Zonal Value-Baguio City
Zonal Value-Baguio City
Zonal Value-Baguio City
DEPARTMENT OF FINANCE
Manila
Section 16(e) of the Tax Code as amended by Presidential Decree No. 1994, authorizes
the Commissioner of Internal Revenue to divide the Philippines into different zones or areas and
determine for internal revenue tax purposes, the fair market value of the real properties located in
each zone or area upon consultation with competent appraisers both from private and public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined the
zonal values of real properties (2nd Revision) located in the City of Baguio under the jurisdiction of
Revenue District Office No. 8 (Baguio City), Revenue Region No. 2 (Cordillera Administrative Region)
after public hearing was conducted on March 6, 1997 for the purpose. This Order is issued to
implement the revised zonal values for land to be used in computing any internal revenue tax.
In case the gross selling price or the market value as shown in the schedule of values
of the provincial or city assessor is higher than the zonal value established herein, such value shall
be used as basis for computing the internal revenue tax.
(signed)
SALVADOR M. ENRIQUEZ
Secretary of Finance
RECOMMENDED BY:
(Signed)
LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue
DEFINITION OF TERMS
CLASSIFICATION LEGEND:
AGRICULTURAL LANDS
BARANGAY : AMBIONG
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
AMBIONG RD AMBIONG RD RR 2,000.00
BAYAN PARK JUNC B PARK CIRCLE RR 2,175.00
ALL OTHER STREETS RR 1,750.00
GP 575.00
BARANGAY : AZCKO
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
ABANAO ST CHUGUM CHUNTUG ST CR 35,250.00
KAYANG ST KAYANG ZANDUETA STS CR 34,250.00
ALL OTHER STREETS CR 34,250.00
RR 15,500.00
GP 550.00
BARANGAY : BROOKSIDE
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
M ROXAS ST RIMANDO RD BRIDGE RR 4,250.00
ALL OTHER STREETS RR 3,000.00
GP 2,500.00
BARANGAY : BROOKSPOINT
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
BROOKSPOINT ROAD TO BROOKSPOINT RR 2,750.00
ALL OTHER STREETS RR 2,250.00
GP 1,650.00
BARANGAY : DONTOGAN
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
STO TOMAS ROAD BALACBAC CITY LIMIT RR 1,200.00
GREENVALLEY ESLA REALTY RR 3,000.00
ENTENG ADIWANGS PROP RR 1,020.00
ALL OTHER STREETS RR 600.00
GP 540.00
BARANGAY : DPS
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
SPS CPD SESSION OLD FORESTRY RR 1,800.00
ALL OTHER STREETS RR 1,200.00
GP 780.00
BARANGAY : FAIRVIEW
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
FERGUSON ROAD PART FERGUSON RD L-31 B-25A RR 2,400.00
RAINBOW HILLS SUBD TRINITY GROMVEL SUBD RR 2,400.00
SUNNYSIDE SUBD RD LT TACAY TO END RR 1,800.00
ST. LOT 4, 1 & 6 RR 1,200.00
ALL ALONG EXIST. SUBD RD RR 1,200.00
LOTS ALONG ALLEY RR 1,140.00
LOTS ALONG SUBD. ALLEY RR 1,140.00
LOTS NOT BENEFITTED BY RR 1,140.00
QUEZON HILL ROAD I FR. JUCNTN QUEZON HILL RR 1,200.00
RD II TO LOTS 94-A-33 RR 1,020.00
QUEZON HILL ROAD II FR. JUNCTN LOT 95-A-38 RR 1,020.00
JUNCTN LOT 95-A BOTH SIDE RR 600.00
ALL OTHER STREETS RR 600.00
GP 480.00
BARANGAY : IRISAN
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
NAGUILIAN ROAD BERMUDA PHIL ACETYL RR 1,150.00
BERMUDA SUBD RR 1,750.00
PHIL ACETYL IRISAN I 1,850.00
RR 900.00
IRISAN LIME TO BMS RR 900.00
LIME KILN KM 4 - KM 6 RR 750.00
PMS TO LAMTANG CITY RR 800.00
SAN CARLOS HTS SUBD NAGUILIAN ROADS RR 1,750.00
ALL OTHER STREETS RR 650.00
GP 450.00
RDO NO. 8 BAGUIO CITY
BARANGAY : KIAS
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
AGUINALDO DR ATOK TRIAL GATE RR 1,250.00
BALATOC ROAD PMA GATE CITY LIMIT RR 1,500.00
EVERLASTING NEW PARK AGUINALDO DEAD END X 1,850.00
RR 1,175.00
ALL OTHER STREETS RR 750.00
GP 650.00
RDO NO. 8 BAGUIO CITY
BARANGAY : LUALHATI
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
LEONARD WOOD RD PARK CIRCLE J FELIPE RR 5,000.00
ALL OTHER STREETS RR 3,500.00
GP 3,000.00
RDO NO. 8 BAGUIO CITY
BARANGAY : M ROXAS
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
M ROXAS ST M ROXAS L WOOD RR 5,000.00
WOODSTOWN SUBD RD WOODSTOWN SUBD RD RR 4,500.00
ALL OTHER STREETS RR 3,250.00
GP 1,750.00
BARANGAY : PACDAL
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
MARIA BASA ST REGIDOR PACDAL ST RR 1,200.00
PACDAL PARK CIRCLE IMM. CONCEP RR 1,440.00
REGIDOR ST SIAPNO PACDAL RD RR 1,800.00
SIAPNO RD BRIDGE PACDAL NOVICE RR 1,200.00
SIAPNO RD EXT PACDAL NOVITIATE END RR 1,200.00
ALL OTHER STREETS RR 960.00
GP 600.00
BARANGAY : PINGET
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
PINGET ROAD KALAPATI TO PINGET RR 720.00
B1 L1 13 B4 L16 RR 720.00
WAITING SHED PINSAO RR 960.00
ALL OTHER STREETS RR 600.00
GP 600.00
BARANGAY : T ALONSO
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
T ALONZO ST BONIFACIO NEW LUCBAN CR 6,000.00
RR 5,400.00
ALL OTHER STREETS RR 4,800.00
GP 3,250.00
BARANGAY : TABORA
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
M ROXAS D BOSCO QUISUMBING RR 3,600.00
QUISUMBING RIMANDO RR 3,600.00
MAGSAYSAY D BOSCO RR 6,000.00
ALL OTHER STREETS RR 1,200.00
GP 1,000.00
BARANGAY : TRANCOVILLE
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
MALVAR ST DON BOSCO TO M ROXAS RR 4,800.00
QUISUMBING MALVAR ST RR 4,400.00
ALL OTHER STREETS RR 1,800.00
GP 600.00
RDO NO. 8 BAGUIO CITY
a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND
AND THE IMPROVEMENTS SHALL BE TREATED AS ONE; OR
b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENT SHALL
BE GIVEN SEPARATE VALUES, i.e.ZONAL VALUE/GROSS SELLING PRICE/FAIR MARKET
VALUE PER LATEST TAX DECLARATION WHICHEVER IS HIGHER AND, IN THE
ABSENCE OF ZONAL VALUATION, PROPERTY SHALL BE VALUED PURSUANT TO RAMO 2-91.
Section 16(e) of the Tax Code as amended by Presidential Decree No. 1994,
authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones or
areas and determine for internal revenue tax purposes, the fair market value of the real properties
located in each zone or area upon consultation with competent appraisers both from private and
public sectors.
In case the gross selling price or the market value as shown in the schedule of values
of the provincial or city assessor is higher than than the zonal value established herein, such
values shall be used as basis for computing the internal revenue tax.
(signed)
ROBERTO F. DE OCAMPO
Secretary of Finance
RECOMMENDED BY:
(signed)
LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue
-oOo-
RDO NO. 8 BAGUIO CITY
D.O. No. 31-95
BARANGAY : ABCR Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
BONIFACIO ST MAGSAYSAY DE CUESTA X 7,500.00
CR 7,500.00
BONIFACIO ST DR CUESTA HOLY GHOST X 6,500.00
CR 7,250.00
GEN LUNA ST GEN LUNA KABAYANIHAN CR 7,250.00
ALL OTHER STREETS CR 7,250.00
RR 5,000.00
BARANGAY : AMBIONG
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
AMBIONG RD AMBIONG RD RR 1,200.00
BAYAN PARK JUNC B PARK CIRCLE RR 650.00
ALL OTHER STREETS RR 300.00
GP 200.00
BARANGAY : AZOKO
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
ABANAO ST CHUGUM CHUNTUG ST CR 6,200.00
KAYANG ST KAYANG ZANDUETA STS CR 5,000.00
ALL OTHER STREETS CR 4,800.00
RR 2,800.00
GP 200.00
BARANGAY : BROOKSIDE
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
M ROXAS ST RINANDO RD BRIDGE RR 1,500.00
ALL OTHER STREETS RR 700.00
GP 400.00
BARANGAY : BROOKSPOINT
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
BROOKSPOINT ROAD TO BROOKSPOINT RR 600.00
ALL OTHER STREETS RR 300.00
GP 250.00
BARANGAY : DONTOGAN
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
STO TOMAS ROAD BALACBAC CITY LIMIT RR 800.00
STO TOMAS ROAD GREENVALLEY ESLA REALTY RR 2,000.00
STO TOMAS ROAD ENTENG ADIWANGS PROP RR 500.00
ALL OTHER STREETS RR 350.00
GP 250.00
BARANGAY : DPS
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
DPS CPD SESSION OLD FORESTRY RR 1,000.00
ALL OTHER STREETS RR 800.00
GP 450.00
BARANGAY : FAIRVIEW
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
FERGUSON ROAD PART FERGUSON RD L-31 B-25A RR 1,500.00
RAINBOW HILLS SUBD TRINITY GROMVEL SUBD RR 1,500.00
SUNNYSIDE SUBD RD LT TACAY TO END RR 1,300.00
ST. LOT 4, 1 & 6 RR 700.00
ALL ALONG EXIST. SUBD RD RR 700.00
LOTS ALONG ALLEY RR 650.00
LOTS ALONG SUBD. ALLEY RR 650.00
LOTS NOT BENEFITTED BY RR 650.00
QUEZON HILL ROAD I FR. JUCNTN QUEZON HILL RR 700.00
RD II TO LOTS 95-A-33
QUEZON HILL ROAD I FR. JUNCTN LOT 95-A-38 RR 650.00
JUNCTN LOT 95-A BOTH SIDE
ALL OTHER STREETS RR 400.00
GP 300.00
BARANGAY : IRISAN
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
NAGUILIAN ROAD BERMUDA PHIL ACETYL RR 500.00
BERMUDA SUBD RR 800.00
NAGUILIAN ROAD PHIL ACETYL IRISAN I 1,000.00
RR 500.00
NAGUILIAN ROAD IRISAN LIME TO BMS RR 500.00
LIME KILN KM 4 - KM 6 RR 300.00
NAGUILIAN ROAD PMS TO LAMTANG CITY RR 500.00
SAN CARLOS HTS SUBD NAGUILIAN ROADS RR 800.00
ALL OTHER STREETS RR 300.00
GP 200.00
BARANGAY : KAGITINGAN
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
LAKANDULA SOLIMAN ST LAKANDULA AGONCILLO CR 4,800.00
ALL OTHER STREETS CR 4,750.00
RR 2,500.00
GP 500.00
RDO NO. 8 BAGUIO CITY
D.O. No. 31-95
BARANGAY : KAYANG EXTENSION Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
LABSAN ST YANDOC TO DEAD END RR 1,800.00
YANDOC ST QUIRINO TO URBAND CR 5,000.00
RR 3,500.00
ALL OTHER STREETS RR 700.00
GP 450.00
BARANGAY : KIAS
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
AGUINALDO DR ATOK TRIAL GATE RR 700.00
BALATOC ROAD PMA GATE CITY LIMIT RR 900.00
EVERLASTING NEW PARK AGUINALDO DEAD END X 1,000.00
RR 650.00
ALL OTHER STREETS RR 350.00
GP 300.00
BARANGAY : LOWER QM
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
DR J CARINO ST QM RD TO LEGARDA RD RR 2,000.00
JOSE FELIPE ST J FELIPE QM RD 1 RR 1,500.00
ALL OTHER STREETS RR 800.00
GP 500.00
BARANGAY : LUCNAB
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
LUCNAB ROAD OUTLOOK ACAPULOO CR 900.00
RR 800.00
ALL OTHER STREETS RR 500.00
GP 200.00
BARANGAY : M ROXAS
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
M ROXAS ST M ROXAS L WOOD RR 1,300.00
WOODSTOWN SUBD RD WOODSTOWN SUBD RD RR 1,700.00
ALL OTHER STREETS RR 950.00
GP 500.00
BARANGAY : P BURGOS
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
BOKAWKAN RD (PART) P BURGOS EASTERN SCH CR 3,000.00
RR 2,500.00
BOKAWKAN ROAD EASTERN SCH AGRIX AVE CR 5,000.00
RR 2,500.00
P BURGOS BOKAWKAN MAG AVE CR 5,000.00
RR 2,000.00
ALL OTHER STREETS RR 1,750.00
GP 500.00
RDO NO. 8 BAGUIO CITY
D.O. No. 31-95
BARANGAY : PACDAL Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
MARIA BASA ST REGIDOR PACDAL ST RR 700.00
PACDAL PARK CIRCLE IMM. CONCEP RR 900.00
REGIDOR ST SIAPNO PACDAL RD RR 1,000.00
SIAPNO RD BRIDGE PACDAL NOVICE RR 750.00
SIAPNO RD EXT PACDAL NOVITIATE END RR 700.00
ALL OTHER STREETS RR 400.00
GP 250.00
BARANGAY : PHIL AM
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
MARCOS HIGHWAY MARCOS HIWAY L 40 CR 3,000.00
RR 2,300.00
MARCOS HIWAY PHIL AM WORCHESTER RR 900.00
ALL OTHER STREETS RR 700.00
GP 350.00
RDO NO. 8 BAGUIO CITY
D.O. No. 31-95
BARANGAY : PINGET Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
PINGET ROAD KALAPATI TO PINGET RR 400.00
PINGET ROAD B1 L1 13 B4 L16 RR 400.00
PINGET ROAD WAITING SHED PINSAO RR 500.00
ALL OTHER STREETS RR 250.00
GP 200.00
BARANGAY : P M A
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
PMA PRESERVATION PMA GATE CY LIMIT RR 450.00
ALL OTHER STREETS RR 400.00
GP 200.00
RDO NO. 8 BAGUIO CITY
D.O. No. 31-95
BARANGAY : PRIVATE RD MAGSAYSAY Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
MAGSAYSAY AVE SLAUGHTER HSE BOKAWKAN RR 3,600.00
PRIVATE ROAD MAGSAYSAY AVE BR RR 2,150.00
ALL OTHER STREETS RR 1,200.00
GP 700.00
BARANGAY : ST JOSEPH
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CARNATION ST EVERLASTING S FLOWER RR 1,750.00
DAHLIA ST EVERLASTING S FLOWER RR 1,750.00
EVERLASTING ST NAVY BASE CARNATION RR 1,750.00
LEONARD WOOD RD M ROXAS PARK CIRCLE RR 3,150.00
M ROXAS ST M ROXAS ST RR 2,750.00
MORNING GLORY NAVY BASE DAHLIA RR 1,750.00
NAVY BASE RD L WOOD CALALILY RD RR 1,750.00
SIAPNO RD PARK CIRCLE BRIDGE RR 900.00
SUNFLOWER ST CALALILY CARNATION RR 1,750.00
ALL OTHER STREETS RR 800.00
GP 500.00
BARANGAY : T ALONSO
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
T ALONZO ST BONIFACIO NEW LUCBAN CR 3,250.00
RR 3,000.00
ALL OTHER STREETS RR 2,000.00
GP 1,200.00
BARANGAY : TABORA
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
M ROXAS D BOSCO QUISUMBING RR 2,500.00
M ROXAS QUISUMBING RIMANDO RR 2,500.00
M ROXAS MAGSAYSAY D BOSCO RR 3,000.00
ALL OTHER STREETS RR 900.00
GP 550.00
BARANGAY : TRANCOVILLE
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
MALVAR ST DON BOSCO TO M ROXAS RR 2,300.00
MALVAR ST QUISUMBING MALVAR ST RR 1,000.00
ALL OTHER STREETS RR 700.00
GP 250.00
a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND
AND THE IMPROVEMENTS SHALL BE TREATED AS ONE; OR
b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENTS SHALL
BE GIVEN SEPARATE VALUES;
I-3/avd/vf
Republic of the Philippines
DEPARTMENT OF FINANCE
Manila
Section 16(e) of the Tax Code, as amended by Presidential Decree No. 1994,
authorizes the Commissioner of Internal Revenue to divide the Philippines into different
zones or areas and determine for internal revenue tax purposes, the fair market value of the
real properties located in each zone or area upon consultation with competent appraisers.
In case the gross selling price or the market value as shown in the schedule of
the Provincial or City Assessors is higher than the zonal value established herein, such
values shall be used as basis for computing the internal revenue tax.
(signed)
VICENTE R. JAYME
Secretary of Finance
RECOMMENDED BY:
(signed)
JOSE U. ONG
Commissioner of Internal Revenue
-oOo-
DEFINITION OF TERMS
CLASSIFICATION LEGEND :
BARANGAY : AMBIONG
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
AMBIONG RD AMBIONG RD RR 300.00
BAYAN PARK JUNC B PARK CIRCLE RR 300.00
ALL OTHER STREETS RR 300.00
GP 200.00
BARANGAY : AZOKO
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
ABANAO ST CHUGUA CHUNTUG ST CR 5,750.00
KAYANG ST KAYANG ZANDUETA STS CR 4,500.00
SKYWORLD CONDOMINIUM RC 10,000.00
ALL OTHER STREETS CR 4,500.00
BARANGAY : BROOKSIDE
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
M ROXAS ST RIMANDO RD BRIDGE RR 1,250.00
ALL OTHER STREETS RR 500.00
GP 250.00
RDO NO. 8 BAGUIO CITY
D.O. No. 52-89
BARANGAY : BROOKSPOINT Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
BROOKSPOINT ROAD TO BROOKSPOINT RR 550.00
ALL OTHER STREETS RR 300.00
GP 250.00
BARANGAY : CAMDAS
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
ALL OTHER STREET RR 1,500.00
GP 250.00
CAMDAS SUBD ROAD MAGSAYSAY TO CAMDAS RR 1,500.00
CAMDAS SUBD ROAD CAMDAS QUIRINO HILLS RR 750.00
BARANGAY : DONTOGAN
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
STO TOMAS ROAD BALACBAC CITY LIMIT RR 700.00
STO TOMAS ROAD GREENVALLEY ESLA REALTY RR 1,500.00
STO TOMAS ROAD ENTENG ADIWANGS PROP RR 500.00
ALL OTHER STREETS RR 300.00
GP 250.00
RDO NO. 8 BAGUIO CITY
D.O. No. 52-89
BARANGAY : DPS Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
DPS CPD SESSION OLD FORESTRY RR 900.00
ALL OTHER STREETS RR 750.00
GP 400.00
BARANGAY : FAIRVIEW
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
FERGUSON ROAD PART FERGUSON RD L-31 B-25A RR 1,200.00
RAINBOW HILLS SUBD TRINITY GROMVEL SUBD RR 1,000.00
SUNNYSIDE SUBD RD LT TACAY TO END RR 800.00
ALL OTHER STREETS RR 300.00
GP 250.00
BARANGAY : IRISAN
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
NAGUILIAN ROAD BERMUDA PHIL ACETYL RR 400.00
NAGUILIAN ROAD PHIL ACETYL IRISAN I 400.00
RR 300.00
NAGUILIAN ROAD IRISAN LIME TO PMS RR 300.00
NAGUILIAN ROAD PMS TO LAMTANG CITY RR 300.00
SAN CARLOS HTS SUBD NAGUILIAN ROADS RR 400.00
ALL OTHER STREETS RR 300.00
GP 200.00
BARANGAY : KAGITINGAN
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
LAKANDULA SOLIMAN ST LAKANDULA AGONCILLO CR 4,500.00
ALL OTHER STREETS CR 4,500.00
RDO NO. 8 BAGUIO CITY
D.O. No. 52-89
BARANGAY : KAYANG EXTENSION Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
LABSAN ST YANDOC TO DEAD END RR 1,750.00
YANDOC ST QUIRINO TO URBANO CR 5,000.00
RR 3,500.00
ALL OTHER STREETS RR 500.00
GP 300.00
BARANGAY : KIAS
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
AGUINALDO DR ATOK TRAIL PMA GATE RR 600.00
BALATOC ROAD PMA GATE CITY LIMIT RR 300.00
EVERLASTING NEW PARK AGUINALDO DEAD END X 1,000.00
RR 300.00
ALL OTHER STREETS RR 300.00
GP 300.00
BARANGAY : LUALHATI
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
LEONARD WOOD RD PARK CIRCLE J FELIPE RR 2,000.00
ALL OTHER STREETS RR 1,500.00
GP 800.00
BARANGAY : LUCNAB
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
LUCNAB ROAD OUTLOOK ACAPULOO CR 800.00
RR 500.00
ALL OTHER STREETS RR 400.00
GP 200.00
BARANGAY : M ROXAS
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
M ROXAS ST M ROXAS L WOOD RR 1,000.00
WOODSTOWN SUBD RD WOODSTOWN SUBD RD RR 1,500.00
ALL OTHER STREETS RR 800.00
GP 400.00
RDO NO. 8 BAGUIO CITY
D.O. No. 52-89
BARANGAY : MALCOLM SQUARE Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
MAGSAYSAY AVE PERFECTO MAGSAYSAY CR 6,750.00
ALL OTHER STREETS CR 6,750.00
BARANGAY : P BURGOS
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
BOKAWKAN RD (PART) P BURGOS EASTERN SCH CR 2,500.00
RR 1,750.00
BOKAWKAN ROAD EASTERN SCH AGRIX AVE CR 3,000.00
RR 2,150.00
P BURGOS BOKAWKAN MAG AVE CR 2,500.00
RR 1,750.00
ALL OTHER STREETS RR 1,750.00
GP 500.00
BARANGAY : PACDAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
MARIA BASA ST REGIDOR PACDAL ST RR 650.00
PACDAL PARK CIRCLE IMM. CONCEP RR 800.00
REGIDOR ST SIAPNO PACDAL RD RR 850.00
SIAPNO RD BRIDGE PACDAL NOVICE RR 700.00
SIAPNO RD EXT PACDAL NOVITIATE END RR 650.00
ALL OTHER STREETS RR 300.00
GP 200.00
RDO NO. 8 BAGUIO CITY
D.O. No. 52-89
BARANGAY : PADRE ZAMORA Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
P ZAMORA ST CLARIDAD TEJANOS CR 2,250.00
P ZAMORA ST BERNABES P BURGOS CR 1,100.00
UPPER P BURGOS SUBD P BURGOS TSA V503 CR 2,250.00
ALL OTHER STREETS CR 1,100.00
BARANGAY : PHIL AM
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
MARCOS HIGHWAY MARCOS HIWAY L 40 CR 2,500.00
RR 1,100.00
MARCOS HIWAY PHIL AM WORCHESTER RR 900.00
ALL OTHER STREETS RR 500.00
GP 300.00
BARANGAY : PINGET
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
PINGET ROAD KALAPATI TO PINGET RR 350.00
PINGET ROAD B1 L1 13 B4 L16 RR 300.00
PINGET ROAD WAITING SHED PINSAO RR 500.00
ALL OTHER STREETS RR 250.00
GP 200.00
RDO NO. 8 BAGUIO CITY
D.O. No. 52-89
BARANGAY : PINSAO PILOT PROJ Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
PINSAO PILOT PROJ PINSAO ELEM COY ONG RR 500.00
PINSAO PILOT PROJ RD LT TACAY PINSAO ELEM RR 500.00
PINSAO PILOT PROJ RD FROM SCHOOLSITE RR 300.00
ALL OTHER STREETS RR 250.00
GP 200.00
BARANGAY : P M A
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
PMA PRESERVATION PMA GATE CY LIMIT RR 400.00
ALL OTHER STREETS RR 300.00
GP 200.00
BARANGAY : SLAUGHTER
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
BALAJADIA ST MAGSAYSAY SLAUGHTER RR 1,000.00
CR 1,750.00
ALL OTHER STREETS RR 1,000.00
CR 1,750.00
BARANGAY : TABORA
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
M ROXAS D BOSCO QUISUMBING RR 1,200.00
M ROXAS QUISUMBING RIMANDO RR 1,500.00
M ROXAS ST MAGSAYSAY D BOSCO RR 1,500.00
ALL OTHER STREETS RR 750.00
GP 300.00
BARANGAY : TRANCOVILLE
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
MALVAR ST DON BOSCO TO M ROXAS RR 1,000.00
MALVAR ST QUISUMBING MALVAR ST RR 950.00
ALL OTHER STREETS RR 500.00
GP 250.00
3. DIVISION OF A BARANGAY.
4. COMMERCIAL.
I-3/avd/vf