Tax Declaration for Real Property
Updated June 13, 2026
On this page
Definition
A Tax Declaration (Real Property) is the record kept by the provincial, city or municipal assessor for a parcel of land, building or other improvement, based on the owner's sworn declaration of the property's true value, and used to list the property in the assessment roll for Real Property Tax (RPT) purposes.
The Tax Declaration is the official record of a real property's description and valuation for local taxation in the Philippines. Owners declare their property with the assessor of the place where it is located. Under Republic Act 7160 (Local Government Code), owners file a sworn statement declaring the true value of their property once every three years (Section 202), and anyone who acquires real property or makes an improvement must file one within 60 days after the acquisition or upon completion or occupancy of the improvement, whichever comes earlier (Section 203). The declaration describes the property in enough detail for the assessor to identify it. The assessor values the property using the schedule of market values, applies the assessment level for its class to get the assessed value, and lists it in the assessment roll. If the owner fails to declare, the assessor declares the property in the owner's name and assesses it (Section 204).
Detailed explanation
What is a Tax Declaration for Real Property?
A Tax Declaration (TD) for Real Property is the official record the provincial, city or municipal assessor keeps for each real property in its jurisdiction. It is the basis for listing the property in the assessment roll and computing Real Property Tax (RPT) under the Local Government Code (LGC) of 1991. The Tax Declaration shows the property's location, area, classification, market value and assessed value, and is updated when ownership, use or improvements change (LGC §202 to §205).
Legal Basis and Requirements
The duty to declare real property is set out in the Local Government Code. Every owner files a sworn statement of the true value of their property once every three years (LGC §202). Any person who acquires real property or makes an improvement on it must file a sworn declaration within sixty (60) days after the acquisition, or upon completion or occupancy of the improvement, whichever comes earlier (LGC §203). If the owner fails to declare, the assessor declares the property in the owner's name and assesses it (LGC §204). The assessor maintains the assessment roll, which lists all real property in the LGU, taxable or exempt (LGC §205).
Components of a Tax Declaration
A Tax Declaration typically includes: (1) the owner's or administrator's name and address; (2) property location (barangay, street, lot number); (3) land area; (4) building or improvement details (if applicable); (5) property classification (residential, commercial, agricultural, industrial and others); (6) market value of the land and improvements; (7) assessed value, which is the market value multiplied by the assessment level for the class (for land, up to 20% for residential, 40% for agricultural and 50% for commercial and industrial; for buildings, up to 80% depending on class and value); (8) the previous owner and Tax Declaration number, if newly acquired; and (9) the date and the assessor's signature.
Filing and Updating Tax Declarations
A new owner must file a sworn declaration within sixty (60) days after acquiring the property. A new building or other improvement must be declared within sixty (60) days after its completion or occupancy, whichever comes first (LGC §203). After a sale, donation or inheritance, the assessor requires proof that the local transfer tax was paid before cancelling the old Tax Declaration and issuing a new one (LGC §135(b)). Under RA 12001, LGUs update their schedules of market values and conduct a general revision of assessments every three years, which changes assessed values across the LGU.
Relationship to Real Property Tax Assessment
The Tax Declaration is the starting point for RPT assessment. The assessor determines the assessed value, which is multiplied by the basic RPT rate set by ordinance (up to 1% in provinces and up to 2% in cities and Metro Manila municipalities, LGC §233), plus the 1% Special Education Fund tax where levied (LGC §235). The owner is notified in writing of a new or revised assessment within 30 days (LGC §223) and may appeal to the Local Board of Assessment Appeals within sixty (60) days from receipt of the notice (LGC §226).
Tax Declaration vs. Certificate of Title
A Tax Declaration is not the same as a Certificate of Title (CT). A Certificate of Title, issued by the Register of Deeds, is the evidence of registered ownership. A Tax Declaration, kept by the assessor, is an administrative record for tax purposes. A property may have a Tax Declaration without a registered Certificate of Title (common for untitled rural land), while titled property is also declared for tax purposes. Both are commonly required in property transactions in the Philippines.
Digital and Online Filing
RA 12001 requires LGUs to automate their real property tax administration, and some assessors already accept requests online. Procedures differ by LGU, so property owners should check with their local assessor's office for current filing methods and requirements.
Why it matters
Property owners should keep their Tax Declarations accurate because they are the basis for Real Property Tax billing. A current Tax Declaration in the owner's name is commonly asked for in property sales, bank loans and government transactions, and the assessor will not issue a new one after a transfer without proof that the local transfer tax was paid. Failing to declare does not avoid the tax: the assessor can declare and assess the property in the owner's name.
How it works
Determine Property Details
Identify the property's location, area, classification (residential, commercial, agricultural, industrial), and market value. Gather supporting documents such as the deed of sale, survey plan, or Certificate of Title if available. This information forms the basis of the Tax Declaration.
File with the Assessor's Office
Submit the sworn declaration to the provincial, city or municipal assessor within 60 days after acquiring the property, or upon completion or occupancy of an improvement, whichever comes earlier (LGC §203). Include proof of ownership and the property description. The assessor will review and process the declaration.
Receive Assessment and Tax Notice
The assessor values the property using the schedule of market values, applies the assessment level for its class (LGC §218) to compute the assessed value, and lists the property in the assessment roll. The owner is notified in writing of a new or revised assessment within 30 days (LGC §223), and the treasurer bills the annual RPT.
Update When Property Changes
File an amended or supplementary Tax Declaration whenever ownership changes, property use changes, or improvements are made. This ensures the Tax Declaration remains current and the RPT assessment reflects the property's actual condition and value.
Examples
Juan dela Cruz acquires residential lot in Manila
Juan purchases a 200 sq.m. residential lot in Manila. He files a sworn declaration with the City Assessor within 60 days (LGC §203). If the lot's value under the city's schedule of market values is ₱2,000,000 and the city uses the 20% maximum assessment level for residential land, the assessed value is ₱400,000. At a 2% basic rate plus the 1% SEF Tax, annual RPT would be ₱12,000 (LGC §218, §233, §235).
Maria Santos constructs building on declared land
Maria owns a 500 sq.m. commercial lot with a market value of ₱3,000,000. She constructs a 3-story building worth ₱5,000,000 and files a sworn declaration for the new building within 60 days of its completion or occupancy, whichever comes first. The assessor issues a separate assessment for the building, increasing her annual RPT liability (LGC §203).
Anna Reyes inherits agricultural property
Anna inherits a 2-hectare agricultural property from her parents. After settling the estate, she files a new Tax Declaration in her name, presenting the extrajudicial settlement or court order and proof that the estate tax and local transfer tax were paid. The land stays classified as agricultural, which has a maximum assessment level of 40%, against 50% for commercial land (LGC §135(b), §218).
Property owner fails to update after sale
Roberto sells his residential property to Lucia, but the Tax Declaration is never transferred. The property remains under Roberto's name in the assessment roll. Lucia may face difficulties obtaining a loan or selling the property further until the Tax Declaration is updated in her name (LGC §203, §205).
Common misconceptions
- Myth: A Tax Declaration is the same as a Certificate of Title and proves ownership.
- Fact: A Tax Declaration is an administrative tax record kept by the assessor; a Certificate of Title is the evidence of registered ownership issued by the Register of Deeds. A Tax Declaration alone does not prove ownership (Property Registration Decree).
- Myth: Once a Tax Declaration is filed, it never needs to be updated.
- Fact: A new declaration must be filed within 60 days after acquiring property or completing an improvement (LGC §203), and owners file a sworn declaration of value every three years (LGC §202). Failure to update can result in incorrect assessments and problems in later transactions.
- Myth: Filing a Tax Declaration means the property is automatically registered and legally owned.
- Fact: A Tax Declaration is for tax purposes only. Registered ownership comes from registration with the Register of Deeds and issuance of a Certificate of Title (Property Registration Decree).
- Myth: Real Property Tax is only due if you have a Certificate of Title.
- Fact: RPT is imposed on real property listed in the assessment roll, titled or not; the roll covers all real property in the LGU, taxable or exempt (LGC §205). Properties without registered titles are still subject to RPT.
- Myth: The market value declared in the Tax Declaration is always accepted by the Assessor without question.
- Fact: The assessor values property using the schedule of market values and may revise the assessment. Property owners can appeal to the Local Board of Assessment Appeals within 60 days from receipt of the written notice of assessment (LGC §226).
Questions people ask
What is the deadline for filing a Tax Declaration after buying property?
The buyer must file a sworn declaration of the property's true value with the provincial, city or municipal assessor within sixty (60) days after the acquisition (LGC §203). If the owner fails to declare, the assessor declares the property in the owner's name and assesses it (LGC §204).
Do I need both a Tax Declaration and a Certificate of Title?
For titled land, yes. A Certificate of Title (issued by the Register of Deeds) is the evidence of registered ownership, while a Tax Declaration (kept by the assessor) is the basis for real property tax. Both are used in property transactions; untitled land may have only a Tax Declaration (Property Registration Decree, LGC §202).
Can I appeal the assessed value shown in my Tax Declaration?
Yes. An owner who disagrees with the assessment may appeal to the Local Board of Assessment Appeals (LBAA) within sixty (60) days from receipt of the written notice of assessment, by a sworn petition with copies of the tax declarations and supporting documents (LGC §226).
Is Real Property Tax based on the market value or the assessed value declared in the Tax Declaration?
RPT is computed on the assessed value, which is the market value multiplied by the assessment level for the property's class. For land, the maximum levels are 20% for residential, 40% for agricultural and 50% for commercial and industrial; for buildings they rise with value, up to 80% for high-value commercial and industrial buildings (LGC §218).
What should I do if I inherit property or receive it as a gift?
You must file a new declaration in your name with the assessor, providing the deed of donation, extrajudicial settlement, or other proof of transfer, and proof that the local transfer tax was paid (LGC §135(b), §203). RPT accrues every January 1 and is a lien on the property (LGC §246), so check that past years' taxes are paid.
Can I file a Tax Declaration online?
Many municipalities now offer online or digital filing systems for Tax Declarations, but availability varies by LGU. Contact your local City or Municipal Assessor's Office to inquire about online filing options and procedures in your area.
What documents do I need to file a Tax Declaration?
Required documents typically include the sworn declaration form, proof of ownership (deed of sale, donation, or succession documents), proof of payment of local transfer tax, property survey plan or sketch, and identification. Specific requirements vary by LGU; ask your local assessor's office for its list (LGC §135(b), §203).
In practice
- Property owners must file a sworn declaration within 60 days after acquiring property or completing an improvement, so that the RPT assessment is accurate (LGC §203).
- The Assessor's Office uses Tax Declarations to prepare the Assessment Roll, which is the official list of taxable properties and the basis for RPT billing and collection.
- Under RA 12001, LGUs must update their schedules of market values and conduct a general revision of assessments every three years, so assessed values change periodically.
- Tax Declarations are required documents for property transactions, bank loans, and government services; missing or outdated declarations can delay or prevent these transactions.
- Property owners can appeal the assessment to the Local Board of Assessment Appeals within 60 days from receipt of the written notice of assessment (LGC §226).
Next steps
Related content
Calculators
Tax types
Taxpayer guides
BIR forms
Guides
Glossary
Sources & References (2)
Primary sources and the laws, regulations, and official issuances this page relies on. Each citation links directly to the issuing authority’s document.
- LawPhil Project (Arellano Law Foundation). “RA 7160 (LGC) §202-204: sworn declaration of real property.” lawphil.net. Republic Act No. 7160, Local Government Code, Sec. 202-204. Accessed .