized EJS / self-adjudication (+ partition terms if any)
Proof of publication
BIR eCAR
Transfer tax receipt and clearances
Owner’s duplicate title (if available) and RD forms/fees

Result:

The RD cancels the decedent’s title and issues a new TCT:
- either in the names of all heirs (co-ownership), or
- in the names of the heirs who receive specific lots/shares (if partition is clearly set).

Annotations often appear (depending on RD practice), including those referencing Rule 74 protections.

Step 7: Update the tax declaration at the Assessor’s Office

After the RD issues the new title(s), transfer the tax declaration to the new owner(s). This is essential for:

paying future real property taxes correctly,
future sales/mortgages,
avoiding delinquency issues under the old owner’s records.

8) Step-by-step: Judicial settlement (intestate or probate)

A. If there is a will (testate)

File a petition for probate in the proper court
Court determines validity of will; appoints executor/administrator
Inventory; notice to creditors; payment of estate obligations
Court approves project of partition/distribution
Secure court order for transfer/distribution
Proceed with BIR estate tax requirements → obtain eCAR
Register court order/project of partition at RD → new title(s) issued
Update tax declaration at Assessor’s Office

B. If no will but judicial settlement needed (intestate)

File petition for settlement/letters of administration
Appointment of administrator; inventory
Claims period; payment of debts/expenses
Court-approved distribution/partition
Same downstream steps: BIR eCAR → RD transfer → LGU updates

Judicial settlement is slower and more document-heavy, but it is the proper route when heirship, debts, minors, or disputes create risk.

9) Common “real-world” variants (frequent in Philippine practice)

A. “EJS with Sale” (or settlement followed by immediate sale)

If heirs want to sell the land, common approaches include:

EJS + Sale in one instrument, or
EJS first (transfer to heirs), then deed of sale to buyer

Tax reality:

You generally deal with estate tax first (transfer by succession), then
capital gains tax / withholding rules and documentary stamp tax for the sale, plus buyer-side transfer costs (Exact tax treatment depends on transaction structure and BIR processing requirements.)

B. If one heir refuses to sign

Extrajudicial settlement depends on agreement. If a compulsory heir refuses or is unreachable, typical lawful routes are:

Judicial settlement, or
An action for partition (often after estate settlement issues are brought to court)

Attempting an EJS that excludes an heir can lead to lawsuits, damages, title cancellation, and criminal exposure if documents are falsified.

C. If there are minors among heirs

Extrajudicial settlement becomes risky unless minors are properly represented (often requiring court processes). Courts may be necessary to:

appoint a guardian,
approve settlement/partition affecting minors,
ensure protection of minors’ legitimes and property rights.

D. If the title is lost or destroyed

The RD transfer step usually cannot proceed normally without the owner’s duplicate title. Remedies may include:

Petition for issuance of new owner’s duplicate title (with strict notice/publication requirements), or
Reconstitution processes in some cases Only after the title issue is fixed can the estate transfer be registered.

E. If the land is mortgaged or encumbered

The estate can still be settled and the title transferred subject to the mortgage/lien, but:

creditor coordination may be needed,
unpaid obligations can block distribution or cause later enforcement,
some banks impose documentary requirements before recognizing heirs.

F. If the land is agricultural / under agrarian reform annotations

Titles with agrarian reform restrictions (e.g., CLOA-derived titles or annotated limitations) may require:

special compliance with DAR rules on transferability,
confirmation whether transfer by succession is allowed and how it should be documented These cases are fact-sensitive; the title’s annotations are decisive.

10) Deadlines, penalties, and long-delayed transfers

A. Estate tax timing

The tax code imposes deadlines for filing and payment of estate tax, with the possibility of extensions in some situations. If the estate was not settled promptly, penalties can include:

surcharges,
interest,
compromise penalties (depending on BIR rules and circumstances)

B. Amnesty laws (when available)

From time to time, laws grant estate tax amnesty windows that reduce penalties and simplify compliance for older estates. Whether an amnesty is currently available depends on the law and implementing rules in force at the time of filing.

C. Practical consequence of delay

Even if heirs have possessed the land for decades, transactions remain difficult without:

an eCAR, and
updated title/tax declarations Delays also complicate heirship (more deaths, more heirs, missing records), raising the odds that judicial settlement becomes unavoidable.

11) What the Registry of Deeds actually does (title mechanics)

When transfer is approved through proper documents:

The RD cancels the decedent’s TCT/OCT, and
Issues a new TCT:
- in the names of the heirs collectively (co-ownership), or
- in separate names if partition is clear and registrable.

If partition is incomplete or ambiguous, the RD may:

refuse issuance of separate titles,
require clarification of technical descriptions,
require compliance with subdivision/technical requirements before issuing separate TCTs.

12) Property consequences while the title is still in the decedent’s name

A. Heirs are co-owners by operation of law

Before partition, heirs generally hold the estate property in co-ownership (each has an undivided share).

B. Limits on selling

An heir can generally sell his/her hereditary rights or undivided share, but:

buyers dislike undivided shares due to co-ownership complications,
full transfer to a buyer usually requires proper settlement and clean titling.

C. Possession and improvements

Heirs often possess and improve property while still untitled in their names. That does not cure titling defects; it mainly affects internal accounting between co-heirs and potential reimbursement issues.

13) Checklist by office (what each typically wants)

BIR (estate tax / eCAR)

Death certificate
Proof of heirship (birth/marriage documents)
Title/tax declarations/zonal value basis
EJS or court order/project of partition
Proof of publication (for EJS/self-adjudication)
Taxpayer IDs/TINs of estate/heirs
Computation sheets and supporting documents

LGU Treasurer (transfer tax / clearances)

eCAR (often required before some steps)
EJS or court order
Latest RPT receipts and tax clearance
Assessed value / fair market value basis
Transfer tax return/payment

Registry of Deeds (title transfer)

Original notarized EJS/self-adjudication or certified court documents
eCAR
Proof of publication
Transfer tax receipt and clearances
Owner’s duplicate title (or court order if lost title procedures were used)
RD fees and forms

Assessor (tax declaration transfer)

New title (certified true copy or presentation as required)
Deed/court order
Transfer tax and clearances
IDs and local forms

14) Frequent pitfalls that derail transfers

Using extrajudicial settlement despite a will (probate is required)
Missing an heir (especially illegitimate children, prior families, or descendants of deceased children)
Skipping liquidation of community/conjugal property (BIR often flags this)
No proof of publication for EJS/self-adjudication
Lost owner’s duplicate title without proper court process
Unpaid RPT arrears and missing local clearances
Attempting sale before estate tax/eCAR (often blocked at RD)
Technical issues: wrong technical descriptions, unapproved subdivision, inconsistent title vs tax declaration data
Fraud risks: forged signatures, fabricated heirs, falsified IDs—these can lead to cancellation and criminal cases

15) Practical roadmap (one-page summary)

If no will + heirs agree + no problematic debts: EJS (or self-adjudication) → publication → estate tax return/payment → BIR eCAR → LGU transfer tax/clearances → RD transfer (new TCT) → Assessor tax declaration transfer

If there is a will / disputes / minors / unresolved debts: Court settlement (probate or intestate) → court-approved distribution → estate tax return/payment → BIR eCAR → RD transfer → Assessor tax declaration transfer

16) Bottom line

Transferring land titled to a deceased owner in the Philippines is a succession-and-registration process: heirs are determined by succession law, the estate is settled either extrajudicially or judicially, the BIR must clear the transfer through estate tax compliance and eCAR issuance, the Registry of Deeds must cancel the old title and issue the new title, and the LGU must update tax records. The process is document-driven; errors in heirship, marital property classification, publication, or tax compliance are the most common reasons titles remain stuck in a decedent’s name for years or decades.