Property & Taxes
Payment of Tax on Transfer of Real Property Ownership
The Real Property Tax Division of the City Treasurer's Office collects the local transfer tax arising from a sale, donation, barter, or other transfer of real-property ownership or title within the City of San Fernando.
Service at a Glance
Property owner or duly authorized representative; statutorily, the seller, donor, transferor, executor, or administrator is responsible for payment
Before You Apply
Requirements
Prepare these requirements before visiting the office.
- 1
Original copy of Deed of Sale/Donation
Where to secure: Applicant
- 2
Photocopy of Deed of Sale/Donation
Where to secure: Applicant
- 3
Latest Tax Declaration
Where to secure: City Assessor's Office / Registry of Deeds / Applicant
- 4
Land Tax Clearance
Where to secure: City Treasurer's Office
- 5
Applies only: If applicable
Certificate of No Improvement, if applicable
Where to secure: City Assessor's Office
Steps
How to apply
- 1
Submit the required documents at Window 42. Documents are received and evaluated.
- 2
Wait while the transfer tax is computed and the taxpayer is informed of the amount due.
- 3
Pay the corresponding tax and receive the Official Receipt.
Important
Important notes
- Ordinance No. 2017-033 sets a statutory 60-day payment deadline from execution of the deed (or from the property owner's death, as applicable), payable by the seller, donor, transferor, executor, or administrator. This deadline is published; no transaction-specific late-penalty formula is published because the available evidence does not establish one cleanly for this tax.
- This service updates evidence used by the Registry of Deeds for title registration and by the City Assessor for cancelling/reissuing the Tax Declaration. It does not itself register a land title or reassess the property.
- No official online transfer-tax payment channel is currently verified. This service does not publish an online-payment URL.
Official source and verification
This service record was reviewed on 2026-09-07 from City Government of San Fernando, Pampanga Citizen's Charter 2026 (2nd Edition). BetterSanFernando is independent and is not the official City Government website. Confirm current requirements with the official source or office before applying.