Are tax declarations considered conclusive evidence of ownership of real property?
Tax declarations, by themselves, are not conclusive proof of ownership but when coupled with evidence of actual possession, they may become the basis of a claim for ownership.
Title is the “evidence of the right of the owner or the extent of his interest, by which means he can maintain control and, as a rule, assert a right to exclusive possession and enjoyment of the property.”[1] The usual proof to establish a registerable title is by means of document.[2]
Tax declarations and receipts for payment of property tax are “prima facie proofs of ownership or possession of the property for which such taxes have been paid.”[3] When tax declarations are “coupled with proof of actual possession of the property, they may become the basis of a claim for ownership.”[4] In Heirs of Villanueva v. Heirs of Mendoza,[5] the Supreme Court reiterated that “[t]ax declarations and receipts are not conclusive evidence of ownership or of the right to possess a land when not supported by any other evidence. The fact that the disputed property may have been declared for taxation purposes in the names of the applicants for registration or of their predecessors-in-interest does not necessarily amount to ownership. These are merely indicia of a claim of ownership.”[6]
Further, tax declarations are considered a “good indicia of possession in the concept of owner for no one in his right mind would be paying taxes for a property that is not in his actual or at least constructive possession.”[7] The voluntary declaration of real property for the purpose of taxation “manifests not only one’s sincere and honest desire to obtain title to the property and announces his adverse claim against the State and all other interested parties, but also the intention to contribute needed revenues to the Government. Such an act strengthens one’s bona fide claim of acquisition of ownership.”[8]
Given the foregoing, tax declarations are considered by the Supreme Court as a good indicia of possession in the concept of owner. The act of voluntarily declaring property for the payment of taxes strengthens the applicants bona fide claim of acquisition of ownership.
[1] Rumuarte v. Hernandez, G.R. No. 168222 (2006).
[2] Amado D. Aquino, Land Registration and Related Proceedings 73 (4th Edition).
[3] Lirio v. Bolante, G.R. No. 137944 (2000).
[4] Lirio, supra.
[5] Heirs of Villanueva v. Heirs of Mendoza, G.R. No. 209132 (2017).
[6] Id.
[7] Ganila v. Court of Appeals, G.R. No. 150755 (2005).
[8] Id.
