Republic of the Philippines

PROVINCE OF NUEVA VIZCAYA

Municipality of Bayombong
-o0o-

SANGGUNIANG PANLALAWI GAN

Excerpt from the Journal of the 12th Regular Session of the 9th Sangguniang Panlalawigan of
Nueva Vizcaya held at the Session Hall, People’s Hall, Capitol Compound, Bayombong, Nueva
Vizacya on September 19, 2016, from 9:00 a.m. to 12:26 p.m.

P R E S E N T:

HON. EPIFANIO LD. GALIMA, JR. Vice Governor and Presiding Officer
HON. NESTOR M. SEVILLENA Presiding Officer Pro Tempore
HON, JOHNNY B. LIBAN Floor Leader
HON. PEPITO D. BALGOS Assistant Floor Leader
HON. PATRICIO F. DUMLAO, JR. Member
HON. ELMA PINAO-AN LEJAO Member
HON. DELBERT D. TIDANG, SR. Member
HON. EDGARDO C. BALGOS Member
HON. ROLAND M. CARUB, LL.B. Member
HON. WILSON D. SALAS Member
HON. FLODEMONTE S. GERDAN Member
HON. VICTOR B. GINES, JR. Pres., LnB, Nueva Vizcaya Chapter
HON. PRESCILLA ONG MARCOS Pres., PCL, Nueva Vizcaya Chapter

A B S E N T: None

X-------------------------------------------------X
TAX ORDINANCE NO. 2016-007

AN ORDINANCE ADOPTING AND AUTHORIZING THE 2017 SCHEDULE OF FAIR

MARKET VALUES, ASSESSMENT LEVELS AND DEPRECIATION FOR THE
DIFFERENT CLASSES OF REAL PROPERTIES SITUATED IN THE PROVINCE OF
NUEVA VIZCAYA AS THE BASIS FOR THE GENERAL REVISION OF PROPERTY
ASSESSMENTS.

WHEREAS, Section 219 of RA 7160 mandates that the provincial, city or municipal assessor
shall undertake a General Revision of real property assessments once every three (3) years;

WHEREAS, for this purpose, the Provincial Assessor, in consultation with the Municipal
Assessors shall prepare the schedule of fair market values for the different kinds and classes of
real properties located within the province of Nueva Vizcaya

WHEREAS per average 2014 Consumer Price Index (CPI) published by the National Statistics
Authority, prices increased by 25.1% from the last General Revision of year 2009 or six years
from the last approved Schedule of Fair Market Values;

WHEREAS, this increase in consumer prices it is hereby adopted as the increase in Real
Property prices in the Province of Nueva Vizcaya and shall constitute its 2017 Schedule of Fair
Market Values.

1
WHEREAS, the appraisal, assessment, levy and collection of real property tax shall be guided
by the following fundamental principles under Section 198 of the Local Government Code where
(a) real property shall be appraised at its current and fair market value, (b) real property shall be
classified for assessment purposes on the basis of its actual use, (c) real property shall be
assessed on the basis of a uniform classification within each local government unit, (d) the
appraisal, assessment, levy and collection of real property tax shall not be let to any private
person, and (e) the appraisal and assessment of real property shall be equitable;

WHEREAS, the 2017 Schedule of Fair Market Values, Assessment Levels and Depreciation for
the different classes of Real Property situated in the Province of Nueva Vizcaya has undergone
public consultation, and found to be in accordance with existing rules and regulations, hence
recommended for adoption and shall be used only for real property taxation purposes and is not
binding or controlling to real property buyers and sellers in an open market be it private or
government;

NOW, THEREFORE, on motion of Hon. Patricio F. Dumlao, Jr., unanimously seconded, -

BE IT ORDAINED BY THE SANGGUNIANG PANLALAWIGAN OF NUEVA

VIZCAYA IN SESSION THAT:

Section 1. The 2017 Schedule of Fair Market Values, Assessment Levels, Deviations and
Depreciation for the different classes of Real Properties in the Province of Nueva Vizcaya
formulated, prepared, and submitted by the Office of the Provincial Assessor, is hereby adopted
and its application authorized, to wit:
CHAPTER I
SCHEDULE OF FAIR MARKET VALUES OF DIFFERENT
REAL PROPERTIES IN THE PROVINCE OF NUEVA VIZCAYA

SECTION 1. DEFINITION OF TERMS. When used in this Ordinance (Section 199,

RA 7160):
a) "Acquisition Cost" for newly-acquired machinery not yet depreciated and appraised
within the year of its purchase, refers to the actual cost of the machinery to its present owner,
plus the cost of transportation, handling, and installation at the present site;
b) "Actual Use" refers to the purpose for which the property is principally or predominantly
utilized by the person in possession thereof;
c) "Ad Valorem Tax" is a levy on real property determined on the basis of a fixed
proportion of the value of the property;
d) "Agricultural Land" is land devoted principally to the planting of trees, raising of crops,
livestock and poultry, dairying, salt making, inland fishing and similar aquacultural activities,
and other agricultural activities, and is not classified as mineral, timber, residential, commercial
or industrial land;
e) "Appraisal" is the act or process of determining the value of property as of a specific date
for a specific purpose;
f) "Assessment" is the act or process of determining the value of a property, or proportion
thereof subject to tax, including the discovery, listing, classification, and appraisal of properties;
g) "Assessment Level" is the percentage applied to the fair market value to determine the
taxable value of the property;
h) "Assessed Value" is the fair market value of the real property multiplied by the
assessment level. It is synonymous to taxable value;
i) "Commercial Land" is land devoted principally for the object of profit and is not
classified as agricultural, industrial, mineral, timber, or residential land;
j) "Depreciated Value" is the value remaining after deducting depreciation from the
acquisition cost;
k) "Economic Life" is the estimated period over which it is anticipated that a machinery or
equipment may be profitably utilized;
l) "Fair Market Value" is the price at which a property may be sold by a seller who is not
compelled to sell and bought by a buyer who is not compelled to buy;

2
 m) "Improvement" is a valuable addition made to a property or an amelioration in its
condition, amounting to more than a mere repair or replacement of parts involving capital
expenditures and labor, which is intended to enhance its value, beauty or utility or to adapt it for
new or further purposes;
n) "Industrial Land" is land devoted principally to industrial activity as capital investment
and is not classified as agricultural, commercial, timber, mineral or residential land;
o) “Interested Party” is one who would be benefitted by the estate, such as an heir, or one
who has claim against the estate, such as a creditor. This interest furthermore, must be natural
and direct, not merely indirect or contingent. (Supreme Court Decision G.R. No. 174680)
p) "Machinery" embraces machines, equipment, mechanical contrivances, instruments,
appliances or apparatus which may or may not be attached, permanently or temporarily, to the
real property. It includes the physical facilities for production, the installations and appurtenant
service facilities, those which are mobile, self-powered or self-propelled, and those not
permanently attached to the real property which are actually, directly, and exclusively used to
meet the needs of the particular industry, business or activity and which by their very nature and
purpose are designed for, or necessary to its manufacturing, mining, logging, commercial,
industrial or agricultural purposes;
q) "Mineral Lands" are lands in which minerals, metallic or non-metallic, exist in sufficient
quantity or grade to justify the necessary expenditures to extract and utilize such materials;
r) “Real Property” includes all the rights, interests, and benefits related to the ownership of
real estate (RA 9646);
s) "Reassessment" is the assigning of new assessed values to property, particularly real
estate, as the result of a general, partial, or individual reappraisal of the property;
t) "Remaining Economic Life" is the period of time expressed in years from the date of
appraisal to the date when the machinery becomes valueless;
u) "Remaining Value" is the value corresponding to the remaining useful life of the
machinery;
v) "Replacement or Reproduction Cost" is the cost that would be incurred on the basis of
current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a
new replica of the property on the basis of current prices with the same or closely similar
material; and
w) “Residential Land” is land principally devoted to habitation.
x) “Timber/Forest Land” is land identified as forest or reserved area by the government,
which may or may not be granted to a concessionaire, licensee, lessee or permitee;

SECTION 2. SCHEDULE OF FAIR MARKET VALUES FOR LANDS. The following

schedule of fair market values shall be applied based on the different classes of lands in the
Province of Nueva Vizcaya. For multiple uses of a single class of land, the Market or Unit value
appropriate to each of the multiple uses shall apply. All properties that do not fall within the
Schedule of Fair Market Values shall be independently assessed at its current status or condition
using deed of conveyances, construction costs, contracts, market prices, market rents, and other
documents/sources supporting the current market value of the property.

1.1 Agricultural Lands and its Improvements per Hectare (per sq.m. as indicated)

A Ambagui
Actual Use Aritao Bagabag Bambang
Castaneda o
Banana L 1 188,000 125,000 219,000 200,000 200,000
Banana L 2 125,000 81,000 156,000 131,000 131,000
Banana L 3 81,000 63,000 100,000 81,000 81,000
Citrus L EB 1 375,000 375,000 375,000 375,000 375,000
Citrus L EB 2 313,000 313,000 350,000 313,000 313,000
Citrus L EB 3 250,000 250,000 275,000 250,000 250,000
Citrus L EB 4 213,000 213,000 250,000 213,000 213,000
Citrus L FB 1 751,000 751,000 751,000 751,000 751,000
Citrus L FB 2 626,000 626,000 688,000 626,000 626,000

3
Citrus L FB 3 500,000 500,000 525,000 500,000 500,000
Citrus L FB 4 438,000 438,000 475,000 438,000 438,000
Citrus L NB 1 125,000 125,000 150,000 275,000 188,000
Citrus L NB 2 100,000 100,000 113,000 250,000 156,000
Citrus L NB 3 75,000 75,000 94,000 225,000 125,000
Citrus L NB 4 50,000 50,000 63,000 188,000 106,000
Coconut L 1 188,000 163,000 219,000 200,000 200,000
Coconut L 2 163,000 125,000 188,000 175,000 175,000
Coconut L 3 113,000 100,000 150,000 138,000 138,000
Coffee L EB 1 113,000 113,000 188,000 125,000 125,000
Coffee L EB 2 94,000 94,000 125,000 106,000 106,000
Coffee L FB 1 240,000 240,000 275,000 250,000 250,000
Coffee L FB 2 193,000 193,000 250,000 219,000 219,000
Coffee L FB 3 144,000 144,000 225,000 188,000 188,000
Coffee L FB 4 113,000 113,000 188,000 156,000 156,000
Coffee L NB 1 75,000 81,000 125,000 100,000 63,000
Coffee L NB 2 56,000 69,000 94,000 88,000 50,000
Cogonal L 1 50,000 50,000 50,000 50,000 50,000
Cogonal L 2 44,000 44,000 44,000 44,000 44,000
Corn L 1 125,000 119,000 150,000 131,000 131,000
Corn L 2 113,000 106,000 125,000 119,000 119,000
Corn L 3 100,000 100,000 119,000 106,000 106,000
Corn L 4 88,000 88,000 106,000 94,000 94,000
Eroded 0 0 0 0 0
Fruit Bearing Tree L EB 1 250,000 125,000 375,000 138,000 125,000
Fruit Bearing Tree L EB 2 188,000 94,000 125,000 125,000 94,000
Fruit Bearing Tree L EB 3 125,000 88,000 100,000 100,000 88,000
Fruit Bearing Tree L EB 4 63,000 81,000 88,000 88,000 81,000
Fruit Bearing Tree L FB 1 500,000 500,000 626,000 563,000 500,000
Fruit Bearing Tree L FB 2 438,000 438,000 563,000 500,000 438,000
Fruit Bearing Tree L FB 3 375,000 375,000 438,000 438,000 375,000
Fruit Bearing Tree L FB 4 313,000 313,000 375,000 375,000 313,000
Fruit Bearing Tree L NB 1 125,000 188,000 188,000 200,000 188,000
Fruit Bearing Tree L NB 2 113,000 156,000 156,000 163,000 156,000
Fruit Bearing Tree L NB 3 100,000 125,000 125,000 150,000 125,000
Fruit Bearing Tree L NB 4 88,000 94,000 94,000 125,000 94,000
Fish Pond 1 (sq.m.) 260 260 260 260 260
Fish Pond 2 (sq.m.) 140 140 140 140 140
Fish Pond 3 (sq.m.) 50 50 60 50 50
Forest Zone 1 63,000 63,000 63,000 63,000 63,000
Forest Zone 2 50,000 50,000 50,000 50,000 50,000
Forest Zone 3 38,000 38,000 38,000 38,000 38,000
Grazing L 1 50,000 50,000 50,000 50,000 50,000
Grazing L 2 44,000 44,000 44,000 44,000 44,000
Irrig Canal Conc Lin 1 275,000 250,000 400,000 400,000 400,000
Irrig Canal Conc Lin 2 250,000 225,000 375,000 375,000 375,000
Irrig Canal Conc Lin 3 225,000 188,000 350,000 350,000 350,000
Irrig Canal Earth 1 188,000 138,000 300,000 300,000 300,000
Irrig Canal Earth 2 125,000 113,000 250,000 250,000 250,000
Irrig Canal Earth 3 113,000 100,000 188,000 188,000 188,000
Mango LEB 1 438,000 250,000 438,000 438,000 438,000
Mango LEB 2 313,000 188,000 313,000 313,000 313,000
Mango LEB 3 250,000 125,000 250,000 250,000 250,000
Mango LFB 1 938,000 563,000 938,000 938,000 938,000
Mango LFB 2 751,000 438,000 751,000 751,000 751,000

4
Mango LFB 3 563,000 313,000 563,000 563,000 563,000
Mango LNB 1 188,000 188,000 250,000 313,000 188,000
Mango LNB 2 125,000 125,000 225,000 250,000 156,000
Mango LNB 3 75,000 75,000 150,000 188,000 125,000
Piggery 1 (sq.m.) 400 400 400 400 400
Piggery 2 (sq.m.) 300 300 300 300 300
Pineapple L 1 626,000 626,000 626,000 626,000 626,000
Pineapple L 2 500,000 500,000 500,000 500,000 500,000
Pineapple L 3 375,000 375,000 375,000 375,000 375,000
Pineapple L 4 250,000 250,000 250,000 250,000 250,000
Poultry 1 (sq.m.) 380 380 380 380 380
Poultry 2 (sq.m.) 280 280 350 280 280
Production L 1 100,000 100,000 119,000 119,000 119,000
Production L 2 88,000 88,000 100,000 100,000 100,000
Production L 3 75,000 75,000 81,000 81,000 81,000
Production L 4 63,000 63,000 63,000 63,000 63,000
Production L 5 50,000 50,000 50,000 50,000 50,000
Production L 6 38,000 38,000 38,000 38,000 38,000
RL Irrig 1 275,000 250,000 400,000 400,000 400,000
RL Irrig 2 250,000 225,000 375,000 375,000 375,000
RL Irrig 3 225,000 188,000 350,000 350,000 350,000
RL Irrig 4 188,000 138,000 300,000 300,000 300,000
RL Irrig 5 125,000 113,000 250,000 250,000 250,000
RL Irrig 6 113,000 100,000 188,000 188,000 188,000
RL Unirrig 1 150,000 131,000 213,000 213,000 213,000
RL Unirrig 2 131,000 113,000 188,000 188,000 188,000
RL Unirrig 3 113,000 88,000 163,000 150,000 150,000
RL Unirrig 4 100,000 63,000 138,000 113,000 113,000
RL Upland 1 63,000 63,000 88,000 63,000 63,000
RL Upland 2 56,000 56,000 81,000 56,000 56,000
RL Upland 3 50,000 50,000 63,000 50,000 50,000
S Potato L 1 94,000 94,000 100,000 106,000 100,000
S Potato L 2 75,000 75,000 81,000 88,000 94,000
S Potato L 3 63,000 63,000 69,000 75,000 75,000
S Potato L 4 50,000 50,000 56,000 63,000 63,000
Stoney L 1 25,000 25,000 25,000 81,000 25,000
Stoney L 2 19,000 19,000 19,000 69,000 19,000
Stoney L 3 12,510 12,510 12,510 56,000 12,510
Swampy L 1 25,000 25,000 25,000 81,000 25,000
Swampy L 2 19,000 19,000 19,000 69,000 19,000
Swampy L 3 12,510 12,510 12,510 56,000 12,510
Tree Plantation L 1 438,000 438,000 475,000 438,000 438,000
Tree Plantation L 2 313,000 313,000 350,000 313,000 313,000
Tree Plantation L 3 250,000 250,000 300,000 250,000 250,000
Tree Plantation L 4 188,000 188,000 225,000 188,000 188,000
Veg L 1 125,000 119,000 175,000 131,000 131,000
Veg L 2 113,000 106,000 150,000 119,000 119,000
Veg L 3 100,000 100,000 125,000 106,000 106,000
Veg L 4 88,000 88,000 113,000 94,000 94,000
Water Impounding Area 1 25,000 25,000 25,000 81,000 25,000
Water Impounding Area 2 19,000 19,000 19,000 69,000 19,000
Water Impounding Area 3 12,510 12,510 12,510 56,000 12,510
Cemetery 1 (sq.m.) 380 380 1,380 1,250 1,250
Cemetery 2 (sq.m.) 250 250 630 500 630
Cemetery 3 (sq.m.) 190 190 500 380 500

5
Cemetery 4 (sq.m.) 130 130 380 250 380
Cemetery 5 (sq.m.) 90 90 250 190 250
Cemetery 6 (sq.m.) 60 60 190 130 130
Char 1 (sq.m.) 380 380 1,380 1,250 1,250
Char 2 (sq.m.) 250 250 630 500 630
Char 3 (sq.m.) 190 190 500 380 500
Char 4 (sq.m.) 130 130 380 250 380
Char 5 (sq.m.) 90 90 250 190 250
Char 6 (sq.m.) 60 60 190 130 130
Comm Lot 1 (sq.m.) 380 380 1,380 1,250 1,250
Comm Lot 2 (sq.m.) 250 250 630 500 630
Comm Lot 3 (sq.m.) 190 190 500 380 500
Comm Lot 4 (sq.m.) 130 130 380 250 380
Comm Lot 5 (sq.m.) 90 90 250 190 250
Comm Lot 6 (sq.m.) 60 60 190 130 130
Cultural 1 (sq.m.) 380 380 1,380 1,250 1,250
Cultural 2 (sq.m.) 250 250 630 500 630
Cultural 3 (sq.m.) 190 190 500 380 500
Cultural 4 (sq.m.) 130 130 380 250 380
Cultural 5 (sq.m.) 90 90 250 190 250
Cultural 6 (sq.m.) 60 60 190 130 130
Educ 1 (sq.m.) 380 380 1,380 1,250 1,250
Educ 2 (sq.m.) 250 250 630 500 630
Educ 3 (sq.m.) 190 190 500 380 500
Educ 4 (sq.m.) 130 130 380 250 380
Educ 5 (sq.m.) 90 90 250 190 250
Educ 6 (sq.m.) 60 60 190 130 130
GOCC 1 (sq.m.) 380 380 1,380 1,250 1,250
GOCC 2 (sq.m.) 250 250 630 500 630
GOCC 3 (sq.m.) 190 190 500 380 500
GOCC 4 (sq.m.) 130 130 380 250 380
GOCC 5 (sq.m.) 90 90 250 190 250
GOCC 6 (sq.m.) 60 60 190 130 130
Govt 1 (sq.m.) 380 380 1,380 1,250 1,250
Govt 2 (sq.m.) 250 250 630 500 630
Govt 3 (sq.m.) 190 190 500 380 500
Govt 4 (sq.m.) 130 130 380 250 380
Govt 5 (sq.m.) 90 90 250 190 250
Govt 6 (sq.m.) 60 60 190 130 130
Hospital 1 (sq.m.) 380 380 1,380 1,250 1,250
Hospital 2 (sq.m.) 250 250 630 500 630
Hospital 3 (sq.m.) 190 190 500 380 500
Hospital 4 (sq.m.) 130 130 380 250 380
Hospital 5 (sq.m.) 90 90 250 190 250
Hospital 6 (sq.m.) 60 60 190 130 130
Industrial L 1 (sq.m.) 380 380 1,380 1,250 1,250
Industrial L 2 (sq.m.) 250 250 630 500 630
Industrial L 3 (sq.m.) 190 190 500 380 500
Industrial L 4 (sq.m.) 130 130 380 250 380
Industrial L 5 (sq.m.) 90 90 250 190 250
Industrial L 6 (sq.m.) 60 60 190 130 130
L Water D 1 (sq.m.) 380 380 1,380 1,250 1,250
L Water D 2 (sq.m.) 250 250 630 500 630
L Water D 3 (sq.m.) 190 190 500 380 500
L Water D 4 (sq.m.) 130 130 380 250 380

6
L Water D 5 (sq.m.) 90 90 250 190 250
L Water D 6 (sq.m.) 60 60 190 130 130
Religious 1 (sq.m.) 380 380 1,380 1,250 1,250
Religious 2 (sq.m.) 250 250 630 500 630
Religious 3 (sq.m.) 190 190 500 380 500
Religious 4 (sq.m.) 130 130 380 250 380
Religious 5 (sq.m.) 90 90 250 190 250
Religious 6 (sq.m.) 60 60 190 130 130
Res Lot 1 (sq.m.) 380 380 1,380 1,250 1,250
Res Lot 2 (sq.m.) 250 250 630 500 630
Res Lot 3 (sq.m.) 190 190 500 380 500
Res Lot 4 (sq.m.) 130 130 380 250 380
Res Lot 5 (sq.m.) 90 90 250 190 250
Res Lot 6 (sq.m.) 60 60 190 130 130
Road Lot 1 (sq.m.) 380 380 1,380 1,250 1,250
Road Lot 2 (sq.m.) 250 250 630 500 630
Road Lot 3 (sq.m.) 190 190 500 380 500
Road Lot 4 (sq.m.) 130 130 380 250 380
Road Lot 5 (sq.m.) 90 90 250 190 250
Road Lot 6 (sq.m.) 60 60 190 130 130

Bayom- Dupax Dupax

Actual Use Diadi Kasibu
bong del Sur del Norte
Banana L 1 200,000 188,000 188,000 188,000 188,000
Banana L 2 131,000 125,000 125,000 125,000 125,000
Banana L 3 81,000 81,000 81,000 81,000 81,000
Citrus L EB 1 375,000 375,000 375,000 375,000 375,000
Citrus L EB 2 313,000 313,000 313,000 313,000 313,000
Citrus L EB 3 250,000 250,000 250,000 250,000 250,000
Citrus L EB 4 213,000 219,000 213,000 213,000 213,000
Citrus L FB 1 751,000 751,000 751,000 751,000 751,000
Citrus L FB 2 626,000 626,000 626,000 626,000 626,000
Citrus L FB 3 500,000 500,000 500,000 500,000 500,000
Citrus L FB 4 438,000 438,000 438,000 438,000 438,000
Citrus L NB 1 188,000 219,000 188,000 188,000 188,000
Citrus L NB 2 156,000 200,000 163,000 163,000 156,000
Citrus L NB 3 125,000 188,000 125,000 125,000 125,000
Citrus L NB 4 106,000 175,000 100,000 88,000 63,000
Coconut L 1 200,000 188,000 188,000 188,000 163,000
Coconut L 2 175,000 150,000 150,000 150,000 125,000
Coconut L 3 138,000 113,000 113,000 113,000 100,000
Coffee L EB 1 125,000 113,000 113,000 113,000 113,000
Coffee L EB 2 106,000 94,000 94,000 94,000 94,000
Coffee L FB 1 250,000 240,000 240,000 240,000 240,000
Coffee L FB 2 219,000 193,000 193,000 193,000 193,000
Coffee L FB 3 188,000 144,000 144,000 144,000 144,000
Coffee L FB 4 156,000 113,000 113,000 113,000 113,000
Coffee L NB 1 63,000 94,000 63,000 106,000 56,000
Coffee L NB 2 50,000 75,000 38,000 100,000 44,000
Cogonal L 1 50,000 50,000 50,000 50,000 50,000
Cogonal L 2 44,000 44,000 44,000 44,000 44,000
Corn L 1 131,000 138,000 131,000 131,000 150,000
Corn L 2 119,000 125,000 119,000 119,000 125,000

7
Corn L 3 106,000 113,000 106,000 106,000 113,000
Corn L 4 94,000 100,000 94,000 94,000 100,000
Eroded 0 0 0 0 0
Fruit Bearing Tree L EB 1 250,000 250,000 150,000 150,000 375,000
Fruit Bearing Tree L EB 2 188,000 188,000 138,000 138,000 313,000
Fruit Bearing Tree L EB 3 125,000 125,000 113,000 113,000 250,000
Fruit Bearing Tree L EB 4 63,000 63,000 100,000 100,000 213,000
Fruit Bearing Tree L FB 1 500,000 500,000 188,000 188,000 751,000
Fruit Bearing Tree L FB 2 438,000 438,000 163,000 163,000 626,000
Fruit Bearing Tree L FB 3 375,000 375,000 144,000 144,000 500,000
Fruit Bearing Tree L FB 4 313,000 313,000 138,000 138,000 438,000
Fruit Bearing Tree L NB 1 125,000 125,000 100,000 100,000 188,000
Fruit Bearing Tree L NB 2 113,000 113,000 88,000 88,000 156,000
Fruit Bearing Tree L NB 3 100,000 100,000 75,000 75,000 125,000
Fruit Bearing Tree L NB 4 88,000 88,000 63,000 63,000 94,000
Fish Pond 1 (sq.m.) 260 310 260 260 260
Fish Pond 2 (sq.m.) 140 190 140 140 140
Fish Pond 3 (sq.m.) 50 130 50 50 50
Forest Zone 1 63,000 63,000 63,000 63,000 75,000
Forest Zone 2 50,000 50,000 50,000 50,000 63,000
Forest Zone 3 38,000 38,000 38,000 38,000 50,000
Grazing L 1 50,000 63,000 50,000 50,000 63,000
Grazing L 2 44,000 50,000 44,000 44,000 50,000
Irrig Canal Conc Lin 1 400,000 275,000 275,000 350,000 438,000
Irrig Canal Conc Lin 2 375,000 250,000 250,000 300,000 375,000
Irrig Canal Conc Lin 3 350,000 225,000 213,000 250,000 313,000
Irrig Canal Earth 1 300,000 200,000 188,000 213,000 250,000
Irrig Canal Earth 2 250,000 175,000 150,000 188,000 188,000
Irrig Canal Earth 3 188,000 150,000 113,000 113,000 125,000
Mango LEB 1 438,000 438,000 438,000 438,000 438,000
Mango LEB 2 313,000 313,000 313,000 313,000 313,000
Mango LEB 3 250,000 250,000 250,000 250,000 250,000
Mango LFB 1 938,000 938,000 938,000 938,000 938,000
Mango LFB 2 751,000 751,000 751,000 751,000 751,000
Mango LFB 3 563,000 563,000 563,000 563,000 563,000
Mango LNB 1 188,000 250,000 188,000 225,000 250,000
Mango LNB 2 156,000 225,000 125,000 188,000 188,000
Mango LNB 3 125,000 213,000 63,000 163,000 125,000
Piggery 1 (sq.m.) 400 400 400 400 500
Piggery 2 (sq.m.) 300 300 300 300 380
Pineapple L 1 626,000 626,000 626,000 626,000 626,000
Pineapple L 2 500,000 500,000 500,000 500,000 500,000
Pineapple L 3 375,000 375,000 375,000 375,000 375,000
Pineapple L 4 250,000 250,000 250,000 250,000 250,000
Poultry 1 (sq.m.) 380 380 380 380 440
Poultry 2 (sq.m.) 280 280 280 280 310
Production L 1 119,000 100,000 100,000 100,000 125,000
Production L 2 100,000 88,000 88,000 88,000 113,000
Production L 3 81,000 75,000 75,000 75,000 100,000
Production L 4 63,000 63,000 63,000 63,000 88,000
Production L 5 50,000 50,000 50,000 50,000 75,000
Production L 6 38,000 38,000 38,000 38,000 63,000
RL Irrig 1 400,000 275,000 275,000 350,000 438,000
RL Irrig 2 375,000 250,000 250,000 300,000 375,000
RL Irrig 3 350,000 225,000 213,000 250,000 313,000

8
RL Irrig 4 300,000 200,000 188,000 213,000 250,000
RL Irrig 5 250,000 175,000 150,000 188,000 188,000
RL Irrig 6 188,000 150,000 113,000 113,000 125,000
RL Unirrig 1 213,000 150,000 150,000 188,000 188,000
RL Unirrig 2 188,000 138,000 131,000 163,000 150,000
RL Unirrig 3 150,000 125,000 113,000 138,000 125,000
RL Unirrig 4 113,000 100,000 100,000 113,000 106,000
RL Upland 1 63,000 75,000 63,000 63,000 88,000
RL Upland 2 56,000 63,000 56,000 56,000 75,000
RL Upland 3 50,000 50,000 50,000 50,000 63,000
S Potato L 1 100,000 94,000 94,000 94,000 100,000
S Potato L 2 94,000 75,000 75,000 75,000 88,000
S Potato L 3 75,000 63,000 63,000 63,000 75,000
S Potato L 4 63,000 50,000 50,000 50,000 63,000
Stoney L 1 25,000 50,000 25,000 25,000 38,000
Stoney L 2 19,000 44,000 19,000 19,000 25,000
Stoney L 3 12,510 38,000 12,510 12,510 12,510
Swampy L 1 25,000 50,000 25,000 25,000 38,000
Swampy L 2 19,000 44,000 19,000 19,000 25,000
Swampy L 3 12,510 38,000 12,510 12,510 12,510
Tree Plantation L 1 438,000 438,000 438,000 438,000 438,000
Tree Plantation L 2 313,000 313,000 313,000 313,000 313,000
Tree Plantation L 3 250,000 250,000 250,000 250,000 250,000
Tree Plantation L 4 188,000 188,000 188,000 188,000 188,000
Veg L 1 131,000 138,000 131,000 131,000 188,000
Veg L 2 119,000 125,000 119,000 119,000 175,000
Veg L 3 106,000 113,000 106,000 106,000 163,000
Veg L 4 94,000 100,000 94,000 94,000 125,000
Water Impounding Area 1 25,000 50,000 25,000 25,000 38,000
Water Impounding Area 2 19,000 44,000 19,000 19,000 25,000
Water Impounding Area 3 12,510 38,000 12,510 12,510 12,510
Cemetery 1 (sq.m.) 1,250 750 750 1,250 1,250
Cemetery 2 (sq.m.) 630 500 380 500 750
Cemetery 3 (sq.m.) 500 380 250 380 380
Cemetery 4 (sq.m.) 380 250 190 250 250
Cemetery 5 (sq.m.) 250 190 130 190 190
Cemetery 6 (sq.m.) 130 130 60 130 130
Char 1 (sq.m.) 1,250 750 750 1,250 1,250
Char 2 (sq.m.) 630 500 380 500 750
Char 3 (sq.m.) 500 380 250 380 380
Char 4 (sq.m.) 380 250 190 250 250
Char 5 (sq.m.) 250 190 130 190 190
Char 6 (sq.m.) 130 130 60 130 130
Comm Lot 1 (sq.m.) 1,250 750 750 1,250 1,250
Comm Lot 2 (sq.m.) 630 500 380 500 750
Comm Lot 3 (sq.m.) 500 380 250 380 380
Comm Lot 4 (sq.m.) 380 250 190 250 250
Comm Lot 5 (sq.m.) 250 190 130 190 190
Comm Lot 6 (sq.m.) 130 130 60 130 130
Cultural 1 (sq.m.) 1,250 750 750 1,250 1,250
Cultural 2 (sq.m.) 630 500 380 500 750
Cultural 3 (sq.m.) 500 380 250 380 380
Cultural 4 (sq.m.) 380 250 190 250 250
Cultural 5 (sq.m.) 250 190 130 190 190
Cultural 6 (sq.m.) 130 130 60 130 130

9
Educ 1 (sq.m.) 1,250 750 750 1,250 1,250
Educ 2 (sq.m.) 630 500 380 500 750
Educ 3 (sq.m.) 500 380 250 380 380
Educ 4 (sq.m.) 380 250 190 250 250
Educ 5 (sq.m.) 250 190 130 190 190
Educ 6 (sq.m.) 130 130 60 130 130
GOCC 1 (sq.m.) 1,250 750 750 1,250 1,250
GOCC 2 (sq.m.) 630 500 380 500 750
GOCC 3 (sq.m.) 500 380 250 380 380
GOCC 4 (sq.m.) 380 250 190 250 250
GOCC 5 (sq.m.) 250 190 130 190 190
GOCC 6 (sq.m.) 130 130 60 130 130
Govt 1 (sq.m.) 1,250 750 750 1,250 1,250
Govt 2 (sq.m.) 630 500 380 500 750
Govt 3 (sq.m.) 500 380 250 380 380
Govt 4 (sq.m.) 380 250 190 250 250
Govt 5 (sq.m.) 250 190 130 190 190
Govt 6 (sq.m.) 130 130 60 130 130
Hospital 1 (sq.m.) 1,250 750 750 1,250 1,250
Hospital 2 (sq.m.) 630 500 380 500 750
Hospital 3 (sq.m.) 500 380 250 380 380
Hospital 4 (sq.m.) 380 250 190 250 250
Hospital 5 (sq.m.) 250 190 130 190 190
Hospital 6 (sq.m.) 130 130 60 130 130
Industrial L 1 (sq.m.) 1,250 750 750 1,250 1,250
Industrial L 2 (sq.m.) 630 500 380 500 750
Industrial L 3 (sq.m.) 500 380 250 380 380
Industrial L 4 (sq.m.) 380 250 190 250 250
Industrial L 5 (sq.m.) 250 190 130 190 190
Industrial L 6 (sq.m.) 130 130 60 130 130
L Water D 1 (sq.m.) 1,250 750 750 1,250 1,250
L Water D 2 (sq.m.) 630 500 380 500 750
L Water D 3 (sq.m.) 500 380 250 380 380
L Water D 4 (sq.m.) 380 250 190 250 250
L Water D 5 (sq.m.) 250 190 130 190 190
L Water D 6 (sq.m.) 130 130 60 130 130
Religious 1 (sq.m.) 1,250 750 750 1,250 1,250
Religious 2 (sq.m.) 630 500 380 500 750
Religious 3 (sq.m.) 500 380 250 380 380
Religious 4 (sq.m.) 380 250 190 250 250
Religious 5 (sq.m.) 250 190 130 190 190
Religious 6 (sq.m.) 130 130 60 130 130
Res Lot 1 (sq.m.) 1,250 750 750 1,250 1,250
Res Lot 2 (sq.m.) 630 500 380 500 750
Res Lot 3 (sq.m.) 500 380 250 380 380
Res Lot 4 (sq.m.) 380 250 190 250 250
Res Lot 5 (sq.m.) 250 190 130 190 190
Res Lot 6 (sq.m.) 130 130 60 130 130
Road Lot 1 (sq.m.) 1,250 750 750 1,250 1,250
Road Lot 2 (sq.m.) 630 500 380 500 750
Road Lot 3 (sq.m.) 500 380 250 380 380
Road Lot 4 (sq.m.) 380 250 190 250 250
Road Lot 5 (sq.m.) 250 190 130 190 190
Road Lot 6 (sq.m.) 130 130 60 130 130

10
 Villaverd
Actual Use Kayapa Quezon Sta Fe Solano
e
Banana L 1 188,000 188,000 188,000 200,000 188,000
Banana L 2 125,000 125,000 125,000 131,000 125,000
Banana L 3 81,000 81,000 81,000 81,000 81,000
Citrus L EB 1 375,000 375,000 375,000 375,000 375,000
Citrus L EB 2 313,000 313,000 313,000 313,000 313,000
Citrus L EB 3 250,000 250,000 250,000 250,000 250,000
Citrus L EB 4 213,000 213,000 213,000 213,000 213,000
Citrus L FB 1 751,000 751,000 751,000 751,000 751,000
Citrus L FB 2 626,000 626,000 626,000 626,000 626,000
Citrus L FB 3 500,000 500,000 500,000 500,000 500,000
Citrus L FB 4 438,000 438,000 438,000 438,000 438,000
Citrus L NB 1 200,000 313,000 250,000 188,000 250,000
Citrus L NB 2 169,000 188,000 188,000 156,000 219,000
Citrus L NB 3 131,000 125,000 125,000 125,000 188,000
Citrus L NB 4 113,000 94,000 94,000 100,000 125,000
Coconut L 1 163,000 200,000 188,000 200,000 200,000
Coconut L 2 125,000 175,000 163,000 175,000 175,000
Coconut L 3 100,000 138,000 113,000 138,000 138,000
Coffee L EB 1 113,000 125,000 113,000 125,000 113,000
Coffee L EB 2 94,000 106,000 94,000 106,000 94,000
Coffee L FB 1 240,000 250,000 240,000 250,000 240,000
Coffee L FB 2 193,000 219,000 193,000 219,000 193,000
Coffee L FB 3 144,000 188,000 144,000 188,000 144,000
Coffee L FB 4 113,000 156,000 113,000 156,000 113,000
Coffee L NB 1 81,000 94,000 63,000 100,000 94,000
Coffee L NB 2 69,000 63,000 50,000 75,000 75,000
Cogonal L 1 50,000 50,000 50,000 50,000 50,000
Cogonal L 2 44,000 44,000 44,000 44,000 44,000
Corn L 1 125,000 125,000 125,000 150,000 131,000
Corn L 2 113,000 113,000 113,000 125,000 119,000
Corn L 3 100,000 100,000 100,000 113,000 106,000
Corn L 4 88,000 88,000 88,000 100,000 94,000
Eroded 0 0 0 0 0
Fruit Bearing Tree L EB 1 250,000 125,000 250,000 188,000 375,000
Fruit Bearing Tree L EB 2 188,000 100,000 188,000 156,000 313,000
Fruit Bearing Tree L EB 3 125,000 88,000 125,000 125,000 250,000
Fruit Bearing Tree L EB 4 63,000 75,000 94,000 94,000 213,000
Fruit Bearing Tree L FB 1 500,000 313,000 438,000 500,000 626,000
Fruit Bearing Tree L FB 2 438,000 250,000 375,000 438,000 500,000
Fruit Bearing Tree L FB 3 375,000 219,000 313,000 375,000 438,000
Fruit Bearing Tree L FB 4 313,000 188,000 250,000 313,000 375,000
Fruit Bearing Tree L NB 1 125,000 88,000 125,000 125,000 250,000
Fruit Bearing Tree L NB 2 113,000 81,000 113,000 94,000 219,000
Fruit Bearing Tree L NB 3 100,000 75,000 100,000 88,000 188,000
Fruit Bearing Tree L NB 4 88,000 63,000 88,000 81,000 125,000
Fish Pond 1 (sq.m.) 260 260 260 260 260
Fish Pond 2 (sq.m.) 140 140 140 140 140
Fish Pond 3 (sq.m.) 50 50 50 50 50
Forest Zone 1 63,000 63,000 63,000 63,000 63,000
Forest Zone 2 50,000 50,000 50,000 50,000 50,000
Forest Zone 3 38,000 38,000 38,000 38,000 38,000
Grazing L 1 50,000 50,000 50,000 50,000 50,000
Grazing L 2 44,000 44,000 44,000 44,000 44,000

11
Irrig Canal Conc Lin 1 250,000 275,000 250,000 400,000 350,000
Irrig Canal Conc Lin 2 225,000 250,000 213,000 375,000 300,000
Irrig Canal Conc Lin 3 188,000 213,000 188,000 350,000 250,000
Irrig Canal Earth 1 138,000 188,000 163,000 300,000 225,000
Irrig Canal Earth 2 113,000 150,000 138,000 250,000 188,000
Irrig Canal Earth 3 100,000 113,000 113,000 188,000 113,000
Mango LEB 1 250,000 438,000 250,000 438,000 438,000
Mango LEB 2 188,000 313,000 188,000 313,000 313,000
Mango LEB 3 125,000 250,000 125,000 250,000 250,000
Mango LFB 1 563,000 938,000 563,000 938,000 938,000
Mango LFB 2 438,000 751,000 438,000 751,000 751,000
Mango LFB 3 313,000 563,000 313,000 563,000 563,000
Mango LNB 1 113,000 313,000 113,000 250,000 250,000
Mango LNB 2 106,000 250,000 188,000 188,000 188,000
Mango LNB 3 100,000 188,000 125,000 125,000 125,000
Piggery 1 (sq.m.) 400 400 400 400 400
Piggery 2 (sq.m.) 300 300 300 300 300
Pineapple L 1 626,000 626,000 626,000 626,000 626,000
Pineapple L 2 500,000 500,000 500,000 500,000 500,000
Pineapple L 3 375,000 375,000 375,000 375,000 375,000
Pineapple L 4 250,000 250,000 250,000 250,000 250,000
Poultry 1 (sq.m.) 380 380 380 380 380
Poultry 2 (sq.m.) 280 280 280 280 280
Production L 1 100,000 100,000 100,000 119,000 100,000
Production L 2 88,000 88,000 88,000 100,000 88,000
Production L 3 75,000 75,000 75,000 81,000 75,000
Production L 4 63,000 63,000 63,000 63,000 63,000
Production L 5 50,000 50,000 50,000 50,000 50,000
Production L 6 38,000 38,000 38,000 38,000 38,000
RL Irrig 1 250,000 275,000 250,000 400,000 350,000
RL Irrig 2 225,000 250,000 213,000 375,000 300,000
RL Irrig 3 188,000 213,000 188,000 350,000 250,000
RL Irrig 4 138,000 188,000 163,000 300,000 225,000
RL Irrig 5 113,000 150,000 138,000 250,000 188,000
RL Irrig 6 100,000 113,000 113,000 188,000 113,000
RL Unirrig 1 131,000 150,000 131,000 213,000 188,000
RL Unirrig 2 113,000 131,000 113,000 188,000 169,000
RL Unirrig 3 88,000 113,000 88,000 150,000 150,000
RL Unirrig 4 63,000 100,000 63,000 113,000 113,000
RL Upland 1 63,000 63,000 63,000 63,000 63,000
RL Upland 2 56,000 56,000 56,000 56,000 56,000
RL Upland 3 50,000 50,000 50,000 50,000 50,000
S Potato L 1 94,000 94,000 94,000 106,000 94,000
S Potato L 2 75,000 75,000 75,000 94,000 75,000
S Potato L 3 63,000 63,000 63,000 75,000 63,000
S Potato L 4 50,000 50,000 50,000 63,000 50,000
Stoney L 1 63,000 63,000 38,000 25,000 25,000
Stoney L 2 50,000 50,000 25,000 19,000 19,000
Stoney L 3 38,000 38,000 12,510 12,510 12,510
Swampy L 1 50,000 31,000 38,000 25,000 25,000
Swampy L 2 38,000 19,000 25,000 19,000 19,000
Swampy L 3 25,000 12,510 12,510 12,510 12,510
Tree Plantation L 1 438,000 438,000 438,000 438,000 438,000
Tree Plantation L 2 313,000 313,000 313,000 313,000 313,000
Tree Plantation L 3 250,000 250,000 250,000 250,000 250,000

12
Tree Plantation L 4 188,000 188,000 188,000 188,000 188,000
Veg L 1 125,000 125,000 125,000 131,000 131,000
Veg L 2 113,000 113,000 113,000 119,000 119,000
Veg L 3 100,000 100,000 100,000 106,000 106,000
Veg L 4 88,000 88,000 88,000 94,000 94,000
Water Impounding Area 1 50,000 31,000 38,000 25,000 25,000
Water Impounding Area 2 38,000 19,000 25,000 19,000 19,000
Water Impounding Area 3 25,000 12,510 12,510 12,510 12,510
Cemetery 1 (sq.m.) 300 750 750 1,250 750
Cemetery 2 (sq.m.) 250 500 380 630 630
Cemetery 3 (sq.m.) 190 380 250 500 500
Cemetery 4 (sq.m.) 130 250 190 380 440
Cemetery 5 (sq.m.) 90 190 130 250 380
Cemetery 6 (sq.m.) 60 130 60 130 310
Char 1 (sq.m.) 300 750 750 1,250 750
Char 2 (sq.m.) 250 500 380 630 630
Char 3 (sq.m.) 190 380 250 500 500
Char 4 (sq.m.) 130 250 190 380 440
Char 5 (sq.m.) 90 190 130 250 380
Char 6 (sq.m.) 60 130 60 130 310
Comm Lot 1 (sq.m.) 300 750 750 1,250 750
Comm Lot 2 (sq.m.) 250 500 380 630 630
Comm Lot 3 (sq.m.) 190 380 250 500 500
Comm Lot 4 (sq.m.) 130 250 190 380 440
Comm Lot 5 (sq.m.) 90 190 130 250 380
Comm Lot 6 (sq.m.) 60 130 60 130 310
Cultural 1 (sq.m.) 300 750 750 1,250 750
Cultural 2 (sq.m.) 250 500 380 630 630
Cultural 3 (sq.m.) 190 380 250 500 500
Cultural 4 (sq.m.) 130 250 190 380 440
Cultural 5 (sq.m.) 90 190 130 250 380
Cultural 6 (sq.m.) 60 130 60 130 310
Educ 1 (sq.m.) 300 750 750 1,250 750
Educ 2 (sq.m.) 250 500 380 630 630
Educ 3 (sq.m.) 190 380 250 500 500
Educ 4 (sq.m.) 130 250 190 380 440
Educ 5 (sq.m.) 90 190 130 250 380
Educ 6 (sq.m.) 60 130 60 130 310
GOCC 1 (sq.m.) 300 750 750 1,250 750
GOCC 2 (sq.m.) 250 500 380 630 630
GOCC 3 (sq.m.) 190 380 250 500 500
GOCC 4 (sq.m.) 130 250 190 380 440
GOCC 5 (sq.m.) 90 190 130 250 380
GOCC 6 (sq.m.) 60 130 60 130 310
Govt 1 (sq.m.) 300 750 750 1,250 750
Govt 2 (sq.m.) 250 500 380 630 630
Govt 3 (sq.m.) 190 380 250 500 500
Govt 4 (sq.m.) 130 250 190 380 440
Govt 5 (sq.m.) 90 190 130 250 380
Govt 6 (sq.m.) 60 130 60 130 310
Hospital 1 (sq.m.) 300 750 750 1,250 750
Hospital 2 (sq.m.) 250 500 380 630 630
Hospital 3 (sq.m.) 190 380 250 500 500
Hospital 4 (sq.m.) 130 250 190 380 440
Hospital 5 (sq.m.) 90 190 130 250 380

13
 Hospital 6 (sq.m.) 60 130 60 130 310
Industrial L 1 (sq.m.) 300 750 750 1,250 750
Industrial L 2 (sq.m.) 250 500 380 630 630
Industrial L 3 (sq.m.) 190 380 250 500 500
Industrial L 4 (sq.m.) 130 250 190 380 440
Industrial L 5 (sq.m.) 90 190 130 250 380
Industrial L 6 (sq.m.) 60 130 60 130 310
L Water D 1 (sq.m.) 300 750 750 1,250 750
L Water D 2 (sq.m.) 250 500 380 630 630
L Water D 3 (sq.m.) 190 380 250 500 500
L Water D 4 (sq.m.) 130 250 190 380 440
L Water D 5 (sq.m.) 90 190 130 250 380
L Water D 6 (sq.m.) 60 130 60 130 310
Religious 1 (sq.m.) 300 750 750 1,250 750
Religious 2 (sq.m.) 250 500 380 630 630
Religious 3 (sq.m.) 190 380 250 500 500
Religious 4 (sq.m.) 130 250 190 380 440
Religious 5 (sq.m.) 90 190 130 250 380
Religious 6 (sq.m.) 60 130 60 130 310
Res Lot 1 (sq.m.) 300 750 750 1,250 750
Res Lot 2 (sq.m.) 250 500 380 630 630
Res Lot 3 (sq.m.) 190 380 250 500 500
Res Lot 4 (sq.m.) 130 250 190 380 440
Res Lot 5 (sq.m.) 90 190 130 250 380
Res Lot 6 (sq.m.) 60 130 60 130 310
Road Lot 1 (sq.m.) 300 750 750 1,250 750
Road Lot 2 (sq.m.) 250 500 380 630 630
Road Lot 3 (sq.m.) 190 380 250 500 500
Road Lot 4 (sq.m.) 130 250 190 380 440
Road Lot 5 (sq.m.) 90 190 130 250 380
Road Lot 6 (sq.m.) 60 130 60 130 310

1.2 Residential, Commercial, Industrial and Special Lands per Square Meter

A Ambagui
Actual Use Aritao Bagabag Bambang
Castaneda o
Agri 1 310 310 1,500 1,750 1,880
Agri 2 250 250 1,200 1,500 1,750
Agri 3 190 190 900 1,250 1,630
Agri 4 150 150 780 1,000 1,500
Agri 5 130 130 630 750 1,000
Agri 6 110 110 500 500 630
Agri 7 100 100 380 250 250
Agri 8 90 90 250 130 130
Cemetery 1 440 440 2,750 2,500 4,380
Cemetery 2 380 380 2,060 1,880 3,500
Cemetery 3 310 310 1,500 1,250 2,500
Cemetery 4 250 250 810 630 1,880
Cemetery 5 190 190 630 500 1,250
Cemetery 6 130 130 560 380 630
Cemetery 7 100 100 310 310 250
Cemetery 8 90 60 190 250 130
Char 1 440 440 2,750 2,500 4,380
Char 2 380 380 2,060 1,880 3,500

14
Char 3 310 310 1,500 1,250 2,500
Char 4 250 250 810 630 1,880
Char 5 190 190 630 500 1,250
Char 6 130 130 560 380 630
Char 7 100 100 310 310 250
Char 8 90 60 190 250 130
Comm Lot 1 440 440 2,750 2,500 4,380
Comm Lot 2 380 380 2,060 1,880 3,500
Comm Lot 3 310 310 1,500 1,250 2,500
Comm Lot 4 250 250 810 630 1,880
Comm Lot 5 190 190 630 500 1,250
Comm Lot 6 130 130 560 380 630
Comm Lot 7 100 100 310 310 250
Comm Lot 8 90 60 190 250 130
Cultural 1 440 440 2,750 2,500 4,380
Cultural 2 380 380 2,060 1,880 3,500
Cultural 3 310 310 1,500 1,250 2,500
Cultural 4 250 250 810 630 1,880
Cultural 5 190 190 630 500 1,250
Cultural 6 130 130 560 380 630
Cultural 7 100 100 310 310 250
Cultural 8 90 60 190 250 130
Educ 1 440 440 2,750 2,500 4,380
Educ 2 380 380 2,060 1,880 3,500
Educ 3 310 310 1,500 1,250 2,500
Educ 4 250 250 810 630 1,880
Educ 5 190 190 630 500 1,250
Educ 6 130 130 560 380 630
Educ 7 100 100 310 310 250
Educ 8 90 60 190 250 130
Eroded 0 0 0 0 0
GOCC 1 440 440 2,750 2,500 4,380
GOCC 2 380 380 2,060 1,880 3,500
GOCC 3 310 310 1,500 1,250 2,500
GOCC 4 250 250 810 630 1,880
GOCC 5 190 190 630 500 1,250
GOCC 6 130 130 560 380 630
GOCC 7 100 100 310 310 250
GOCC 8 90 60 190 250 130
Govt 1 440 440 2,750 2,500 4,380
Govt 2 380 380 2,060 1,880 3,500
Govt 3 310 310 1,500 1,250 2,500
Govt 4 250 250 810 630 1,880
Govt 5 190 190 630 500 1,250
Govt 6 130 130 560 380 630
Govt 7 100 100 310 310 250
Govt 8 90 60 190 250 130
Hospital 1 440 440 2,750 2,500 4,380
Hospital 2 380 380 2,060 1,880 3,500
Hospital 3 310 310 1,500 1,250 2,500
Hospital 4 250 250 810 630 1,880
Hospital 5 190 190 630 500 1,250
Hospital 6 130 130 560 380 630
Hospital 7 100 100 310 310 250
Hospital 8 90 60 190 250 130

15
Ind Land 1 440 440 2,750 2,500 4,380
Ind Land 2 380 380 2,060 1,880 3,500
Ind Land 3 310 310 1,500 1,250 2,500
Ind Land 4 250 250 810 630 1,880
Ind Land 5 190 190 630 500 1,250
Ind Land 6 130 130 560 380 630
Ind Land 7 100 100 310 310 250
Ind Land 8 90 60 190 250 130
L Water D 1 440 440 2,750 2,500 4,380
L Water D 2 380 380 2,060 1,880 3,500
L Water D 3 310 310 1,500 1,250 2,500
L Water D 4 250 250 810 630 1,880
L Water D 5 190 190 630 500 1,250
L Water D 6 130 130 560 380 630
L Water D 7 100 100 310 310 250
L Water D 8 90 60 190 250 130
Religious 1 440 440 2,750 2,500 4,380
Religious 2 380 380 2,060 1,880 3,500
Religious 3 310 310 1,500 1,250 2,500
Religious 4 250 250 810 630 1,880
Religious 5 190 190 630 500 1,250
Religious 6 130 130 560 380 630
Religious 7 100 100 310 310 250
Religious 8 90 60 190 250 130
Res Lot 1 440 440 2,750 2,500 4,380
Res Lot 2 380 380 2,060 1,880 3,500
Res Lot 3 310 310 1,500 1,250 2,500
Res Lot 4 250 250 810 630 1,880
Res Lot 5 190 190 630 500 1,250
Res Lot 6 130 130 560 380 630
Res Lot 7 100 100 310 310 250
Res Lot 8 90 60 190 250 130
Road Lot 1 440 440 2,750 2,500 4,380
Road Lot 2 380 380 2,060 1,880 3,500
Road Lot 3 310 310 1,500 1,250 2,500
Road Lot 4 250 250 810 630 1,880
Road Lot 5 190 190 630 500 1,250
Road Lot 6 130 130 560 380 630
Road Lot 7 100 100 310 310 250
Road Lot 8 90 60 190 250 130

Bayom- Dupax Dupax

Actual Use Diadi Kasibu
bong del Sur del Norte
Agri 1 1,880 1,000 1,000 1,000 500
Agri 2 1,750 880 880 880 440
Agri 3 1,630 750 750 750 380
Agri 4 1,500 630 630 630 310
Agri 5 1,000 500 500 500 250
Agri 6 630 380 380 380 190
Agri 7 250 250 250 250 160
Agri 8 130 130 130 130 130
Cemetery 1 4,380 1,250 1,250 1,250 630
Cemetery 2 3,500 1,000 1,000 1,000 560
Cemetery 3 2,500 750 750 750 500

16
Cemetery 4 1,880 630 630 630 440
Cemetery 5 1,250 500 500 500 380
Cemetery 6 630 380 380 380 310
Cemetery 7 250 190 250 250 160
Cemetery 8 130 130 130 130 130
Char 1 4,380 1,250 1,250 1,250 630
Char 2 3,500 1,000 1,000 1,000 560
Char 3 2,500 750 750 750 500
Char 4 1,880 630 630 630 440
Char 5 1,250 500 500 500 380
Char 6 630 380 380 380 310
Char 7 250 190 250 250 160
Char 8 130 130 130 130 130
Comm Lot 1 4,380 1,250 1,250 1,250 630
Comm Lot 2 3,500 1,000 1,000 1,000 560
Comm Lot 3 2,500 750 750 750 500
Comm Lot 4 1,880 630 630 630 440
Comm Lot 5 1,250 500 500 500 380
Comm Lot 6 630 380 380 380 310
Comm Lot 7 250 190 250 250 160
Comm Lot 8 130 130 130 130 130
Cultural 1 4,380 1,250 1,250 1,250 630
Cultural 2 3,500 1,000 1,000 1,000 560
Cultural 3 2,500 750 750 750 500
Cultural 4 1,880 630 630 630 440
Cultural 5 1,250 500 500 500 380
Cultural 6 630 380 380 380 310
Cultural 7 250 190 250 250 160
Cultural 8 130 130 130 130 130
Educ 1 4,380 1,250 1,250 1,250 630
Educ 2 3,500 1,000 1,000 1,000 560
Educ 3 2,500 750 750 750 500
Educ 4 1,880 630 630 630 440
Educ 5 1,250 500 500 500 380
Educ 6 630 380 380 380 310
Educ 7 250 190 250 250 160
Educ 8 130 130 130 130 130
Eroded 0 0 0 0 0
GOCC 1 4,380 1,250 1,250 1,250 630
GOCC 2 3,500 1,000 1,000 1,000 560
GOCC 3 2,500 750 750 750 500
GOCC 4 1,880 630 630 630 440
GOCC 5 1,250 500 500 500 380
GOCC 6 630 380 380 380 310
GOCC 7 250 190 250 250 160
GOCC 8 130 130 130 130 130
Govt 1 4,380 1,250 1,250 1,250 630
Govt 2 3,500 1,000 1,000 1,000 560
Govt 3 2,500 750 750 750 500
Govt 4 1,880 630 630 630 440
Govt 5 1,250 500 500 500 380
Govt 6 630 380 380 380 310
Govt 7 250 190 250 250 160
Govt 8 130 130 130 130 130
Hospital 1 4,380 1,250 1,250 1,250 630

17
Hospital 2 3,500 1,000 1,000 1,000 560
Hospital 3 2,500 750 750 750 500
Hospital 4 1,880 630 630 630 440
Hospital 5 1,250 500 500 500 380
Hospital 6 630 380 380 380 310
Hospital 7 250 190 250 250 160
Hospital 8 130 130 130 130 130
Ind Land 1 4,380 1,250 1,250 1,250 630
Ind Land 2 3,500 1,000 1,000 1,000 560
Ind Land 3 2,500 750 750 750 500
Ind Land 4 1,880 630 630 630 440
Ind Land 5 1,250 500 500 500 380
Ind Land 6 630 380 380 380 310
Ind Land 7 250 190 250 250 160
Ind Land 8 130 130 130 130 130
L Water D 1 4,380 1,250 1,250 1,250 630
L Water D 2 3,500 1,000 1,000 1,000 560
L Water D 3 2,500 750 750 750 500
L Water D 4 1,880 630 630 630 440
L Water D 5 1,250 500 500 500 380
L Water D 6 630 380 380 380 310
L Water D 7 250 190 250 250 160
L Water D 8 130 130 130 130 130
Religious 1 4,380 1,250 1,250 1,250 630
Religious 2 3,500 1,000 1,000 1,000 560
Religious 3 2,500 750 750 750 500
Religious 4 1,880 630 630 630 440
Religious 5 1,250 500 500 500 380
Religious 6 630 380 380 380 310
Religious 7 250 190 250 250 160
Religious 8 130 130 130 130 130
Res Lot 1 4,380 1,250 1,250 1,250 630
Res Lot 2 3,500 1,000 1,000 1,000 560
Res Lot 3 2,500 750 750 750 500
Res Lot 4 1,880 630 630 630 440
Res Lot 5 1,250 500 500 500 380
Res Lot 6 630 380 380 380 310
Res Lot 7 250 190 250 250 160
Res Lot 8 130 130 130 130 130
Road Lot 1 4,380 1,250 1,250 1,250 630
Road Lot 2 3,500 1,000 1,000 1,000 560
Road Lot 3 2,500 750 750 750 500
Road Lot 4 1,880 630 630 630 440
Road Lot 5 1,250 500 500 500 380
Road Lot 6 630 380 380 380 310
Road Lot 7 250 190 250 250 160
Road Lot 8 130 130 130 130 130

Villaverd
Actual Use Kayapa Quezon Sta Fe Solano
e
Agri 1 310 630 630 1,880 630
Agri 2 250 500 500 1,750 500
Agri 3 190 440 440 1,630 440
Agri 4 150 380 380 1,500 380

18
Agri 5 130 310 310 1,000 310
Agri 6 110 250 250 630 250
Agri 7 100 190 190 250 190
Agri 8 90 130 130 130 130
Cemetery 1 440 1,250 1,250 4,380 1,250
Cemetery 2 380 1,000 1,000 3,500 1,000
Cemetery 3 310 750 750 2,500 750
Cemetery 4 250 630 630 1,880 630
Cemetery 5 190 500 500 1,250 500
Cemetery 6 130 380 380 630 380
Cemetery 7 100 250 190 250 190
Cemetery 8 60 190 130 130 130
Char 1 440 1,250 1,250 4,380 1,250
Char 2 380 1,000 1,000 3,500 1,000
Char 3 310 750 750 2,500 750
Char 4 250 630 630 1,880 630
Char 5 190 500 500 1,250 500
Char 6 130 380 380 630 380
Char 7 100 250 190 250 190
Char 8 60 190 130 130 130
Comm Lot 1 440 1,250 1,250 4,380 1,250
Comm Lot 2 380 1,000 1,000 3,500 1,000
Comm Lot 3 310 750 750 2,500 750
Comm Lot 4 250 630 630 1,880 630
Comm Lot 5 190 500 500 1,250 500
Comm Lot 6 130 380 380 630 380
Comm Lot 7 100 250 190 250 190
Comm Lot 8 60 190 130 130 130
Cultural 1 440 1,250 1,250 4,380 1,250
Cultural 2 380 1,000 1,000 3,500 1,000
Cultural 3 310 750 750 2,500 750
Cultural 4 250 630 630 1,880 630
Cultural 5 190 500 500 1,250 500
Cultural 6 130 380 380 630 380
Cultural 7 100 250 190 250 190
Cultural 8 60 190 130 130 130
Educ 1 440 1,250 1,250 4,380 1,250
Educ 2 380 1,000 1,000 3,500 1,000
Educ 3 310 750 750 2,500 750
Educ 4 250 630 630 1,880 630
Educ 5 190 500 500 1,250 500
Educ 6 130 380 380 630 380
Educ 7 100 250 190 250 190
Educ 8 60 190 130 130 130
Eroded 0 0 0 0 0
GOCC 1 440 1,250 1,250 4,380 1,250
GOCC 2 380 1,000 1,000 3,500 1,000
GOCC 3 310 750 750 2,500 750
GOCC 4 250 630 630 1,880 630
GOCC 5 190 500 500 1,250 500
GOCC 6 130 380 380 630 380
GOCC 7 100 250 190 250 190
GOCC 8 60 190 130 130 130
Govt 1 440 1,250 1,250 4,380 1,250
Govt 2 380 1,000 1,000 3,500 1,000

19
Govt 3 310 750 750 2,500 750
Govt 4 250 630 630 1,880 630
Govt 5 190 500 500 1,250 500
Govt 6 130 380 380 630 380
Govt 7 100 250 190 250 190
Govt 8 60 190 130 130 130
Hospital 1 440 1,250 1,250 4,380 1,250
Hospital 2 380 1,000 1,000 3,500 1,000
Hospital 3 310 750 750 2,500 750
Hospital 4 250 630 630 1,880 630
Hospital 5 190 500 500 1,250 500
Hospital 6 130 380 380 630 380
Hospital 7 100 250 190 250 190
Hospital 8 60 190 130 130 130
Ind Land 1 440 1,250 1,250 4,380 1,250
Ind Land 2 380 1,000 1,000 3,500 1,000
Ind Land 3 310 750 750 2,500 750
Ind Land 4 250 630 630 1,880 630
Ind Land 5 190 500 500 1,250 500
Ind Land 6 130 380 380 630 380
Ind Land 7 100 250 190 250 190
Ind Land 8 60 190 130 130 130
L Water D 1 440 1,250 1,250 4,380 1,250
L Water D 2 380 1,000 1,000 3,500 1,000
L Water D 3 310 750 750 2,500 750
L Water D 4 250 630 630 1,880 630
L Water D 5 190 500 500 1,250 500
L Water D 6 130 380 380 630 380
L Water D 7 100 250 190 250 190
L Water D 8 60 190 130 130 130
Religious 1 440 1,250 1,250 4,380 1,250
Religious 2 380 1,000 1,000 3,500 1,000
Religious 3 310 750 750 2,500 750
Religious 4 250 630 630 1,880 630
Religious 5 190 500 500 1,250 500
Religious 6 130 380 380 630 380
Religious 7 100 250 190 250 190
Religious 8 60 190 130 130 130
Res Lot 1 440 1,250 1,250 4,380 1,250
Res Lot 2 380 1,000 1,000 3,500 1,000
Res Lot 3 310 750 750 2,500 750
Res Lot 4 250 630 630 1,880 630
Res Lot 5 190 500 500 1,250 500
Res Lot 6 130 380 380 630 380
Res Lot 7 100 250 190 250 190
Res Lot 8 60 190 130 130 130
Road Lot 1 440 1,250 1,250 4,380 1,250
Road Lot 2 380 1,000 1,000 3,500 1,000
Road Lot 3 310 750 750 2,500 750
Road Lot 4 250 630 630 1,880 630
Road Lot 5 190 500 500 1,250 500
Road Lot 6 130 380 380 630 380
Road Lot 7 100 250 190 250 190
Road Lot 8 60 190 130 130 130

20
1.3 Timber Lands per hectare
Actual Use All Municipalities
Timber Land 1 (Age =< 5yrs) 108,000
Timber Land 2 (Age > 5 - <10
Yrs) 240,000
Timber Land 3 (Age > 10 Yrs) 587,000

Section 3. Schedule of Fair Market Values for Buildings. The following schedule of
fair market values shall be applied based on the different building types as defined in the
National Building Code and the different classes of buildings in the Province of Nueva Vizcaya.
For multiple uses and/or structural type of a single class of building, the Market or Unit value
appropriate to each of the multiple uses and/or structural type shall apply. All properties that do
not fall within the Schedule of Fair Market Values shall be independently assessed at its current
status or condition using deed of conveyances, construction costs, contracts, market prices,
market rents, and other documents/sources supporting the current market value of the property.

1 2 3 4 5 Open Closed
Type Characteristic
Storey Storeys Storeys Storeys Storeys Shed Shed
IV-A Steel, iron,
concrete, or
17,510 22,520 27,400
masonry
construction
IV-B and walls,
ceiling and
8,130 13,350 16,700 21,390 26,080 8,620
permanent
partitions shall
IV-C be of
incombustible
7,640 12,600 16,000 7,640 8,130
fire-resistive
construction
III-A Masonry and 7,130 12,010 15,760 6,600 7,690
III-B wood 6,910 11,400 14,640 6,760 7,510
construction
III-C 6,680 10,780 13,350 5,630 6,510
and one-hour
III-D fire resistive all 6,460 10,170 12,010 6,000
III-E throughout 6,230 9,560 11,400
II-A Wood 5,820 8,260 8,760 3,750 5,630
construction
II-B with protective 5,630 7,880 3,670 5,250
fire-resistant
II-C 5,440 7,510 3,570 4,130
materials and
II-D one-hour fire 5,250 7,130
resistive all
II-E 5,070 6,760
throughout
I-A Wood 4,130 4,690 2,810 3,380
I-B construction 3,690 4,500 2,440 2,630
I-C and of light 3,500 3,750 2,250 2,400
I-D material 2,800 3,600 1,950 2,100
Others not within the
characteristics or which
unit base construction
cost of the equivalent Actual Cost
type is higher than the
herein prescribed
schedule:

21
 Section 4. Schedule of Additional/Deductible Deviations for Buildings. The
following schedule of additional/deductible deviations for buildings shall be added to or
subtracted from the total base cost of the building if it is not within the building core. Other
deviations that does not fall as herein prescribed shall be independently applied based on its
current status or condition using deed of conveyances, construction costs, contracts, market
prices, market rents, and other documents/sources supporting the current value of the deviation.

Particular Unit Value Unit

1 Air Conditioners/Wall/Ceiling Fans/Other permanent fixtures Actual Cost
2 Additional Height from floor to ceiling 15% meter
3 Basement on High Rise Buildings Type IV 3-4 storey 7,100.00 sq.m.
4 Basement on High Rise Buildings Type IV 5 storey up 8,800.00 sq.m.
5 Basement on Res/Comm Buildings Type IV 1 storey 5,600.00 sq.m.
6 Basement on Res/Comm Buildings Type IV 2 storey 6,700.00 sq.m.
7 Basement on Res/Comm Buildings Type II/III 1 storey 4,000.00 sq.m.
8 Basement on Res/Comm Buildings Type II/III 2 storey up 4,200.00 sq.m.
9 Ceiling Acoustic 1,000.00 sq.m.
10 Ceiling Luminous 1,000.00 sq.m.
11 Ceiling Ordinary Plywood 700.00 sq.m.
12 Ceiling Special Finish 1,500.00 sq.m.
13 Ceiling Steel supporting concrete floor 800.00 sq.m.
14 Ceiling in excess of specifications Actual Cost
15 Culvert Pipe Reinforced Concrete (24") 1,500.00 pc.
16 Culvert Pipe Reinforced Concrete (32") 2,050.00 pc.
17 Culvert Pipe Reinforced Concrete (36") 2,100.00 pc.
18 Culvert Pipe Reinforced Concrete (42") 2,200.00 pc.
19 Culvert Pipe Reinforced Concrete (48") 2,500.00 pc.
20 Culvert Reinforced Concrete Box 8,500.00 cu.m.
21 Doors - Vault (for Bank and others) Acqn Cost
22 Doors 1st Group Timber/Steel 5,000.00 sq.m.
23 Doors 2nd Group Timber 3,130.00 sq.m.
24 Doors Ordinary Timber 2,000.00 sq.m.
25 Doors Aluminum Screen 1,500.00 sq.m.
26 Doors Aluminum Sliding/Swing 3,200.00 sq.m.
27 Doors Automated Aluminum Sliding/Swing 3,500.00 sq.m.
28 Doors 1st grp Plywood/Danarra/Lawanit 2,600.00 sq.m.
29 Doors 2nd grp Plywood/Danarra/Lawanit 1,500.00 sq.m.
30 Doors Ordinary Plywood/Lawanit 800.00 sq.m.
31 Doors Steel Folding/Rolling 1,250.00 sq.m.
32 Electrical Installation 10%
33 Elevator (2-3 floors) 130,000.00 sqm/flr
34 Elevator (in excess of 3 floors add) 15,000.00 sqm/flr
35 Escalator (one way <= 8 m) /meter width/meter length 1,500,000.00 unit
36 Escalator /m. width/m. length in excess of 8 m 150,000.00 Lm
37 Fence 4" (10 cm) thick Concrete Hollow Block 350.00 sq.m.
38 Fence 5" (12.5 cm) thick Concrete Hollow Block 400.00 sq.m.
39 Fence 6" (15 cm) thick Concrete Hollow Block 500.00 sq.m.
40 Fence CHB with interlink/Iron Grills 650.00 sq.m.
41 Fence Concrete Post 2,150.00 cu.m.
42 Fence Hogwire 200.00 sq.m.
43 Fence Interlink Wire (with steel poles and frame) 1,200.00 sq.m.
44 Fence Wooden 1st group 500.00 sq.m.
45 Fence Wooden 2nd group 300.00 sq.m.
46 Fence Wooden ordinary 120.00 sq.m.

22
47 Fence Wooden Post 1,000.00 cu.m.
48 Floor Finish Crazy cut marble 2,500.00 sq.m.
49 Floor Finish Glazed Tiles 1,800.00 sq.m.
50 Floor Finish Granolithic 800.00 sq.m.
51 Floor Finish Marble/Granite Slabs (3/4" thick up) 6,000.00 sq.m.
52 Floor Finish Marble/Granite Tile (1/4" thick) 3,500.00 sq.m.
53 Floor Finish Narra/Yakal/Fancy Wood Parquet 1,200.00 sq.m.
54 Floor Finish Ordinary Wood Parquet 800.00 sq.m.
55 Floor Finish Pebble Washout 1,800.00 sq.m.
56 Floor Finish Unglazed Tiles 700.00 sq.m.
57 Floor Finish Vinyl Tile 650.00 sq.m.
58 Footing Reinforced Concrete (Class B) 2,150.00 cu.m.
59 Garage/Carport Closed Type IV 1,500.00 sq.m.
60 Garage/Carport Closed Type III 900.00 sq.m.
61 Garage/Carport Closed Type II 630.00 sq.m.
62 Garage/Carport Closed Type I 400.00 sq.m.
63 Garage/Carport Open Type IV 1,000.00 sq.m.
64 Garage/Carport Open Type III 400.00 sq.m.
65 Garage/Carport Open Type II 150.00 sq.m.
66 Garage/Carport Open Type I 100.00 sq.m.
67 Gasoline Service Station – Canopy 630.00 sq.m.
68 Gasoline Service Station/Others - Concrete Wash Rack 25,020.00 unit
69 Lining - 4" Thick Reinforced Concrete (Canal/Retaining 550.00 sq.m.
Wall)
70 Lining - 5" thick Reinforced Concrete (Canal/Retaining 600.00 sq.m.
Wall)
71 Mezzanine Type IV 5,000.00 sq.m.
72 Mezzanine Type III 3,500.00 sq.m.
73 Mezzanine Type II 2,000.00 sq.m.
74 Mezzanine Type I 1,000.00 sq.m.
75 Painting 7%
76 Pavement 4" Reinforced Concrete 190.00 sq.m.
77 Pavement 5" Reinforced Concrete 220.00 sq.m.
78 Pavement 6" Reinforced Concrete 250.00 sq.m.
79 Plumbing Installation 8%
80 Porch/Balcony/Terrace/Roof Deck Type IV 5,000.00 sq.m.
81 Porch/Balcony/Terrace/Roof Deck Type III 3,500.00 sq.m.
82 Porch/Balcony/Terrace/Roof Deck Type II 2,000.00 sq.m.
83 Porch/Balcony/Terrace/Roof Deck Type I 1,000.00 sq.m.
84 Post 1st Group Timber 12%
85 Post 2nd Group Timber 10%
86 Railing Concrete Ballusters/Cast special 800.00 sq.m.
87 Railing Concrete Ballusters/Cast ordinary 500.00 sq.m.
88 Railing Steel Special 600.00 sq.m.
89 Railing Steel Ordinary 400.00 sq.m.
90 Railing Wood Special 650.00 sq.m.
91 Railing Wood Ordinary 400.00 sq.m.
92 Reinforced Concrete Beam (Class A) 35,000.00 cu.m.
93 Reinforced Concrete Column (Class A) 35,000.00 cu.m.
94 Reinforced Concrete Flooring (2nd and up Floors) 32,000.00 cu.m.
95 Road Asphalt (1 Course) 40.00 sq.m.
96 Road Asphalt (2 Course) 65.00 sq.m.
97 Road Asphalt (3 Course) 90.00 sq.m.
98 Road Concrete 4" (10 cm) thick 220.00 sq.m.
99 Road Concrete 5" (12.5 cm) thick 350.00 sq.m.

23
10 Road Concrete 6" (15 cm) thick 550.00 sq.m.
0
10 Road Concrete 8" (20 cm) thick 850.00 sq.m.
1
10 Roofing G.I. No.24 (no.5) 380.00 sq.m.
2
10 Roofing G.I. No.26 (no.4) 320.00 sq.m.
3
10 Roofing G.I. No.31 (no.3) 250.00 sq.m.
4
10 Stairs (Concrete) 4,100.00 sq.m.
5
10 Stairs (Steel or with concrete) 3,200.00 sq.m.
6
10 Stairs (1st Grp Timber) 3,000.00 sq.m.
7
10 Stairs (Steel with 1st Grp Timber) 2,800.00 sq.m.
8
10 Stairs (2nd Grp Timber or with steel) 2,600.00 sq.m.
9
11 Swimming Pools Plain Cement Finish 380.00 sq.m.
0
11 Toilet and Bath (In excess of specification) Actual Cost unit
1
11 Toilet and Bath (Ordinary tiles and fixtures)) 6,880.00 unit
2
11 Toilet and Bath (Plain Concrete) 4,380.00 unit
3
11 Toilet and Bath (Special Tiles and Fixtures) 10,630.00 unit
4
11 Walls Bricks/Adobe Finish 1,500.00 sq.m.
5
11 Walls Danarra Panels Double Walling Finish 2,000.00 sq.m.
6
11 Walls Fancy Tiles Finish 1,200.00 sq.m.
7
11 Walls For tinted glass, add 1,000.00 sq.m.
8
11 Walls Glass Panels with Aluminum Frames (Special) 1,800.00 sq.m.
9
12 Walls Glass Panels with wooden frames 1st grp 700.00 sq.m.
0
12 Walls Glass Panels with wooden frames 2nd grp 1,700.00 sq.m.
1
12 Walls Glazed Tiles Finish 1,200.00 sq.m.
2
12 Walls Ordinary Plywood Double 1,500.00 sq.m.
3
12 Walls Synthetic Adobe/Washout/ord tiles etc Finish 700.00 sq.m.
4
12 Walls Synthetic Rubble Finish 1,800.00 sq.m.
5
12 Walls Unglazed Tiles Finish 700.00 sq.m.
6
12 Water Tank and Trestle(concrete,steel, etc) 10,010.00 unit
7

24
12 Window Steel Grill 1,500.00 sq.m.
8
12 Windows 1st Grp Wood Frames/Glass 2,500.00 sq.m.
9
13 Windows 2nd Grd Wood Frames/Glass 2,000.00 sq.m.
0
13 Windows Aluminum Frames/Glass 3,200.00 sq.m.
1
13 Windows Aluminum Screen 1,500.00 sq.m.
2
13 Windows Steel Folding/Rolling 1,250.00 sq.m.
3
13 Windows Steel Frames/Glass 2,500.00 sq.m.
4
13 Piles 200.00 lm
5
13 Excess heights (3 m) on Residential and Commercial Add 20% of meter
6 buildings Base Value
13 Excess heights (4.5) on Bodega and Factory buildings Add 15% of meter
7 Base Value
13 Foundation (Footing on Piles) P 100 x (total sq.m.
8 footing area - 1/3
of tip area of all
piles driven)
13 Second Hand Materials Deduct 5%-10%
9
14 Others not specified Acqn/Inst Cost
0

SECTION 5. SCHEDULE OF FAIR MARKET VALUES PER UNIT

IMPROVEMENT OF FRUIT TREES. The schedule of fair market values per unit
improvement of fruit trees shall be as follows:

Non Bearing Early Bearing Full Bearing

Tree 2nd 2nd 2nd
1st Cl 3rd Cl 1st Cl 3rd Cl 1st Cl 3rd Cl
Cl Cl Cl
Achuete 125 50 25 300 150 75 900 450 225
Anonas 100 50 25 300 150 75 900 450 225
Atis 125 63 31 375 188 94 1,125 563 281
Avocado 250 125 63 750 375 188 2,250 1,125 563
Balimbing 100 50 25 300 150 75 900 450 225
Banana 125 63 31 375 188 94 1,125 563 281
Bettle nut 150 75 38 450 225 113 1,350 675 338
Bugnay 125 63 31 375 188 94 1,125 563 281
Cacao 150 75 38 450 225 113 1,350 675 338
Calamansi 250 125 63 750 375 188 2,250 1,125 563
Camias 100 50 25 300 150 75 900 450 225
Caramay 125 63 31 375 188 94 1,125 563 281
Cashew 350 175 88 1,050 525 263 3,150 1,575 788
Carabao Mango 750 375 188 2,250 1,125 563 6,750 3,375 1,688
Chesa 50 25 13 150 75 38 450 225 113
Chico 200 100 50 600 300 150 1,800 900 450
Citrus 275 138 69 825 413 206 2,475 1,238 619
Coconut 300 150 75 900 450 225 2,700 1,350 675
Coffee 250 125 63 750 375 188 2,250 1,125 563
Duhat 150 75 38 450 225 113 1,350 675 338
25
 Durian 375 188 94 1,125 563 281 3,375 1,688 844
Guapple 250 125 63 750 375 188 2,250 1,125 563
Guava 140 70 35 420 210 105 1,260 630 315
Guyabano 150 75 38 450 225 113 1,350 675 338
Indian Mango 150 75 38 450 225 113 1,350 675 338
Jack Fruit 375 188 94 1,125 563 281 3,375 1,688 844
Lansones 400 200 100 1,200 600 300 3,600 1,800 900
Lychees 400 200 100 1,200 600 300 3,600 1,800 900
Orange 400 200 100 1,200 600 300 3,600 1,800 900
Papaya 150 75 38 450 225 113 1,350 675 338
Pomelo 400 200 100 1,200 600 300 3,600 1,800 900
Rambutan 400 200 100 1,200 600 300 3,600 1,800 900
Santol 250 125 63 750 375 188 2,250 1,125 563
Sineguelas 150 75 38 450 225 113 1,350 675 338
Star apple 200 100 50 600 300 150 1,800 900 450
Tamarind 200 100 50 600 300 150 1,800 900 450
Others Actual Cost/Value

SECTION 6. SCHEDULE OF FAIR MARKET VALUES FOR MACHINERIES.

The Unit Values and/or Market Values for all types of Machineries shall be its actual acquisition
and/or construction cost less depreciation.

CHAPTER II
APPRAISAL OF REAL PROPERTIES

SECTION 1. APPRAISAL OF REAL PROPERTY. - All real property, whether

taxable or exempt, shall be appraised at the current and fair market value prevailing in the
locality where the property is situated and in accordance to the rules and regulations for the
classification, appraisal, and assessment of real property as promulgated by the Department of
Finance (Section 201, RA 7160).

SECTION 2. DECLARATION OF REAL PROPERTY BY THE OWNER OR

ADMINISTRATOR. - It shall be the duty of all persons, natural or juridical, owning or
administering real property, including the improvements therein, within this province, or their
duly authorized representative, to prepare, or cause to be prepared, and file with the provincial or
municipal assessor, a sworn statement declaring the true value of their property, whether
previously declared or undeclared, taxable or exempt, which shall be the current and fair market
value of the property, as determined by the declarant. Such declaration shall contain a description
of the property sufficient in detail to enable the assessor or his deputy to identify the same for
assessment purposes. The sworn declaration of real property herein referred to shall be filed with
the assessor concerned once every three (3) years (Section 202, RA 7160).

SECTION 3. DUTY OF PERSON ACQUIRING REAL PROPERTY OR MAKING

IMPROVEMENT THEREON. - It shall also be the duty of any person, or his authorized
representative, acquiring at any time real property in any municipality or making any
improvement on real property, to prepare, or cause to be prepared, and file with the provincial or
municipal assessor, a sworn statement declaring the true value of subject property, within sixty
(60) days after the acquisition of such property or upon completion or occupancy of the
improvement, whichever comes earlier (Section 203, RA 7160).

SECTION 4. DECLARATION OF REAL PROPERTY BY THE ASSESSOR. -

When any person, natural or juridical, by whom real property is required to be declared under
Section 2 or 3, Chapter II hereof, refuses or fails for any reason to make such declaration within
the time prescribed, the provincial, or municipal assessor shall himself declare the property in the

26
name of the defaulting owner, if known, or against an unknown owner, as the case may be, and
shall assess the property for taxation in accordance with the provision of this Ordinance. No oath
shall be required of a declaration thus made by the provincial, or municipal assessor (Section
204, RA 7160).

SECTION 5. NOTIFICATION OF TRANSFER OF REAL PROPERTY

OWNERSHIP. - Any person who shall transfer real property ownership to another shall notify
the provincial or municipal assessor concerned within sixty (60) days from the date of such
transfer. The notification shall include the mode of transfer, the description of the property
alienated, the name and address of the transferee (Section 208, RA 7160).

CHAPTER III
ASSESSMENT LEVELS

SECTION 1. ASSESSMENT LEVELS FOR LANDS. Lands actually used wholly or

partially as Residential, Agricultural, Commercial, Industrial, Mineral, Timberland or Special
shall be applied an assessment level based on their actual uses. Lands of mixed or multiple uses
such as any combination of Residential, Agricultural, Commercial, Industrial, Mineral,
Timberland or Special shall likewise be applied an assessment levels appropriate to each uses.

Wholly or Partially Used as Maximum Level 2009 Assessment 2017 Assessment

(RA 7160) Level Level
Residential 20% 8% 7%
Agricultural 40% 8% 8%
Commercial 50% 8% 8%
Industrial 50% 8% 8%
Mineral 50% 50% 50%
Timberland 20% 20% 20%
Special-Cultural 15% 10% 10%
Special-Scientific 15% 10% 10%
Special-Hospital 15% 10% 10%
Special-Local Water District 10% 10% 10%
Special-Government-Owned 10% 10% 10%
and Controlled Corporation

SECTION 2. ASSESSMENT LEVELS FOR BUILDINGS. Buildings actually used

wholly or partially as Residential, Agricultural, Commercial, Industrial, Mineral, Timberland or
Special shall be applied an assessment level based on their actual uses. Buildings of mixed or
multiple uses such as any combination of Residential, Agricultural, Commercial, Industrial,
Mineral, Timberland or Special shall likewise be applied an assessment levels appropriate to
each uses.

1. Residential
Maximum Level 2009 Assessment 2017 Assessment
Over Not Over
(RA 7160) Level Level
175,000.00 0% 0% 0%
175,000.00 300,000.00 10% 8% 8%
300,000.00 500,000.00 20% 10% 10%
500,000.00 750,000.00 25% 20% 20%
750,000.00 1,000,000.00 30% 25% 25%
1,000,000.00 2,000,000.00 35% 30% 30%
2,000,000.00 5,000,000.00 40% 35% 35%
5,000,000.00 10,000,000.00 50% 45% 45%
10,000,000.00   60% 60% 60%

27
 2. Agricultural
Maximum Level 2009 Assessment 2017 Assessment
Over Not Over
(RA 7160) Level level
300,000.00 25% 17% 17%
300,000.00 500,000.00 30% 21% 21%
500,000.00 750,000.00 35% 25% 25%
750,000.00 1,000,000.00 40% 30% 30%
1,000,000.00 2,000,000.00 45% 40% 40%
2,000,000.00   50% 50% 50%

3. Commercial/Industrial
Maximum Level 2009 Assessment 2017 Assessment
Over Not Over
(RA 7160) Level level
300,000.00 30% 17% 17%
300,000.00 500,000.00 35% 21% 21%
500,000.00 750,000.00 40% 25% 25%
750,000.00 1,000,000.00 50% 30% 30%
1,000,000.00 2,000,000.00 60% 35% 35%
2,000,000.00 5,000,000.00 70% 40% 40%
5,000,000.00 10,000,000.00 75% 50% 50%
10,000,000.00   80% 65% 65%

4. Timberland
Maximum Level 2009 Assessment 2017 Assessment
Over Not Over
(RA 7160) Level level
300,000.00 25% 25% 25%
300,000.00 500,000.00 30% 30% 30%
500,000.00 750,000.00 35% 35% 35%
750,000.00 1,000,000.00 40% 40% 40%
1,000,000.00 2,000,000.00 45% 45% 45%
2,000,000.00   50% 50% 50%

SECTION 3. ASSESSMENT LEVELS FOR MACHINERIES. Machinery actually

as Residential, Agricultural, Commercial, and Industrial shall have the following assessment
levels:

Class Maximum Level 2009 Assessment 2017 Assessment

(RA 7160) Level Level
Agricultural 40% 40% 40%
Residential 50% 50% 50%
Commercial 80% 80% 80%
Industrial 80% 80% 80%

SECTION 4. ASSESSMENT LEVELS FOR SPECIAL CLASS PROPERTIES.

Buildings and Machineries of Special Class Properties used as Cultural, Scientific, Hospital,
Local Water District, and Government-Owned and Controlled Corporation shall have the
following assessment levels:

Class Maximum Level 2009 Assessment 2017 Assessment

(RA 7160) Level level
Cultural 15% 15% 15%
Scientific 15% 15% 15%
Hospital 15% 15% 15%
Local Water Dist 10% 10% 10%
GOCC 10% 10% 10%

28
 SECTION 5. ASSESSMENT OF THE TAXABILITY OF REAL PROPERTIES.
All real properties except as herein declared exempt shall be assessed as taxable. In cases of
properties which actual uses are mixed such that portions are qualified to be taxable and other
portions are qualified to be exempt, all taxable portions shall be assessed as taxable and exempt
portions shall be assessed as exempt.

SECTION 6. EXEMPTIONS FROM REAL PROPERTY TAX. - The following are

exempted from payment of the real property tax per Section 234 RA 7160:
a) Real property owned by the Republic of the Philippines or any of its political subdivisions
except when the beneficial use thereof has been granted, for consideration or otherwise, to a
taxable person;
b) Charitable institutions, churches, parsonages or convents appurtenant thereto, mosques,
nonprofit or religious cemeteries and all lands, buildings, and improvements actually,
directly, and exclusively used for religious, charitable or educational purposes;
c) All machineries and equipment that are actually, directly and exclusively used by local water
districts and government-owned or -controlled corporations engaged in the supply and
distribution of water and/or generation and transmission of electric power;
d) All real property owned by duly registered cooperatives as provided for under R. A. No.
6938;
e) Machinery and equipment used for pollution control and environmental protection. Except as
provided herein, any exemption from payment of real property tax previously granted to, or
presently enjoyed by, all persons, whether natural or juridical, including all government-
owned or -controlled corporations are hereby withdrawn upon the effectivity of this
Ordinance;
f) Private lands or portions thereof used for public purposes without the consideration of fees
for its use charged by a taxable person such as roads or plazas; and
g) All others as declared exempt by proper authorities.

SECTION 7. PROOF OF EXEMPTION OF REAL PROPERTY FROM

TAXATION. - Every person by or for whom real property is declared, who shall claim tax
exemption for such property under this Ordinance shall file with the provincial, or municipal
assessor within thirty (30) days from the date of the declaration of real property sufficient
documentary evidence in support of such claim including corporate charters, title of ownership,
articles of incorporation, bylaws, contracts, affidavits, certifications and mortgage deeds, and
similar documents. If the required evidence is not submitted within the period herein prescribed,
the property shall be listed as taxable in the assessment roll. However, if the property shall be
proven to be tax exempt, the same shall be dropped from the assessment roll of taxable
properties (Section 206, RA 7160).

CHAPTER IV
SCHEDULE OF REAL PROPERTY DEPRECIATION

SECTION 1. SCHEDULE OF DEPRECIATION OF BUILDINGS AND OTHER

STRUCTURES. The computation of depreciation for buildings shall be based on its estimated
remaining life. For buildings that had been repaired and/or well-maintained shall have its
estimated remaining life extended. The schedule of depreciation for buildings and other
structures as adopted from the Manual on Building Services and Real Property Management
(Joint Circular No. 1, Sept. 30, 1989 by the DBM, DENR and DPWH) is hereby adopted as
follows:

Type/Maximum Economic Life

(I-A, I-B, I-C, (II-B, II-C, II- (II-A, III-C, (III-A, III-B, (IV-A, IV-B)
Age
I-D) D, II-E) III-D, III-E) IV-C)
15 Years 40 Years 60 Years 75 Years 100 Years
1 5.40% 3.00% 2.50% 2.00% 1.50%

29
 2 10.80% 6.00% 4.50% 3.80% 2.80%
3 16.10% 8.90% 6.90% 5.60% 4.20%
4 21.30% 11.70% 9.00% 7.40% 5.50%
5 26.50% 14.50% 11.10% 9.10% 6.70%
6 31.60% 17.20% 13.10% 10.70% 8.10%
7 36.60% 19.80% 15.10% 12.30% 9.30%
8 41.60% 22.40% 17.00% 13.90% 10.50%
9 46.60% 25.00% 18.00% 15.50% 11.80%
10 51.50% 27.50% 20.70% 17.90% 13.00%
11 56.30% 29.90% 22.50% 18.50% 14.20%
12 61.00% 32.20% 24.50% 20.00% 15.30%
13 65.70% 34.50% 26.60% 21.40% 16.40%
14 70.40% 36.80% 27.70% 22.80% 17.50%
15 75.00% 39.00% 29.30% 24.30% 18.60%
20 49.10% 37.00% 30.80% 24.80%
25 57.70% 43.80% 36.80% 29.00%
30 65.00% 50.00% 42.40% 33.60%
35 70.00% 55.60% 47.50% 38.00%
40 75.00% 60.60% 52.20% 42.10%
45 65.00% 56.50% 46.00%
50 68.90% 60.50% 49.60%
55 72.30% 64.10% 53.10%
60 75.00% 67.30% 56.30%
65 70.30% 59.30%
70 73.00% 62.00%
75 75.00% 64.50%
80 67.00%
85 69.30%
90 71.40%
95 73.30%
100 75.00%

Buildings and structures that fall outside the criteria shall be independently depreciated based on
its actual condition.

SECTION 2. ECONOMIC LIFE. Economic life of buildings that outlasts its estimated
economic life shall be adjusted accordingly to conform to its newly estimated economic life.

SECTION 3. DEPRECIATION BY OBSOLESCENCE FOR BUILDING.

Depreciation of buildings by virtue of obsolescence brought about by irreparable loss of value
due to poor accessibility, disturbance of peace and order, frequent flooding, or any condition
causing a blighted condition on the real property may be applied but shall not be more than 15%.

SECTION 4. DEPRECIATION OF MACHINERIES. Depreciation for machineries

shall be computed on a straight line method where the depreciation rate is equal to its age
divided by its estimated economic life in years multiplied by 100% but shall not be more than
5% per annum. Machineries that are repaired and maintains a rated capacity of not less than
75% shall have a maximum depreciation rate of 30%.

CHAPTER V
FINAL PROVISIONS

SECTION 1. IMPLEMENTING RULES AND REGULATIONS IN THE

IMPLEMENTATION OF THE 2017 GENERAL REVISION OF REAL PROPERTY
ASSESSMENTS. The Office of the Provincial Assessor shall formulate the rules and
regulations in the implementation of the 2017 General Revision of Properties consistent with

30
Republic Act 7160, the Provincial Tax Ordinance 2003-001 and other Provincial Tax
Ordinances, and the Local Assessment Regulations, and Department Orders issued by the
Department of Finance.

SECTION 2. ISSUANCE OF TAX DECLARATION OF PROPERTY AND NOTICE

OF ASSESSMENT. Tax declaration of property and notice of assessment shall be issued to
property owners or to the person administering the property or to any person having legal interest
on the property:
(a) As a result of this General Revision of Real Property Assessments;
(b) In cases of reassessments or newly declared properties;
(c) In an annual basis in case of Timber Lands, or other real property which natural resource
is finite and will deplete or wasted over time, prior to the taxable year reflecting the
remaining Market Value and Assessed Value;

SECTION 3. PUBLICATION OF TAX DECLARATIONS AND NOTICES OF

ASSESSMENTS. In cases where the property owner the person administering the property or
to any person having legal interest on the property, after due diligence to send the notice of
assessment as provided for under Section 223 of the LGC fails or cannot be located, the assessor,
as a last resort may post/publish said notices in conspicuous places such as the barangay hall
where the property is located, public markets, municipal hall or provincial capitol or to publish it
in any local newspaper of general circulation once a week for three consecutive weeks. If the
service has been made by publication, the assessor shall secure the affidavit of the printer, his
foreman or principal clerk, or of the editor, business or advertising manager, to which affidavit a
copy of the publication shall be attached, and by an affidavit showing the order for publication
directed to the property owners by registered mail to their last known address.

SECTION 4. SEPARABILITY CLAUSE. – If, for any reason, any provision, section
or part of this Ordinance is declared not valid by a court of competent jurisdiction, such
judgment shall not affect or impair the remaining provisions, sections, or parts which shall
continue to be in force and effect.

SECTION 5. APPLICABILITY CLAUSE. – All other matters relating to the

impositions in this Ordinance shall be governed by pertinent provisions of existing laws and
other ordinances.

SECTION 6. REPEALING CLAUSE. – All ordinances, rules and regulations, or part

thereof, in conflict or inconsistent with any provisions of this Ordinance are hereby repealed or
modified accordingly.

SECTION 7. EFFECTIVITY. – This Ordinance shall take effect after publication in a

newspaper of general circulation in the province.

CARRIED.

Author: Hon Patricio F. Dumlao, Jr.

************

WE CERTIFY to the correctness of the foregoing Ordinance

31