Академический Документы
Профессиональный Документы
Культура Документы
Revision
39-10
4th
24-10
3rd
2nd
Effectivity Dates
From
To
7-Nov-10
Present
12-Sep-10
Present
City/Municipalities Covered
Calamba City
Los Baos and Santa Cruz
Pila and Victoria
45-03
2nd
01-Mar-04
Present
69-02
2nd
28-Dec-02
11-Sep-10
48-02
1st
28-Dec-02
11-Sep-10
50-2000
3rd
28-Dec-00
6-Nov-10
Calamba City
19-97
1st
3-May-97
29-Feb-04
27-Dec-02
16-97
2nd
3-May-97
27-Dec-00
Calamba City
4-96
Initial
3-Mar-96
27-Dec-02
128-91
Initial
31-Jul-92
2-May-97
Calauan
127-91
1st
31-Jul-92
2-May-97
Calamba City
11-91
Initial
16-Nov-91
2-May-97
Bay
8-91
Initial
16-Nov-91
2-May-97
Los Baos
2-91
Initial
16-Sep-91
2-May-97
Santa Cruz
47-89
Initial
8-Mar-90
30-Jul-92
Calamba City
See Details on
Sheet 15 (DO 39-10)
Sheet 14 (DO 24-10)
Sheet 13 (DO 45-03)
Sheet 12 (DO 69-02)
Sheet 11 (DO 48-02)
Sheet 10 (DO 50-2000)
Sheet 9 (DO 19-97)
Sheet 8 (DO 16-97)
Sheet 7 (DO 4-96)
Sheet 6 (DO 128-91)
Sheet 5(DO 127-91)
Sheet 4 (DO 11-91)
Sheet 3 (DO 8-91)
Sheet 2 (DO 2-91)
Sheet 1 (DO 47-89)
DEPARTMENT OF FINANCE
MANILA
Section 6 (E) of the 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.
By virtue of said authority, the Commissione r of Internal Revenue has determined the zonal values
o f real properties (4th revision) located in the City of Calamba under the jurisdiction of Revenue Region No.
9 -San Pablo City after public hearing was conducted on November 21, 2007 for the purpose. This Order is
issued to implement the revised zonal values of real properties for purposes of computing any internal revenue tax
due on sale/transfer or any other disposition of real properties.
The zonal values established herein shall apply provided the same is higher than (1) the fair market value
as shown in the schedule of values of the provincial or city assessor and (2) the gross selling price/consideration as
shown in the duly notarized document of sale or transfer of real property.
This Order shall take effect immediately.
(Signed)
CESAR V. PURISIMA
Secretary of Finance
RECOMMENDED BY:
(Signed)
KIM S. JACINTO-HENAREZ
Commissioner of Internal Revenue
Page3
DEFINITION OF TERMS
RESIDENTIAL
COMMERCIAL
INDUSTRIAL
AGRICULTURAL
GENERAL PURPOSE
VICINITY
CLASSIFICATION LEGEND:
CODE
RR
CR
RC
CC
CL
A
CLASSIFICATION
Residential Regular
Commercial Regular
Residential Condominium
Commercial Condominium
Cemetery Lot
Agricultural
CODE
GL
GP*
I
X
APD
PS
Riceland Irrigated
Riceland Unirrigated
Upland
Coco Land
Citrus Land
Fishpond
Swamp
Nipa Land
Cotton Land
Cogon
Abaca Land
Orchard
Pineapple Land
Banana Land
Pasture Land
Corn Land
Sugar Land
Tobacco Land
Cacao
Lanzones
Durian
Rambutan
Mango
Mangrove
Camote/Cassava
A26
A27
A28
A29
A30
A31
A32
A33
A34
A35
A36
A37
A38
A39
A40
A41
A42
A43
A44
A45
A46
A47
A48
A49
A50
Bamboo Land
Peanut Land
Soy beans Land
Grape vineyard
Pepper Land
Mineral Land
Non Metallic mineral Land
Coal Deposit
African Oil Land
Rubber Land
Forest Land/Timber Land
Horticultural Land
Salt Beds
Seashore
Resort
Sandy/Stony
Prawn pond
Sorghum
Ipil-ipil
Kangkong
Zarate
Vegetable Land
Coffee
Mountainous / Hilly Areas
Other Agricultural Lands
Page4
CLASSIFICATION
Government Land
General Purposes
Industrial
Institutional
Area for Priority
Development
Parking Slot
RDO NO. 56
BARANGAY: BANLIC
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------CLASSI4TH REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------ALL LOTS
ALONG THE ROAD
CR
4,950.00
I
2,970.00
RR
2,475.00
GP
1,350.00
A50
495.00
INTERIOR LOT
RR
1,800.00
A1
300.00
VILLA PALAO
RR
3,300.00
Page5
RDO NO. 56
Page6
RDO NO. 56
Page7
RDO NO. 56
Page8
RDO NO. 56
Page9
RDO NO. 56
Page10
RDO NO. 56
RDO's justifications:
*Laguna Hills is located in Brgy Pansol
**Spring Homes Subd was divided into Phase I & Phase II
BARANGAY: BUNGGO
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------CLASSI4TH REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------ALL LOTS
ALONG THE ROAD
CR
960.00
RR
600.00
GP
360.00
A50
300.00
INTERIOR LOT
I
575.00
RR
480.00
A1
220.00
Page11
RDO NO. 56
BARANGAY: CAMALIGAN
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------CLASSI4TH REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------ALL LOTS
ALONG THE ROAD
CR
1,440.00
I
1,100.00
RR
900.00
GP
540.00
A50
250.00
INTERIOR
I
865.00
RR
720.00
A1
170.00
Page12
RDO NO. 56
Note: The correct name of Twin Ville Cond. Resort is Twin Ville Subd.
Page13
RDO NO. 56
NOTE: * LAZARO CPD AND L & E SUBD I (LAZARO CPD) ARE TWO DIFFERENT SUBDS.
LAZARO CPD IS MORE DEVELOPED THAN L & E SUBD.
BARANGAY: HORNALAN
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------CLASSI4TH REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------ALL LOTS
ALONG THE ROAD
CR
1,040.00
RR
650.00
GP
390.00
A50
300.00
INTERIOR LOT
I
625.00
RR
520.00
A1
170.00
Page14
RDO NO. 56
BARANGAY: LAGUERTA
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------CLASSI4TH REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------ALL LOTS
ALONG THE ROAD
CR
1,500.00
RR
900.00
GP
540.00
A50
350.00
INTERIOR LOT
I
900.00
RR
750.00
A1
180.00
MARESCO DREAMS HOMES
RR
1,750.00
Page15
RDO NO. 56
RDO's justifications:
*ABCO Inc is a developer of Don Abelardo Homes and not a subdivision
**There is no Villa Valentina Subd in Barangay Lawa. See Barangay Paria.
BARANGAY: LECHERIA
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------CLASSI4TH REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------ALL LOTS
ALONG THE ROAD
CR
5,000.00
RR
3,375.00
I
3,750.00
GP
1,700.00
A50
1,150.00
INTERIOR LOT
RR
2,650.00
A1
920.00
CABILLO SUBD.
RR
3,750.00
DENNIS I
RR
3,225.00
DENNIS II
RR
3,225.00
ELEPANO HILLS SIDE SUBD
RR
3,225.00
LAZARO CPD III (LAZARO CPD)
RR
3,225.00
LECHERIA HILLS
RR
3,850.00
MACARIA CPD.
RR
*
ROD's justification:
*There is no Macaria Cpd in Barangay Lecheria. See Barangay Halang.
Page16
RDO NO. 56
Page17
RDO NO. 56
Page18
RDO NO. 56
Page19
RDO NO. 56
BARANGAY: MAYAPA
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------CLASSI4TH REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------ALL LOTS
ALONG THE ROAD
CR
7,400.00
I
4,440.00
RR
3,700.00
GP
2,220.00
A50
740.00
INTERIOR
RR
2,960.00
CALAMBA HILLS A
RR
3,000.00
CARANDANG SUBD
RR
3,355.00
DOCTORA CPD.
RR
4,950.00
FILMONT HOMES
RR
3,355.00
MA.LEONORA SUBD.
RR
4,950.00
MARYLAND CPD.
RR
4,950.00
MENESES SUBD.
RR
4,950.00
SALCEDO CPD.
RR
4,950.00
ST. CRISTOPHER II / ANNEX (ST. CHRISTOPHER)
RR
4,000.00
ST. MICHAEL SUBD.
RR
4,950.00
STO, DOMINGO SUBD
RR
3,355.00
Page20
RDO NO. 56
BARANGAY: PALINGON
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------CLASSI4TH REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------ALL LOTS
ALONG THE ROAD
CR
3,000.00
I
1,800.00
RR
1,650.00
GP
900.00
A50
370.00
INTERIOR LOT
RR
1,320.00
A1
295.00
INTERIOR & NEAR LAKE
A50
240.00
Page21
RDO NO. 56
Page22
RDO NO. 56
RDO's justification:
*ABC Dev't Corp is a developer and not a subdivision.
Page23
RDO NO. 56
BARANGAY: PRINZA
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------CLASSI4TH REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------ALL LOTS
ALONG THE ROAD
CR
3,000.00
I
1,800.00
RR
1,500.00
GP
900.00
A50
315.00
INTERIOR LOTS
RR
1,200.00
A1
250.00
CALAMBA PREMIERE INT'L PARK
I
2,700.00
VILLA PRINZA (VILLA LA PRINZA)
RR
2,250.00
Page24
RDO NO. 56
Page25
RDO NO. 56
BARANGAY: SAIMSIM
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------CLASSI4TH REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------ALL LOTS
ALONG THE ROAD
CR
3,400.00
I
2,040.00
RR
1,700.00
GP
1,020.00
A50
340.00
INTERIOR LOT
RR
1,360.00
A1
250.00
ACACIA HOMES
RR
3,000.00
Page26
RDO NO. 56
Page27
RDO NO. 56
Page28
RDO NO. 56
BARANGAY: TULO
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------CLASSI4TH REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------ALL LOTS
ALONG NATIONAL ROAD
CR
8,000.00
I
4,800.00
RR
4,000.00
GP
2,400.00
A50
800.00
INTERIOR LOT
RR
3,200.00
A1
570.00
ALONG BARANGAY ROAD
CR
6,800.00
RR
3,400.00
I
4,080.00
GP
2,040.00
A50
680.00
INTERIOR LOT
RR
2,720.00
A1
410.00
CARMELRAY INDUSTRIAL PARK
I
5,520.00
GLENNWOOD PARK SUBD.
RR
4,600.00
GOLDEN MATRIX EXEC.
RR
4,600.00
GREEN MEADOWS
RR
4,500.00
HOMELAND (VILLA ORION)
RR
4,600.00
LAGUNA BAYVIEW HOMES
RR
4,500.00
LAGUNA HILLS
RR
4,600.00
MAKILING CONFERENCE
RR
4,600.00
MAKILING HILLS
RR
4,600.00
RIDGEMONT SOUTH EXEC.
RR
4,600.00
Page29
RDO NO. 56
BARANGAY: ULANGO
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------CLASSI4TH REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------ALL LOTS
CR
1,300.00
I
780.00
RR
650.00
GP
390.00
A50
210.00
INTERIOR LOT
RR
520.00
A1
165.00
BARANGAY: UWISAN
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------CLASSI4TH REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------------------- ------------------------------------------------ ------------------- -----------------------------ALL LOTS
ALONG THE ROAD
CR
1,700.00
I
1,020.00
RR
900.00
GP
420.00
A50
250.00
INTERIOR LOT
RR
720.00
A1
175.00
FAULMINO SUBD.
RR
1,200.00
------------------------------------------------------------ ---------------------------------------------------- ------------------- ------------------------------
Page30
RDO NO. 56
Page31
RDO NO. 56
I-3/fpt
Page32
SUBJECT:
TO
Section 6(E) of Republic Act No. 8424, otherwise known as the "Tax Reform Act of
1997", authorizes 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
apppraisers both from the private and public sectors.
By virture of said authority, the Commissioner of Internal Revenue has determined the
zonal values of real properties
in the municipalities of Los Baos, Santa Cruz, Pila and
Victoria, Laguna (3rd & 2nd revision) within the jurisdiction of Revenue District Office No. 56Calamba City, Laguna, Revenue Region No. 09-San Pablo City after public hearing
was
conducted on March 29, 2007. This Order is issued to implement the revised zonal values of
real properties for purposes of computing any internal revenue tax due on sale/transfer or any
other disposition of real properties.
The zonal values established herein shall apply provded the same is hgiher than (1)
the fair merket value as shown in the schedule o f values of the provincial or city assessor and
(2) the gross sellling price/consisderation as shown in the duly notarized document of sale or
transfer of real property.
This Order shall take effect immediately.
(Original Signed)
CESAR V. PURISIMA
Secretary of Finance
RECOMMENDED BY:
(Original Signed)
KIM S. JACINTO-HENARES
Commissioner of Internal Revenue
-oOo-
Page33
DEFINITION OF TERMS
RESIDENTIAL
COMMERCIAL
INDUSTRIAL
AGRICULTURAL
GENERAL PURPOSE
VICINITY
CLASSIFICATION LEGEND:
CODE - CLASSIFICATION
CODE
RR
CR
RC
CC
GL GP I
X
APD -
Residential Regular
Commercial Regular
Residential Condominium
Commercial Condominium
CLASSIFICATION
Government Land
Genral Purpose
Industrial
Institutional
Area for Priority Development
AGRICULTURAL LANDS
A1
A2
A3
A4
A5
A6
A7
A8
A9
A10
A11
A12
A13
A14
A15
A16
A17
A18
A19
A20
A21
A22
A23
A24
A25
Riceland Irrigated
Riceland Unirrigated
Upland
Coco Land
Citrus Land
Fishpond
Swamp
Nipa Land
Cotton Land
Cogon
Abaca Land
Orchard
Pineapple Land
Banana Land
Pasture Land
Corn Land
Sugar Land
Tobacco Land
Cacao
Lanzones
Durian
Rambutan
Mango
Mangrove
Camote/Cassava
A26
A27
A28
A29
A30
A31
A32
A33
A34
A35
A36
A37
A38
A39
A40
A41
A42
A43
A44
A45
A46
A47
A48
A49
A50
Bamboo Land
Peanut Land
Soy beans Land
Grape vineyard
Pepper Land
Mineral Land
Non Metallic mineral Land
Coal Deposit
African Oil Land
Rubber Land
Forest Land/Timber Land
Horticultural Land
Salt Beds
Seashore
Resort
Sandy/Stony
Prawn pond
Sorghum
Ipil-ipil
Kangkong
Zacate
Vegetable Land
Coffee
Mountainous / Hilly Areas
Other Agricultural Lands
Page34
BARANGAY: BAMBANG
---------------------------------------------- ------------------------------------------- --------------------------------------------CLASSI3RD REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
---------------------------------------------- ------------------------------------------- --------------------------------------------ALL LOTS
ALONG NATIONAL HIGHWAY
CR
5,200.00
RR
2,600.00
ALONG BARANGAY ROAD
CR
2,300.00
RR
1,600.00
INTERIOR LOT
RR
1,300.00
GP
800.00
A1
550.00
A4
500.00
A50
450.00
JAMAICA SUBD.
RR
2,100.00
LOS BANOS VILLAGE
RR
2,100.00
JADELAND
RR
2,100.00
RDO's justification:
* Per Municipal Assessor's justification, Barangay Bagong Silang is entirely Government land
and located within the Makiling Forest Areas.
Page35
RDO's justification:
* Bangkal is not a Barangay but a street under the territorial jurisdiction of Barangay Batong Malake
RDO's justification:
*Mary Mount Subd. is located in Barangay Anos
Page36
BARANGAY: LALAKAY
---------------------------------------------- ------------------------------------------- --------------------------------------------CLASSI3RD REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
---------------------------------------------- ------------------------------------------- --------------------------------------------ALONG NATIONAL HIGHWAY
RR
2,600.00
CR
3,900.00
ALONG MUNICIPAL ROAD
RR
2,200.00
ALONG BARANGAY ROAD
RR
2,000.00
INTERIOR LOT
RR
1,600.00
GP
800.00
A1
400.00
A4
375.00
A50
350.00
ALONG ELDRIDGE
RR
800.00
INTERIOR LOT
RR
500.00
CLEMENTE SUBD.
RR
2,600.00
FIL ESTATE SUBD.
RR
3,100.00
MAKILING HEIGHTS SUBD.
RR
2,600.00
SPRINGDALE SUBD.
RR
3,600.00
RDO's justification:
*Lopez Avenue is not a Barangay, but a street in Barangay Batong Malake.
Page37
RDO's justification:
*Per Assessor's justification, Makiling Heights is within Barangay Lalakay.
BARANGAY: MALINTA
---------------------------------------------- ------------------------------------------- --------------------------------------------CLASSI3RD REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
---------------------------------------------- ------------------------------------------- --------------------------------------------MALINTA HIGHWAY
RR
2,500.00
BARANGAY ROAD
RR
1,300.00
GP
700.00
A1
300.00
A4
250.00
A50
200.00
MAYONDON ST
CR
RR
3,100.00
1,100.00
VILLEGAS ST
CR
RR
3,100.00
1,100.00
Page38
RDO's justification:
*Per records of the Municipal Assessor, there is no Lurciano Village in Barangay Mayondon
BARANGAY: POBLACION-BAYBAYIN/TIMUGAN
---------------------------------------------- ------------------------------------------- --------------------------------------------CLASSI3RD REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------------------------------------------------------ --------------------------------------------ALONG NATIONAL HIGHWAY
RR
2,300.00
CR
4,700.00
AQUINO
RR
2,700.00
BURGOS
RR
2,600.00
DE PASUPIL
RR
2,600.00
LOPEZ JAENA
RR
2,600.00
LOPEZ
RR
2,700.00
LUNA
RR
2,700.00
CR
4,600.00
M. PALIS
RR
3,300.00
CR
6,400.00
MABINI
RR
2,600.00
PANTUA
RR
2,700.00
REVILLEZA
RR
2,700.00
RIZAL
RR
3,300.00
CR
6,500.00
VILLEGAS
RR
3,300.00
CR
6,400.00
BAYBAYIN/TIMUGAN
GP
2,000.00
A1
600.00
A4
550.00
A50
475.00
Page39
Page40
BARANGAY: TUNTUNGIN
---------------------------------------------- ------------------------------------------- --------------------------------------------CLASSI3RD REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
---------------------------------------------- ------------------------------------------- --------------------------------------------ALL LOTS
ALONG BARANGAY ROAD
RR
*
GP
*
A50
*
HILLSIDE VILLAGE
RR
*
PLEASANT VILLAGE
RR
*
RDO's justifications:
*Same as Barangay Putho-Tuntungin
---------------------------------------------- ------------------------------------------- ---------------------------------------------
Page41
BARANGAY: BAGUMBAYAN
---------------------------------------------- ------------------------------------------- --------------------------------------------CLASSI3RD REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
---------------------------------------------- ------------------------------------------- --------------------------------------------ALL LOTS
ALONG NATIONAL ROAD
CR
3,350.00
RR
2,500.00
INTERIOR LOTS
RR
1,200.00
A1
650.00
A4
630.00
A50
620.00
NEAR LAGUNA DE BAY
A1
400.00
ALONG BARANGAY ROAD
RR
1,000.00
INTERIOR LOT
RR
700.00
LYNVILLE SUBDIVISION
RR
2,000.00
MINORKA VILLE
RR
2,500.00
SHULANGER COMPOUND
RR
1,700.00
BARANGAY: BUBUKAL
---------------------------------------------- ------------------------------------------- --------------------------------------------CLASSI3RD REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
---------------------------------------------- ------------------------------------------- --------------------------------------------ALL LOTS
ALONG NATIONAL ROAD
CR
3,000.00
RR
2,500.00
INTERIOR LOTS
A1
250.00
A4
225.00
A50
200.00
ALONG BARANGAY ROAD
RR
1,000.00
INTERIOR LOTS
RR
700.00
DGP HOUSING
RR
1,000.00
REMEDIOS COUNTRY HOMES
RR
2,500.00
VILLA ADELINA SUBD.
RR
3,000.00
Page42
Page43
BARANGAY: JASAAN
---------------------------------------------- ------------------------------------------- --------------------------------------------CLASSI3RD REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
---------------------------------------------- ------------------------------------------- --------------------------------------------ALL LOTS
INTERIOR LOTS
RR
300.00
A1
200.00
A4
150.00
A50
100.00
BARANGAY: LABUIN
---------------------------------------------- ------------------------------------------- --------------------------------------------CLASSI3RD REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
---------------------------------------------- ------------------------------------------- --------------------------------------------ALL LOTS
ALONG NATIONAL ROAD
CR
3,000.00
I
2,000.00
RR
1,500.00
INTERIOR LOTS
RR
1,200.00
A50
600.00
ALONG BARANGAY ROAD
RR
1,000.00
A1
500.00
A4
450.00
A50
400.00
INTERIOR LOTS
RR
600.00
A1
200.00
A4
175.00
A50
150.00
Page44
BARANGAY: PAGSAWITAN
---------------------------------------------- ------------------------------------------- --------------------------------------------CLASSI3RD REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
---------------------------------------------- ------------------------------------------- --------------------------------------------ALL LOTS
ALONG NATIONAL ROAD
CR
4,700.00
I
2,500.00
RR
2,000.00
INTERIOR LOTS
A1
1,800.00
A4
1,650.00
A50
1,375.00
ALONG BARANGAY ROAD
RR
1,500.00
A1
1,300.00
A4
1,150.00
A50
1,000.00
Page45
BARANGAY: PATIMBAO
---------------------------------------------- ------------------------------------------- --------------------------------------------CLASSI3RD REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
---------------------------------------------- ------------------------------------------- --------------------------------------------ALL LOTS
ALONG MUNICIPAL ROAD
CR
2,700.00
I
2,000.00
RR
1,200.00
INTERIOR LOTS
RR
800.00
A1
450.00
A4
400.00
A50
350.00
BLISS
RR
1,500.00
Page46
Page47
Page48
Page49
Page50
OCA ST.
RUIZ ST.
RIVERA ST.
SAN ANTONIO ST
24-2010
D.O. No.
Effectivity Date 12-Sept-2010
------------------------------------------- --------------------------------------------CLASSI2ND REV
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- --------------------------------------------STA. CLARA NORTE & SUR
RR
1,300.00
RR
1,300.00
RR
1,500.00
BALAGTAS-BONIFACIO
RR
1,300.00
J. P . RIZAL
RR
1,500.00
BURGAZOM-DEL PILAR
RR
1,500.00
BULILAN SUR- BULILAN NORTE
RR
1,700.00
PUBLIC MARKET
CR
3,200.00
BRGY. ROAD
RR
1,500.00
INTERIOR
RR
1,300.00
PROVINCIAL ROAD
CR
3,000.00
RIVERA- GEN. LUNA
RR
1,700.00
BALAGTAS- BONIFACIO
RR
1,300.00
J.P. RIZAL
RR
1,500.00
BURGAZOM- DEL PILAR
RR
1,500.00
STA. CLARA-BULILAN SUR
RR
2,000.00
J.P RIZAL
RR
1,400.00
BALAGTAS-BONIFACIO
RR
1,300.00
BURGAZOM-LOPEZ JAENA
RR
1,500.00
J. P. RIZAL
RR
1,500.00
BALAGTAS- BONIFACIO
RR
1,400.00
BURGAZOM-DEL PILAR
RR
1,500.00
JP.RIZAL-MUN. HALL
RR
1,600.00
BALAGTAS-BONIFACIO
RR
1,300.00
CATHOLIC CHURCH-J.P.RIZAL
RR
1,400.00
BALAGTAS- BONIFACIO
RR
1,300.00
BURGAZOM-DEL PILAR
RR
1,500.00
CR
3,000.00
RR
1,300.00
BARANGAY: APLAYA
---------------------------------------------- ------------------------------------------- --------------------------------------------STREET NAME
CLASSI2ND REV
SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
---------------------------------------------- ------------------------------------------- --------------------------------------------ALL LOTS
BARANGAY ROAD
RR
400.00
A1
250.00
A2
200.00
A4
225.00
INTERIOR LOT
RR
200.00
A1
200.00
A2
150.00
A4
175.00
Page51
BARANGAY: BUKAL
---------------------------------------------- ------------------------------------------- --------------------------------------------STREET NAME
CLASSI2ND REV
SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
---------------------------------------------- ------------------------------------------- --------------------------------------------ALL LOTS
ALONG BARANGAY ROAD
RR
250.00
A1
200.00
A2
150.00
A4
175.00
INTERIOR LOT
RR
200.00
A1
150.00
A2
100.00
A4
125.00
Page52
BARANGAY: CONCEPCION
---------------------------------------------- ------------------------------------------- --------------------------------------------STREET NAME
CLASSI2ND REV
SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
---------------------------------------------- ------------------------------------------- --------------------------------------------ALL LOTS
ALONG BARANGAY ROAD
RR
250.00
A1
200.00
A2
125.00
A4
150.00
INTERIOR LOT
RR
200.00
A1
150.00
A2
125.00
A4
100.00
BARANGAY: LABUIN
---------------------------------------------- ------------------------------------------- --------------------------------------------STREET NAME
CLASSI2ND REV
SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
---------------------------------------------- ------------------------------------------- --------------------------------------------ALL LOTS
ALONG NATIONAL ROAD
CR
2,500.00
RR
2,000.00
ALONG BARANGAY ROAD
RR
1,500.00
A1
350.00
A2
250.00
A4
300.00
INTERIOR LOT
RR
500.00
A1
200.00
A2
100.00
A4
150.00
Page53
BARANGAY: MASICO
---------------------------------------------- ------------------------------------------- --------------------------------------------STREET NAME
CLASSI2ND REV
SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
---------------------------------------------- ------------------------------------------- --------------------------------------------ALL LOTS
ALONG BARANGAY ROAD
RR
700.00
CR
800.00
I
800.00
A1
250.00
A2
200.00
A4
225.00
INTERIOR LOT
RR
400.00
I
500.00
A1
200.00
A2
150.00
A4
175.00
BARANGAY : MOJON
---------------------------------------------- ------------------------------------------- --------------------------------------------STREET NAME
CLASSI2ND REV
SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
---------------------------------------------- ------------------------------------------- --------------------------------------------ALL LOTS
ALONG BARANGAY ROAD
RR
250.00
A1
200.00
A2
150.00
A4
175.00
INTERIOR LOT
RR
200.00
A1
150.00
A2
100.00
A4
125.00
Page54
BARANGAY : PINAGBAYANAN
---------------------------------------------- ------------------------------------------- --------------------------------------------STREET NAME
CLASSI2ND REV
SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
---------------------------------------------- ------------------------------------------- --------------------------------------------ALL LOTS
ALONG BARANGAY ROAD
RR
750.00
A1
300.00
A2
250.00
A4
275.00
INTERIOR LOT
RR
500.00
A1
200.00
A2
150.00
A4
175.00
Page55
Page56
BARANGAY : TUBUAN
---------------------------------------------- ------------------------------------------- --------------------------------------------STREET NAME
CLASSI2ND REV
SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
---------------------------------------------- ------------------------------------------- --------------------------------------------ALL LOTS
ALONG BARANGAY ROAD
RR
250.00
A1
150.00
A4
125.00
A50
100.00
INTERIOR LOT
A50
50.00
=================== ======================================
Page57
Page58
BARANGAY : DANIW
---------------------------------------------- ------------------------------------------- --------------------------------------------STREET NAME
CLASSI2ND REV
SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
---------------------------------------------- ------------------------------------------- --------------------------------------------ALL LOTS
ALONG BARANGAY ROAD
CR
800.00
I
800.00
RR
700.00
A1
300.00
A2
200.00
A4
250.00
INTERIOR
RR
600.00
I
700.00
A1
200.00
A2
150.00
A4
175.00
Page59
Page60
Page61
Page62
a.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION IN A PARTICULAR
STREET/SUBDIVISION IN A BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFICATIO
OF REAL PROERTY LOCATED IN THE OTHER STREET/SUBDIVISION WITHIN THE SAME BARANGAY OF
SIMILAR CONDITIONS SHALL BE USED; AND
b) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PROPERTY IN
ONE BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFICATION OF REAL PROPERTY
LOCATED IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE USED.
2. PREDOMINANT USE OF PROPERTY.
a.) ALL REAL PROERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/BARANGAY/ZONE, THE USE
OF WHICH ARE PREDOMINANTLY COMMERCIAL SHALL BE CLASSIFIED AS "COMMERCIAL" FOR PURPOSE
ZONAL VALUATION.
a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND AND THE IMPROVEM
SHALL BE TREATED AS ONE; OR
b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENT SHALL BE GIVEN SEPAR
SEPARATE VALUES, i.e. ZONAL VALUE/GROSS SELLING PRICE/FAIR MARKET VALUE PER LATEST TA
DECLARATION WHICHEVER IS HIGHER AND, IN THE ABSENCE OF ZONAL VALUATION, PROPERTY SHALL B
VALUED PURSUANT TO RAMO 2-91.
THESE AREA AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS SUCH BY
HOUSING AND LAND USE REGULATORY BOARD (HLURB). IF IT IS UTILIZED FOR SOCIALIEZED HOUSING, IT
BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNMENT AGENCY SUCH AS PRESIDENTIAL COMISSIO
URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY (NHA), ETC.
THE 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.
5. ZONAL VALUE OF FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.
THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL REVENUE T
(i.e CAPITAL GAINS, CREDITABLE WITHHOLDING, ESTATE, DONOR'S, AND DOCUMENTARY STAMP TAX
DUE ON SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY. PROVIDED, THAT THE S
IS HIGHER THAN (1.) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVIN
AND CITY ASSESSORS (i.e. LATEST TAX DECLARATION ) AND (2.) THE GROSS SELLING PRICE AS SH
IN THE DULY NOTARIZED DOCUMENT OF SALE OR EXCHANGE AT THE TIME OF SALE OR EXCHANGE.
Page63
PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING ESTATE AND DONO
TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY THE COMMISSIONER OF INTERNAL REV
(i.e. ZONAL VALUES ) OR (2) THE FAIE MARKET VALUE AS SHOWN IN THE SCHEDULE OF ZONAL VALUES OF
PROVINCIAL/CITY/MUNICIPAL ASSESSOR, WHICHEVER IS HIGHER.
I-3/apmd-fet
Page64
DEPARTMENT OF FINANCE
Manila
45-03
SUBJECT:
Section 6(e) of the 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.
By virtue of said authority, the Commissioner of Internal Revenue has
determined the zonal values of real properties (2nd revision) located in the municipalities
of Bay and Calauan, Laguna under the jurisdiction of Revenue District Office No. 56
(Calamba, Laguna), Revenue Region No. 9 (San Pablo City) after public hearing was
conducted on January 31, 2003 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
value s o f the provincial or city assessor is higher than the zonal value established herein,
such values shall be used as basis for computing the internal revenue tax.
This Order shall take effect immediately.
(Signed)
JOSE ISIDRO N. CAMACHO
Secretary of Finance
RECOMMENDED BY:
(Signed)
GUILLERMO L. PARAYNO, JR.
Commissioner of Internal Revenue
Page65
DEFINITION OF TERMS
RESIDENTIAL
COMMERCIAL
INDUSTRIAL
AGRICULTURAL
GENERAL PURPOSE
VICINITY
CLASSIFICATION LEGEND:
CODE
RR
CR
RC
CC
A
A1
A2
A3
A4
A5
A6
A7
A8
A9
A10
A11
A12
A13
A14
A15
A16
A17
A18
A19
A20
A21
A22
A23
A24
A25
CLASSIFICATIO CODE
Residential Regul GL
Comemrcial Regu GP
Residential Co
I
Commercial Co X
Agricultural
APD
Riceland Irrigated
Riceland Unirrigated
Upland
Coco Land
Citrus Land
Fishpond
Swamp
Nipa Land
Cotton Land
Cogon
Abaca Land
Orchard
Pineapple Land
Banana Land
Pasture Land
Corn Land
Sugar Land
Tobacco Land
Cacao
Lanzones
Durian
Rambutan
Mango
Mangrove
Camote/Cassava
A26
A27
A28
A29
A30
A31
A32
A33
A34
A35
A36
A37
A38
A39
A40
A41
A42
A43
A44
A45
A46
A47
A48
A49
A50
CLASSIFICATION
Governmenrt Land
General Purposes
Industrial
Institutional
Area for Priority Development
Bamboo Land
Peanut Land
Soy beans Land
Grape vineyard
Pepper Land
Mineral Land
Non Metallic mineral Land
Coal Deposit
African Oil Land
Rubber Land
Forest Land/Timber Land
Horticultural Land
Salt Beds
Seashore
Resort
Sandy/Stony
Prawn pond
Sorghum
Ipil-ipil
Kangkong
Zacate
Vegetable Land
Coffee
Mountainous / Hilly Areas
Other Agricultural Lands
Page66
RDO NO. 56
Page67
BARANGAY: MAIITIM
------------------------------------------ -------------------------------------------- ---------------------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------ -------------------------------------------- ---------------------------------------NATIONAL H-WAY
RR
1,350.00
CR
1,750.00
GP
750.00
A50
250.00
BARANGAY ROAD
RR
800.00
GP
600.00
I
500.00
A50
250.00
INTERIOR
RR
700.00
GP
500.00
I
400.00
A50
200.00
ENCARNACION SUBD
RR
2,500.00
Page68
Page69
Page70
Page71
Page72
BARANGAY: TRANCA
------------------------------------------ -------------------------------------------- ---------------------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------ -------------------------------------------- ---------------------------------------BARANGAY ROAD
RR
600.00
GP
400.00
A50
200.00
INTERIOR
RR
500.00
GP
300.00
A50
150.00
------------------------------------------ -------------------------------------------- ----------------------------------------
Page73
BARANGAY: BANGYAS
------------------------------------------ -------------------------------------------- ---------------------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------ -------------------------------------------- ---------------------------------------BARRIO ROAD
RR
600.00
I
450.00
A50
70.00
INTERIOR LOTS
A1
40.00
BARANGAY: DAYAP
------------------------------------------ -------------------------------------------- ---------------------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------ -------------------------------------------- ---------------------------------------NATIONAL ROAD
CR
550.00
I
470.00
BARRIO ROAD
RR
450.00
A50
60.00
INTERIOR LOTS
A1
45.00
RAILROAD TRACT
GP
60.00
Page74
BARANGAY: IMOK
------------------------------------------ -------------------------------------------- ---------------------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------ -------------------------------------------- ---------------------------------------NATIONAL ROAD
CR
570.00
BARRIO ROAD
RR
470.00
I
400.00
A50
50.00
A1
50.00
AMOR HILL
A1
10.00
BARANGAY: LAMOT 1
------------------------------------------ -------------------------------------------- ---------------------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------ -------------------------------------------- ---------------------------------------NATIONAL ROAD
CR
650.00
BARRIO ROAD
RR
470.00
I
420.00
A50
45.00
Page75
BARANGAY: LIMAO
------------------------------------------ -------------------------------------------- ---------------------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------ -------------------------------------------- ---------------------------------------BARRIO ROAD
RR
220.00
A50
65.00
A1
40.00
BARANGAY: MABACAN
------------------------------------------ -------------------------------------------- ---------------------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------ -------------------------------------------- ---------------------------------------BARRIO ROAD
RR
520.00
I
400.00
A50
75.00
INTERIOR LOTS
A1
40.00
BARANGAY: MASIIT
------------------------------------------ -------------------------------------------- ---------------------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------ -------------------------------------------- ---------------------------------------BARRIO ROAD
RR
570.00
I
530.00
A50
65.00
INTERIOR LOTS
A50
40.00
Page76
BARANGAY: PEREZ
------------------------------------------ -------------------------------------------- ---------------------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------ -------------------------------------------- ---------------------------------------BARRIO ROAD
RR
140.00
I
130.00
A50
30.00
INTERIOR LOTS
A1
20.00
MT. LLYONG
A1
10.00
MT. BULALO
A1
10.00
Page77
BARANGAY: PRINZA
------------------------------------------ -------------------------------------------- ---------------------------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------ -------------------------------------------- ---------------------------------------NATIONAL ROAD
RR
670.00
ROADSIDE PARK SUBD.
RR
670.00
INTERIOR LOTS
RR
600.00
BARRIO ROAD
A50
50.00
INTERIOR LOTS
A1
20.00
Page78
Page79
Page80
Page81
SUBJECT:
IMPLEMENTATION
OF
THE
REVISED
ZONAL
VALUES
OF
Section 6(E) of the 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 sectiors.
By virtue of said authority, the Commissioner of Internal Revenue has determined the
zonal values of real properties (2nd revision) in the Municipalities of Los Banos and
Sta. Cruz under the jurisidiction of Revenue District Office No. 56 (Calamba, Laguna), Revenue
Region No. 9 (San Pablo City) after public hearing was conducted on February 15, 1999 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 the
provincial or city assessor is higher than the zonal value established herein, such values shall be
used as basis for computing the internal revenue tax.
This Order shall take effect immediately.
(Original Signed)
JOSE ISIDRO N. CAMACHO
Secretary of Finance
RECOMMENDED BY:
(Original Signed)
RENE G. BAEZ
Commissioner of Internal Revenue
DEFINITION OF TERMS
RESIDENTIAL
COMMERCIAL
INDUSTRIAL
AGRICULTURAL
GENERAL PURPOSE
VICINITY
CLASSIFICATION LEGEND:
CODE
RR
CR
RC
CC
A
CLASSIFICATION CODE
Residential Regula GL
Comemrcial Regul GP
Residential Cond I
Commercial Con X
Agricultural
APD
CLASSIFICATION
Governmenrt Land
General Purposes
Industrial
Institutional
Area for Priority Development
AGRICULTURAL LANDS
A1
A2
A3
A4
A5
A6
A7
A8
A9
A10
A11
A12
A13
A14
A15
A16
A17
A18
A19
A20
A21
A22
A23
A24
A25
Riceland Irrigated
Riceland Unirrigated
Upland
Coco Land
Citrus Land
Fishpond
Swamp
Nipa Land
Cotton Land
Cogon
Abaca Land
Orchard
Pineapple Land
Banana Land
Pasture Land
Corn Land
Sugar Land
Tobacco Land
Cacao
Lanzones
Durian
Rambutan
Mango
Mangrove
Camote/Cassava
A26
A27
A28
A29
A30
A31
A32
A33
A34
A35
A36
A37
A38
A39
A40
A41
A42
A43
A44
A45
A46
A47
A48
A49
A50
Bamboo Land
Peanut Land
Soy beans Land
Grape vineyard
Pepper Land
Mineral Land
Non Metallic mineral Land
Coal Deposit
African Oil Land
Rubber Land
Forest Land/Timber Land
Horticultural Land
Salt Beds
Seashore
Resort
Sandy/Stony
Prawn pond
Sorghum
Ipil-ipil
Kangkong
Zarate
Vegetable Land
Coffee
Mountainous / Hilly Areas
Other Agricultural Lands
RDO NO. 56
CALAMBA, LAGUNA
GP
RR
A1
A50
700.00
1,000.00
450.00
500.00
INTERIOR LOT
A1
A50
RR
40.00
50.00
450.00
BARANGAY: BAMBANG
------------------------------------------- -------------------------------------------- ---------------------- -------------------CLASSI2ND REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- -------------------------------------------- ---------------------- -------------------NATIONAL H-WAY
JAMAICA SUBD
RR
CR
RR
CR
GP
A1
A50
RR
RR
2,000.00
4,000.00
1,300.00
1,800.00
600.00
320.00
400.00
1,000.00
1,600.00
RR
RR
1,600.00
1,600.00
BARANGAY ROAD
INTERIOR LOT
350.00
250.00
CROSSING-UP GATE
CR
CR
RR
CR
15,000.00
9,000.00
1,400.00
15,000.00
RAYMUNDO COMPOUND
RR
1,800.00
ROCKVILLE SUBD
SACAY GRAND VILLAS SUBD
STA. FE SUBD
TRIAS SUBD
RR
RR
RR
RR
1,800.00
3,000.00
2,000.00
1,800.00
UMALI SUBD
VILLEGAS SUBD
ALL OTHER STREETS
RR
RR
RR
2,000.00
1,800.00
1,500.00
CR
GP
RR
A1
2,500.00
800.00
1,675.00
330.00
A50
450.00
BARANGAY ROAD
INTERIOR LOT
BARANGAY: BAYOG
------------------------------------------- -------------------------------------------- ---------------------- -------------------CLASSI2ND REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- -------------------------------------------- ---------------------- -------------------ALL STREETS
BARANGAY ROAD
RR
1,300.00
GP
500.00
A1
270.00
A50
350.00
INTERIOR LOT
RR
800.00
BARANGAY ROAD
INTERIOR LOT
LALAKAY MUN LOT (HI-WAY)
ALONG ELDRIGE
INTERIOR LOT
CR
RR
RR
RR
RR
RR
GP
A1
A50
3,000.00
2,400.00
2,000.00
2,000.00
2,800.00
1,500.00
600.00
200.00
300.00
GL
RR
RR
RR
1,300.00
800.00
600.00
RR
400.00
4,250.00
BARANGAY: MAAHAS
------------------------------------------- -------------------------------------------- ---------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
2ND REV
ZV/SQ.M.
INTERIOR LOT
RR
RR
RR
RR
RR
GP
A1
A50
RR
1,400.00
1,350.00
1,200.00
1,800.00
1,200.00
500.00
200.00
250.00
1,000.00
CR
5,500.00
BARANGAY ROAD
INTERIOR LOT
GP
A1
A50
ACR
RR
500.00
120.00
150.00
2,500.00
900.00
BARANGAY: MAYONDON
------------------------------------------- -------------------------------------------- ---------------------- -------------------CLASSI2ND REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- -------------------------------------------- ---------------------- -------------------BERNARDO VILLAGE
RR
1,500.00
LUCIANO VILLAGE
RR
1,000.00
VILLA ADELINA
RR
1,200.00
VIRGINIA HOMES
ALL OTHER STREETS
(MAYONDON PROV'L RD)
RR
RR
GP
A1
1,000.00
1,500.00
500.00
100.00
A50
CR
150.00
2,000.00
BARANGAY ROAD
M. PALIS
CR
RR
RR
RR
RR
RR
RR
CR
RR
3,600.00
2,100.00
2,000.00
2,000.00
2,000.00
2,100.00
2,100.00
3,500.00
2,500.00
MABINI
PINTUA
REVILLEZA
CR
RR
RR
RR
4,900.00
2,000.00
2,100.00
2,100.00
AQUINO
BURGOS
DE PASUPIL
LOPEZ JAENA
LOPEZ
LUNA
RIZAL
VILLEGAS
BAYBAY/TIMUGAN
RR
2,500.00
CR
RR
CR
GP
5,000.00
2,500.00
4,900.00
1,500.00
A1
A50
GL
280.00
450.00
ALVEYAHAN
COLLEGE VILLE SUBD
HILLSIDE VILLAGE
LA CHESA VALLEY ESTATE
PARKER/PEREZ CPD
GP
A1
A50
RR
RR
RR
RR
RR
RR
300.00
110.00
150.00
800.00
1,800.00
2,000.00
1,500.00
1,500.00
1,800.00
PLEASANT VILLAGE
U.P. SYSTEM
VILLA CARANGAL SUBD
ALL OTHER STREETS
RR
RR
RR
RR
2,000.00
1,000.00
1,000.00
1,000.00
GP
200.00
A1
A50
RR
160.00
200.00
850.00
INTERIOR LOT
BARANGAY ROAD
STA. RITA
BERNARDO SUBD
MENDIOLA ESTATE SUBD
ALL OTHER STREETS
INTERIOR
CR
GP
A1
A50
RR
RR
CR
RR
RR
6,000.00
600.00
225.00
300.00
1,500.00
2,000.00
3,500.00
1,300.00
1,300.00
RR
1,200.00
BARANGAY: TADLAK
------------------------------------------- -------------------------------------------- ---------------------- -------------------CLASSI2ND REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- -------------------------------------------- ---------------------- -------------------LAKEWOOD (STA. LUCIA)
RR
3,000.00
TADLAK MAIN ROAD
BARANGAY ROAD
BLISS/INTERIOR RD
INTERIOR LOT
RR
GP
A1
1,400.00
700.00
130.00
A50
RR
200.00
1,000.00
BARANGAY: TUNTUNGIN
------------------------------------------- -------------------------------------------- ---------------------- -------------------CLASSI2ND REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- -------------------------------------------- ---------------------- -------------------HILLSIDE VILLAGE
PLEASANT VILLAGE
ALL OTHER STREETS
RR
1,500.00
RR
2,000.00
BARANGAY ROAD
RR
1,000.00
GP
200.00
A50
200.00
------------------------------------------- -------------------------------------------- ---------------------- --------------------
20.00
BARANGAY: BAGUMBAYAN
------------------------------------------- -------------------------------------------- ---------------------- -------------------CLASSI2ND REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- -------------------------------------------- ---------------------- -------------------NATIONAL ROAD
CR
2,880.00
INTERIOR LOTS
SHULANGER COMPOUND
ALL OTHER STREETS
RR
A1
A50
RR
2,000.00
183.50
615.00
805.00
A1
279.00
BARANGAY ROAD
INTERIOR LOT
RR
RR
RR
1,155.00
600.00
450.00
BARANGAY: BUBUKAL
------------------------------------------- -------------------------------------------- ---------------------- -------------------CLASSI2ND REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- -------------------------------------------- ---------------------- -------------------VILLA ADELINA SUBD
RR
2,000.00
REMEDIOS COUNTRY HOMES
ALL OTHER STREETS
RR
CR
1,400.00
2,000.00
INTERIOR LOTS
RR
A1
A50
1,800.00
70.50
180.00
BARANGAY ROAD
INTERIOR LOTS
RR
RR
600.00
450.00
INTERIOR LOT
ALONG BARANGAY ROAD
INTERIOR LOTS
RR
RR
CR
RR
I
RR
A50
RR
A50
2,000.00
2,150.00
3,725.00
2,000.00
1,400.00
1,800.00
351.50
1,200.00
400.00
RR
A1
800.00
250.50
BARANGAY: DUHAT
------------------------------------------- -------------------------------------------- ---------------------- -------------------CLASSI2ND REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- -------------------------------------------- ---------------------- -------------------ALL STREETS
CR
RR
I
2,000.00
1,000.00
600.00
A50
RR
A1
RR
400.00
800.00
60.00
800.00
INTERIOR LOTS
A50
RR
140.00
600.00
RR
RR
1,000.00
1,000.00
INTERIOR LOTS
EL REY SUBD
CELINO HOMES
INTERIOR LOTS
ALONG NATIONAL ROAD
INTERIOR LOTS
ALONG BARANGAY ROAD
INTERIOR LOTS
NEAR LAGUNA DE BAY
INTERIOR LOTS
RR
I
A1
A50
RR
RR
RR
A1
A50
1,000.00
600.00
60.00
400.00
600.00
800.00
600.00
40.00
140.00
BARANGAY: JASAAN
------------------------------------------- -------------------------------------------- ---------------------- -------------------CLASSI-
2ND REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- -------------------------------------------- ---------------------- -------------------ALL LOTS
INTERIOR LOTS
RR
200.00
A1
140.00
BARANGAY: LABUIN
------------------------------------------- -------------------------------------------- ---------------------- -------------------CLASSI2ND REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- -------------------------------------------- ---------------------- -------------------ALL STREETS
INTERIOR LOTS
ALONG BARANGAY ROAD
INTERIOR LOTS
CR
RR
2,000.00
1,000.00
I
A50
RR
600.00
400.00
800.00
A50
RR
RR
A1
240.00
600.00
400.00
100.00
A1
A50
RR
50.50
80.00
300.00
BARANGAY: OOGONG
------------------------------------------- -------------------------------------------- ---------------------- -------------------CLASSI2ND REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- -------------------------------------------- ---------------------- -------------------ALL STREETS
ALONG MUNICIPAL ROAD
RR
600.00
INTERIOR LOTS
A1
50.50
ALONG MUNICIPAL ROAD
A50
100.00
INTERIOR LOTS
RR
220.00
RR
A50
340.00
70.50
BARANGAY: PAGSAWITAN
------------------------------------------- -------------------------------------------- ---------------------- -------------------CLASSI2ND REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- -------------------------------------------- ---------------------- -------------------ALL STREETS
ALONG NATIONAL ROAD
CR
4,225.00
RR
1,000.00
I
1,460.00
INTERIOR LTOS
ALONG N ATIONAL ROAD
A1
A50
922.50
1,345.00
A50
RR
649.50
1,400.00
BARANGAY: PALASAN
------------------------------------------- -------------------------------------------- ---------------------- -------------------CLASSI2ND REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- -------------------------------------------- ---------------------- -------------------ALL STREETS
ALONG BARANGAY ROAD
RR
500.00
A50
100.00
INTERIOR LOTS
RR
350.50
A1
60.00
INTERIOR LOTS
ALONG MUNICIPAL ROAD
INTERIOR LOTS
RR
I
A1
A50
RR
1,000.00
600.00
110.50
300.00
500.00
BARANGAY: POBLACION
------------------------------------------- -------------------------------------------- ---------------------- -------------------CLASSI2ND REV
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- -------------------------------------------- ---------------------- -------------------A. BONIFACIO ST
REGIDOR - P.GUEVARRA
CR
15,200.00
A. KAMATOY ST
RR
6,200.00
A. MABINI ST
A. REGIDOR ST
A. REGIDOR ST
ALFONSO ST
RR
CR
CR
RR
6,200.00
23,200.00
23,200.00
6,200.00
ALFONSO ST.
B. VALENZUELA ST
B. VALENZUELA ST
P. GUEVARRA - CAILLES
REGIDOR - MABINI
RIZAL PARK/MUN BLDG.
CR
RR
GL
9,200.00
9,200.00
COSICO ST
F. SARIO ST
F. SARIO ST
J. BURGOS ST
RR
RR
CR
CR
6,200.00
15,200.00
14,700.00
23,200.00
J. CAILLES ST
J. DE LEON ST
B.VALENZUELA - MANAS
TEODORO - GUEVARRA
RR
RR
6,200.00
6,200.00
LOPEZ JAENA
M.H. DEL PILAR ST
MANAS ST
RR
RR
RR
6,200.00
6,200.00
6,200.00
N. FALCON ST
N. TOBIAS ST
ONGKIKO ST
P. AGUIRRE ST
P. GUEVARRA AVE
P. GUEVARRA AVE
P. GUEVARRA AVE
ZULUETA ST
ALL OTHER STREETS
CR
CR
RR
RR
CR
CR
RR
RR
RR
23,200.00
13,200.00
6,200.00
6,200.00
17,200.00
15,200.00
12,200.00
6,200.00
6,200.00
CR
12,200.00
RR
RR
RR
A50
1,400.00
800.00
250.00
200.00
RR
2,000.00
RR
A1
RR
A50
1,200.00
200.00
1,600.00
400.00
CR
RR
13,800.00
2,200.00
ALFONSO
CALLE MAYAMAN
E. TALEON
RR
RR
RR
1,500.00
2,400.00
1,100.00
ELBO
ENCARNACION
FLORES
J. VALENZUELA - LUNA
MAGDIMON - FLORES
ENCARNACION - TALEON
J.M. BASA
MAGDIMON
P. GUEVARRA AVE. EXT.
J. VALENZUELA - ALFONSO
ENCARNACION - J.M. BASA
FALCON - LUNA
LUNA - LAGUNA DE BAY
RR
RR
RR
A1
A50
RR
RR
RR
RR
14,000.00
1,500.00
1,400.00
200.00
300.00
3,400.00
1,300.00
1,200.00
1,800.00
RR
1,400.00
VILLA ADELINA
INTERIOR LOTS
ALONG BRGY ROAD
INTERIOR LOTS
RR
A50
RR
A1
RR
A50
RR
500.00
120.00
300.00
50.50
300.00
70.50
200.00
CR
RR
A1
A50
1,965.00
700.00
89.00
144.00
INTERIOR LOTS
RR
400.00
A1
A50
RR
70.50
240.00
1,300.00
A50
RR
RR
150.50
1,700.00
1,400.00
RR
A1
A50
RR
1,700.00
150.50
200.00
1,700.00
CR
2,445.00
INTERIOR LOTS
FEEDER ROD
RR
RR
A50
RR
1,700.00
1,100.00
200.00
1,800.00
SUBJECT:
IMPLEMENTATION
OF THE
REVISED
ZONAL VALUES
OF REAL PROPERTIES
Section of 6(E) of Republic Act No. 8424, otherwisw known as the "Tax Reform Act of 1997",
authorizes the Commissioner of Internal Revnue to divided the Philippines into different zones or
areas and determined 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 (1st Revision) located in the Municipalities of Pila and Victoria under the
jurisdiction of Revenue District Office No. 56 (Calamba, Laguna), Revenue Region No. 9
(San Pablo City) after public hearing was conducted on September 21, 1998 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
provincia or city assessor is higher than the zonal value established herein, such values shall be
used as basis for computing the internal revenue tax.
This Order shall take effect immediately.
(Signed)
JOSE ISIDRO N. CAMACHO
Secretary of Finance
RECOMMENDED BY:
(Signed)
RENE G. BAEZ
Commissioner of Internal Revenue
Page 101
DEFINITION OF TERMS
RESIDENTIAL
COMMERCIAL
INDUSTRIAL
AGRICULTURAL
GENERAL PURPOSE
VICINITY
CLASSIFICATION LEGEND:
CODE
RR
CR
RC
CC
A
CLASSIFICAT CODE
Residential Reg GL
Comemrcial Reg GP
Residential C
I
Commercial
X
Agricultural
APD
CLASSIFICATION
Governmenrt Land
General Purposes
Industrial
Institutional
Area for Priority Development
AGRICULTURAL LANDS
A1
A2
A3
A4
A5
A6
A7
A8
A9
A10
A11
A12
A13
A14
A15
A16
A17
A18
A19
A20
A21
A22
A23
A24
A25
Riceland Irrigated
Riceland Unirrigated
Upland
Coco Land
Citrus Land
Fishpond
Swamp
Nipa Land
Cotton Land
Cogon
Abaca Land
Orchard
Pineapple Land
Banana Land
Pasture Land
Corn Land
Sugar Land
Tobacco Land
Cacao
Lanzones
Durian
Rambutan
Mango
Mangrove
Camote/Cassava
A26
A27
A28
A29
A30
A31
A32
A33
A34
A35
A36
A37
A38
A39
A40
A41
A42
A43
A44
A45
A46
A47
A48
A49
A50
Bamboo Land
Peanut Land
Soy beans Land
Grape vineyard
Pepper Land
Mineral Land
Non Metallic mineral Land
Coal Deposit
African Oil Land
Rubber Land
Forest Land/Timber Land
Horticultural Land
Salt Beds
Seashore
Resort
Sandy/Stony
Prawn pond
Sorghum
Ipil-ipil
Kangkong
Zarate
Vegetable Land
Coffee
Mountainous / Hilly Areas
Other Agricultural Lands
Page 102
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: PILA, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: POBLACION
48-02
28-Dec-2002
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
RR
875.00
BONIFACIO ST
RR
875.00
BURGAZOM ST
RR
980.00
BALAGTAS-BONIFACIO
J. P . RIZAL
RR
RR
875.00
980.00
DE CASTRO ST
BURGAZOM-DEL PILAR
RR
980.00
DEL PILAR ST
RR
1,155.00
GEN. LUNA ST
PUBLIC MARKET
CR
2,100.00
BRGY. ROAD
RR
980.00
RR
875.00
J.P. RIZAL ST
PROVINCIAL ROAD
CR
2,030.00
LOPEZ JAENA ST
RR
1,155.00
MABINI ST
BALAGTAS- BONIFACIO
RR
875.00
J.P. RIZAL
RR
980.00
RR
980.00
RR
1,330.00
J.P RIZAL
RR
910.00
BALAGTAS-BONIFACIO
BURGAZOM-LOPEZ JAENA
RR
RR
875.00
980.00
J. P. RIZAL
RR
980.00
BALAGTAS- BONIFACIO
RR
910.00
BURGAZOM-DEL PILAR
RR
980.00
JP.RIZAL-MUN. HALL
RR
1,050.00
BALAGTAS-BONIFACIO
RR
875.00
CATHOLIC CHURCH-J.P.RIZAL
RR
910.00
BALAGTAS- BONIFACIO
RR
875.00
BURGAZOM-DEL PILAR
RR
980.00
CR
2,030.00
RR
875.00
OCA ST
RUIZ ST
RIVERA ST
SAN ANTONIO ST
Page 103
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: PILA, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: APLAYA
48-02
28-Dec-2002
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
INTERIOR LOT
RR
240.00
A1
175.00
A2
140.00
RR
180.00
A1
A2
140.00
105.00
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
INTERIOR LOT
VILLA CONCEPCION
RR
385.00
455.00
A1
210.00
A2
175.00
RR
315.00
350.00
A1
A2
140.00
105.00
RR
500.00
BARANGAY: BUKAL
----------------------------------------- ---------------------------------------------- ----------------------- ------------------STREET NAME
SUBDIVISION
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
INTERIOR LOT
Page 104
RR
175.00
A1
140.00
A2
105.00
RR
140.00
A1
70.00
A2
52.50
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: PILA, LAGUNA
D.O. No.
Effectivity Date
48-02
28-Dec-2002
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
RR
2,520.00
CR
1,785.00
RR
840.00
A1
455.00
A2
RR
350.00
350.00
A1
245.00
A2
210.00
INTERIOR LOT
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
RR
2,205.00
RR
1,750.00
NATIONAL ROAD
CR
2,100.00
RR
1,190.00
A1
A2
420.00
315.00
RR
350.00
A1
245.00
A2
175.00
INTERIOR LOT
BARANGAY: CONCEPCION
----------------------------------------- ---------------------------------------------- ----------------------- ------------------STREET NAME
SUBDIVISION
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
INTEIOR LOT
Page 105
RR
175.00
A1
105.00
A2
70.00
RR
140.00
A1
A2
70.00
52.50
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: PILA, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: LABUIN
48-02
28-Dec-2002
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
INTERIOR LOT
CR
1,820.00
RR
1,365.00
RR
1,015.00
A1
245.00
A2
RR
175.00
140.00
A1
70.00
A2
52.50
BARANGAY: LINGA
----------------------------------------- ---------------------------------------------- ----------------------- ------------------STREET NAME
SUBDIVISION
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
RR
1,085.00
VILLA ADELINA 1V
RR
560.00
BARANGAY ROAD
RR
525.00
A1
175.00
A2
RR
140.00
420.00
A1
175.00
A2
140.00
INTERIOR LOT
BARANGAY: MASICO
----------------------------------------- ---------------------------------------------- ----------------------- ------------------STREET NAME
SUBDIVISION
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
INTERIOR LOT
Page 106
RR
455.00
525.00
A1
175.00
A2
140.00
RR
280.00
I
A1
350.00
140.00
A2
105.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: PILA, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: MOJON
48-02
28-Dec-2002
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
INTERIOR LOT
RR
175.00
A1
140.00
A2
105.00
RR
140.00
A1
A2
70.00
52.50
BARANGAY: PANSOL
----------------------------------------- ---------------------------------------------- ----------------------- ------------------STREET NAME
SUBDIVISION
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
INTERIOR LOT
RR
525.00
560.00
A1
140.00
A2
105.00
RR
350.00
350.00
A1
A2
105.00
70.00
BARANGAY: PINAGBAYANAN
----------------------------------------- ---------------------------------------------- ----------------------- ------------------STREET NAME
SUBDIVISION
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
INTERIOR LOT
Page 107
RR
490.00
A1
210.00
A2
105.00
RR
350.00
A1
140.00
A2
105.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: PILA, LAGUNA
D.O. No.
Effectivity Date
48-02
28-Dec-2002
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
INTERIOR LOT
RR
490.00
525.00
A1
210.00
A2
175.00
RR
I
315.00
350.00
A1
175.00
A2
140.00
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
INTERIOR LOT
RR
315.00
A1
140.00
A2
105.00
RR
210.00
A1
A2
105.00
70.00
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
RR
1,155.00
RR
1,540.00
BARANGAY ROAD
RR
1,155.00
A1
420.00
INTERIOR LOT
Page 108
A2
375.00
RR
840.00
A1
385.00
A2
315.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: PILA, LAGUNA
D.O. No.
Effectivity Date
48-02
28-Dec-2002
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
RR
INTERIOR LOT
NATIONAL ROAD
INTERIOR LOT
1,610.00
RR
840.00
CR
2,625.00
A1
280.00
A2
A1
245.00
175.00
A2
140.00
RR
1,645.00
BARANGAY ROAD
RR
210.00
A1
140.00
A2
105.00
RR
175.00
A1
70.00
A2
35.00
INTERIOR LOTS
BARANGAY: TUBUAN
----------------------------------------- ---------------------------------------------- ----------------------- ------------------STREET NAME
CLASSI-
1ST REV
SUBDIVISION
VICINITY
FICATION
ZV/S.Q.M.
----------------------------------------- ---------------------------------------------- ----------------------- ------------------BARANGAY ROAD
INTERIOR LOT
RR
60.00
A50
40.00
A50
20.00
============================ ==============================================================
Page 109
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: VICTORIA, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: POBLACION
48-02
28-Dec-2002
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
SL. REBONG-MAGSAYSAY
RR
875.00
QUIRINO-QUEZON ST
CR
1,085.00
RR
875.00
BICUTAN ST
INTERIOR LOT
RR
595.00
CALLEJON ST
HERRADURA ST
VICTORIA-PILA RD
CALLEJON-SAN ISIDRO
RR
RR
665.00
770.00
J.C. REBONG ST
SAN ISIDRO ST
RR
700.00
J.P. RIZAL ST
SL.REBONG-MACULELE
RR
805.00
QUIRINO-QUEZON
CR
1,085.00
RR
875.00
PANTONIA-QUEZON
RR
840.00
MACULELE ST
RR
805.00
MAGSAYSAY ST
INTERIOR LOT
RR
700.00
M.H.DEL PILAR ST
SL REBONG-PANTONIA ST
RR
875.00
QUEZON- QUIRINO
CR
1,120.00
RR
875.00
OCA ST
SL REBONG- PANTONIA
RR
875.00
QUIRINO-QUEZON
CR
1,050.00
PANTONIA ST
SAN ROQUE
RR
RR
840.00
770.00
QUEZON ST
PUBLIC SCHOOL
CR
1,015.00
HERRADURA ST
RR
805.00
QUIRINO ST
MUN. BLDG,-TALIPAPA
CR
1,050.00
SAN ISIDRO ST
CALLEJON ST.
RR
665.00
SL. REBONG ST
SAN ROQUE-NANHAYA
RR
910.00
T. FRANCO ST
SL REBONG-PANTONIA ST
RR
875.00
QUIRINO ST-QUEZON ST
CR
1,050.00
Page 110
RR
910.00
CR
1,015.00
RR
595.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: VICTORIA, LAGUNA
D.O. No.
Effectivity Date
48-02
28-Dec-2002
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
1,470.00
1,085.00
RR
910.00
A1
175.00
A2
RR
140.00
630.00
DEVELOPED
RR
1,050.00
UNDEVELOPED
GP
630.00
RR
910.00
INTERIOR LOT
VILLA ADELINA
CR
700.00
A1
105.00
A2
70.00
BARANGAY: DANIW
----------------------------------------- ---------------------------------------------- ----------------------- ------------------STREET NAME
SUBDIVISION
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
Page 111
RR
I
455.00
525.00
A1
175.00
A2
140.00
RR
455.00
420.00
A1
140.00
A2
105.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: VICTORIA, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: MASAPANG
48-02
28-Dec-2002
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
INTEIOR LOT
BARANGAY ROAD
INTERIOR LOT
VILLA ADELINA
CR
1,470.00
1,500.00
RR
700.00
A1
175.00
A2
RR
140.00
560.00
CR
1,300.00
RR
700.00
420.00
A1
45.00
RR
455.00
RR
455.00
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
805.00
940.00
A1
140.00
A2
105.00
A1
105.00
RR
770.00
ROCHELLE RUIZ
RR
735.00
RR
805.00
900.00
A2
70.00
INTERIOR LOTS
Page 112
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: VICTORIA, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: PAGALANGAN
48-02
28-Dec-2002
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
CR
800.00
RR
595.00
900.00
A1
315.00
A2
RR
245.00
595.00
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
INTERIOR LOT
NEAR LAGUNA DE BAY
ALL OTHER LOTS
CR
800.00
RR
595.00
900.00
A1
175.00
A2
140.00
RR
A1
500.00
70.00
A2
52.50
RR
500.00
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
INTERIOR LOT
ALL OTHER LOTS
Page 113
CR
385.00
RR
385.00
595.00
A1
245.00
A2
RR
175.00
385.00
RR
385.00
A1
140.00
A2
105.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: VICTORIA, LAGUNA
D.O. No.
Effectivity Date
48-02
28-Dec-2002
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
CR
RR
I
INTERIOR LOT
ALL OTHER LOTS
800.00
630.00
1,000.00
A1
175.00
A2
RR
140.00
630.00
RR
630.00
CR
I
800.00
1,000.00
VICINITY
CLASSI-
1ST REV
FICATION
ZV/S.Q.M.
VILLA ADELINA
INTERIOR LOTS
CR
910.00
RR
805.00
940.00
A1
A2
700.00
525.00
RR
700.00
CR
910.00
900.00
A1
175.00
A2
140.00
RR
805.00
Page 114
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
CERTAIN GUIDELINES IN THE IMPLEMENTATION
OF ZONAL VALUATION OF REAL PROPERTIES
RDO No. 56-CALAMBA, LAGUNA
1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PROPERTY.
WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUES FOR A PARTICULAR BARANGAY a.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION IN A PARTICULAR
STREET/SUBDIVISION IN A BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFICATION OF REAL PROERTY LOCATED IN THE OTHER STREET/SUBDIVISION WITHIN THE SAME
BARANGAY OF SIMILAR CONDITIONS SHALL BE USED; AND
b) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PROPERTY
IN ONE BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASSIFICATION OF REAL
PROPERTY LOCATED IN AN ADJACENTSTREET/SUBDIVISION WITHIN THE SAME BARANGAY
OF SIMILAR CONDITIONS SHALL BE USED; AND
2. PREDOMINANT USE OF PROPERTY.
a.) ALL REAL PROERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/BARANGAY/ZONE, THE
USE OF WHICH ARE PREDOMINANTLY COMMERCIAL SHALL BE CLASSIFIED AS "COMMERCIAL" FOR
PURPOSES OF ZONAL VALUATION.
b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES LOCATED IN A STREET/
BARANGAY/ZONE, REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED FOR PURPOSES OF ZONAL
VALUATION.
3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE:
IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSES IS a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND AND THE
IMPROVEMENT 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.
THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL
AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.
Page 115
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
4. AREAS FOR PRIORITY DEVELOPMENT (APD).
THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS SUCH BY
THE HOUSING AND LAND USE REGULATORY BOARD (HLURB).
HOUSING IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNMENT AGENCY SUCH AS,
PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY (NHA), ETC.
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.
5. ZONAL VALUE OF FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.
THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL REVENUE
TAXES (i.e CAPITAL GAINS, CREDITABLE WITHHOLDING, ESTATE,
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.
PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING ESTATE AND
AND DONOR'S TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY THE COMMISSIONER
OF INTERNAL REVENUE (i.e. ZONAL VALUES ) OR (2) THE FAIR MARKET VALUE AS SHOWN IN THE
VALUES OF THE PROVINCIAL/CITY/MUNICIPAL ASSESSOR, WHICHEVER IS HIGHER.
I-3/apmd-fpt
Page 116
DEPARTMENT OF FINANCE
Roxas boulevard Corner Vito Cruz Street
Manila 1004
SUBJECT:
Section 6 (E) of the Republic Act No. 8424, otherwise known as the "Tax Reform Act of
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
with competent
of Calamba,
was
Laguna
Revenue Region
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,
shall be used as basis for computing the internal revenue tax.
This Order shall take effect immediately.
(signed)
JOSE T. PARDO
Secretary of Finance
RECOMMENDED BY:
(signed)
DAKILA B. FONACIER
Commissioner of Internal Revenue
Page117
such values
DEFINITION OF TERMS
RESIDENTIAL
COMMERCIAL
INDUSTRIAL
AGRICULTURAL
GENERAL PURPOSE
VICINITY
CLASSIFICATION LEGEND:
CODE
CLASSIFICATION
RR
Residential Regular
CR
Comemrcial Regular
RC
Residential Condom
CC
Commercial Condo
CL
Cemetery Land
A
Agricultural
AGRICULTURAL LANDS
CODE
GL
GP
I
X
APD
A1
A2
A3
A4
A5
A6
A7
A8
A9
A10
A11
A12
A13
A14
A15
A16
A17
A18
A19
A20
A21
A22
A23
A24
A25
A26
A27
A28
A29
A30
A31
A32
A33
A34
A35
A36
A37
A38
A39
A40
A41
A42
A43
A44
A45
A46
A47
A48
A49
A50
Riceland Irrigated
Riceland Unirrigated
Upland
Coco Land
Citrus Land
Fishpond
Swamp
Nipa Land
Cotton Land
Cogon
Abaca Land
Orchard
Pineapple Land
Banana Land
Pasture Land
Corn Land
Sugar Land
Tobacco Land
Cacao
Lanzones
Durian
Rambutan
Mango
Mangrove
Camote/Cassava
CLASSIFICATION
Governmenrt Land
General Purposes
Industrial
Institutional
Area for Priority Development
Bamboo Land
Peanut Land
Soy beans Land
Grape vineyard
Pepper Land
Mineral Land
Non Metallic mineral Land
Coal Deposit
African Oil Land
Rubber Land
Forest Land/Timber Land
Horticultural Land
Salt Beds
Seashore
Resort
Sandy/Stony
Prawn pond
Sorghum
Ipil-ipil
Kangkong
Zarate
Vegetable Land
Coffee
Mountainous / Hilly Areas
Other Agricultural Lands
Page118
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
3,000.00
KALFAM
RR
3,000.00
RR
2,700.00
CR
3,500.00
1,200.00
INTERIOR LOT
CONDOMINIUM
GP
1,200.00
A50
800.00
RR
2,300.00
A1
600.00
RC
7,500.00
CC
7,500.00
BARANGAY: BANADERO
----------------------------------------------- --------------------------------------------- --------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
2,500.00
RR
2,700.00
RR
1,800.00
RR
1,440.00
CR
5,000.00
1,000.00
INTERIOR LOT
Page119
GP
900.00
A50
200.00
A1
160.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: BANLIC
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR LOT
RR
2,375.00
RR
1,650.00
CR
2,550.00
900.00
GP
900.00
A50
200.00
RR
1,320.00
A1
160.00
BARANGAY: BARANDAL
----------------------------------------------- --------------------------------------------- --------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
2,500.00
CALAMBA HILLS A
RR
2,500.00
RR
2,500.00
RR
1,000.00
CR
5,000.00
1,000.00
CALAMBA HILLS B
ALL OTHER STREETS
INTERIOR LOT
Page120
GP
400.00
A50
200.00
RR
800.00
A1
160.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
RR
4,680.00
RR
20,000.00
CR
25,000.00
CR
4,680.00
RR
4,680.00
RR
4,680.00
DOLOR SUBD
ELEPANO SUBD
J.P. RIZAL
STO. DOMINGO SUBD
ALL OTHER STREETS
4,680.00
RR
7,500.00
CR
10,500.00
RR
4,680.00
INTERIOR LOT
RR
4,200.00
GP
2,500.00
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
3,000.00
CR
6,000.00
RR
3,000.00
CR
6,000.00
RR
3,000.00
RR
3,750.00
CR
6,750.00
RR
7,500.00
CR
10,500.00
INTERIOR LOT
RR
2,500.00
GP
1,500.00
Page121
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
3,000.00
CR
6,000.00
RR
3,000.00
CR
6,000.00
RR
7,500.00
CR
10,500.00
DNE SUBD.(COMPOUND)
RR
2,700.00
RR
3,000.00
ELEPANO SUBD. I
RR
3,000.00
ELEPANO SUBD. II
RR
3,000.00
KINSVILLE SUBD
RR
2,700.00
RR
2,700.00
LLAMAS SUBD
RR
2,700.00
PABALAN ST
ROMAN SANTOS ST
ALL OTHER STREETS
RR
6,250.00
CR
7,500.00
RR
4,680.00
CR
9,160.00
INTERIOR LOT
RR
2,500.00
GP
3,000.00
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
6,000.00
CR
7,500.00
INTERIOR LOT
RR
4,000.00
GP
5,000.00
Page122
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
BURGOS ST
2,500.00
RR
7,500.00
CR
10,500.00
DR.SV RIZAL ST
RR
3,375.00
ELEJORDE ST
RR
3,000.00
CR
6,000.00
RR
7,500.00
CR
9,750.00
RR
2,500.00
GENERAL LIM
L & E COMPOUND
LOPEZ JAENA ST
MABINI ST
PABALAN ST
VILLA SILANGAN
ALL OTHER STREETS
RR
6,250.00
CR
7,500.00
RR
3,000.00
CR
6,000.00
RR
6,250.00
CR
7,500.00
RR
2,500.00
INTERIOR LOT
RR
1,800.00
GP
2,200.00
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
7,500.00
CR
10,500.00
RR
4,500.00
CR
6,000.00
RR
6,000.00
CR
7,500.00
RR
7,500.00
CR
10,500.00
RR
6,250.00
CR
7,500.00
RR
7,500.00
CR
10,000.00
RR
6,000.00
INTERIOR LOT
RR
5,000.00
GP
5,500.00
Page123
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
3,000.00
CR
6,000.00
RR
2,500.00
RR
2,500.00
CR
6,000.00
RR
7,500.00
CR
9,750.00
JULIANO SUBD
RR
2,700.00
MA.SOLEDAD SUBD
RR
2,500.00
MAXMAR SUBD
ALL OTHER STREETS
RR
2,500.00
INTERIOR LOT
RR
2,250.00
GP
2,400.00
BARANGAY: BATINO
----------------------------------------------- --------------------------------------------- --------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
2,400.00
CR
5,000.00
1,500.00
GP
INTERIOR LOT
800.00
A50
300.00
RR
1,920.00
A1
220.00
BARANGAY: BUBUYAN
----------------------------------------------- --------------------------------------------- --------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR
Page124
RR
500.00
GP
300.00
A50
200.00
RR
450.00
A1
160.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: BUCAL
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
3,000.00
RR
2,700.00
GEMSVILLE SUBD
RR
2,700.00
LAGUNA HILLS
RR
3,000.00
LAKEVIEW SUBD
RR
2,700.00
LETRAN HEIGHTS
RR
3,000.00
PAMANA HOMES
RR
3,000.00
RR
2,700.00
RR
2,700.00
RR
2,250.00
CR
4,500.00
2,400.00
VANESSA HOMES
ALL OTHER STREETS
INTERIOR LOT
GP
1,300.00
A50
800.00
RR
1,800.00
A1
640.00
BARANGAY: BUNGGO
----------------------------------------------- --------------------------------------------- --------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR LOT
Page125
RR
400.00
GP
250.00
A50
200.00
RR
300.00
A1
160.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: BUROL
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
2,700.00
RR
500.00
INTERIOR LOT
GP
280.00
A50
200.00
RR
400.00
A1
160.00
BARANGAY: CAMALIGAN
----------------------------------------------- --------------------------------------------- --------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR
Page126
RR
600.00
GP
300.00
A50
200.00
RR
480.00
A1
160.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: CANLUBANG
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
2,500.00
RR
2,375.00
CANLUBANG HEIGHTS
RR
2,500.00
RR
2,500.00
CARMEL HOUSING
RR
2,500.00
RR
3,000.00
CARVILL SUBD
RR
2,500.00
CERIS I
RR
2,700.00
CERIS II
RR
2,700.00
CERIS III
RR
2,500.00
RR
3,000.00
RR
3,000.00
RR
2,375.00
RR
3,000.00
VILLA PALAO
RR
2,375.00
INTERIOR LOT
Page127
RR
2,250.00
CR
3,150.00
2,500.00
GP
1,200.00
A50
700.00
RR
1,800.00
A1
600.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: HALANG
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
2,250.00
EL DANDA SUBD
RR
2,500.00
GARDE SUBD
RR
2,500.00
LAKEVIEW SUBD
RR
2,250.00
RR
2,000.00
RR
2,125.00
MARCELINA VILLAGE
RR
2,250.00
RR
2,250.00
RR
2,250.00
CR
5,000.00
2,250.00
VILLA REMEDIOS
ALL OTHER STREETS
INTERIOR LOT
GP
1,500.00
A50
800.00
RR
1,800.00
A1
640.00
BARANGAY: HORNALAN
----------------------------------------------- --------------------------------------------- --------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR LOT
RR
400.00
GP
250.00
A50
200.00
RR
320.00
A1
160.00
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR LOT
Page128
RR
600.00
CR
1,000.00
1,000.00
GP
300.00
A50
200.00
RR
480.00
A1
160.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: LA MESA
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
2,000.00
CARMEL VALLEY
RR
1,500.00
MA.MAKILING GARDEN
RR
1,500.00
RR
2,000.00
VILLA DE CALAMBA
RR
1,500.00
INTERIOR LOT
RR
800.00
CR
2,500.00
800.00
GP
500.00
A50
350.00
RR
700.00
A1
300.00
BARANGAY: LAGUERTA
----------------------------------------------- --------------------------------------------- --------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR LOT
Page129
RR
600.00
GP
250.00
A50
200.00
RR
500.00
A1
160.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: LAWA
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
2,800.00
DIONLINA HOMES
RR
2,800.00
RR
2,800.00
MACBAN SUBD.
RR
2,800.00
MALIGAYA VILLAGE
RR
2,800.00
RODRIGUEZ SUBD.
RR
2,800.00
RR
2,800.00
VILLA LOLITA
RR
2,800.00
RR
2,800.00
INTERIOR LOT
RR
2,000.00
CR
5,000.00
2,000.00
GP
1,000.00
A50
600.00
RR
1,800.00
A1
480.00
BARANGAY: LECHERIA
----------------------------------------------- --------------------------------------------- --------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
2,500.00
LAZARO CPD
RR
2,700.00
LECHERIA HILLS
RR
2,700.00
RR
2,700.00
RR
2,250.00
CR
3,500.00
2,500.00
MACARIA CPD.
ALL OTHER STREETS
INTERIOR LOT
Page130
GP
1,200.00
A50
800.00
RR
1,800.00
A1
640.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: LINGGA
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
2,000.00
VILLANUEVA SUBD
RR
2,000.00
RR
1,650.00
CR
2,700.00
INTERIOR LOT
900.00
GP
900.00
A50
400.00
RR
1,320.00
A1
300.00
BARANGAY: LOOC
----------------------------------------------- --------------------------------------------- --------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
2,000.00
RR
2,000.00
RR
2,000.00
VILLA ISABEL
RR
2,000.00
RR
2,000.00
RR
1,050.00
CR
2,500.00
INTERIOR LOT
Page131
500.00
GP
500.00
A50
300.00
RR
840.00
A1
240.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: MABATO
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR LOT
RR
400.00
CR
800.00
200.00
GP
250.00
A50
200.00
RR
320.00
A1
160.00
BARANGAY: MAJADA
----------------------------------------------- --------------------------------------------- --------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
2,500.00
RR
2,500.00
RR
2,500.00
RR
1,200.00
CR
4,000.00
LA RESIDENCIA VIRGINIA
ALL OTHER STREETS
INTERIOR LOT
800.00
GP
400.00
A50
200.00
RR
1,000.00
A1
160.00
BARANGAY: MAKILING
----------------------------------------------- --------------------------------------------- --------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR LOT
Page132
RR
3,000.00
RR
2,250.00
CR
4,000.00
1,050.00
GP
800.00
A50
400.00
RR
1,800.00
A1
320.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: MAPAGONG
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR LOT
RR
3,000.00
RR
2,100.00
CR
3,500.00
1,650.00
GP
1,050.00
A50
600.00
RR
1,680.00
A1
480.00
BARANGAY: MASILI
----------------------------------------------- --------------------------------------------- --------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR LOT
RR
2,000.00
CR
2,700.00
600.00
GP
600.00
A50
200.00
RR
1,600.00
AI
160.00
BARANGAY: MAUNONG
----------------------------------------------- --------------------------------------------- --------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR LOT
Page133
RR
1,200.00
CR
1,800.00
400.00
GP
400.00
A50
200.00
RR
1,000.00
A1
160.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: MAYAPA
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
2,500.00
DOCTORA CPD
RR
3,000.00
MA.LEONORA SUBD
RR
3,000.00
MARYLAND CPD
RR
3,000.00
MENESES SUBD
RR
3,000.00
SALCEDO CPD
RR
3,000.00
ST. CHRISTOPHER
RR
3,000.00
RR
3,000.00
RR
2,250.00
CR
6,000.00
1,800.00
INTERIOR
GP
1,200.00
A50
675.00
RR
1,800.00
BARANGAY: OLANGO
----------------------------------------------- --------------------------------------------- --------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR LOT
Page134
RR
400.00
CR
800.00
500.00
GP
250.00
A50
200.00
RR
320.00
A1
160.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
2,625.00
DINULOS SUBD
RR
2,625.00
RR
2,625.00
MODERN VILLAGE
RR
2,625.00
RR
2,625.00
RIZAL VILLAGE
RR
2,625.00
RR
2,625.00
RR
2,625.00
RR
2,250.00
CR
10,000.00
2,500.00
ST. CHRISTOPHER I
ALL OTHER STREETS
INTERIOR LOT
GP
1,000.00
A50
600.00
RR
1,800.00
A1
500.00
BARANGAY: PALINGON
----------------------------------------------- --------------------------------------------- --------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR LOT
Page135
RR
1,500.00
CR
2,000.00
800.00
GP
800.00
A50
360.00
RR
1,200.00
A1
290.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR LOT
Page136
RR
2,000.00
RR
2,000.00
RR
1,200.00
CR
2,500.00
400.00
GP
400.00
A50
200.00
RR
1,000.00
A1
160.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: PANSOL
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
2,700.00
BARRETTO SUBD
RR
2,700.00
BELLBART SUBD
RR
3,000.00
COUNTRYSIDE HOMES
RR
3,000.00
EKSON SUBD
RR
2,700.00
H & M SUBD
RR
3,000.00
JELL CPD
RR
2,700.00
L AND D SUBD
RR
2,700.00
RR
3,000.00
MAHARLIKA SUBD
RR
2,700.00
RR
3,000.00
N.DONATO SUBD
RR
2,700.00
NORVILLE SUBD
RR
3,000.00
RR
3,000.00
RR
3,000.00
STA. CECILIA A
RR
3,000.00
VILLA PANSOL
RR
2,700.00
VILLA PILAR
RR
2,700.00
VILLA TERESITA
RR
2,700.00
INTERIOR LOT
Page137
RR
3,000.00
CR
6,000.00
2,500.00
GP
1,800.00
A50
900.00
RR
2,400.00
A1
720.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: PARIAN
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
3,000.00
FARCON SUBD
RR
3,000.00
LANDMARK SUBD
RR
3,000.00
LAZARO CPD
RR
3,000.00
MANOTO-MENESES SUBD
RR
3,000.00
RR
3,000.00
STA.CECILIA SUBD.B
RR
3,000.00
RR
3,000.00
RR
3,000.00
RR
3,000.00
RR
3,000.00
RR
4,000.00
RR
3,000.00
CR
10,000.00
2,700.00
VILLA VALENTINA
ALL OTHER STREETS
INTERIOR LOT
GP
2,250.00
A50
900.00
RR
2,400.00
A1
720.00
BARANGAY: PRINZA
----------------------------------------------- --------------------------------------------- --------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIIOR LOT
Page138
RR
1,500.00
RR
1,000.00
CR
2,000.00
500.00
GP
500.00
A50
300.00
RR
800.00
A1
240.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: PUNTA
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR LOT
RR
1,000.00
CR
1,500.00
500.00
GP
500.00
A50
300.00
RR
800.00
A1
240.00
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR LOT
Page139
RR
1,000.00
CR
1,500.00
500.00
GP
500.00
A50
300.00
RR
800.00
A1
240.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: REAL
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
4,000.00
ATDRMAN SUBD
RR
3,000.00
RR
20,000.00
CR
25,000.00
RR
4,000.00
EL REAL CPD
RR
4,000.00
RR
4,000.00
MANOTO-MALIHAN SUBD
RR
4,000.00
RIZAL PARK
RR
5,000.00
INTERIOR LOT
RR
2,700.00
CR
6,000.00
2,500.00
GP
1,200.00
A50
800.00
RR
2,160.00
A1
640.00
BARANGAY: SAIMSIM
----------------------------------------------- --------------------------------------------- --------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR LOT
Page140
RR
2,000.00
RR
1,200.00
CR
2,500.00
1,250.00
GP
500.00
A50
300.00
RR
960.00
A1
240.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: SAMPIRUHAN
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
2,000.00
FAMILY VILLAGE
RR
2,000.00
MOUNT ROYALE
RR
2,000.00
RR
1,500.00
CR
4,000.00
INTERIOR LOT
750.00
GP
750.00
A50
200.00
RR
1,200.00
A1
160.00
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
2,700.00
RR
2,700.00
RICO MULTI-VENTURES I
RR
2,700.00
SC GARDEN HOMES
RR
2,700.00
SUNRISE SUBD
RR
2,700.00
INTERIOR LOT
Page141
RR
2,000.00
CR
3,500.00
1,200.00
GP
1,200.00
A50
600.00
RR
1,600.00
A1
480.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
2,700.00
JENEL SUBD
RR
2,700.00
LAUREOLA SUBD
RR
2,700.00
INTERIOR LOT
RR
2,400.00
CR
6,000.00
1,500.00
GP
1,500.00
A50
875.00
RR
1,920.00
A1
700.00
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR LOT
RR
2,000.00
CR
6,000.00
1,200.00
GP
1,200.00
A50
800.00
RR
1,600.00
A1
640.00
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR LOT
Page142
RR
1,200.00
CR
1,800.00
800.00
GP
400.00
A50
200.00
RR
1,000.00
A1
160.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: SUCOL
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
2,700.00
RR
2,500.00
RR
2,700.00
EVERGREEN LAG.ESTATE A
RR
2,700.00
EVERGREEN LAG.ESTATE B
RR
2,500.00
RR
3,500.00
RR
2,000.00
CR
2,500.00
SHANGRILA VILLAGE
ALL OTHER STREETS
INTERIOR
600.00
GP
600.00
A50
200.00
RR
1,800.00
A1
160.00
BARANGAY: TULO
----------------------------------------------- --------------------------------------------- --------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
RR
3,200.00
RR
3,200.00
GREEN MEADOWS
RR
3,000.00
RR
3,200.00
RR
3,000.00
LAGUNA HILLS
RR
3,200.00
MAKILING HILLS
RR
3,200.00
RR
3,200.00
INTERIOR LOT
Page143
RR
2,700.00
CR
4,000.00
2,250.00
GP
1,200.00
A50
700.00
RR
2,160.00
A1
560.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: TURBINA
50-2000
28-Dec-2000
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR LOT
RR
2,250.00
CR
5,000.00
1,800.00
GP
1,200.00
A50
800.00
RR
1,800.00
A1
640.00
BARANGAY: UWISAN
----------------------------------------------- --------------------------------------------- --------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
3RD REV.
FICATION
ZV/SQ.M.
INTERIOR LOT
RR
1,000.00
RR
700.00
CR
1,200.00
300.00
GP
300.00
A50
200.00
RR
600.00
A1
160.00
Page144
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
AS
LOCATED IN
A
FOR
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.
THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED AS
COMMERCIAL AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED
THERETO.
Page145
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
4. AREAD FOR PRIORITY DEVELOPMENT(APD).
THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS
SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HULRB).
IF IT IS UTILIZED FOR
ESTATE, DONOR'S
AND
REAL PROPERTY. PROVIDED, THAT THE SAME IS HIGHER T HAN (1) T HE FAIR MARKET VALUES
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.
PROVIDED, HOWEVER,
ESTATE AND DONOR'S TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY THE
COMMISSIONER OF INTERNAL REVENUE (i.e.ZONAL VALUES) OR (2.) THE FAIR MARKET VALUE AS
SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL/CITY/MUNICIPAL ASSESSOR,
WHICHEVER IS HIGHER.
I-3/apmd-fpt
Page146
IMPLEMENTATION
OF THE
REVISED
ZONAL VALUES OF
PROPERTIES IN THE MUNICIPALITIES
OF BAY,
CALAUAN,
LOS BANOS
AND
STA. CRUZ
UNDER REVENUE
DISTRICT
OFFICE NO. 56 (CALAMBA, LAGUNA), REVENUE REGION NO. 9
(SAN PABLO CITY) FOR INTERNAL REVENUE TAX PURPOSES.
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
appriasers both from private and public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined
the zonal values of real properties (1st revision) located in the municipalities of Bay,
Calauan, Los Banos and Sta. Cruz
under the jurisdiction of Revenue District Office
No. 56 (Calamba, Laguna),
Revenue Region No. 9 (San Pablo City)
after public
hearing was conducted on January 24 and September 4, 1996 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
values shall be used as basis for computing the internal revenue tax.
This Order shall take effect immediately.
(Signed)
ROBERTO F. DE OCAMPO
Secretary of Finance
RECOMMENDED BY:
(Signed)
LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue
Page 147
DEFINITION OF TERMS
RESIDENTIAL
COMMERCIAL
INDUSTRIAL
AGRICULTURAL
GENERAL PURPOSE
VICINITY
CLASSIFICATION LEGEND:
CODE
RR
CR
RC
CC
A
CLASSIFICATIO
Residential Regul
Comemrcial Regu
Residential Con
Commercial Co
Agricultural
CODE
GL
GP
I
X
APD
CLASSIFICATION
Governmenrt Land
General Purposes
Industrial
Institutional
Area for Priority Development
AGRICULTURAL LANDS
A1
A2
A3
A4
A5
A6
A7
A8
A9
A10
A11
A12
A13
A14
A15
A16
A17
A18
A19
A20
A21
A22
A23
A24
A25
Riceland Irrigated
Riceland Unirrigated
Upland
Coco Land
Citrus Land
Fishpond
Swamp
Nipa Land
Cotton Land
Cogon
Abaca Land
Orchard
Pineapple Land
Banana Land
Pasture Land
Corn Land
Sugar Land
Tobacco Land
Cacao
Lanzones
Durian
Rambutan
Mango
Mangrove
Camote/Cassava
A26
A27
A28
A29
A30
A31
A32
A33
A34
A35
A36
A37
A38
A39
A40
A41
A42
A43
A44
A45
A46
A47
A48
A49
A50
Bamboo Land
Peanut Land
Soy beans Land
Grape vineyard
Pepper Land
Mineral Land
Non Metallic mineral Land
Coal Deposit
African Oil Land
Rubber Land
Forest Land/Timber Land
Horticultural Land
Salt Beds
Seashore
Resort
Sandy/Stony
Prawn pond
Sorghum
Ipil-ipil
Kangkong
Zarate
Vegetable Land
Coffee
Mountainous / Hilly Areas
Other Agricultural Lands
Page 148
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: BAY, LAGUNA
19-97
D.O. No.
BARANGAY: BITIN
Effectivity Date 03-May-1997
------------------------------------------- --------------------------------------------- ---------------------- ----------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
1ST REV.
ZV/SQ.M.
200.00
150.00
75.00
BARANGAY: CALO
------------------------------------------- --------------------------------------------- ---------------------- ----------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
1ST REV.
ZV/SQ.M.
RR
GP
I
A
Page 149
1,000.00
500.00
750.00
125.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: BAY, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: DILA
19-97
03-May-1997
BARANGAY ROAD
RR
CR
1,100.00
1,350.00
GP
A
500.00
250.00
RR
RR
1,100.00
500.00
GP
A
300.00
70.00
BARANGAY: MAIITIM
------------------------------------------- --------------------------------------------- ---------------------- ----------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- --------------------------------------------- ---------------------- ----------------NATIONAL H-WAY
ENCARNACION SUBD
ALL STREETS
BARANGAY ROAD
RR
CR
1,350.00
1,750.00
GP
A
600.00
150.00
RR
RR
GP
1,100.00
800.00
400.00
I
A
Page 150
500.00
140.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: BAY, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: MASAYA
19-97
03-May-1997
RR
RR
975.00
975.00
RR
RR
975.00
550.00
GP
A
330.00
110.00
BARANGAY ROAD
BARANGAY ROAD
Page 151
RR
GP
350.00
200.00
75.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: BAY, LAGUNA
D.O. No.
Effectivity Date
19-97
03-May-1997
RR
CR
1,350.00
1,650.00
BONIFACION ST
RR
CR
1,500.00
1,650.00
CARILLO ST
RR
CR
1,500.00
1,650.00
DIMASUAY
RR
CR
1,500.00
1,650.00
PUNZALAN ST
RR
CR
1,500.00
1,650.00
TANALEGA ST
RR
CR
1,500.00
1,650.00
TRINIDAD ST
RR
CR
1,500.00
1,650.00
U. CALCES ST
RR
CR
1,350.00
1,650.00
GP
A
725.00
165.00
BARANGAY: PUYPUY
------------------------------------------- --------------------------------------------- ---------------------- ----------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
1ST REV.
ZV/SQ.M.
BARANGAY ROAD
Page 152
RR
GP
550.00
330.00
150.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: BAY, LAGUNA
D.O. No.
Effectivity Date
19-97
03-May-1997
BARANGAY ROAD
RR
GP
650.00
200.00
150.00
BARANGAY ROAD
RR
GP
300.00
125.00
75.00
VICINITY
CLASSIFICATION
1ST REV.
ZV/SQ.M.
Page 153
165.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: BAY, LAGUNA
D.O. No.
Effectivity Date
19-97
03-May-1997
BARANGAY ROAD
RR
GP
275.00
125.00
75.00
BARANGAY ROAD
Page 154
RR
CR
1,025.00
1,500.00
RR
RR
1,350.00
425.00
I
GP
750.00
300.00
110.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: BAY, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: TAGUMPAY
19-97
03-May-1997
BARANGAY ROAD
RR
GP
300.00
125.00
75.00
BARANGAY: TRANCA
------------------------------------------- --------------------------------------------- ---------------------- ----------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- --------------------------------------------- ---------------------- ----------------ALL STREETS
BARANGAY ROAD
RR
GP
300.00
125.00
A
75.00
------------------------------------------- --------------------------------------------- ---------------------- -----------------
Page 155
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALUAN, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: BALAYHANGIN
19-97
03-May-1997
NATIONAL ROAD
MARFORRI ESTATE
MT. LAGUIO
ALL OTHER STREETS
BARRIO ROAD
I
RR
350.00
400.00
A1
A1
10.00
5.00
35.00
BARANGAY: BANGYAS
------------------------------------------- --------------------------------------------- ---------------------- ----------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- --------------------------------------------- ---------------------- ----------------BARRIO ROAD
INTERIOR LOTS
Page 156
RR
I
400.00
200.00
A
A1
55.00
27.50
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALUAN, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: DAYAP
19-97
03-May-1997
CR
I
550.00
200.00
BARRIO ROAD
RR
A
300.00
35.00
A1
GP
25.00
45.00
INTERIOR LOTS
RAILROAD TRACT
BARANGAY: HANGGAN
RR
GP
400.00
45.00
A1
GL
25.00
40.00
BARANGAY: IMOK
------------------------------------------- --------------------------------------------- ---------------------- ----------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- --------------------------------------------- ---------------------- ----------------NATIONAL ROAD
CR
370.00
BARRIO ROAD
AMOR HILL
Page 157
RR
I
350.00
300.00
A
A1
40.00
35.00
A1
5.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALUAN, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: LAMOT 1
19-97
03-May-1997
CR
RR
500.00
400.00
I
A
350.00
30.00
BARANGAY: LAMOT 2
------------------------------------------- --------------------------------------------- ---------------------- ----------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- --------------------------------------------- ---------------------- ----------------BARRIO ROAD
MT. NAGCARLAN
RR
A
300.00
35.00
A1
A1
25.00
5.00
BARANGAY: LIMAO
------------------------------------------- --------------------------------------------- ---------------------- ----------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- --------------------------------------------- ---------------------- ----------------BARRIO ROAD
Page 158
RR
A
200.00
35.00
A1
30.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALUAN, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: MABACAN
19-97
03-May-1997
INTERIOR LOTS
RR
I
300.00
200.00
A
A1
45.00
20.00
BARANGAY: MASIIT
------------------------------------------- --------------------------------------------- ---------------------- ----------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- --------------------------------------------- ---------------------- ----------------BARRIO ROAD
INTERIOR LOTS
Page 159
RR
I
400.00
300.00
A
A
40.00
25.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALUAN, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: PALIPARAN
19-97
03-May-1997
MT. MAPULA
RR
I
200.00
180.00
A
A1
35.00
10.00
A1
5.00
BARANGAY: PEREZ
------------------------------------------- --------------------------------------------- ---------------------- ----------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- --------------------------------------------- ---------------------- ----------------BARRIO ROAD
INTERIOR LOTS
MT. LLYONG
MT. BULALO
Page 160
RR
I
135.00
125.00
A
A1
20.00
10.00
A1
A1
5.00
5.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALUAN, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: POBLACION
19-97
03-May-1997
P. BURGOS - ZAMORA
J.P. RIZAL - BONIFACIO
RR
CR
600.00
700.00
CR
RR
800.00
600.00
J.P. RIZAL
M.H. DEL PILAR
P. BURGOS - ZAMORA
BURGOS - P. GOMEZ
CR
RR
850.00
600.00
GEN. LUNA
SAN ISIDRO ST.
CR
RR
750.00
600.00
P. BURGOS ST
RR
RR
600.00
550.00
P. GOMEZ ST
RR
RR
600.00
550.00
CR
CR
700.00
800.00
RR
GL
600.00
SAN ISIDRO ST
P. BURGOS - GOMEZ
BONIFACIO - J.P. RIZAL
RR
RR
600.00
600.00
BARANGAY: PRINZA
------------------------------------------- --------------------------------------------- ---------------------- ----------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
1ST REV.
ZV/SQ.M.
RR
RR
550.00
400.00
BARRIO ROAD
INTERIOR LOTS
A
A1
40.00
10.00
Page 161
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALUAN, LAGUNA
D.O. No.
Effectivity Date
19-97
03-May-1997
BARRIO ROAD
INTERIOR LOTS
RR
I
400.00
350.00
GP
A1
200.00
135.00
A1
45.00
VICINITY
CLASSIFICATION
1ST REV.
ZV/SQ.M.
I
A
200.00
30.00
INTERIOR LOTS
A1
22.50
------------------------------------------- --------------------------------------------- ---------------------- -----------------
Page 162
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: LOS BAOS, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: ANOS
19-97
03-May-1997
BARANGAY ROAD
RR
RR
1,050.00
1,550.00
RR
CR
1,500.00
2,000.00
GP
A
600.00
350.00
RR
GP
165.00
50.00
20.00
BARANGAY: BAMBANG
------------------------------------------- --------------------------------------------- ---------------------- ----------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- --------------------------------------------- ---------------------- ----------------NATIONAL H-WAY
RR
1,600.00
CR
RR
2,250.00
1,150.00
CR
GP
1,600.00
325.00
JAMAICA SUBD
A
RR
300.00
1,150.00
RR
1,150.00
BARANGAY ROAD
Page 163
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: LOS BAOS, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: BANGKAL
19-97
03-May-1997
BARANGAY ROAD
RR
GP
A
1,250.00
350.00
250.00
VICINITY
CLASSIFICATION
1ST REV.
ZV/SQ.M.
RR
RR
1,400.00
1,200.00
STA. FE SUBD
UMALI SUBD
RR
RR
1,200.00
1,400.00
RR
CR
1,500.00
2,500.00
GP
A
600.00
300.00
BARANGAY ROAD
BARANGAY: BAYOG
------------------------------------------- --------------------------------------------- ---------------------- ----------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
1ST REV.
ZV/SQ.M.
Page 164
350.00
175.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: LOS BAOS, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: LALAKAY
19-97
03-May-1997
RR
CR
1,600.00
2,500.00
RR
RR
2,400.00
1,325.00
GP
A
400.00
120.00
BARANGAY ROAD
GL
BARANGAY: LOPEZ AVENUE
------------------------------------------- --------------------------------------------- ---------------------- ----------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
1ST REV.
ZV/SQ.M.
4,250.00
BARANGAY: MAAHAS
------------------------------------------- --------------------------------------------- ---------------------- ----------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- --------------------------------------------- ---------------------- ----------------CLEMENTE SUBD.
MAHARLIKA VILLAGE
RR
RR
1,000.00
1,000.00
MAKILING HEIGHTS
ALL OTHER STREETS
RR
RR
1,350.00
1,000.00
GP
A
300.00
100.00
BARANGAY ROAD
Page 165
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: LOS BAOS, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: MALINTA
19-97
03-May-1997
BARANGAY ROAD
RR
GP
A
CR
800.00
270.00
80.00
2,000.00
BARANGAY: MAYONDON
------------------------------------------- --------------------------------------------- ---------------------- ----------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- --------------------------------------------- ---------------------- ----------------BERNARDO VILLAGE
LURCIANO VILLAGE
ALL OTHER STREETS
BARANGAY ROAD
RR
RR
1,000.00
1,000.00
RR
GP
800.00
225.00
80.00
BARANGAY: POBLACION-BAYBAYIN/TIMUGAN
------------------------------------------- --------------------------------------------- ---------------------- ----------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------------------------------------------------------------- ---------------------- ----------------ALL LOT
ALONG NATIONAL HIGHWAY
RR
1,700.00
AQUINO
CR
RR
3,000.00
1,800.00
BURGOS
DE PASUPIL
RR
RR
1,700.00
1,800.00
LOPEZ JAENA
LOPEZ
RR
RR
1,700.00
1,800.00
LUNA
RR
CR
2,100.00
2,850.00
M. PALIS
RR
CR
2,250.00
2,600.00
Page 166
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: LOS BAOS, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: POBLACION-BAYBAYIN/TIMUGAN
19-97
03-May-1997
RR
RR
1,700.00
1,800.00
REVILLEZA
RIZAL
RR
RR
1,800.00
2,000.00
VILLEGAS
CR
RR
2,750.00
1,800.00
BAYBAYIN/TIMUGAN
CR
GP
2,700.00
800.00
A
GL
200.00
BARANGAY: PUTHO
------------------------------------------- --------------------------------------------- ---------------------- ----------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- --------------------------------------------- ---------------------- ----------------ALL LOTS
BARANGAY ROAD
RR
GP
800.00
250.00
60.00
BARANGAY ROAD
RR
CR
1,500.00
2,600.00
GP
A
500.00
200.00
RR
RR
1,000.00
2,000.00
INTERIOR
CR
RR
3,500.00
1,000.00
STA. RITA
Page 167
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: LOS BAOS, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: TADLAK
19-97
03-May-1997
BARANGAY ROAD
RR
GP
A
1,250.00
450.00
100.00
BARANGAY: TUNTUNGIN
------------------------------------------- --------------------------------------------- ---------------------- ----------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
1ST REV.
ZV/SQ.M.
BARANGAY ROAD
RR
RR
1,400.00
850.00
GP
A
100.00
100.00
Page 168
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: SANTA CRUZ, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: ALIPIT
19-97
03-May-1997
RR
A
95.00
12.50
BARANGAY: BAGUMBAYAN
------------------------------------------- --------------------------------------------- ---------------------- ----------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
1ST REV.
ZV/SQ.M.
950.00
100.00
INTERIOR LOTS
A1
RR
72.50
300.00
A1
RR
25.00
200.00
SHULANGER COMPOUND
BARANGAY: BUBUKAL
------------------------------------------- --------------------------------------------- ---------------------- ----------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- --------------------------------------------- ---------------------- ----------------VILLA ADELINA SUBD
REMEDIOS COUNTRY HOMES
ALL OTHER STREETS
INTERIOR LOTS
Page 169
RR
RR
700.00
600.00
CR
RR
1,000.00
850.00
A
A1
90.00
35.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: SANTA CRUZ, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: CALLIOS
19-97
03-May-1997
RR
RR
600.00
800.00
ATDRAM VILLA
RR
CR
800.00
1,200.00
RR
I
900.00
600.00
A
A
175.00
190.00
INTERIOR LOTS
RR
A1
550.00
125.00
RR
400.00
BARANGAY: DUHAT
------------------------------------------- --------------------------------------------- ---------------------- ----------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- --------------------------------------------- ---------------------- ----------------ALL LOTS
INTERIOR LOTS
ALONG BARANGAY ROAD
EL REY SUBD
Page 170
CR
RR
I
850.00
500.00
225.00
A
A1
190.00
27.50
RR
A
300.00
70.00
RR
400.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: SANTA CRUZ, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: GATID
19-97
03-May-1997
CR
RR
850.00
500.00
I
A
225.00
120.00
INTERIOR LOTS
A1
RR
27.50
200.00
RR
A
350.00
70.00
A1
20.00
BARANGAY: JASAAN
------------------------------------------- --------------------------------------------- ---------------------- ----------------CLASSI1ST REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- --------------------------------------------- ---------------------- ----------------ALL LOTS
INTERIOR LOTS
RR
A1
130.00
65.00
BARANGAY: LABUIN
------------------------------------------- --------------------------------------------- ---------------------- ----------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
1ST REV.
ZV/SQ.M.
900.00
300.00
A
A
155.00
105.00
INTERIOR LOTS
RR
RR
250.00
175.00
A1
40.00
Page 171
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: SANTA CRUZ, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: MALINAO
19-97
03-May-1997
RR
A
200.00
30.00
INTERIOR LOTS
A1
RR
20.00
130.00
BARANGAY: OOGONG
------------------------------------------- --------------------------------------------- ---------------------- ----------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
1ST REV.
ZV/SQ.M.
A
A1
40.00
20.00
RR
RR
110.00
165.00
30.00
BARANGAY: PAGSAWITAN
------------------------------------------- --------------------------------------------- ---------------------- ----------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
1ST REV.
ZV/SQ.M.
INTERIOR LOTS
ALONG BARANGAY ROAD
Page 172
RR
I
950.00
300.00
A
A1
250.00
125.00
A
RR
115.00
700.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: SANTA CRUZ, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: PALASAN
19-97
03-May-1997
RR
A
350.00
40.00
INTERIOR LOTS
RR
A1
150.00
25.00
BARANGAY: PATIMBAO
------------------------------------------- --------------------------------------------- ---------------------- ----------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
1ST REV.
ZV/SQ.M.
INTERIOR LOTS
RR
I
600.00
275.00
A
A1
140.00
55.00
RR
350.00
BARANGAY: POBLACION
------------------------------------------- --------------------------------------------- ---------------------- ----------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
1ST REV.
ZV/SQ.M.
J CAILLES-TEODORA ST
L TALEON ST-MANAS
RR
RR
3,000.00
3,000.00
A REGIDOR ST
A REGIDOR ST
LUNA ST-VALENZUELA
VALENZUELA-BONIFACIO
CR
CR
11,500.00
11,500.00
ALFONSO ST
ALFONSO ST
A MABINI-GUEVARRA
P. GUEVARRA-CAILLES
RR
CR
3,000.00
4,500.00
Page 173
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: SANTA CRUZ, LAGUNA
D.O. No.
Effectivity Date
19-97
03-May-1997
REGIDOR-MABINI
RIZAL PARK/MUN BLDG
RR
GL
4,500.00
COSICO ST
F. SARIO ST
BURGOS ST-TALEON
TALEON-ONGKIKO
RR
RR
3,000.00
7,500.00
F. SARIO ST
J. BURGOS ST
ONGKIKO-BONIFACIO
GUEVARRA AVE-TOBIAS
CR
CR
7,250.00
11,500.00
J.CAILLES ST
J. DE LEON ST
B. VALENZUELA-MANAS
TEODORO-GUEVARRA
RR
RR
3,000.00
3,000.00
LOPEZ JAENA
M.H. DEL PILAR ST
P. GUEVARRA-MABINI ST
L. TALEON ST-MANAS
RR
RR
3,000.00
3,000.00
MANAS ST
N. FALCON ST
A MABINI-J. CAILLES
GUEVARRA AVE-REGIDOR
RR
CR
3,000.00
11,500.00
N. TOBIAS ST
ONGKIKO ST
BURGOS-VALENZUELA
A REGIDOR-SARIO ST
CR
RR
6,500.00
3,000.00
P. AGURRE ST
P. GUEVARRA AVE
CAILLES-MABINI ST
N NAFALCON-AGUIRRE ST
RR
CR
3,000.00
8,500.00
P. GUEVARRA AVE
P. GUEVARRA AVE
CR
RR
7,500.00
6,000.00
ZULUETA ST
ALL OTHER STREETS
RR
RR
CR
3,000.00
3,000.00
6,000.00
VICINITY
CLASSIFICATION
1ST REV.
ZV/SQ.M.
RR
RR
650.00
350.00
RR
A
170.00
80.00
Page 174
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: SANTA CRUZ, LAGUNA
D.O. No.
Effectivity Date
19-97
03-May-1997
RR
CR
800.00
1,450.00
INTERIOR LOTS
RR
RR
900.00
550.00
A1
RR
85.00
750.00
FEEDER
A1
150.00
RR
CR
6,900.00
6,800.00
A. REGIDOR EXT
ALFONSO
VALENZUELA - ALFONSO
ENCARNACION - REGIDOR EXT.
RR
RR
1,000.00
700.00
CALLE MAYAMAN
E. TALEON
ELBO
A. LUNA - ALFONSO
ALFONSO - LAGUNA DE BAY
J. VALENZUELA - LUNA
RR
RR
RR
1,000.00
550.00
6,900.00
ENCARNACION
FLORES
MAGDIMON - FLORES
ENCARNACION - TALEON
RR
RR
700.00
650.00
A
A1
100.00
70.00
J.M. BASA
MAGDIMON
J. VALENZUELA - ALFONSO
ENCARNACION - J.M. BASA
RR
RR
1,650.00
600.00
FALCON - LUNA
LUNA - LAGUNA DE BAY
RR
RR
1,000.00
900.00
RR
500.00
VILLA ADELINA
Page 175
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: SANTA CRUZ, LAGUNA
D.O. No.
Effectivity Date
19-97
03-May-1997
INTERIOR LOTS
CR
RR
550.00
350.00
A
A1
50.00
20.00
RR
A
200.00
30.00
RR
130.00
INTERIOR LOTS
CR
RR
725.00
400.00
A
A1
50.00
20.00
RR
250.00
RR
A
800.00
100.00
A1
RR
30.00
600.00
DOLOR SUBD.
A
RR
70.00
800.00
GREEN VILLAGE
RR
650.00
Page 176
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: SANTA CRUZ, LAGUNA
D.O. No.
Effectivity Date
19-97
03-May-1997
INTERIOR LOTS
ALONG MUNICIPAL ROAD
RR
RR
600.00
800.00
INTERIOR LOTS
A
A1
100.00
75.00
RR
800.00
RR
CR
700.00
900.00
INTERIOR LOTS
RR
RR
800.00
500.00
A
RR
100.00
800.00
FEEDER ROAD
T.G. CRUZ SUBD
Page 177
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
CERTAIN GUIDELINES IN THE IMPLEMENTATION
OF ZONAL VALUATION OF REAL PROPERTIES
RDO No. 56-CALAMBA, LAGUNA
1.
PARTICULAR
PREDOMINANT USE
OF
OTHER
CLASSIFICATION OF
PROPERTIES
LOCATED
IN A
STREET/BARANGAY/ZONE,
REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED FOR
PURPOSES OF ZONAL VALUATION.
3.
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
TO RAMO 2-91.
Page 179
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM
SHALL BE CLASSIFIED AS COMMERCIAL AND TWENTY PERCENT
(20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.
4.
5.
HEREIN
SHALL APPLY
IN
Page 180
SUBJECT:
IMPLEMENTATION
OF
THE
REVISED
ZONAL VALUES OF
REAL PROPERTY IN THE MUNICIPALITY OF CALAMBA UNDER
REVENUE DISTRICT OFFICE NO. 56 (CALAMBA, LAGUNA), REVENUE
REGION NO. 9 (SAN PABLO CITY) FOR INTERNAL
REVENUE TAX
PURPOSES.
TO
authorize s the Commissioner of Internal Revenue to divide the Philippines into different
zones or area 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 municipality of
Calamba under the jurisdiction of Revenue District Office No. 56 (Calamba, Laguna),
Revenue Region No. 9 (San Pablo City) after public hearing was conducted on January
24, 1996 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
values shall be used as basis for computing the internal revenue tax.
This order shall take effect immediately.
(signed)
ROBERTO F. DE OCAMPO
Secretary of Finance
RECOMMENDED BY:
(signed)
LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue
Page181
DEFINITION OF TERMS
RESIDENTIAL
COMMERCIAL
INDUSTRIAL
AGRICULTURAL
GENERAL PURPOSE
VICINITY
CLASSIFICATION LEGEND:
CODE CLASSIFICATION
CODE
CLASSIFICATION
RR
CR
Residential Regular
Commercial Regular
GP
GL
General Purposes
Government Land
RC
Residential Condominium
APD
I
X
Industrial
Institutional
A
A1
Agricultural
Riceland Irrigated
A2
Riceland Unirrigated
A3
Fishpond
Page182
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
16-97
D.O. No.
BARANGAY: BAGONG KALSADA
Effectivity Date
03-May-1997
--------------------------------------------- ---------------------------------- ---------------------- --------------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
2ND REV.
ZV/SQ.M.
RR
RR
1,800.00
1,800.00
STA. FE SUBD
RR
1,800.00
RR
CR
1,800.00
2,500.00
GP
A
1,000.00
500.00
BARANGAY: BANADERO
--------------------------------------------- ---------------------------------- ---------------------- --------------------CLASSI-
2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------- ---------------------- --------------------ALL STREETS
RR
1,200.00
GP
A
600.00
100.00
BARANGAY: BANLIC
--------------------------------------------- ---------------------------------- ---------------------- --------------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
2ND REV.
ZV/SQ.M.
Page183
RR
CR
1,100.00
1,700.00
GP
A
600.00
100.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY OF CALAMBA
D.O. No.
Effectivity Date
BARANGAY: BARANDAL
16-97
03-May-1997
VICINITY
FICATION
ZV/SQ.M.
200.00
100.00
BARANGAY: BATINO
--------------------------------------------- ---------------------------------- ---------------------- --------------------CLASSI-
2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------- ---------------------- --------------------ALL STREETS
RR
1,600.00
GP
A
400.00
200.00
BARANGAY: BUBUYAN
--------------------------------------------- ---------------------------------- ---------------------- --------------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
2ND REV.
ZV/SQ.M.
Page184
RR
GP
200.00
100.00
100.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY OF CALAMBA
D.O. No.
Effectivity Date
BARANGAY: BUCAL
16-97
03-May-1997
VICINITY
FICATION
ZV/SQ.M.
RR
2,000.00
RR
CR
1,500.00
3,000.00
I
GP
1,600.00
900.00
400.00
BARANGAY: BUNGGO
--------------------------------------------- ---------------------------------- ---------------------- --------------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
2ND REV.
ZV/SQ.M.
200.00
100.00
BARANGAY: BUROL
--------------------------------------------- ---------------------------------- ---------------------- --------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------- ---------------------- --------------------ALL STREETS
Page185
RR
200.00
GP
A
100.00
100.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY OF CALAMBA
D.O. No.
Effectivity Date
BARANGAY: CAMALIGAN
16-97
03-May-1997
VICINITY
FICATION
ZV/SQ.M.
150.00
100.00
BARANGAY: CANLUBANG
--------------------------------------------- ---------------------------------- ---------------------- --------------------CLASSI-
2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------- ---------------------- --------------------CERIS I
RR
1,900.00
CERIS II
ALL OTHER STREETS
RR
RR
1,900.00
1,500.00
CR
I
2,100.00
1,500.00
GP
800.00
400.00
BARANGAY: CROSSING
--------------------------------------------- ---------------------------------- ---------------------- --------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------- ---------------------- --------------------RIZAL PARK SUBD
Page186
RR
11,000.00
CR
14,000.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY OF CALAMBA
D.O. No.
Effectivity Date
BARANGAY: HALANG
16-97
03-May-1997
VICINITY
FICATION
ZV/SQ.M.
RR
1,700.00
LAKEVIEW SUBD
LAZARO CPD
RR
RR
1,800.00
2,000.00
RR
CR
2,000.00
3,000.00
1,500.00
GP
A
900.00
400.00
BARANGAY: HORNALAN
--------------------------------------------- ---------------------------------- ---------------------- --------------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
2ND REV.
ZV/SQ.M.
RR
GP
200.00
100.00
100.00
VICINITY
FICATION
ZV/SQ.M.
Page187
GP
100.00
100.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY OF CALAMBA
D.O. No.
Effectivity Date
BARANGAY: LA MESA
16-97
03-May-1997
VICINITY
FICATION
ZV/SQ.M.
300.00
100.00
BARANGAY: LAGUERTA
--------------------------------------------- ---------------------------------- ---------------------- --------------------CLASSI-
2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------- ---------------------- --------------------ALL STREETS
RR
400.00
GP
A
100.00
100.00
BARANGAY: LAWA
--------------------------------------------- ---------------------------------- ---------------------- --------------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
2ND REV.
ZV/SQ.M.
Page188
RR
I
1,200.00
1,000.00
GP
A
600.00
300.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY OF CALAMBA
D.O. No.
Effectivity Date
BARANGAY: LECHERIA
16-97
03-May-1997
VICINITY
FICATION
ZV/SQ.M.
RR
1,500.00
CR
GP
2,000.00
800.00
400.00
BARANGAY: LINGGA
--------------------------------------------- ---------------------------------- ---------------------- --------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
RR
CR
1,100.00
1,800.00
GP
600.00
300.00
BARANGAY: LOOC
--------------------------------------------- ---------------------------------- ---------------------- --------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------- ---------------------- --------------------ALL STREETS
Page189
RR
700.00
GP
A
500.00
200.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY OF CALAMBA
D.O. No.
Effectivity Date
BARANGAY: MABATO
16-97
03-May-1997
VICINITY
FICATION
ZV/SQ.M.
100.00
100.00
BARANGAY: MAJADA
--------------------------------------------- ---------------------------------- ---------------------- --------------------CLASSI-
2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------- ---------------------- --------------------ALL STREETS
RR
800.00
I
GP
500.00
200.00
100.00
BARANGAY: MAKILING
--------------------------------------------- ---------------------------------- ---------------------- --------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
Page190
I
GP
700.00
500.00
200.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY OF CALAMBA
D.O. No.
Effectivity Date
BARANGAY: MAPAGONG
16-97
03-May-1997
VICINITY
FICATION
ZV/SQ.M.
1,100.00
700.00
300.00
BARANGAY: MASILI
--------------------------------------------- ---------------------------------- ---------------------- --------------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
2ND REV.
ZV/SQ.M.
RR
CR
1,000.00
1,800.00
GP
A
400.00
100.00
BARANGAY: MAUNONG
--------------------------------------------- ---------------------------------- ---------------------- --------------------CLASSI-
2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------- ---------------------- --------------------ALL STREETS
Page191
RR
GP
300.00
200.00
100.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY OF CALAMBA
D.O. No.
Effectivity Date
BARANGAY: MAYAPA
16-97
03-May-1997
VICINITY
FICATION
ZV/SQ.M.
RR
2,000.00
ST. CHRISTOPHER
ALL OTHER STREETS
RR
RR
2,000.00
1,500.00
CR
I
2,000.00
1,200.00
GP
800.00
450.00
RR
1,750.00
MODERN VILLAGE
RIZAL VILLAGE
RR
RR
1,750.00
1,750.00
RODRIGUEZ SUBD
RR
1,750.00
RR
RR
1,750.00
1,500.00
CR
I
2,000.00
1,200.00
GP
600.00
400.00
BARANGAY: PALINGON
--------------------------------------------- ---------------------------------- ---------------------- --------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
Page192
500.00
180.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY OF CALAMBA
D.O. No.
Effectivity Date
16-97
03-May-1997
VICINITY
FICATION
ZV/SQ.M.
300.00
120.00
BARANGAY: PANSOL
--------------------------------------------- ---------------------------------- ---------------------- --------------------CLASSI-
2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------- ---------------------- --------------------L AND D SUBD
RR
2,000.00
MIRAMONTE SUBD
SUMMERVILLE SUBD
RR
RR
2,000.00
2,000.00
VILLA PANSOL
VILLA PILAR
RR
RR
2,000.00
2,000.00
VILLA TERESITA
RR
2,000.00
RR
CR
2,000.00
3,000.00
1,500.00
GP
A
1,200.00
600.00
Page193
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY OF CALAMBA
D.O. No.
Effectivity Date
BARANGAY: PARIAN
16-97
03-May-1997
VICINITY
FICATION
ZV/SQ.M.
RR
2,000.00
PERPETUAL SUBD
RODRIGUEZ SUBD
RR
RR
2,000.00
2,000.00
TNH CPD
VILLA CARPIO CPD
RR
RR
2,000.00
2,000.00
VILLA VALENTINA
RR
2,000.00
RR
CR
2,000.00
3,500.00
1,800.00
GP
A
1,500.00
600.00
BARANGAY: POBLACION
--------------------------------------------- ---------------------------------- ---------------------- --------------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
2ND REV.
ZV/SQ.M.
RR
CR
1,950.00
2,750.00
BANDOLA SUBD
BANTAYAN ST
RR
RR
1,400.00
3,000.00
CR
4,500.00
BELARMINO ST
RR
CR
1,950.00
2,600.00
BLUMENTRITT ST
RR
1,750.00
BORJA ST
CR
RR
2,400.00
1,400.00
BURGOS ST
RR
5,000.00
CR
7,000.00
Page194
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY OF CALAMBA
D.O. No.
Effectivity Date
16-97
03-May-1997
VICINITY
FICATION
ZV/SQ.M.
2,200.00
CHIPECO SUBD
DEL PILAR ST
RR
RR
2,000.00
4,000.00
DNE COMPOUND
CR
RR
5,000.00
1,800.00
DOLOR SUBD
RR
1,650.00
ELASIQUE SUBD
ELEPANO ST
RR
RR
1,950.00
4,000.00
CR
5,000.00
ELEPANO SUBD I
ELEPANO SUBD II
RR
RR
2,000.00
2,000.00
ELEJORDE ST
RR
CR
1,750.00
1,950.00
GENERAL LIM
RR
5,000.00
J.P. RIZAL ST
CR
RR
6,500.00
5,000.00
CR
7,000.00
JULIANO SUBD
KINSVILLE SUBD
RR
RR
1,800.00
1,800.00
LASANAS ST
RR
CR
3,000.00
3,700.00
LAUREOLA SUBD
RR
1,800.00
LEONOR VILL I
LEONOR VILL II
RR
RR
1,800.00
1,800.00
LOPEZ JAENA ST
RR
5,000.00
MABINI ST
CR
RR
6,000.00
2,000.00
CR
3,000.00
RR
RR
1,675.00
1,650.00
Page195
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY OF CALAMBA
D.O. No.
Effectivity Date
16-97
03-May-1997
VICINITY
FICATION
ZV/SQ.M.
6,000.00
PABALAN ST
RR
CR
5,000.00
6,000.00
PACIANO RIZAL ST
ROMAN SANTOS ST
RR
RR
2,250.00
2,700.00
CR
4,500.00
RR
RR
1,650.00
1,600.00
ZENAIDA SUBD
RR
4,000.00
BARANGAY: PRINZA
--------------------------------------------- ---------------------------------- ---------------------- --------------------CLASSI-
2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------- ---------------------- --------------------ALL STREETS
RR
500.00
GP
A
200.00
120.00
VICINITY
CLASSIFICATION
2ND REV.
ZV/SQ.M.
Page196
RR
GP
350.00
160.00
80.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY OF CALAMBA
D.O. No.
Effectivity Date
BARANGAY: REAL
16-97
03-May-1997
VICINITY
FICATION
ZV/SQ.M.
RR
1,800.00
CR
I
2,600.00
1,500.00
GP
A
600.00
400.00
BARANGAY: SAIMSIM
--------------------------------------------- ---------------------------------- ---------------------- --------------------CLASSI-
2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------- ---------------------- --------------------ALL STREETS
RR
GP
650.00
240.00
90.00
BARANGAY: SAMPIRUHAN
--------------------------------------------- ---------------------------------- ---------------------- --------------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
2ND REV.
ZV/SQ.M.
RR
1,250.00
RR
GP
1,000.00
500.00
Page197
100.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY OF CALAMBA
D.O. No.
Effectivity Date
16-97
03-May-1997
VICINITY
FICATION
ZV/SQ.M.
RR
1,000.00
GP
A
800.00
400.00
VICINITY
CLASSIFICATION
2ND REV.
ZV/SQ.M.
RR
RR
1,800.00
1,600.00
CR
GP
2,200.00
1,200.00
700.00
VICINITY
CLASSIFICATION
2ND REV.
ZV/SQ.M.
Page198
CR
2,000.00
GP
A
800.00
400.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY OF CALAMBA
D.O. No.
Effectivity Date
16-97
03-May-1997
VICINITY
FICATION
ZV/SQ.M.
500.00
GP
A
200.00
100.00
BARANGAY: SUCOL
--------------------------------------------- ---------------------------------- ---------------------- --------------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
2ND REV.
ZV/SQ.M.
RR
CR
900.00
1,500.00
GP
A
300.00
100.00
BARANGAY: TULO
--------------------------------------------- ---------------------------------- ---------------------- --------------------CLASSI-
2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------- ---------------------- --------------------ALL STREETS
Page199
RR
I
1,800.00
1,500.00
GP
800.00
400.00
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY OF CALAMBA
D.O. No.
Effectivity Date
BARANGAY: TURBINA
16-97
03-May-1997
RR
1,500.00
I
GP
1,000.00
500.00
400.00
BARANGAY: ULANGO
--------------------------------------------- ---------------------------------- ---------------------- --------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
200.00
100.00
BARANGAY: UWISAN
--------------------------------------------- ---------------------------------- ---------------------- --------------------CLASSI2ND REV.
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------- ---------------------------------- ---------------------- --------------------ALL STREETS
RR
500.00
GP
A
200.00
100.00
Page200
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
CERTAIN GUIDELINES IN THE IMPLEMENTATION
OF ZONAL VALUATION OF REAL PROPERTIES FOR
RD NO. 56-CALAMBA, LAGUNA
1.
IN THE
APPROVED
PARTICULAR BARANGAY a.) NO ZONAL VALUES HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION IN A
A PARTICULAR STREET/SUBDIVISION IN A BARANGAY, THE ZONAL VALUE PRESCRIBED
FOR THE SAME CLASSIFICATION OF REAL PROPERTY LOCATED IN THE OTHER STREET/
SUBDIVISION WITHIN THE SAME BARANGAY OF SIMILAR CONDITIONS SHALL BE USED;
AND
b.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL
PROPERTY IN ONE BARANGAY, THE Z ONAL VALUE PRESCRIBED FOR THE SAME
CLASSIFICATION OF REAL PROPERTY LOCATED IN AN ADJACENT BARANGAY OF SIMILAR
CONDITIONS SHALL BE USED.
2.
Page201
RDO NO. 56
CALAMBA, LAGUNA
PROVINCE: LAGUNA
4. AREAD FOR PRIORITY DEVELOPMENT(APD).
THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT
CERTIFIED TO AS SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD
(HLURB). IF IT IS UTILIZED FOR SOCIALIZED HOUSING, IT SHALL BE CERTIFIED TO
AS
SUCH BY THE
Page202
DEPARTMENT OF FINANCE
Roxas Boulevard Corner Pablo Ocampo, Sr. Street
Manila
SUBJECT:
Section 16 (e) of the Tax Code as amended by Presidential Decree No. 1994, authorizes
the Commissioner of Interna l 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 competernt 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 (initial) located in the Municipalities of Pila and Victoria, Laguna
under the jurisdiction of Revenue District Office No . 56 (Calamba, Laguna), Revenue Region
No. 9 (San Pablo City) after public hearing was conducted on May 19, 1995 for the purpose.
This Order is issued to implement the initial zonal values of land to be used in computing any
internal revenue tax.
In case the gross selling priceor the market value as shown in the schedule of values of
provincial or city assessor is higher than the zonal value established herein, such values
shall be used as basis for computing the internal revenue tax.
This Order shall take effect immediately.
(Original Signed)
ROBERTO F. DE OCAMPO
Secretary of Finance
RECOMMENDED BY:
(original signed)
LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue
DEFINITION OF TERMS
RESIDENTIAL
COMMERCIAL
INDUSTRIAL
AGRICULTURAL
GENERAL PURPOSE
VICINITY
CLASSIFICATION LEGEND:
RR
CR
A
GL
- RESIDENTIAL REGULAR
- COMMERCIAL REGULAR
- AGRICULTURAL LAND
- GOVERNMENT LAND
4-96
BARANGAY: POBLACION
Effectivity Date03-March-1996
----------------------------------- ------------------------------------- --------------------- ------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------- ------------------------------------- --------------------- ------------------BALAGTAS ST
STA. CLARA NORTE & SUR
RR
250.00
BONIFACIO ST
INTERIOR LOTS
RR
250.00
BURGAZOM ST
INTERIOR LOTS
RR
280.00
DE CASTRO ST
BALAGTAS-BONIFACION
RR
250.00
J.P. RIZAL
RR
330.00
BURGAZOM-DEL PILAR
RR
330.00
DEL PILAR ST
BULILAN SUR-BULILAN NORT
RR
330.00
GEN. LUNA ST
PUBLIC MARKET
CR
600.00
BRGY ROAD
RR
400.00
INTERIOR LOTS
RR
250.00
J. P. RIZAL ST
PROVINCIAL ROAD
CR
580.00
LOPEZ JAENA ST
RIVERA-GEN LNA
RR
330.00
MABINI ST
BALAGTAS-BONIFACIP
RR
260.00
J.P. RIZAL
RR
340.00
BURGAZOM-DEL PILAR
RR
330.00
STA. CLARA-BULILAN SUR
RR
380.00
OCA ST
J.P. RIZAL
RR
260.00
BALAGTAS-BONIFACION
RR
250.00
BURGAZOM-LOPEZ JAENA
RR
250.00
RUIZ ST
J.P. RIZAL
RR
280.00
BALAGTAS-BONIFACION
RR
260.00
BURGAZOM-DEL PILAR
RR
280.00
RIVERA ST
JP RIZAL-MUN HALL
RR
300.00
BALAGTAS-BONIFACION
RR
260.00
SAN ANTONIO ST
CATHOLIC CHURCH-J.P. RIZA
RR
260.00
BALAGTAS-BONIFACION
RR
260.00
BURGAZOM-DEL PILAR
RR
280.00
ALL OTHER ST
CR
580.00
RR
250.00
BARANGAY: APLAYA
----------------------------------- ------------------------------------- --------------------- ------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------- ------------------------------------- --------------------- ------------------ALL LOTS
ALONG BARANGAY ROAD
RR
120.00
ALONG BARANGAY ROAD
A
50.00
INTERIOR LOT
RR
90.00
INTERIOR LOT
A
40.00
4-96
4-96
BARANGAY: CONCEPCION
Effectivity Date03-March-1996
----------------------------------- ------------------------------------- --------------------- ------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------- ------------------------------------- --------------------- ------------------ALL LOTS
ALONG BARANGAY ROAD
RR
50.00
ALONG BARANGAY ROAD
A
30.00
INTERIOR LOT
RR
40.00
INTERIOR LOT
A
20.00
BARANGAY: LABUIN
----------------------------------- ------------------------------------- --------------------- ------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------- ------------------------------------- --------------------- ------------------ALL LOTS
NATIONAL ROAD
CR
520.00
NATIONAL ROAD
RR
390.00
ALONG BARANGAY ROAD
RR
290.00
ALONG BARANGAY ROAD
A
70.00
BARANGAY: LINGA
----------------------------------- ------------------------------------- --------------------- ------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------- ------------------------------------- --------------------- ------------------SAN ANTONIO VILLAGE VII
RR
310.00
VILLA ADELINA IV
RR
160.00
ALL LOTS
ALONG BARANGAY ROAD
RR
150.00
ALONG BARANGAY ROAD
A
50.00
INTERIOR LOT
RR
120.00
BARANGAY: MASICO
----------------------------------- ------------------------------------- --------------------- ------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------- ------------------------------------- --------------------- ------------------ALL LOTS
ALONG BARANGAY ROAD
RR
130.00
ALONG BARANGAY ROAD
A
50.00
ALONG BARANGAY ROAD
I
150.00
INTERIOR LOT
RR
80.00
INTERIOR LOT
A
40.00
4-96
BARANGAY: MOJON
Effectivity Date03-March-1996
----------------------------------- ------------------------------------- --------------------- ------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------- ------------------------------------- --------------------- ------------------ALL LOTS
ALONG BARANGAY ROAD
RR
50.00
ALONG BARANGAY ROAD
A
40.00
INTERIOR LOT
RR
40.00
INTERIOR LOT
A
20.00
BARANGAY: PANSOL
----------------------------------- ------------------------------------- --------------------- ------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------- ------------------------------------- --------------------- ------------------ALL LOTS
ALONG BARANGAY ROAD
RR
150.00
ALONG BARANGAY ROAD
I
160.00
ALONG BARANGAY ROAD
A
40.00
INTERIOR LOT
RR
100.00
INTERIOR LOT
A
30.00
BARANGAY: PINAGBAYANAN
----------------------------------- ------------------------------------- --------------------- ------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------- ------------------------------------- --------------------- ------------------ALL LOTS
ALONG BARANGAY ROAD
RR
140.00
ALONG BARANGAY ROAD
A
60.00
INTERIOR LOT
RR
100.00
INTERIOR LOT
A
400.00
BARANGAY: SAN ANTONIO
----------------------------------- ------------------------------------- --------------------CLASSISTREET/SUBDIVISION
VICINITY
FICATION
----------------------------------- ------------------------------------- --------------------ALL LOTS
ALONG BARANGAY ROAD
RR
ALONG BARANGAY ROAD
I
ALONG BARANGAY ROAD
A
INTERIOR LOT
RR
INTERIOR LOT
A
BARANGAY: SAN MIGUEL
----------------------------------- ------------------------------------- --------------------CLASSISTREET/SUBDIVISION
VICINITY
FICATION
----------------------------------- ------------------------------------- --------------------ALL LOTS
ALONG BARANGAY ROAD
RR
ALONG BARANGAY ROAD
A
INTERIOR LOT
RR
INTERIOR LOT
A
------------------INITIAL
ZV/SQ.M.
------------------140.00
150.00
60.00
90.00
50.00
------------------INITIAL
ZV/SQ.M.
------------------90.00
40.00
60.00
30.00
4-96
4-96
BARANGAY: POBLACION
Effectivity Date03-March-1996
----------------------------------- ------------------------------------- --------------------- ------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------- ------------------------------------- --------------------- ------------------A FERNANDEZ ST
SL REBONG-MAGSAYSAY
RR
250.00
QUIRINO-QUEZON ST
CR
310.00
RR
250.00
BICUTAN ST
INTERIOR LOT
RR
170.00
CALLEJON ST
VICTORIA-PILA RD
RR
190.00
HERRADURA ST
CALLEJON-SAN ISIDRO
RR
220.00
J.C. REBONG ST
SAN ISIDRO ST
RR
200.00
J.P. RIZAL ST
SL REBONG-MACULELE
RR
230.00
QUIRINO-QUEZON ST
CR
310.00
RR
250.00
L.L. REBONG SAN ROQUE PANTONIA-QUEZON
RR
240.00
MACULELE ST
SAN ROQUE-PAGALANGAN
RR
230.00
MAGSAYSAY ST
INTERIOR LOT
RR
200.00
M.H. DEL PILAR ST
SL REBONG-PANTONIO ST
RR
250.00
QUEZON-QUIRINO
CR
320.00
RR
250.00
OCA ST
SL REBONG-PANTONIA
RR
250.00
QUIRINO-QUEZON ST
CR
300.00
INTERIOR LOT
RR
240.00
PANTONIA ST
SAN ROQUE
RR
220.00
QUEZON ST
PUBLIC SCHOL
CR
290.00
HERRADURA ST
RR
230.00
QUIRINO ST
MUN BLDG-TALIPAPA
CR
300.00
SAN ISIDRO ST
CALLEJON ST
RR
190.00
SL REBONG ST
SAN ROQUE-NANHAYA
RR
260.00
T. FRANCO ST
SL REBONG-PANTONIA ST
RR
250.00
QUIRINO ST-QUEZON ST
CR
300.00
RR
260.00
ALL OTHER ST
CR
290.00
RR
170.00
BARANGAY: BANCA BANCA
----------------------------------- ------------------------------------- --------------------- ------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------- ------------------------------------- --------------------- ------------------ALL LOTS
ALONG NATIONAL ROAD
CR
420.00
ALONG NATIONAL ROAD
I
310.00
ALONG NATIONAL ROAD
RR
260.00
INTERIOR LOT
RR
190.00
VILLA ADELINA
DEVELOPED
RR
300.00
UNDEVELOPED
GP
180.00
ALL OTHER LOTS
RR
260.00
4-96
BARANGAY: DANIW
Effectivity Date03-March-1996
----------------------------------- ------------------------------------- --------------------- ------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------- ------------------------------------- --------------------- ------------------ALL LOTS
ALONG BARANGAY ROAD
RR
130.00
ALONG BARANGAY ROAD
I
150.00
ALONG BARANGAY ROAD
A
50.00
ALL OTHER LOTS
RR
130.00
BARANGAY: MASAPANG
----------------------------------- ------------------------------------- --------------------- ------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------- ------------------------------------- --------------------- ------------------ALL LOTS
ALONG NATIONAL ROAD
I
300.00
ALONG NATIONAL ROAD
RR
160.00
VILLA ADELINA
ALONG NATIONAL ROAD
RR
130.00
NATIONAL ROAD
INTERIOR LOT
RR
120.00
INTERIOR LOT
A
50.00
ALL OTHER LOTS
RR
200.00
A
45.00
BARANGAY: NANHAYA (POBLACION)
----------------------------------- ------------------------------------- --------------------- ------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------- ------------------------------------- --------------------- ------------------ALL LOTS
ALONG BARANGAY ROAD
CR
260.00
ALONG BARANGAY ROAD
RR
230.00
ALONG BARANGAY ROAD
I
240.00
ALONG BARANGAY ROAD
A
40.00
INTERIOR LOTS
A
30.00
VICTORIA PARK SUBD
RR
220.00
ROCHELLE RUIZ
RR
210.00
ALL OTHER LOTS
RR
230.00
BARANGAY: PAGALANGAN
----------------------------------- ------------------------------------- --------------------- ------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------- ------------------------------------- --------------------- ------------------ALL LOTS
ALONG BARANGAY ROAD
RR
170.00
ALONG BARANGAY ROAD
I
190.00
ALONG BARANGAY ROAD
A
90.00
ALL OTHER LOTS
RR
170.00
4-96
TRUSTS SHALL BE TAXED AT THE RATE OF 5% BASED ON THE GROSS SELLING PRICE, IF THE
CONSIDERATIONS IS HGIHER THAN THE ZONAL VALUES HEREIN ESTABLISHED.
PROVIDED HOWEVER THAT THE VALUE OF THE PROPERTY TO BE USED IN COMPUTING ALL
INTERNAL REVENUE TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY THE
COMMISSIONER OF INTERNAL REVENUE (i.e. ZONAL VALUES) OR (2) THE FAIR MARKET VALUE AS
SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL AND CITY ASSESSORS, WHICHEVER IS
HIGHER.
I-3/fpt
IMPLEMENTATION
OF
THE
ZONAL
VALUES
OF
REAL
PROPERTIES
authorises 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.
By virtue of said authority, the Commissioner of Internal Revenue has determined
the zonal values of real properties located in the municipalities of Calauan, Nagcarlan and
Pagsanjan, Laguna under jurisdiction of Revenue District Office No. 37, Revenue Region 4C,
San Pablo City after public hearing was conducted on May 6, 1991 for the purpose. This Order is
issued to implement zonal values for land and improvements in the case of condominiums/
townhouses, commercial and industrial buildings as shown in Annex "A" hereof 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
values shall be used as basis for computing the internal revenue tax.
(original signed)
JESUS P. ESTANISLAO
Secretary of Finance
RECOMMENDED BY:
(original signed)
JOSE U. ONG
COMMISSIONER OF INTERNAL REVENUE
Page 215
DEFINITION OF TERMS
RESIDENTIAL
COMMERCIAL
INDUSTRIAL
AGRICULTURAL
GENERAL PURPOSE
VICINITY
CLASSIFICATION LEGEND:
RR - RESIDENTIAL REGULAR
CC - COMMERCIAL CONDOMINIUM
RC - RESIDENTIAL CONDOMINIUM
CR - COMMERCIAL REGULAR
X - INSTITUTIONAL
GL - GOVERNMENT LAND
- AGRICULTURAL LAND
(PRODUCTIVE)
- INDUSTRIAL
GP - GENERAL PURPOSE
A1 - AGRICULTURAL LAND
(UNPRODUCTIVE)
APD - AREA FOR PRIORITY
DEVELOPMENT
Page 216
RDO NO. 56
CALAMBA, LAGUNA
BARANGAY: BALAYHANGIN
128-91
31-July-1992
VICINITY
SUBDIVISION
CLASSI-
VALUE/
FICATION
SQ.M
NATIONAL ROAD
150.00
CPAMMS
RR
200.00
BARRIO RD
10.00
MARFORI ESTATE
A1
5.00
MT. LAGUIO
A1
2.00
BARANGAY: BANGYAS
---------------------------------------------- --------------------------------------------- -------------------- -------------------STREET/
VICINITY
SUBDIVISION
CLASSI-
VALUE/
FICATION
SQ.M
BARRIO ROAD
RR
200.00
BARRIO ROAD
100.00
BARRIO ROAD
20.00
INTERIOR LOTS
A1
10.00
BARANGAY: DAYAP
---------------------------------------------- --------------------------------------------- -------------------- -------------------STREET/
VICINITY
SUBDIVISION
CLASSI-
VALUE/
FICATION
SQ.M
NATIONAL ROAD
CR
250.00
NATIONAL ROAD
100.00
BARRIO ROAD
RR
150.00
BARRIO ROAD
10.00
INTERIOR LOTS
A1
5.00
RAILROAD TRACT
GP
15.00
BARANGAY: HANGGAN
---------------------------------------------- --------------------------------------------- -------------------- -------------------STREET/
VICINITY
SUBDIVISION
CLASSI-
VALUE/
FICATION
SQ.M
NATIONAL ROAD
RR
200.00
BARRIO ROAD
GP
15.00
INTERIOR LOTS
A1
5.00
GL
Page 217
RDO NO. 56
CALAMBA, LAGUNA
BARANGAY: IMOK
128-91
31-July-1992
VICINITY
SUBDIVISION
CLASSI-
VALUE/
FICATION
SQ.M
NATIONAL ROAD
CR
170.00
BARRIO ROAD
RR
150.00
BARRIO ROAD
100.00
BARRIO ROAD
10.00
BARRIO ROAD
A1
5.00
AMOK HILL
A1
2.00
BARANGAY: LAMOT I
---------------------------------------------- --------------------------------------------- -------------------- -------------------STREET/
VICINITY
SUBDIVISION
CLASSI-
VALUE/
FICATION
SQ.M
NATIONAL ROAD
CR
200.00
BARRIO ROAD
RR
150.00
BARRIO ROAD
100.00
BARRIO ROAD
10.00
BARANGAY: LAMOT 2
---------------------------------------------- --------------------------------------------- -------------------- -------------------STREET/
VICINITY
SUBDIVISION
CLASSI-
VALUE/
FICATION
SQ.M
BARRIO ROAD
RR
150.00
BARRIO ROAD
10.00
BARRIO ROAD
A1
5.00
MT NAGCARLAN
A1
2.00
BARANGAY: LIMAO
---------------------------------------------- --------------------------------------------- -------------------- -------------------STREET/
VICINITY
SUBDIVISION
CLASSI-
VALUE/
FICATION
SQ.M
BARRIO ROAD
RR
100.00
BARRIO ROAD
10.00
INTERIOR LOTS
A1
5.00
Page 218
RDO NO. 56
CALAMBA, LAGUNA
BARANGAY: MABACAN
128-91
31-July-1992
VICINITY
SUBDIVISION
CLASSI-
VALUE/
FICATION
SQ.M
BARRIO ROAD
100.00
BARRIO ROAD
RR
150.00
BARRIO ROAD
20.00
INTERIOR LOTS
A1
10.00
BARANGAY: MASIIT
---------------------------------------------- --------------------------------------------- -------------------- -------------------STREET/
VICINITY
SUBDIVISION
CLASSI-
VALUE/
FICATION
SQ.M
BARRIO ROAD
150.00
BARRIO ROAD
RR
200.00
BARRIO ROAD
10.00
INTERIOR LOTS
5.00
BARANGAY: PALIPARAN
---------------------------------------------- --------------------------------------------- -------------------- -------------------STREET/
VICINITY
SUBDIVISION
CLASSI-
VALUE/
FICATION
SQ.M
BARRIO ROAD
RR
100.00
BARRIO ROAD
80.00
BARRIO ROAD
10.00
BARRIO ROAD
A1
5.00
MT. MAPULA
A1
2.00
BARANGAY: PEREZ
---------------------------------------------- --------------------------------------------- -------------------- -------------------STREET/
VICINITY
SUBDIVISION
CLASSI-
VALUE/
FICATION
SQ.M
BARRIO ROAD
RR
60.00
BARRIO ROAD
50.00
BARRIO ROAD
10.00
INTERIOR LOTS
A1
5.00
MT LUYONG
A1
2.00
MT BULALO
A1
2.00
Page 219
RDO NO. 56
CALAMBA, LAGUNA
BARANGAY: POBLACION
128-91
31-July-1992
VICINITY
SUBDIVISION
CLASSI-
VALUE/
FICATION
SQ.M
P BURGOS ZAMORA
CR
350.00
RR
300.00
J P RIZAL SAMONTE
CR
400.00
SAMONTE ROXAS
RR
300.00
SAMONTE J P RIZAL
CR
400.00
ROXAS ST SAMONTE
RR
300.00
CLARK ST J BONDOC ST
J P RIZAL BONIFACIO
CR
350.00
CR
350.00
ZAMORA ST ALVELA ST
BONIFACIO J P RIZAL
RR
300.00
MABINI ST S ROXAS
GEN LUNA
CR
350.00
MABINI ST S ROXAS
SAN ISIDRO ST
RR
300.00
M H DEL PILAR
BURGOS P GOMEZ
RR
300.00
WILSON ST J V BRION
P BURGOS GOMEZ
RR
300.00
BONIFACIO ST
P BURGOS ZAMORA
RR
300.00
P BURGOS ST
RR
300.00
P BURGOS ST
INTERIOR LOTS
RR
250.00
P GOMEZ ST
BONIFACIO J P RIZAL
RR
300.00
P GOMEZ ST
BALAYHANGIN
RR
250.00
SAN ISIDRO
GL
BARANGAY: PRINZA
---------------------------------------------- --------------------------------------------- -------------------- -------------------STREET/
VICINITY
SUBDIVISION
CLASSI-
VALUE/
FICATION
SQ.M
NATIONAL ROAD
RR
250.00
RR
250.00
INTERIOR LOTS
RR
200.00
BARRIO ROAD
20.00
INTERIOR LOTS
A1
5.00
VICINITY
SUBDIVISION
CLASSI-
VALUE/
FICATION
SQ.M
BARRIO ROAD
RR
200.00
BARRIO ROAD
150.00
BARRIO ROAD
GP
100.00
INTERIOR LOTS
A1
20.00
BARRIO ROAD
60.00
Page 220
RDO NO. 56
CALAMBA, LAGUNA
128-91
31-July-1992
VICINITY
SUBDIVISION
CLASSI-
VALUE/
FICATION
SQ.M
NATIONAL ROAD
RR
200.00
NATIONAL ROAD
100.00
BARRIO ROAD
10.00
INTERIOR LOTS
A1
5.00
Page 221
RDO NO. 56
CALAMBA, LAGUNA
Page 222
RDO NO. 56
CALAMBA, LAGUNA
I-3/apmd-fet
Page 223
DEPARTMENT OF FINANCE
Manila
DEPARTMENT ORDER NO. 127-91
August 30, 1991
SUBJECT:
TO
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 propeties located in each zone or area upon consultation with
competent appraisers.
By virtue of said authority, the Commissioner of Internal Revenue has determined
the zonal values of real properties located in the municipality of Calamba, Laguna under
jurisdiction of Revenue District Office No. 37A, Revenue Region No. 4C, San Pablo City,
Laguna after a public hearing was conducted on July 10, 1991 for the purpose. This Order
is issued to implement zonal values for land and improvements in the case of condominiums/
townhouses, commercial and industrial buildings as shown in Annex "A" hereof 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 values shall be used as basis for computing the internal revenue tax.
(original signed)
JESUS P. ESTANISLAO
Secretary of Finance
RECOMMENDED BY:
(original signed)
JOSE U. ONG
Commissioner of Internal Revenue
Page224
DEFINITION OF TERMS
RESIDENTIAL
COMMERCIAL
INDUSTRIAL
AGRICULTURAL
GENERAL PURPOSE
VICINITY
CLASSIFICATION LEGEND:
RR
Residential Regular
RC
Residential Condominium
CC - Commercial Condominium
CR
Commercial Regular
- Industrial
Agricultural
-Institutional
APD
GL -Government Land
Development
GP -General Purpose
Page225
RDO NO. 56
CALAMBA, LAGUNA
127-91
31-July-1992
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
750.00
CR
1,000.00
GP
450.00
200.00
MAHARLIKA SUBD
RR
650.00
STA. FE SUBD
RR
650.00
SHANGRILA SUBD
RR
750.00
BARANGAY: BANADERO
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
600.00
GP
300.00
50.00
BARANGAY: BANLIC
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
600.00
CR
950.00
GP
300.00
50.00
BARANGAY: BARANDAL
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
200.00
GP
95.00
45.00
BARANGAY: BATINO
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
Page226
RR
300.00
GP
200.00
80.00
RDO NO. 56
CALAMBA, LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: BUBUYAN
127-91
31-July-1992
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
100.00
GP
50.00
20.00
BARANGAY: BUCAL
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
800.00
CR
1,200.00
800.00
GP
450.00
200.00
BARRETTO SUBD
RR
750.00
PAMANA HOMES
RR
1,000.00
BARANGAY: BUNGGO
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
90.00
GP
50.00
A1
15.00
BARANGAY: BUROL
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
90.00
GP
50.00
20.00
BARANGAY: CAMALIGAN
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
Page227
RR
150.00
GP
75.00
30.00
RDO NO. 56
CALAMBA, LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: CANLUBANG
127-91
31-July-1992
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
CERIS I & II
RR
750.00
CR
1,100.00
750.00
GP
400.00
200.00
RR
950.00
BARANGAY: CROSSING
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
5,000.00
CR
6,000.00
BARANGAY: HALANG
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
1,000.00
CR
1,500.00
750.00
GP
450.00
200.00
EL DANDA SUBD
RR
1,000.00
GARDE SUBD
RR
700.00
LAKEVIEW SUBD
RR
800.00
LAZARO CPD
RR
1,000.00
BARANGAY: HORNALAN
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
Page228
RR
85.00
GP
50.00
15.00
RDO NO. 56
CALAMBA, LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
127-91
31-July-1992
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
90.00
GP
50.00
20.00
BARANGAY: LA MESA
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
300.00
GP
150.00
50.00
BARANGAY: LAGUERTA
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
100.00
GP
65.00
20.00
BARANGAY: LAWA
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
600.00
350.00
GP
300.00
150.00
BARANGAY: LECHERIA
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
LAZARO COMPOUND
Page229
RR
600.00
CR
750.00
GP
400.00
200.00
RR
500.00
RDO NO. 56
CALAMBA, LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: LINGGA
127-91
31-July-1992
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
LAZARO COMPOUND
RR
550.00
CR
750.00
GP
300.00
150.00
RR
500.00
BARANGAY: LOOC
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
350.00
GP
250.00
100.00
BARANGAY: MABATO
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
90.00
GP
50.00
15.00
BARANGAY: MAJADA
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
400.00
150.00
GP
100.00
65.00
BARANGAY: MAKILING
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
Page230
RR
750.00
350.00
GP
250.00
150.00
RDO NO. 56
CALAMBA, LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: MAPAGONG
127-91
31-July-1992
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
750.00
550.00
GP
350.00
200.00
BARANGAY: MASILI
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
450.00
CR
900.00
GP
200.00
75.00
BARANGAY: MAUNONG
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
150.00
GP
75.00
30.00
BARANGAY: MAYAPA
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
800.00
CR
1,100.00
500.00
GP
400.00
200.00
CALAMBA HILLS 1 2
RR
900.00
ST. CHRISTOPHER
RR
750.00
Page231
RDO NO. 56
CALAMBA, LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
127-91
31-July-1992
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
800.00
CR
1,000.00
400.00
GP
300.00
200.00
MODERN VILLAGE
RR
600.00
MARIVEL VILLAGE
RR
600.00
RIZAL VILLAGE
RR
600.00
RODRIGUEZ SUBD
RR
600.00
RR
600.00
BARANGAY: PALINGON
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
500.00
GP
250.00
80.00
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
300.00
GP
150.00
30.00
BARANGAY: PANSOL
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
1,150.00
CR
1,350.00
700.00
GP
600.00
300.00
L AND D SUBD
RR
950.00
MIRAMONTE SUBD.
RR
1,000.00
SUMMERVILLE SUBD
RR
950.00
VILLA PANSOL
RR
950.00
VILLA PILAR
RR
750.00
VILLA TERESITA
RR
1,000.00
Page232
RDO NO. 56
CALAMBA, LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: PARIAN
127-91
31-July-1992
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
1,350.00
CR
1,700.00
800.00
GP
750.00
300.00
LAZARO CPD
RR
800.00
NORVILLE SUBD
RR
800.00
PERPETUAL SUBD
RR
800.00
RODRIGUEZ SUBD
RR
950.00
TNH COMPOUND
RR
800.00
VILLA VALENTINA
RR
800.00
RR
800.00
Page233
RDO NO. 56
CALAMBA, LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: POBLACION
127-91
31-July-1992
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
950.00
CR
1,250.00
RR
750.00
CR
900.00
RR
2,500.00
CR
3,500.00
RR
1,500.00
CR
2,000.00
RR
950.00
CR
1,100.00
BANDOLA SUBD
RR
650.00
BORJA SUBD
RR
675.00
CAILLES ST
RR
750.00
CHIPECO SUBD
DEL PILAR ST
CR
950.00
RR
1,000.00
RR
2,000.00
CR
2,500.00
DNE COMPOUND
RR
800.00
DOLOR SUBD
RR
650.00
ELEPANTO ST
RR
2,000.00
CR
2,500.00
RR
750.00
CR
950.00
ELEJORDE ST
ELASIGUE SUBD
RR
950.00
ELEPANO SUBD I II
RR
1,000.00
GENERAL LIM ST
J P RIZAL ST
RR
2,500.00
CR
3,000.00
RR
2,500.00
CR
3,500.00
JULIANO SUBD
RR
800.00
KINSVILLE SUBD
RR
800.00
LASANAS ST
RR
1,000.00
CR
1,200.00
RR
2,500.00
CR
3,500.00
RR
800.00
LEUREOLA SUBD
RR
900.00
MERCADO ST
RR
2,500.00
CR
3,000.00
RR
1,000.00
CR
1,500.00
MAXMAR SUBD
RR
650.00
MA SOLEDAD SUBD
RR
675.00
PACIANO RIZAL ST
RR
750.00
PABALAN ST
RR
2,500.00
CR
3,000.00
RR
1,200.00
CR
2,000.00
RR
650.00
LOPEZ JAENA ST
MABINI ST
ROMAN SANTOS ST
STO. DOMINGO SUBD
Page234
RDO NO. 56
CALAMBA, LAGUNA
RR
Page235
700.00
RDO NO. 56
CALAMBA, LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: PRINZA
127-91
31-July-1992
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
250.00
GP
100.00
45.00
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
100.00
GP
60.00
20.00
BARANGAY: REAL
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
ATDRMAN SUBD
RR
800.00
CR
1,100.00
550.00
GP
300.00
150.00
RR
700.00
BARANGAY: SAIMSIM
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
180.00
GP
90.00
30.00
BARANGAY: SAMPIRUHAN
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
500.00
GP
250.00
50.00
CARDINAL VILLAGE
RR
500.00
FAMILY VILLAGE
RR
500.00
Page236
RDO NO. 56
CALAMBA, LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
127-91
31-July-1992
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
MA SOLEDAD SUBD
RR
500.00
GP
400.00
180.00
RR
600.00
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
LAUREOLA SUBD
RR
800.00
CR
1,100.00
GP
600.00
350.00
RR
900.00
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
600.00
CR
950.00
GP
400.00
200.00
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
300.00
150.00
GP
100.00
60.00
BARANGAY: SUCOL
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
Page237
RR
450.00
CR
750.00
GP
150.00
50.00
RDO NO. 56
CALAMBA, LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: TULO
127-91
31-July-1992
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
750.00
500.00
GP
400.00
200.00
BARANGAY: TURBINA
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
750.00
350.00
GP
250.00
150.00
BARANGAY: ULANGO
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
150.00
GP
80.00
20.00
BARANGAY: UWISAN
------------------------------------------ ------------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSI-
1ST REV.
FICATION
ZV/SQ.M.
RR
270.00
GP
120.00
40.00
Page238
RDO NO. 56
CALAMBA, LAGUNA
IN THE
CLASSIFICATIONS
PRESCRIBED
FOR
PRESCRIBED
FOR THE
THE
ADJACENT
APPROVED
OF
REAL
PARTICULAR
SAME
LISTING
ZONAL
NO
CLASSIFICATION,
CLASS OF
BARANGAY
OF
PROPERTY),
OF
REAL
SIMILAR
VALUES
VALUE
THE
ZONAL
PROPERTY
CONDITIONS
HAS
(FOR
BEEN
VALUE
LOCATED
SHALL BE
IN
USED.
BARANGAY
OF
OF
BARANGAY
LAND
WHERE
HAS
NO
BEEN
SALE,
EFFECTED,
EXCHANGE
THE
SIMILARLY
SITUATED
PROPERTY
OF
SIMILAR
CONDITIONS,
SHALL
IN
BE
OR
APPROVED
AN
OTHER
ZONAL
ADJACENT
USED.
3. DIVISION OF A BARANGAY.
IN THE EVENT
TWO
OR MORE
EXISTING
THAT AN EXISTING
BARANGAYS,
BARANGAY
THE
ZONAL
BE
USED
SHALL
VALUES
FOR
PRESCRIBED
THE
FOR
THE
NEWLY
CREATED
LOCATED
BARANGAY.
4. COMMERCIAL
ALL
IN
REAL
STREET / BARANGAY /
PREDOMINANTLY
"COMMERCIAL"
ZONE,
"COMMERCIAL"
FOR PURPOSES
OF
THE
SHALL
ZONAL
USE
BE
OF
WHICH
CONSIDERED
ARE
AS
VALUATION.
THE
TITLE IS
IF
THE
DETERMININ
VALUE OF THE
A
OR
AND TOWNHOUSES,
CCT
TITLE
OR
IS
AND IMPROVEMENTS
THE
ARRIVING
BUILDING
SHALL
CONDOMINIUM
A TCT
OR
THE
ZONAL
OF THE
BE
LAND
TREATED AS
CERTIFICATE
TRANSFER
SHALL BE GIVEN
GROUND
AT
THE VALUE
OF
TITLE.
CERTIFICATE
OF
VALUES
AS
FOR
WELL
ONE, IF THE
HOWEVER,
TITLE,
LAND
SEPARATE.
Page239
RDO NO. 56
CALAMBA, LAGUNA
ARE
AREAS
IDENTIFIED
AS
BOARD
BE
E.G.
(HLURB).
CERTIFIED
TO
IF IT IS
AS
SUCH
AREAS
UTILIZED
BY
FOR
HOUSING AND
THE
FOR
PRIORITY
LAND
SOCIAL
PROPER
USE
HOUSING
GOVERNMENT
HOUSING AUTHORITY
(NHA) ETC.
ZONAL
VALUES
INTERNAL
ESTABLISHED
COMPUTING
ALL
REVENUE
GAINS TAX
HEREIN
TAXES PROVIDED
OTHER
SHALL
DISPOSITIONS OF
CAPITAL
INCLUDING
OF
"PACTO DE RETRO"
APLLY
IN
FORMS
REAL
ASSETS
CONDITIONAL
HEREIN ESTABLISHED.
OR
MARKET VALUE AS
SHOWN
IN
THE
Page240
TO
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 propeties located in each zone or area upon consultation with
competent appraisers.
By virtue of said authority, the Commissioner of Internal Revenue has determined
the zonal values of real properties located in the municipality of Bay, Laguna under
jurisdiction of Revenue District Office No. 37A, Revenue Region No. 4C, San Pablo City,
Laguna after a public hearing was conducted on October 10, 1990 for the purpose. This Order
is issued to implement zonal values for land and improvements in the case of condominiums/
townhouses, commercial and industrial buildings as shown in Annex "A" hereof 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 values shall be used as basis for computing the internal revenue tax.
This Order shall take effect immediately.
(original signed)
JESUS P. ESTANISLAO
Secretary of Finance
RECOMMENDED BY:
(original signed)
JOSE U. ONG
Commissioner of Internal Revenue
Page 241
DEFINITION OF TERMS
RESIDENTIAL
COMMERCIAL
INDUSTRIAL
AGRICULTURAL
GENERAL PURPOSE
VICINITY
CLASSIFICATION LEGEND:
RR - RESIDENTIAL REGULAR
RC - RESIDENTIAL CONDOMINIUM
CR - COMMERCIAL REGULAR
CC - COMMERCIAL CONDOMINIUM
I - INDUSTRIAL
X - INSTITUTIONAL
GL - GOVERNMENT LAND
GP - GENERAL PURPOSE
- AGRICULTURAL LAND
(PRODUCTIVE)
A1 - AGRICULTURAL LAND
(UNPRODUCTIVE)
APD - AREA FOR PRIORITY
DEVELOPMENT
Page 242
RDO NO. 56
(formerly RDO 37A-Bay, Laguna)
PROVINCE: LAGUNA
CALAMBA, LAGUNA
NATIONAL HIGHWAY
RR
RR
GP
A
RR
CR
400.00
300.00
200.00
60.00
400.00
500.00
GP
A
300.00
90.00
BARANGAY: PUYPUY
--------------------------------------------- ------------------------------------------ ------------------- ------------------STREET/
CLASSIVALUE/
VICINITY
SUBDIVISION
FICATION
SQ.M.
--------------------------------------------- ------------------------------------------ ------------------- ------------------BARANGAY ROAD
RR
100.00
GP
75.00
A
25.00
BARANGAY: MASAYA
--------------------------------------------- ------------------------------------------ ------------------- ------------------STREET/
CLASSIVALUE/
VICINITY
SUBDIVISION
FICATION
SQ.M.
--------------------------------------------- ------------------------------------------ ------------------- ------------------ASIAVILLE SUBD
RR
350.00
JUBILEE VILLE SUBD
RR
350.00
RR
200.00
GP
120.00
A
40.00
BARANGAY: PACIANO RIZAL
--------------------------------------------- ------------------------------------------ ------------------- ------------------STREET/
CLASSIVALUE/
VICINITY
SUBDIVISION
FICATION
SQ.M.
--------------------------------------------- ------------------------------------------ ------------------- ------------------BARANGAY ROAD
RR
GP
A
Page 243
350.00
100.00
40.00
RDO NO. 56
CALAMBA, LAGUNA
75.00
20.00
RR
GP
A
300.00
100.00
30.00
60.00
RDO NO. 56
CALAMBA, LAGUNA
600.00
500.00
600.00
500.00
600.00
500.00
CARILLO ST
CR
RR
CR
X
RR
600.00
500.00
600.00
600.00
500.00
DIMASUAY
CR
RR
600.00
500.00
PUNZALAN ST
BONIFACIO ST
TRINIDAD ST
TANALEGA ST
BARANGAY: TAGUMPAY
--------------------------------------------- ------------------------------------------ ------------------- ------------------STREET/
CLASSIVALUE/
VICINITY
SUBDIVISION
FICATION
SQ.M.
--------------------------------------------- ------------------------------------------ ------------------- ------------------BARANGAY ROAD
RR
100.00
GP
50.00
A
25.00
Page 245
500.00
RDO NO. 56
CALAMBA, LAGUNA
50.00
25.00
BARANGAY: CALO
--------------------------------------------- ------------------------------------------ ------------------- ------------------STREET/
CLASSIVALUE/
VICINITY
SUBDIVISION
FICATION
SQ.M.
--------------------------------------------- ------------------------------------------ ------------------- ------------------BARANGAY ROAD
RR
500.00
GP
200.00
A
50.00
BARANGAY: SAN ISIDRO
--------------------------------------------- ------------------------------------------ ------------------- ------------------STREET/
CLASSIVALUE/
VICINITY
SUBDIVISION
FICATION
SQ.M.
--------------------------------------------- ------------------------------------------ ------------------- ------------------BARANGAY ROAD
RR
GP
A
200.00
50.00
25.00
BARANGAY: DILA
--------------------------------------------- ------------------------------------------ ------------------- ------------------STREET/
CLASSIVALUE/
VICINITY
SUBDIVISION
FICATION
SQ.M.
--------------------------------------------- ------------------------------------------ ------------------- ------------------BARANGAY ROAD
RR
250.00
GP
150.00
A
RR
CR
GP
A
NATIONAL HIGHWAY
Page 246
25.00
400.00
500.00
200.00
100.00
RDO NO. 56
CALAMBA, LAGUNA
RDO NO. 56
CALAMBA, LAGUNA
Page 248
TO
the Commissioner of
zones
or areas
Internal
amended
Revenue
into
market value of the real propeties located in each zone or area upon consultation with
competent appraisers.
By virtue of said authority, the Commissioner of Internal Revenue has determined
the zonal values of real properties located in the municipality of Binan, Los Banos,
and Sta. Rosa under the jurisdiction of Revenue District Office No. 37A, Revenue Region No. 4C,
San Pablo City, Laguna after public hearing was conducted on October 10, 1990 for the purpose.
This Order is issued to implement zonalv alues for land and improvements in the case of
condominiums/townhouses, commercial andindustrial building as shown in Annex "A" hereof
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 values shall be used as basis for computing the internal revenue tax.
This Order shall take effect immediately.
(ORIGINAL SIGNED)
JESUS P. ESTANISLAO
RECOMMENDED BY:
(ORIGINAL SIGNED)
JOSE U. ONG
COMMISSIONER OF INTERNAL REVENUE
Page 249
DEFINITION OF TERMS
RESIDENTIAL
COMMERCIAL
INDUSTRIAL
AGRICULTURAL
GENERAL PURPOSE
VICINITY
CLASSIFICATION LEGEND:
RR - RESIDENTIAL REGULAR
CC - COMMERCIAL CONDOMINIUM
RC - RESIDENTIAL CONDOMINIUM
CR - COMMERCIAL REGULAR
I - INDUSTRIAL
X - INSTITUTIONAL
GL - GOVERNMENT LAND
- AGRICULTURAL LAND
(PRODUCTIVE)
A1 - AGRICULTURAL LAND
GP - GENERAL PURPOSE
(UNPRODUCTIVE)
APD - AREA FOR PRIORITY
DEVELOPMENT
Page 250
INITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------ --------------------------------------- -------------------- -------------------BARANGAY ROAD
RR
750.00
CR
GP
1,000.00
250.00
CARBERN VILLAGE
A
RR
150.00
550.00
RHODAS SUBD
RR
800.00
VICINITY
CLASSIFICATION
INITIAL
ZV/SQ.M.
10.00
GP
25.00
BARANGAY: BAMBANG
------------------------------------------ --------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
INITIAL
ZV/SQ.M.
800.00
GP
A
150.00
100.00
JAMAICA SUBD
RR
550.00
NATIONAL HIGHWAY
RR
CR
800.00
1,000.00
BARANGAY: BANGKAL
------------------------------------------ --------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
INITIAL
ZV/SQ.M.
Page 251
RR
GP
500.00
150.00
100.00
CALAMBA,
RDO NO. 56 (Formerly RDO No.
37-A) LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: LOS BAOS, LAGUNA
D.O. No.
Effectivity Date
8-91
16-Nov-1991
VICINITY
FICATION
ZV/SQ.M.
2,000.00
GP
A
300.00
150.00
DEMARSES SUBD
MARY MOUNT SUBD
RR
RR
600.00
700.00
RAYMUNDO CMP
RR
600.00
STA. FE SUBD
UMALI SUBD
RR
RR
600.00
700.00
BARANGAY: BAYOG
------------------------------------------ --------------------------------------- -------------------- -------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
150.00
150.00
BARANGAY: LALAKE
------------------------------------------ --------------------------------------- -------------------- -------------------CLASSI-
INITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------ --------------------------------------- -------------------- -------------------BARANGAY ROAD
RR
650.00
GP
A
200.00
60.00
GL
SUBDIVISION (FILESTATE)
NATIONAL HIGHWAY
Page 252
RR
RR
1,200.00
800.00
CR
1,000.00
CALAMBA,
RDO NO. 56 (Formerly RDO No.
37-A) LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: LOS BAOS, LAGUNA
D.O. No.
Effectivity Date
8-91
16-Nov-1991
VICINITY
FICATION
ZV/SQ.M.
2,000.00
BARANGAY: MAAHAS
------------------------------------------ --------------------------------------- -------------------- -------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
150.00
CLEMENTE SUBD
A
RR
50.00
500.00
MAHARLIKA VILLAGE
MAKILING HEIGHTS
RR
RR
500.00
700.00
BARANGAY: MAKILING
------------------------------------------ --------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
INITIAL
ZV/SQ.M.
150.00
50.00
BARANGAY: MALINTA
------------------------------------------ --------------------------------------- -------------------- -------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
Page 253
GP
A
100.00
40.00
CR
1,000.00
CALAMBA,
RDO NO. 56 (Formerly RDO No.
37-A) LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: LOS BAOS, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: MAYONDON
8-91
16-Nov-1991
VICINITY
FICATION
ZV/SQ.M.
100.00
BERNARDO VIL
A
RR
40.00
500.00
LURCIANO VIL
RR
500.00
BARANGAY: POB-BAYBAYIN/TIMUGIN
------------------------------------------ --------------------------------------- -------------------- -------------------CLASSI-
INITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
----------------------------------------------------------------------------------- -------------------- -------------------AQUINO
BURGOS
RR
RR
900.00
800.00
DE PASUPIL
RR
900.00
LOPEZ JAENA
LOPEZ JAENA
RR
RR
800.00
900.00
RR
1,100.00
M. PALIS
CR
RR
1,350.00
1,000.00
MABINI
CR
RR
1,100.00
800.00
PANTUA
RR
900.00
REVILLEZA
RIZAL
RR
RR
900.00
1,100.00
LUNA
MARKET SITE
CR
1,250.00
VILLEGAS
RR
CR
900.00
1,200.00
BAYBAYIN/TIMUGAN
GP
400.00
A
GL
100.00
Page 254
CALAMBA,
RDO NO. 56 (Formerly RDO No.
37-A) LAGUNA
PROVINCE: LAGUNA
MUNICIPALITY: LOS BAOS, LAGUNA
D.O. No.
Effectivity Date
BARANGAY: POB-BAYBAYIN/TIMUGIN
8-91
16-Nov-1991
VICINITY
FICATION
ZV/SQ.M.
VICINITY
CLASSIFICATION
INITIAL
ZV/SQ.M.
RR
CR
400.00
100.00
30.00
VICINITY
CLASSIFICATION
INITIAL
ZV/SQ.M.
RR
CR
750.00
1,350.00
GP
250.00
A
RR
70.00
500.00
RR
CR
1,000.00
1,500.00
RR
500.00
BARANGAY: TADLAK
------------------------------------------ --------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
INITIAL
ZV/SQ.M.
RR
GP
500.00
150.00
50.00
BARANGAY: TUNTUNGIN
------------------------------------------ --------------------------------------- -------------------- -------------------STREET/SUBDIVISION
VICINITY
CLASSIFICATION
INITIAL
ZV/SQ.M.
RR
GP
400.00
100.00
HILLSIDE VIL
A
RR
50.00
500.00
PLEASANT VIL
RR
700.00
Page 255
CALAMBA,
RDO NO. 56 (Formerly RDO No.
37-A) LAGUNA
PROVINCE: LAGUNA
CERTAIN GUIDELINES IN THE IMPLEMENTATION
OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 56-CALAMBA, LAGUNA
(formerly RDO NO. 37A)
1. NO PREVIOUS SALE OF PROPETY OF A PARTICULAR CLASSIFICATION.
WHERE IN THE APPROVED LISTING OF ZONAL VALUES (FOR VARIOUS CLASSIFICATIONS OF
REAL PROPERTY), NO VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION,
THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASS OF REAL PROPERTY LOCATED IN THE
ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE USED.
2. NO PREVIOUS SALE OF PROPERTY OF ANY CLASSIFICATION.
IN A BARANGAY WHERE NO SALE, EXCHANGE OR OTHER DISPOSITION OF LAND HAS BEEN
EFFECTED, THE APPROVED ZONAL VALUE OF A SIMILARLY SITUATED PROPERTY IN AN
ADJACENT BARANGAY OF SIMILAR CONDITIONS, SHALL BE USED.
3. DIVISION OF A BARANGAY.
IN THE EVENT THAT AN EXISTING BARANGAY IS DIVIDED INTO TWO OR MORE BARANGAYS,
THE ZONAL VALUES PRESCRIBED FOR THE EXISTING BARANGAY SHALL BE USED FOR THE
NEWLY CREATED BARANGAY.
4. COMMERCIAL
ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/BARANGAY/
ZONE, THE USE OF WHICH ARE PREDOMINANTLY "COMMERCIAL" SHALL BE CONSIDERED AS
"COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION.
5. VALUES OF CONDOMINIUMS AND TOWNHOUSES.
IN DETERMINING
TOWNHOUSES THE VALUE OF THE LAND AS WELL AS THE VALUE OF THE BUILDING SHALL
BE TREATED AS ONE, IF THE TITLE IS A CCT OR CONDOMINIUM CERTIFICATE OF TITLE.
HOWEVER, IF THE TITLE IS A TCT OR TRANSFER CERTIFICATE OF TITLE, LAND AND IMPROVEMENTS SHALL BE GIVEN SEPARATE VALUES.
THE GROUND FLOOR OF A CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL AND 20%
OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.
Page 256
CALAMBA,
RDO NO. 56 (Formerly RDO No.
37-A) LAGUNA
PROVINCE: LAGUNA
6. AREA FOR PRIORITY DEVELOPMENT (APD).
THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS
SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLURB). IF IT IS UTILIZED FOR
SOCIAL HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNMENT AGENCY
E.G. PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP), NATIONAL HOUSING
AUTHORITY (NHA) ETC.
7. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.
THE ZONAL VALUES ESTABLISHED HEREIN SHALL APLLY IN COMPUTING ALL INTERNAL
REVENUE TAXES PROVIDED THAT THE CAPITAL GAINS TAX FROM SALES, EXCHANGES, OR
OTHER DISPOSITIONS OF REAL PROPERTY LOCATED IN MUNICIPALITIES OF BINAN, CABUYAO,
LOS BANOS AND STA. ROSA,
PROVINCE OF LAGUNA
I-3/apmd-fet
Page 257
TO
Section 16(e) of the Tax Code, as amended by Presidential Decree No. 1994,
authorises the Commissioner of Internal Revenue to divide the Philippines into different
zones or areas and determine for internal revenue tac purposes, the fair market value of
the real properties located in each zone or area upon consultation with competent
appraisers.
By virtue of said authority, the Commissiner of Internal Revenue has
determine the zonal values of real properties located in the municipalities of Alaminos,
Cavinti and Sta. Cruz, Laguna, under Revenue District No. 37, Revenue Region No. 4C,
San Pablo City, after a public hearing was conducted on July 24, 1990 for the purpose.
This Order is issued to implement zonal values for land as shown in
Annex "A" hereof to be used in computing any internal revenue tax.
In case the gross sellling 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.
This Order shall take effect immediately.
(original signed)
JESUS P. ESTANISLAO
RECOMMENDED BY:
(original signed)
VICTOR A DEOFERIO, JR.
Officer-In-Charge
Page 258
DEFINITION OF TERMS
RESIDENTIAL
COMMERCIAL
INDUSTRIAL
AGRICULTURAL
GENERAL PURPOSE
VICINITY
CLASSIFICATION LEGEND:
RR - RESIDENTIAL REGULAR
CC - COMMERCIAL CONDOMINIUM
RC - RESIDENTIAL CONDOMINIUM
CR - COMMERCIAL REGULAR
A - AGRICULTURAL LAND
(PRODUCTIVE)
A1 - AGRICULTURAL LAND
(UNPRODUCTIVE)
APD - AREA FOR PRIORITY
DEVELOPMENT
I X GL GP -
INDUSTRIAL
INSTITUTIONAL
GOVERNMENT LAND
GENERAL PURPOSE
Page 259
Page 260
A
RR
RR
A
A1
30.00
200.00
150.00
20.00
10.00
BARANGAY: JASAAN
------------------------------------------- ------------------------------------------ -------------------- -----------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- ------------------------------------------ -------------------- -----------------ALL LOTS
INTERIOR LOTS
RR
80.00
INTERIOR LOTS
A1
8.00
BARANGAY: LABUIN
------------------------------------------- ------------------------------------------ -------------------- -----------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
------------------------------------------- ------------------------------------------ -------------------- -----------------ALL LOTS
ALONG NATIONAL ROAD
CR
400.00
ALONG NATIONAL ROAD
RR
300.00
ALONG NATIONAL ROAD
I
150.00
ALONG BARANGAY ROAD
A
20.00
ALONG NATIONAL ROAD
A
25.00
ALONG BARANGAY ROAD
RR
200.00
INTERIOR LOTS
RR
100.00
INTERIOR LOTS
A1
15.00
Page 261
Page 262
Page 263
L TALEON MANAS
A MABINI J CAILLES
GUEVARRA AVE REGIDOR
BURGOS VALENZUELA
A REGIDOR SARIO ST
FLORES LAGUNA DE BAY
CAILLES MABINI ST
N FALCON AGUIRRE ST
AGUIRRE ST DE LEON
J DE LEON KAMATOY
MH DEL PILAR GUEVARRA
Page 264
RR
RR
CR
CR
RR
RR
RR
CR
CR
RR
RR
700.00
700.00
1,200.00
1,200.00
700.00
200.00
700.00
1,200.00
950.00
600.00
700.00
RR
100.00
Page 265
Page 266
Page 267
2-91
16-Sept-1991
-----------------INITIAL
ZV/SQ.M.
-----------------500.00
500.00
500.00
600.00
500.00
600.00
600.00
700.00
350.00
350.00
350.00
200.00
350.00
50.00
35.00
============
Page 268
I-3/apmd-fet
Page 269
TO
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 values of the real
properties located in ech zone or area upon consultation with competent appraisers.
By virtues o f said authority, the
Commissioner of Internal Revenue has
determined the zonal values of real properties located in the Municipality of Calamba, Province
of Laguna, under Revenue District No. 37A, Revenue Region 4C, San Pablo City, after a public
hearing was conducted on August 28, 1989 for the purpose. This Order is issued to implement
zonal values for land as shown in Annex "A" hereof to be used in computing any internal
revenue tax.
In case the gross selling price or the market values as shown in
the schedule of values of the Provincial or City Assessors is higher than the zonal values
established herein, such values shall be used as basis for computing the internal revenue tax.
This Order shall take effect immediately.
(original signed)
VICTOR C. MACALINCAG
Acting Secretary of Finance
RECOMMENDED BY:
(original signed)
JOSE U. ONG
Commissioner of Internal Revenue
Page270
DEFINITION OF TERMS
RESIDENTIAL
COMMERCIAL
INDUSTRIAL
AGRICULTURAL
GENERAL PURPOSE
VICINITY
CLASSIFICATION LEGEND:
CODE
RR
RC
CR
A
APD
CLASSIFICATION
Residential REgular
Residential Condominium
Commercial Regular
Agricultural
Area for Priority Development
CODE
CC
I
X
GL
GP
CLASSIFICATION
Commercial Condominium
Industrial
Institutional
Government Land
General Purpose
Page271
RDO NO. 56
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
BARANGAY: SAIMSIM
Effectivity Date
--------------------------------------------------- -------------------------------------- --------------------CLASSISTREET/SUBDIVISION
VICINITY
FICATION
--------------------------------------------------- -------------------------------------- --------------------RR
GP
A
BARANGAY: CAMALIGAN
--------------------------------------------------- -------------------------------------- --------------------CLASSISTREET/SUBDIVISION
VICINITY
FICATION
--------------------------------------------------- -------------------------------------- --------------------RR
GP
A
BARANGAY: LA MESA
--------------------------------------------------- -------------------------------------- --------------------CLASSISTREET/SUBDIVISION
VICINITY
FICATION
--------------------------------------------------- -------------------------------------- --------------------RR
GP
A
BARANGAY: MAUNONG
--------------------------------------------------- -------------------------------------- --------------------CLASSISTREET/SUBDIVISION
VICINITY
FICATION
--------------------------------------------------- -------------------------------------- --------------------RR
GP
A
BARANGAY: BARANDAL
--------------------------------------------------- -------------------------------------- --------------------CLASSISTREET/SUBDIVISION
VICINITY
FICATION
--------------------------------------------------- -------------------------------------- --------------------RR
GP
A
Page272
47-89
08-March-1990
---------------------INITIAL
ZV/SQ.M.
---------------------80.00
50.00
15.00
---------------------INITIAL
ZV/SQ.M.
---------------------80.00
50.00
15.00
---------------------INITIAL
ZV/SQ.M.
---------------------100.00
70.00
15.00
---------------------INITIAL
ZV/SQ.M.
---------------------100.00
65.00
15.00
---------------------INITIAL
ZV/SQ.M.
---------------------100.00
65.00
15.00
RDO NO. 56
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: PRINZA
47-89
08-March-1990
---------------------INITIAL
ZV/SQ.M.
---------------------100.00
65.00
15.00
---------------------INITIAL
ZV/SQ.M.
---------------------100.00
65.00
15.00
---------------------INITIAL
ZV/SQ.M.
---------------------80.00
50.00
5.00
---------------------INITIAL
ZV/SQ.M.
---------------------80.00
50.00
5.00
Page273
RDO NO. 56
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
47-89
08-March-1990
---------------------INITIAL
ZV/SQ.M.
---------------------80.00
50.00
10.00
---------------------INITIAL
ZV/SQ.M.
---------------------70.00
30.00
A
10.00
BARANGAY: LAGUERTA
--------------------------------------------------- -------------------------------------- --------------------- ---------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------------- -------------------------------------- --------------------- ---------------------ALL LOTS
RR
100.00
GP
65.00
A
15.00
Page274
RDO NO. 56
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
47-89
08-March-1990
---------------------INITIAL
ZV/SQ.M.
---------------------100.00
70.00
20.00
---------------------INITIAL
ZV/SQ.M.
---------------------400.00
80.00
20.00
---------------------INITIAL
ZV/SQ.M.
---------------------500.00
800.00
250.00
120.00
25.00
BARANGAY: LOOC
--------------------------------------------------- -------------------------------------- --------------------- ---------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------------- -------------------------------------- --------------------- ---------------------ALL LOTS
RR
200.00
GP
50.00
A
15.00
Page275
RDO NO. 56
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: UWISAN
47-89
08-March-1990
---------------------INITIAL
ZV/SQ.M.
---------------------150.00
20.00
10.00
---------------------INITIAL
ZV/SQ.M.
---------------------550.00
850.00
300.00
40.00
---------------------INITIAL
ZV/SQ.M.
---------------------250.00
30.00
15.00
---------------------INITIAL
ZV/SQ.M.
---------------------450.00
75.00
50.00
I
320.00
BARANGAY: TURBINA
--------------------------------------------------- -------------------------------------- --------------------- ---------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------------- -------------------------------------- --------------------- ---------------------ALL LOTS
SO GENUINO ICE PLANT
RR
250.00
GP
60.00
A
25.00
I
180.00
Page276
RDO NO. 56
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: MAKILING
47-89
08-March-1990
---------------------INITIAL
ZV/SQ.M.
---------------------400.00
100.00
70.00
250.00
---------------------INITIAL
ZV/SQ.M.
---------------------400.00
100.00
70.00
250.00
---------------------INITIAL
ZV/SQ.M.
---------------------150.00
40.00
10.00
---------------------INITIAL
ZV/SQ.M.
---------------------500.00
1,000.00
250.00
220.00
150.00
Page277
RDO NO. 56
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: MAPAGONG
LEONOR VIL I
LEONOR VIL II
ONE SUBD
KINSVILLE SUBD
VILLA SILANGAN
ELASIGUE SUBD
Page278
47-89
08-March-1990
---------------------INITIAL
ZV/SQ.M.
---------------------400.00
100.00
70.00
---------------------INITIAL
ZV/SQ.M.
---------------------400.00
900.00
50.00
30.00
---------------------INITIAL
ZV/SQ.M.
---------------------400.00
700.00
50.00
30.00
---------------------INITIAL
ZV/SQ.M.
---------------------500.00
750.00
250.00
480.00
500.00
550.00
600.00
600.00
450.00
RDO NO. 56
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
47-89
08-March-1990
---------------------INITIAL
ZV/SQ.M.
---------------------550.00
1,000.00
200.00
150.00
---------------------INITIAL
ZV/SQ.M.
---------------------300.00
350.00
25.00
10.00
---------------------INITIAL
ZV/SQ.M.
---------------------450.00
600.00
120.00
90.00
---------------------INITIAL
ZV/SQ.M.
---------------------450.00
100.00
80.00
BARANGAY: SAMPIRUHAN
--------------------------------------------------- -------------------------------------- --------------------- ---------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------------- -------------------------------------- --------------------- ---------------------CARDINAL VILL
RR
450.00
FAMILY VILLAGE
RR
450.00
CR
550.00
GP
80.00
A
50.00
Page279
RDO NO. 56
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: CROSSING
47-89
08-March-1990
---------------------INITIAL
ZV/SQ.M.
---------------------600.00
500.00
600.00
450.00
600.00
1,200.00
300.00
200.00
---------------------INITIAL
ZV/SQ.M.
---------------------600.00
600.00
650.00
600.00
500.00
600.00
1,000.00
250.00
80.00
BARANGAY: BUCAL
--------------------------------------------------- -------------------------------------- --------------------- ---------------------CLASSIINITIAL
STREET/SUBDIVISION
VICINITY
FICATION
ZV/SQ.M.
--------------------------------------------------- -------------------------------------- --------------------- ---------------------BARRETO SUBD
MAZAPAN N E BARRETTO
RR
500.00
PAMANA HOMES I
ELEM SCHOOL
RR
600.00
PAMANA HOMES II
RR
600.00
CR
1,000.00
GP
250.00
A
80.00
Page280
RDO NO. 56
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
47-89
08-March-1990
Page281
1,000.00
250.00
80.00
RDO NO. 56
PROVINCE: LAGUNA
MUNICIPALITY: CALAMBA
D.O. No.
Effectivity Date
BARANGAY: POBLACION
47-89
08-March-1990
BELARMINO ST
ALONZO ST
LOPEZ JAENA ST
JULIANO SUBD
LAUREOLA SUBD
DOLOR SUBD
STO. DOMINGO SUBD
MAXMAR SUBD
BANDOLA SUBD
ELEPANO SUBD I
ELEPANO SUBD II
MA SOLEDAD SUBD
BORJA SUBD
CHIPECO SUBD
Page282
1,500.00
800.00
1,000.00
800.00
1,000.00
2,500.00
3,000.00
400.00
600.00
450.00
450.00
430.00
400.00
450.00
450.00
380.00
400.00
600.00
RDO NO. 56
PROVINCE: LAGUNA
CERTAIN GUIDELINES IN THE IMPLEMENTATION
OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 56-CALAMBA, LAGUNA
(formerly RD NO. 37A-CALAMBA, LAGUNA)
1. NO PREVIOUS SALE OF PROPERTY OF A PARTICULAR CLASSIFICATION.
WHERE IN THE APPROVED LISTING OF ZONAL VALUES (FOR VARIOUS CLASSIFICATIONS
OF REAL PROPERTY), NO VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATIONS,
THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASS OF REAL PROPERTY LOCATED IN THE
ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE USED.
2. NO PREVIOUS SALE OF PROPERTY OF ANY CLASSIFICATION
IN A BARANGAY WHERE NO SALE, EXCHANGE OR OTHER DISPOSITION OF LAND HAS
BEEN EFFECTED, THE APPROVED ZONAL VALUE OF A SIMILARLY SITUATED PROPERTY IN AN
ADJACENT BARANGAY OF SIMILAR CONDITIONS, SHALL BE USED.
+++++++++++++++++++++++++++++++++++
IN THE EVENT THAT AN EXISTING BARANGAY IS DIVIDED INTO TWO OR MORE BARANGAYS,
THE ZONAL VALUES PRESCRIBED FOR THE EXISTING BARANGAY SHALL BE USED FOR THE
NEWLY CREATED BARANGAY.
4. COMMERCIAL.
ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET / BARANGAY/
ZONE, THE USE OF WHICH ARE PREDOMINANTLY "COMMERCIAL" SHALL BE CONSIDERED AS
"COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION.
5. VALUES OF CONDOMINIUMS AND TOWNHOUSES.
IN DETERMINING OR ARRIVING AT THE ZONAL VALUES FOR CONDOMINIUMS AND
TOWNHOUSES, THE VALUE OF THE LAND AS WELL AS THE VALUE OF THE BUILDING SHALL
BE TREATED AS ONE, IF THE TITLE IS A CCT OR CONDOMINIUM CERTIFICATE OF TITLE,
HOWEVER, IF THE TITLE IS A TCT OR TRANSFER CERTIFICATE OF TITLE, LAND AND
IMPROVEMENTS SHALL BE GIVEN SEPARATE VALUES.
THE GROUND FLOOR OF A CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL AND 20%
OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.
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PROVINCE: LAGUNA
6. AREA FOR PRIORITY DEVELOPMENT (APD).
THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEELOPMENT CERTIFIED TO AS
SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLURB). IF IT IS UTILIZED FOR
SOCIAL HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNMENT AGENCY
E.G. PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY
(NHA), ETC.
7. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.
THE ZONL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL
REVENUE TAXES PROVIDED THAT THE CAPITAL GAINS TAX FROM SALES, EXCHANGES, OR
OTHER DISPOSITIONS OF REAL PROPERTY LOCATED IN CALAMBA, LAGUNA CLASSIFIED AS
CAPITAL ASSETS, INCLUDING "PACTO DE RETRO" SALES AND OTHER FORMS OF CONDITIONAL
SALES BY INDIVIDUALS, ESTATES AND TRUSTS, SHALL BE TAXED AT THE RATE OF 5% BASED
ON THE GROSS SELLING PRICE, IF THE CONSIDERATION IS HIGHER THAN THE ZONAL VALUES
HEREIN ESTABLISHED.
PROVIDED HOWEVER THAT THE VALUE OF THE PROPERTY TO BE USED IN COMPUTING
ALL INTERNAL REVENUE TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY
THE COMMISSIONER OF INTERNAL REVENUE (I.E. ZONAL VALUES) OR (2) THE FAIR MARKET
VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL AND CITY ASSESSORS,
WHICH EVER IS HIGHER.
I-3/apmd-fpt
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