Buying Property with Tax Declaration Only | 29 March 2024

Generally, the ownership of a certain parcel of land is proved through an Original/Transfer Certificate of Title or Condominium Certificate of Title, as the case may be.

Generally, the ownership of a certain parcel of land is proved through an Original/Transfer Certificate of Title or Condominium Certificate of Title, as the case may be. In a catena of cases decided by the Supreme Court, it was held that a certificate of title is the best evidence of ownership.

When buying a property with no title but only tax declaration, the buyer must be wary of the same. As enunciated in the case of Cequena and Lirio, the Supreme Court held that tax declarations and receipts are not conclusive evidence of ownership. Tax receipts and declarations are prima facie proofs of ownership or possession of the property for which such taxes have been paid. Coupled with proof of actual possession of the property, they may become the basis of a claim for ownership. 

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