I. Why this topic matters

In the Philippines, it is common for a land title (OCT/TCT) to be registered in one name while the tax declaration (the Assessor’s record used for real property taxation) still carries the name of a deceased “declarant.” This mismatch creates recurring problems:

Real property tax (RPT/“amilyar”) billings and receipts remain under the deceased’s name.
The local treasurer may refuse tax clearances needed for later transactions.
Banks, buyers, developers, and government offices often require that the tax declaration be updated.
Heirs can encounter delays when selling, mortgaging, subdividing, or consolidating property.

The key principle: Updating a tax declaration is not a substitute for transferring ownership in the land title. When land is titled, ownership and registrability are governed primarily by the Torrens title system; the tax declaration is an administrative record supporting assessment and tax collection.

II. Core concepts you must understand

A. Land Title vs. Tax Declaration (and why they can differ)

Land title (OCT/TCT/CCT)
- Issued and kept under the Register of Deeds (RD) pursuant to the Torrens system.
- Generally the best evidence of ownership for registered land.
- Transfer of ownership must be registered to bind third persons.
Tax declaration (TD)
- Issued by the City/Municipal Assessor’s Office as the basis for assessment and RPT billing.
- Not conclusive proof of ownership; it is evidence of claimed possession/interest and tax responsibility.
- Can be updated even when a title transfer is still pending, but assessors typically require proof of the legal basis for the change.

Practical takeaway: For titled property, a tax declaration update usually follows a title transfer (or at least a legally recognized instrument and tax clearances showing the new owner/heirs).

III. The governing legal framework (high level)

1) Succession and settlement of estate

When a person dies, their property (including real property) forms part of the estate.
Heirs acquire rights by succession, but partition/transfer and later dealings usually require settlement and documentation (judicial or extrajudicial).

2) Taxation of transfers upon death

Transfers due to death are generally subject to estate tax (subject to exemptions, deductions, and any amnesty regime that may apply at the time).
The Bureau of Internal Revenue (BIR) typically issues an electronic Certificate Authorizing Registration (eCAR) (or equivalent clearance) to allow RD/LGU processing.

3) Local real property taxation and assessment

RPT assessment, billing, and tax declarations are handled by LGUs under the Local Government Code (RPT provisions) and local ordinances.
The Assessor updates TDs; the Treasurer collects transfer taxes (where applicable) and RPT, and issues tax clearances.

IV. Start with the right question: What exactly needs to be “transferred”?

The phrase “transferring tax declaration” can refer to different situations. Identify which scenario fits you, because the requirements differ.

Scenario 1: The title is still in the deceased’s name, and heirs want both title and tax declaration updated

This is the most common and legally “complete” route.

Goal:

Cancel deceased’s TCT/OCT and issue a new TCT in the heirs’ names (or in a buyer’s name, if sold lawfully).
Then update tax declaration to match.

Scenario 2: The title has already been transferred (to heirs or a buyer), but the tax declaration is still in the deceased’s name

This is exactly your topic’s typical pain point.

Goal:

Update LGU assessment records so that TD and RPT billing reflect the registered owner.

Scenario 3: The deceased was only the tax declarant, but the title is in someone else’s name

This occurs when the TD was never aligned, or when someone declared property for tax purposes even though the title is elsewhere.

Goal:

Correct the TD to conform to the titled owner, usually requiring the title and proof of identity/authority.

Scenario 4: Property is titled, but there are pending disputes (heirship conflict, overlapping claims, adverse claims)

Goal:

Proceed cautiously; LGU may refuse changes without court orders or unanimous heir documents.

V. The “gold standard” process (when the deceased is on title)

Even if your immediate concern is the tax declaration, it helps to know the full legal chain because LGUs frequently ask for documents generated during estate settlement.

Step 1: Determine how the estate will be settled

A. Extrajudicial settlement (EJS) is generally used when:

The decedent left no will, and
There are no outstanding debts (or debts are settled), and
The heirs are in agreement.

Common forms:

Deed of Extrajudicial Settlement and Partition (multiple heirs)
Affidavit of Self-Adjudication (only one compulsory heir)

B. Judicial settlement is used when:

Heirs disagree, or
There are complicating debts/claims, or
A will must be probated, or
Court intervention is needed (e.g., minors’ interests, contested heirship).

Step 2: Prepare the documentary backbone

Typically needed for estate processing and later LGU/RD updates:

Death Certificate (PSA-certified is often preferred)
Heirs’ proof of identity (government IDs)
Proof of relationship (birth/marriage certificates, if required)
Certified True Copy of the Title (from RD)
Latest Tax Declaration and Tax Map/Property Index Number (from Assessor)
Latest RPT receipts / Statement of Account (from Treasurer)
If applicable: SPA for representatives; Guardianship papers for minors; Heirship documents.

Step 3: Pay estate tax and secure BIR clearance

For titled real property, RD and many LGUs rely on BIR clearance (often eCAR) before allowing transfers.

Commonly involved:

Filing the estate tax return
Paying estate tax (or availing of a lawful amnesty regime, if applicable at that time)
Securing eCAR covering the real property

Step 4: Transfer the title at the Register of Deeds

After the RD accepts the requirements, it cancels the old title and issues a new one in the heirs’ names (or as otherwise adjudicated/registered).

Step 5: Update the tax declaration at the Assessor’s Office

Once there is a new title (or at least legally sufficient transfer documents), the Assessor issues:

A new Tax Declaration in the name of the new owner(s)
Updated assessment records used for RPT billing

VI. The targeted process for your main fact pattern:

Title already issued, but tax declaration still under deceased

If the title is already in the correct name (heirs or buyer), the LGU update is usually administrative—but still document-heavy.

A. What the Assessor typically needs (common nationwide practice)

Exact checklists vary by LGU, but for titled property, commonly requested documents include:

Certified True Copy (CTC) of the current title
- Showing the registered owner(s) (already updated).
Proof of the legal basis of transfer Depending on how the title got transferred:
- EJS / Self-Adjudication (if transferred to heirs), and/or
- Deed of Absolute Sale (if sold), and/or
- Court Order / Decree (if judicial), and/or
- Deed of Donation, etc.
BIR eCAR (or applicable BIR clearance)
- Even if the RD has already transferred the title, some LGUs still require BIR clearance to update their TD records.
Transfer Tax Receipt / Certificate (where applicable)
- Paid to the Provincial/City Treasurer (rates and rules vary by locality; Metro Manila differs from provinces).
Latest Real Property Tax Clearance / Certificate of No Delinquency
- Ensures no RPT arrears; many LGUs will not update TD if there are delinquencies.
Valid IDs of the new declared owner(s)
- If co-owners, sometimes IDs of all or the authorized representative.
Authorization documents
- SPA if someone is filing on behalf of the registered owner(s)
- Corporate documents if owner is a corporation (SEC papers/board resolution).
Barangay/locational certifications
- Some LGUs ask for barangay clearance, vicinity map, or property identification forms, especially if there are mapping inconsistencies.

B. Practical step-by-step

Check the current TD and RPT account
- Get a printout of the TD, property index number, classification, assessed value, and RPT status.
Settle any RPT arrears first
- Pay overdue RPT/interest if any, and request RPT clearance.
Secure documentary copies
- CTC of title from RD
- Copies of transfer instruments (EJS/sale/court order)
- BIR eCAR copy (if available)
- Transfer tax receipt (if applicable)
File an application for TD revision/transfer
- Submit documents to the Assessor’s Office.
- Some LGUs require inspection or mapping verification.
Receive the new TD
- Confirm names, property boundaries/area, classification, and assessed value.
- Verify that the Treasurer’s billing account is updated to avoid future mismatches.

VII. What if the title is already issued to the deceased, but the heirs only want to update the tax declaration “for now”?

Some heirs try to update the TD without transferring the title first. LGUs vary in how they handle this for titled property:

Many assessors will require estate settlement documents (EJS/self-adjudication or court order) and BIR clearance, even if the RD transfer is not yet done.
Some may allow a TD annotation reflecting “Estate of ___” or list heirs as “claimants,” but this is not uniform and may not be accepted later for major transactions.

Risk: A TD in heirs’ names while the title remains in the deceased’s name can create confusion and delay later transfers; buyers and banks generally prioritize the title.

VIII. Taxes and charges commonly encountered (conceptual map)

1) Estate tax (transfer by death)

Generally applies when a person dies owning property.
Often requires BIR processing and issuance of eCAR for registrable real property.
Late filing/payment can trigger surcharges, interest, and compromises, unless a current amnesty program applies.

2) Capital gains tax / income tax (sale, not inheritance)

If heirs sell inherited real property that is a capital asset, the sale is commonly subject to a final tax regime (often referred to as CGT in practice), plus documentary stamp tax and other fees.
Inheritance itself is not treated as a sale; the tax is estate tax, not CGT.

3) Documentary stamp tax (DST)

Commonly applies to instruments like deeds of sale, mortgages, etc.
Whether and how DST applies can depend on the instrument.

4) Local transfer tax

Imposed by provinces/cities under local taxing powers; typically collected by the Treasurer as a prerequisite to RD/LGU processing.

5) Registration fees and miscellaneous

RD fees for title issuance/annotation, entry fees, etc.
Assessor’s processing/mapping fees where applicable.

Important caution: Specific tax rates, deadlines, and amnesty coverage can change through legislation and revenue issuances; always verify current figures with the BIR/LGU when computing.

IX. Special situations and how they affect the tax declaration update

A. Multiple heirs and co-ownership

If the property is transferred to multiple heirs:

The title may be in all heirs’ names as co-owners.
The tax declaration should match the co-ownership.
If one heir is acting for all, an SPA is often required by the LGU.

B. One-heir estates (self-adjudication)

If there is truly only one heir:

Self-adjudication is possible, but LGUs may scrutinize this.
If later another heir appears, disputes may arise and can affect records.

C. Heirs selling without completing estate settlement

A buyer may see:

A deed signed by “heirs of ___” without proper EJS/BIR clearance/title transfer. This is a frequent source of denial in RD/LGU processing. For titled property, clean transfers usually require:
Estate settlement → BIR clearance → title transfer → TD update.

D. Name discrepancies and civil registry issues

Small differences (middle initial, spelling, suffix, marital status) can stall TD issuance. Remedy commonly involves:

Civil registry documents, affidavits of discrepancy, or corrected IDs, depending on the LGU.

E. Subdivision, consolidation, boundary/area conflicts

If the title area differs from the TD area:

Assessor mapping/engineering review may be required.
You may need approved subdivision plans, technical descriptions, and RD-approved documents before the TD is corrected.

F. Properties in the name of “Estate of ___”

Some offices accept TD entries as “Estate of” for billing continuity, but it is not a substitute for legal transfer and may not be honored for later transactions.

X. Common reasons LGUs deny or delay TD transfer (and how to avoid them)

Unpaid RPT delinquencies
- Settle arrears and secure tax clearance first.
No proof of transfer basis
- Provide the current title plus the instrument/court order that explains how ownership changed.
Missing BIR eCAR (or equivalent)
- Even if RD has issued the title, many assessors still require it.
Incomplete heir documentation
- Ensure death certificate and heir IDs/authority documents are complete.
Co-owner authorization issues
- Provide SPA or have all co-owners sign where required.
Property identification mismatch (PIN/ARP, lot number, technical description)
- Bring copies of title technical description, tax map, and request mapping verification early.

XI. Practical checklist (quick reference)

If title is already in the new owner’s name, and only TD must be updated

CTC of current title (RD)
Copy of transfer instrument (EJS/sale/court order/etc.)
BIR eCAR (if available/required)
Transfer tax receipt (if applicable)
RPT clearance / latest RPT receipts
Valid IDs of owner(s)
SPA/authorization if representative is filing
Any LGU-specific forms (property index, mapping, barangay clearance if required)

If title is still in the deceased’s name and heirs want everything aligned

Death certificate
EJS / self-adjudication (or court order)
BIR estate tax documents and eCAR
RPT clearance and updated payments
RD transfer (new title issuance)
Then TD update using the new title

XII. Bottom-line principles

For registered (titled) land, the title is the primary ownership record; the tax declaration is a taxation record.
When the declarant is deceased, updating the tax declaration is usually straightforward only if the title and transfer basis documents are complete.
If the title is already issued to the correct owner, the TD transfer becomes an administrative alignment—yet LGUs may still require BIR and transfer tax proofs.
The fastest path is usually: clean documents + no RPT delinquency + consistent property identifiers.