16/12/2025
INHERITING PROPERTY? NO WILL? YOUR EASY-BREEZY TRANSFER GUIDE!
Transferring a title – a ricefield, a house and lot, or lot only - from a loved one to your name might seem like a mountain of paperwork, but think of it as a treasure hunt where the prize is your peace of mind (and a shiny new land title!). Here is your simplified, step-by-step roadmap to getting it done. Trust me, it will all be worth it!
Step 1: Initial Preparations & Documentary Requirements:
Prepare the following DOCUMENTS:
a) Death Certificate from the Philippine Statistics Authority (PSA);
b) Certified copy of the property's title (OCT or TCT),
c) the latest certified copy of the Tax Declaration,
d) the certified copy of the Tax Declaration at the time of the Decedent’s death,
e) proof of relationship to the deceased (Marriage Certificate of spouse, Certificate of Live Birth of child/ren) form the PSA;
f) valid government IDs of the heirs
g) Certificate of No Improvement (from the Local Assessor’s Office) , if applicable
h) Tax Clearance from the Local Treasurer’s Office
i) Tax Identification Numbers (TINs) of all involved. including TIN for the estate of the deceased;
j) If the inherited property is classified as agricultural, additional documents such as the Department of Agrarian Reform (DAR) Clearance must be secured from the DAR, and an Aggregate Landholdings must likewise be secured both from the Municipal (or City) Assessor and Provincial Assessor of the place where the property is situated.
Then you can now:
1) Prepare the Extrajudicial Settlement of Estate (EJS) and have it notarized.
2) Publish the EJS in a newspaper as required by law;
After the completion of the publication, the newspaper publisher will give you the three (3) newspapers containing the EJS, and the Affidavit of Publication.
3) Go to the BIR for presentation of the documents and computation of the applicable estate and documentary stamp taxes.
Step 2: Bureau of Internal Revenue (BIR)
Pay the estate tax and the documentary stamp tax at the BIR (or its accredited bank). The BIR will then issue an electronic Certificate Authorizing Registration (e-CAR) after several weeks. ( At this time, since there is an Estate Tax Amnesty in effect, the estate tax rate is a flat 6% of the net value of the estate (no penalties and surcharges to be paid), while the documentary stamp tax is at 1.5%)
Step 3: Local Treasurer’s Office
After the BIR, you'll need to handle local taxes and update property records with the City/Municipal Treasurer's Office.
Pay the Local Transfer Tax, typically 0.5% to 0.75% of the property's gross value, usually within 60 days of the owner's death. (Required documents for the Treasurer's Office include the documents which you already prepared such as notarized EJS, the BIR e-CAR, the latest Tax Declaration, valid IDs, and real estate tax payment receipts (amilyar)).
After payment and verification of real property taxes, the Treasurer's Office will issue a Tax Clearance for presentation with the Register of Deeds, together with the other documents.
Step 4: Registry of Deeds (RD)
Go to the Registry of Deeds concerned, present the documents, pay the administrative fees, and register the transfer to get a new title.
Once you have the owner’s title under your name, immediately secure a certified copy of the previously cancelled title, as well as a certified copy of your new title with the Registry of Deeds, as these will be required for the issuance of a new tax declaration by the Assessor’s Office;
After obtaining these documents, go to the local assessor’s office for the transfer of the tax declaration to your name.
Step 5: Local Assessor's Office
Present the certified true copy of the previously cancelled, as well as the new TCT or CCT, and other documents that the Assessor may require, and pay the administrative fees. In a few days, you will have your new Tax Declaration under your name/
CONGRATULATIONS! You have officially navigated the maze!
YOU ARE NOW THE PROUD REGISTERED OWNER OF A REAL ESTATE!
