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67-02
September 16, 2002
Section 6(E) of Republic Act No. 8424, otherwise known as the "Tax
Reform Act of 1997", 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 assessors is higher than the zonal
value established herein, such values shall be used as basis for computing the
internal revenue tax.
(Signed)
JOSE ISIDRO N. CAMACHO
Secretary of Finance
RECOMMENDED BY:
(Signed)
RENE G. BAÑEZ
Commissioner of Internal Revenue
-oOo-
DEFINITION OF TERMS:
RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.
COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMERCIAL PURPOSES
AND GENERALLY FOR THE OBJECT OF PROFIT.
INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.
AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN,
SUGARCANE, TOBACCO, ETC. OR TO PASTURING, DAIRYING, INLAND
FISHING, SALT-MAKING, AND OTHER AGRICULTURAL USES INCLUDING
TIMBERLAND AND FOREST LAND.
GENERAL PURPOSE RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH HAS
POTENTIAL FOR DEVELOPMENT INTO RESIDENTIAL, COMMERCIAL,
INDUSTRIAL, INSTITUTIONAL, ETC. MUST NOT BE LESS THAN 5,000
SQUARE METERS.
VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT ABOUT,
NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A STREET BEING
LOCATED.
CLASSIFICATION LEGEND:
AGRICULTURAL LANDS
A1 Riceland Irrigated A26 Bamboo Land
A2 Riceland Unirrigated A27 Peanut Land
A3 Upland A28 Soy beans Land
A4 Coco Land A29 Grape Vineyard
A5 Citrus Land A30 Pepper Land
A6 Fishpond A31 Mineral Land
A7 Swamp A32 Non Metallic mineral Land
A8 Nipa Land A33 Coal Deposit
A9 Cotton Land A34 African Oil Land
A10 Cogon A35 Rubber Land
A11 Abaca Land A36 Forest Land / Timber Land
A12 Orchard A37 Horticultural Land
A13 Pineapple Land A38 Salt Beds
A14 Banana Land A39 Seashore
A15 Pasture Land A40 Resort
A16 Corn Land A41 Sandy/Stony
A17 Sugar Land A42 Prawn pond
A18 Tobacco Land A43 Sorghum
A19 Cacao A44 Ipil-ipil
A20 Lanzones A45 Kangkong
A21 Durian A46 Zarate
A22 Rambutan A47 Vegetable Land
A23 Mango A48 Coffee
A24 Mangrove A49 Mountainous / Hilly Areas
A25 Camote/Cassava A50 Other Agricultural Lands
city of lucena
PAGE 1
BARANGAY: BARANGAY I (Poblacion)
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
ALLAREY ST RR 1,175.00 1,000.00
CR 2,500.00
BARCELONA ST RR 2,050.00 1,820.00
CR 3,000.00
DEL PILAR ST RR 2,050.00 1,820.00
CR 3,000.00
HERMANA FAUSTO ST RR 2,050.00 1,820.00
CR 3,000.00
OSMENA ST RR 2,050.00 1,820.00
CR 3,000.00
P. GOMEZ ST RR 1,975.00 1,350.00
CR 5,000.00
QUEZON AVENUE RR 9,325.00 8,750.00
CR 15,875.00 12,500.00
RAVANZO ST RR 1,750.00 1,625.00
CR 2,500.00
TRINIDAD ST RR 1,750.00
CR 2,500.00
ALL OTHER STREETS RR 1,440.00 1,250.00
CR 2,500.00
city of lucena
PAGE 2
BARANGAY: BARANGAY III (Poblacion)
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
ALLAREY ST RR 1,700.00 1,520.00
CR 3,975.00 3,750.00
CABANA ST RR 2,175.00 1,735.00
CR 5,750.00 5,250.00
GEN. LUCBAN ST (ML TAGARAO) RR 2,225.00 1,825.00
CR 7,025.00 5,775.00
M. H. DEL PILAR ST RR 1,730.00 1,580.00
CR 3,475.00 3,285.00
OSMENA ST RR 1,475.00 1,375.00
CR 2,050.00
P. GOMEZ ST RR 2,125.00 1,650.00
CR 3,300.00
P. BURGOS ST RR 1,850.00 1,720.00
CR 2,550.00
QUEZON AVENUE CR 15,800.00 12,050.00
ALL OTHER STREETS RR 1,625.00 1,565.00
CR 3,500.00
city of lucena
PAGE 3
BARANGAY: BARANGAY V (Poblacion)
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
ABELLANOSA ST RR 1,390.00 1,220.00
CR 1,650.00
ALLAREY ST RR 1,800.00
CR 3,600.00 3,025.00
BONIFACIO ST RR 1,800.00
CR 3,800.00 3,435.00
E. DEL PILAR ST RR 1,100.00
CR 3,725.00 3,290.00
GEN LUCBAN ST RR 1,160.00
CR 4,725.00 4,220.00
GRANJA ST RR 1,450.00
CR 4,300.00 3,435.00
JUAREZ ST RR 1,450.00
CR 4,300.00 3,435.00
MALVAR ST RR 1,125.00 965.00
CR 2,000.00
PAZ ST RR 910.00
CR 3,450.00 3,280.00
QUEZON AVE CR 14,520.00 10,500.00
RIZAL ST RR 400.00
CR 4,200.00 3,280.00
ALL OTHER STREETS RR 2,000.00
CR 3,025.00 2,885.00
city of lucena
PAGE 4
BARANGAY: BARANGAY VI (Poblacion)
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
C.M. RECTO RR 1,925.00 1,250.00
CR 5,375.00 4,500.00
ENRIQUEZ ST RR 2,350.00 1,600.00
CR 5,875.00 4,500.00
EVANGELISTA ST RR 1,620.00
CR 5,875.00 4,500.00
JUAREZ ST RR 1,660.00
CR 5,875.00 4,500.00
MAGALLANES ST RR 1,660.00
CR 5,875.00 4,500.00
MERCHAN ST RR 2,350.00 1,600.00
CR 5,875.00 4,500.00
PAZ ST RR 2,175.00 1,250.00
CR 5,875.00 4,500.00
QUEZON AVENUE CR 15,875.00 12,500.00
RIZAL ST RR 1,425.00 1,250.00
CR 4,875.00 4,500.00
SAN FERNANDO RR 1,775.00 1,450.00
CR 6,100.00 4,000.00
ZAMORA ST RR 240.00
CR 5,875.00 4,500.00
ALL OTHER STREETS RR 1,500.00
CR 2,500.00
city of lucena
PAGE 5
BARANGAY: BARANGAY VII (Poblacion)
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
ABELLANOSA ST RR 1,000.00 750.00
CR 2,000.00
ALLAREY ST RR 1,275.00 1,000.00
CR 3,925.00 3,750.00
BONIFACIO ST RR 1,300.00 1,025.00
CR 3,925.00 3,750.00
DEL PILAR ST RR 1,000.00 750.00
CR 2,425.00 2,250.00
EVANGELISTA ST RR 1,150.00 750.00
CR 3,975.00 3,750.00
GRANJA ST RR 1,300.00 1,025.00
CR 3,975.00 3,750.00
JUAREZ ST RR 1,300.00 1,025.00
CR 3,975.00 3,750.00
LAKANDULA ST RR 1,150.00 750.00
CR 3,975.00 3,750.00
MAGALLANES ST RR 1,150.00 750.00
CR 3,975.00 3,750.00
QUEBLAR ST RR 1,080.00 625.00
CR 6,500.00 6,500.00
QUEZON AVENUE CR 15,875.00 12,500.00
ZAMORA ST RR 1,290.00 1,025.00
CR 4,600.00 4,000.00
ALL OTHER STREETS RR 1,500.00
CR 3,000.00
city of lucena
PAGE 6
BARANGAY: BARANGAY VIII (Poblacion)
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
ALLAREY ST RR 830.00 625.00
CR 2,000.00
BONIFACIO ST RR 830.00 625.00
CR 2,000.00
GRANJA ST RR 830.00 625.00
CR 1,400.00 1,300.00
GUINTO ST RR 850.00 650.00
CR 3,125.00 2,500.00
LAGOS ST RR 875.00 700.00
CR 1,600.00
QUEBLAR ST RR 850.00 650.00
CR 2,500.00 2,500.00
QUEZON AVENUE RR 1,275.00 750.00
CR 12,875.00 2,500.00
ROSAS ST RR 850.00 650.00
CR 2,625.00 2,150.00
ALL OTHER STREETS RR 950.00 650.00
CR 2,375.00 2,150.00
city of lucena
PAGE 7
BARANGAY: BARANGAY IX (Poblacion)
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
C.M. RECTO ST RR 1,275.00 1,000.00
CR 3,925.00 3,750.00
DON PEREZ ST RR 1,025.00 750.00
CR 2,375.00 2,150.00
ENRIQUEZ ST RR 1,100.00 850.00
CR 3,925.00 3,750.00
EVANGELISTA ST RR 910.00
CR 3,925.00 3,750.00
GUINTO ST RR 950.00
CR 3,675.00 3,250.00
LAKANDULA ST RR 950.00
CR 3,925.00 3,750.00
MERCHAN ST RR 1,275.00 1,000.00
CR 3,925.00 3,750.00
QUEBLAR ST RR 1,025.00 750.00
CR 3,925.00 3,750.00
QUEZON AVENUE RR 1,325.00 1,075.00
CR 12,790.00 7,500.00
ALL OTHER STREETS RR 950.00 650.00
CR 2,375.00 2,150.00
city of lucena
PAGE 8
BARANGAY: BARANGAY X (Poblacion)
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
PANTOC SUBD RR 1,000.00
CR 3,250.00
ALL OTHER STREETS RR 800.00 525.00
CR 3,300.00 3,250.00
BARANGAY: BARRA
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
ALL LOTS RR 135.00
A4 12.00 6.00
A6 16.00 8.40
BARANGAY: BOCOHAN
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
WELMANVILLE RR 300.00
ALL OTHER LOTS RR 260.00
A4 15.00 6.00
A6 24.00 8.40
city of lucena
PAGE 9
BARANGAY: COTTA
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
CAPITOL HOMESITE RR 750.00 750.00
QUEZON AVE EXT RR 520.00 450.00
CR 2,050.00 1,750.00
ALL OTHER STREETS RR 200.00 150.00
CR 430.00 300.00
BARANGAY: DALAHICAN
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
ALL LOTS RR 300.00 295.00
A6 19.00 11.00
A40 34.00 22.50
BARANGAY: DOMOIT
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
VILLA AUREA RR 300.00
ALL OTHER STREETS RR 260.00
CR 2,500.00
I 3,250.00
ALL LOTS A1 14.00 6.00
A4 12.00 6.00
city of lucena
PAGE 10
BARANGAY: GULANG-GULANG
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
ANDAMAN VILLAGE RR 550.00
CAMPO SUBD RR 500.00
CAPISTRANO COMPOUND RR 600.00
CARMELITE RR 600.00
EMPLOYEES SUBD RR 920.00 750.00
NORTH EMPLOYEES SUBD RR 700.00 625.00
LA MILAGROS SUBD RR 520.00 475.00
L I C COMPOUND RR 600.00
MARILAG SUBD RR 1,475.00 850.00
ORGAS SUBD RR 550.00
REGIS COMPOUND RR 600.00
RIDGEWOOD RR 2,500.00
ST PETER SUBD RR 565.00 475.00
UNSON SUBD RR 500.00
ZABALLERO SUBD RR 500.00
ALL OTHER STREETS RR 410.00 375.00
CR 1,935.00 1,425.00
I 2,675.00 1,675.00
city of lucena
PAGE 11
BARANGAY: IBABANG IYAM
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
STEPHEN COMPOUND RR 800.00
ALL OTHER STREETS RR 690.00 450.00
CR 2,420.00 1,550.00
I 2,760.00 1,675.00
A1 19.00 11.00
A4 13.00 7.00
city of lucena
PAGE 12
BARANGAY: ILAYANG TALIM
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
ALL LOTS RR 135.00
A1 16.00 8.50
A4 12.00 6.00
BARANGAY: ISABANG
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
CUESTA VERDE RR 800.00
FIRENZE SUBD RR 440.00 250.00
HERMANA FAUSTA RR 440.00 250.00
WELMANVILLE SUBD RR 440.00 250.00
ALL OTHER STREETS RR 435.00 250.00
CR 1,050.00 730.00
I 2,575.00 1,430.00
A1 17.00 8.50
A4 12.00 6.00
city of lucena
PAGE 13
BARANGAY: MAYAO KANLURAN
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
CALMAR SUBD RR 600.00
ALL OTHER STREETS RR 260.00
A1 16.00 9.50
A4 14.00 9.50
BARANGAY: RANSOHAN
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
ALL LOTS RR 275.00
A4 12.00 7.00
A6 23.00 14.00
city of lucena
PAGE 14
BARANGAY: SALINAS
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
ALL LOTS RR 175.00
A1 17.00 11.00
A4 12.00 7.00
A6 23.00 14.00
BARANGAY: TALAO-TALAO
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
ALL LOTS RR 175.00
A4 12.00 11.00
A6 24.00 14.00
A40 29.00 14.00
================================================================================
==========
PAGE 15
CERTAIN GUIDELINES IN THE IMPLEMENTATION
OF ZONAL VALUATIONOF REAL PROPERTIES FOR
RD NO. 60-LUCENA CITY
b.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL
PROPERTY IN ONE BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASS-
IFICATION OF REAL PROPERTY LOCATED IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS
SHALL BE USED.
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.
PAGE 16
4. AREAS FOR PRIORITY DEVELOPMENT (APD).
SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL NO LONGER BE VALUED
AS AN APD AND SHALL BE TREATED AS AN ORDINARY REAL PROPERTY.
THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL
REVENUE TAXES (i.e. CAPITAL GAINS, CREDITABLE WITHHOLDING, ESTATE, DONOR'S, AND
DOCUMENTARY STAMP TAXES) DUE ON SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL
PROPERTY. PROVIDED, THAT THE SAME IS HIGHER THAN (1). THE FAIR MARKET VALUE AS
SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL AND CITY ASSESSORS (i.e. LATEST
TAX DECLARATION) AND (2.) THE GROSS SELLING PRICE AS SHOWN IN THE DULY NOTARIZED
DOCUMENT OF SALE OR EXCHANGE AT THE TIME OF SALE OR EXCHANGE.