Bir Zonal Value of Lots in Mandaue City Cebu Rdo No 80 Mandaue City

NOTICE
RR 13 - Cebu City
RDO No. 80 - Mandaue City is composed of the following Cities and Municipalities:
Danao City, Lapu-lapu City, Mandaue City, Asturias, Balamban, Bantayan, Bogo, Borbon, Carmen, Catmon, Compostela, Consolacion, Cordova,
Daanbantayan, Liloan, Madridejos, Medellin, Pilar, Poro, P. Camotes Island, San Francisco-Camotes, San Remigio, Santa Fe, Sogod, Tabogon,
Tabuelan, Tuburan and Tudela-Camotes
Schedules of Zonal Values per Department Order (DO) -

Effectivity Dates
DO NO. Revision Cities/Municipalities Covered
From To
3rd 25-Feb-09 Present Lapu-lapu City and Mandaue City
2nd 25-Feb-09 Present Consolacion, Cordova and Liloan
Danao City, Asturias, Balamban, Bantayan, Bogo, Borbon, Carmen,
5-09
Catmon, Compostela, Daanbantayan, Madridejos, Medellin, Pilar,
1st 25-Feb-09 Present
Poro Camotes , San Francisco-Camotes, San Remegio, Santa Fe,
Sogod, Tabogon, Tabuelan, Tuburan and Tudela-Camotes
63-02 1st 28-Dec-02 24-Feb-09 Consolacion, Cordova and Liloan
22-98 2nd 23-Jun-98 24-Feb-09 Mandaue City and Lapu-Lapu City
11-Oct-95 27-Dec-02 Consolacion, Cordova and Liloan
Danao City, Asturias, Balamban, Bantayan, Bogo, Borbon, Carmen, Catmon,
115-95 Initial Compostela, Daanbantayan, Madridejos, Medellin, Pilar, Poro,
11-Oct-95 24-Feb-09
San Francisco-Camotes, San Remigio, Santa Fe, Sogod, Tabogon, Tabuelan,
Tuburan and Tudela-Camotes
108-95 1st 11-Oct-95 22-Jun-98 Lapu-Lapu City and Mandaue City
23-90 Initial 31-May-90 10-Oct-95 Mandaue City
22-90 Initial 31-May-90 10-Oct-95 Lapu-Lapu City
See Details on
Sheet 7 (DO#5-09)
Sheet 6 (DO#63-02)
Sheet 5 (DO#22-98)
Sheet 4 (DO#115-95)
Sheet 3 (DO#108-95)
Sheet 2 (DO#23-90)
Sheet 1 (DO#22-90)
Republic of the Philippines
DEPARTMENT OF FINANCE
Roxas Boulevard Corner Vito Cruz Street
Manila 1004
DEPARTMENT ORDER NO. 5-09

January 19, 2009
SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE CITIES OF
MANDAUE AND LAPU-LAPU, MUNICIPALITIES OF CONSOLACION, CORDOVA AND LILOAN,
MUNICIPALITIES OF ASTURIAS, BALAMBAN, BANTAYAN, BOGO, BORBON, CARMEN, CATMON,
COMPOSTELA, DAAN-BANTAYAN, MADRIDEJOS, MEDELLIN, CAMOTES ISLANDS (PILAR,
PORO, SAN FRANCISCO & TUDELA), SAN REMIGIO, SOGOD, STA. FE, TABONGON, TABUELAN,
TUBURAN AND DANAO CITY UNDER THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 80-
MANDAUE CITY FOR INTERNAL REVENUE TAX PURPOSES.
TO: : All Internal Revenue Officers and Others Concerned.
Section 6(E) of Republic Act No. 8424, otherwise known as the "Tax Reform Act of 1997", authorizes the
Commissioner of Internal Revenue to divide the Philippines into different zones or areas and determine for internal
revenue tax purposes, the fair market value of the real properties located in each zone or area upon consultation
with competent appraisers both from private and public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined the zonal values of
real properties in the Cities of Mandaue and Lapu-lapu (3rd revision); Municipalities of Consolacion, Cordova and
Liloan (2nd revision); Municipalities of Asturias, Balamban, Bantayan, Bogo, Borbon, Carmen, Catmon, Campostela,
Daan-Bantayan, Madridejos, Medellin, Camotes, Islands (Pilar, Poro, San Francisco & Tudela), San Remegio, Sogod,
Sta. Fe, Tabogon, Tabuelan, Tuburan and Danao City (1st revision) within the jurisdiction of Revenue District Office
No. 80-Mandaue City, Revenue Region No. 13-Cebu City after public hearing was conducted on December 9, 2005.
This Order is issued to implement the revised zonal values of real properties for purposes of computing any internal
revenue ta due on sale/transfer or any other disposition of real proprties.
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)
MARGARITO B. TEVES
Secretary of Finance
RECOMMENDED BY:
(signed)
SIXTO S. ESQUIVIAS IV
Commissioner of Internal Revenue
Page 3
DEFINITION OF TERMS
RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.
COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMMERCIAL

PURPOSES AND GENERALLY FOR THE OBJECT OF PROFIT.
INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.
AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE,

CORN, SUGARCANE, TOBACCO, ETC. OR TO PASTURING,
INLAND FISHING, SALT-MAKING, AND OTHER AGRICULTURAL
USES INCLUDING TIMBERLAND AND FOREST LAND
GENERAL PURPOSE RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA

WHICH HAS POTENTIAL FOR DEVELOPMENT INTO
RESIDENTIAL, COMMERCIAL, INDUSTRIAL, INSTITUTIONAL,
ETC. MUST NOT BE LESS THAN 5,000 SQUARE METERS.
VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT

ABOUT, NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO
A STREET BEING LOCATED.
CLASSIFICATION LEGEND:
CODE CLASSIFICATION CODE

RR Residential Regualr GL Government Land
CR Commercial Regular GP* General Purposes
RC Residential Condominium I Industrial
CC Commercial condominium X Institutional
CL Cemetery Lot APD Area for Priority Development
A Agricultural Lot PS Parking Slot
Page 4
AGRICULTURAL LANDS
A1 Riceland Irrigated A26 Bamboo Land

A2 Riceland Unirrigated A27 Peanut Land
A3 Upland A28 Soy beans Land
A4 Coco Land A29 Grape vineyard
A5 Citrus Land A30 Pepper Land
A6 Fishpond A31 Mineral Land
A7 Swamp A32 Non Metallic mineral Land
A8 Nipa Land A33 Coal Deposit
A9 Cotton Land A34 African Oil Land
A10 Cogon A35 Rubber Land
A11 Abaca Land A36 Forest Land/Timber Land
A12 Orchard A37 Horticultural Land
A13 Pineapple Land A38 Salt Beds
A14 Banana Land A39 Seashore
A15 Pasture Land A40 Resort
A16 Corn Land A41 Sandy/Stony
A17 Sugar Land A42 Prawn pond
A18 Tobacco Land A43 Sorghum
A19 Cacao A44 Ipil-ipil
A20 Lanzones A45 Kangkong
A21 Durian A46 Zarate
A22 Rambutan A47 Vegetable Land
A23 Mango A48 Coffee
A24 Mangrove A49 Mountainous / Hilly Areas
A25 Camote/Cassava A50 Other Agricultural Lands
Page 5
Page 6
Page 7
Page 8
Page 9
Page 10
Page 11
Page 12
Page 13
Page 14
Page 15
Page 16
Page 17
Page 18
Page 19
Page 20
Page 21
Page 22
Page 23
Page 24
Page 25
Page 26
Page 27
Page 28
Page 29
Page 30
Page 31
Page 32
Page 33
Page 34
Page 35
Page 36
Page 37
Page 38
Page 39
Page 40
Page 41
Page 42
Page 43
Page 44
Page 45
Page 46
Page 47
Page 48
Page 49
Page 50
Page 51
Page 52
Page 53
Page 54
Page 55
Page 56
Page 57
Page 58
Page 59
Page 60
Page 61
Page 62
Page 63
Page 64
Page 65
Page 66
Page 67
Page 68
Page 69
Page 70
Page 71
Page 72
Page 73
Page 74
Page 75
Page 76
Page 77
Page 78
Page 79
Page 80
Page 81
Page 82
Page 83
Page 84
Page 85
Page 86
Page 87
Page 88
Page 89
Page 90
Page 91
Page 92
Page 93
Page 94
Page 95
Page 96
Page 97
Page 98
Page 99
Page 100
Page 101
Page 102
Page 103
Page 104
Page 105
Page 106
Page 107
Page 108
Page 109
Page 110
Page 111
Page 112
Page 113
Page 114
Page 115
Page 116
Page 117
Page 118
Page 119
Page 120
Page 121
Page 122
Page 123
Page 124
Page 125
Page 126
Page 127
Page 128
Page 129
Page 130
Page 131
Page 132
Page 133
Page 134
Page 135
Page 136
Page 137
Page 138
Page 139
Page 140
Page 141
Page 142
Page 143
Page 144
Page 145
Page 146
Page 147
Page 148
Page 149
Page 150
Page 151
Page 152
Page 153
Page 154
Page 155
Page 156
Page 157
Page 158
Page 159
Page 160
Page 161
Page 162
Page 163
Page 164
Page 165
Page 166
Page 167
Page 168
Page 169
Page 170
Page 171
Page 172
Page 173
Page 174
Page 175
Page 176
Page 177
Page 178
Page 179
Page 180
Page 181
Page 182
Page 183
Page 184
Page 185
Page 186
Page 187
Page 188
Page 189
Page 190
Page 191
Page 192
Page 193
Page 194
Page 195
Page 196
Page 197
Page 198
Page 199
Page 200
Page 201
Page 202
Page 203
Page 204
Page 205
Page 206
Page 207
Page 208
Page 209
Page 210
Page 211
Page 212
Page 213
Page 214
Page 215
Page 216
Page 217
Page 218
Page 219
Page 220
Page 221
Page 222
Page 223
Page 224
Page 225
Page 226
Page 227
Page 228
Page 229
Page 230
Page 231
Page 232
Page 233
Page 234
Page 235
Page 236
Page 237
Page 238
Page 239
Page 240
CERTAIN GUIDELINES IN THE IMPLEMENTATION
OF ZONAL VALUATION OF REAL PROPERTIES
RDO NO. 80-MANDAUE CITY
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 A

PARTICULAR STREET/SUBDIVISION IN BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME
CLASSIFICATION OF REAL PROPERTY LOCATED IN THE ADJACENT STREET/ SUBDIVISION WITHIN
THE SAME BARANGAY OF SIMILAR CONDITIONS SHALL BE USED; AND
b) NO ZONAL VALUE HAS BEEN PRECRIBED 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 PROPERTIES, 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/TOWNHOUSE IS -
a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND AND THE
THE IMPROVEMENTS SHALL BE TREATED AS ONE; OR
b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENT SHALL BE GIVEN
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 VALUES 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 241
4. AREAS FOR PRIORITY DEVELOPMENT (APD).
THESE ARE AREAS DECLARED AS SUCH BY EXISTING STATUTES AND PERTINENT EXECUTIVE
ISSUANCES (REVENUE REGULATIONS NO. 17-2001).
SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL NO LONGER BE VALUES AS AN
AND SHALL BE TREATED AS AN ORDINARY REAL PROPERTY.
5. ZONAL VALUE OR 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, DONOR'S AND DOCUMENTARY STAMP
TAXES) DUE ON SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY. PROVIDED
THAT THE SAME IS HIGHER THAN (1.) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE
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
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
VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL/CITY/MUNICIPAL ASSESSOR,
WHICHEVER IS HIGHER.
I-3-apmd/jntb_jan2017/abp-2/9/17
Page 242
Manila 1004

September 16, 2002
SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES

I MUNICIPALITIES OF CONSOLACION, CORDOVA AND LILOAN UNDER
JURISDICTION OF REVENUE DISTRICT OFFICE NO. 80 (MANDAUE CITY),
REVE REGION NO. 13 (CEBU CITY) FOR INTERNAL REVENUE TAX PURPOSES.
Section 6(E) of the Republic Act No. 8424, otherwise known as the "Tax Reform Act of 1997"
Commissioner of Internal Revenue to divide the Philippines into different zones or areas and determ
revenue tax purposes, the fair market value of the real properties located in each zone
consultation with competent appraisers both from private and public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined th

real properties (1st revision) located in the Municipalities of Consolacion, Cordova and Liloan under t
Revenue District Office No. 80 (Mandaue City), Revenue Region No. 13 (Cebu City) after public
hearing on December 5, 1996 for the purpose. This Order is issued to implement zonal values
for lan any internal revenue tax.
In case the gross selling price or the market value as shown in the schedule of values of
city assessors is higher than the zonal value established herein, such values shall be used as basis fo
internal revenue tax.
(signed)
JOSE ISIDRO N. CAMACHO
RECOMMENDED BY:
(signed)
RENE G. BAÑEZ
Page 243
DEFINITION OF TERMS

AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS

RICE CORN, SUGARCANE, TOBACCO, ETC. OR TO
PASTURING, DAIRYING, INLAND FISHING, SALT-MAKING,
AND OTHER AGRICULTURAL USES INCLUDING TIMBERLAND
AND FOREST LAND

VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR

DISTRICT ABOUT, NEAR, ADJACENT PROXIMATE OR
CONTIGUOUS TO STREET BEING LOCATED.
CODE CLASSIFICATION CODE CLASSIFICATION

CR Commercial Regular GP* General Purposes
CC Commercial Condominium X Institutional
A Agricultural Lot APD Area for Priority Development
Page 244
Page 245
RDO NO. 80 - MANDAUE CITY, CEBU
Page 246
Page 247
Page 248
Page 249
Page 250
Page 251
Page 252
Page 253
Page 254
Page 255
Page 256
Page 257
Page 258
Page 259
CERTAIN GUIDELINES IN THE

IMPLEMENTATION OF ZONAL VALUATION OF
REAL PROPERTIES RDO No. 80-MANDAUE CITY
1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL
PROPERT WHERE IN THE APPROVE SCHEDULE OF ZONAL VALUES FOR A PARTICULAR
BARANGAY -
a.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION IN A

PARTICU STREET/SUBDIVISION IN A BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE
SAME CLA FICATION OF REAL PROERTY LOCATED IN THE OTHER STREET/SUBDIVISION
WITHIN THE S BARANGAY OF SIMILAR CONDITIONS SHALL BE USED; AND
b) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL

PROP IN ONE BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME
CLASSIFICATION OF PROPERTY LOCATED IN AN ADJACENT BARANGAY OF SIMILAR
CONDITIONS SHALL BE
a.) ALL REAL PROERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A

STREET/BARANGAY/ZONE USE OF WHICH ARE PREDOMINANTLY COMMERCIAL SHALL BE
CLASSIFIED AS "COMMERCIAL" PURPOSES OF ZONAL VALUATION.
b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES LOCATED IN A ST

BARANGAY/ZONE, REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED FOR PURPOSES OF
Z VALUATION.
IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSES IS -
a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND AN
IMPROVEMENT SHALL BE TREATED AS ONE; OR
b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENT SHALL B
SEPARATE VALUES, i.e. ZONAL VALUE/GROSS SELLING PRICE/FAIR MARKET VALUE PER
TAX DECLARATION WHICHEVER IS HIGHER AND, IN THE ABSENCE OF ZONAL VALUATION, PR
SHALL BE VALUED PURSUANT TO RAMO 2-91.
THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED AS

COMMER TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.
Page 260
THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS

SU HOUSING AND LAND USE REGULATORY BOARD (HLURB). IF IT IS UTILIZED FOR
SOCIALIZED HO SHALL BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNMENT AGENCY
SUCH AS, PR COMMISSION ON URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY (NHA).
ETC.
SECOND SALE OF LOT IDENTIFIED AS LOCATED IN TH E APD SHALL NO LONGER BE

VALU ORIDNARY 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 REVEN
(i.e CAPITAL GAINS, CREDITABLE WITHHOLDING, ESTATE, DONOR'S, AND DOCUMENTARY STA
DUE ON SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY. PROVIDED, T
SAME IS HIGHER THAN (1.) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUE
PROVINCIAL AND CITY ASSESSORS (i.e. LATEST TAX DECLARATION ) AND (2.) THE GROSS SELLI
AS SHOWN IN THE DULY NOTARIZED DOCUMENT OF SALE OR EXCHANGE AT THE TIME OF
EXCAHNGE.
PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING EST

DONOR'S TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY THE COMMIS
INTERNAL REVENUE (i.e. ZONAL VALUES ) OR (2) THE FAIR MARKET VALUE AS SHOWN IN THE
SC ZONAL VALUES OF THE PROVINCIAL/CITY/MUNICIPAL ASSESSOR, WHICHEVER IS HIGHER.
I-3-apmd/jntb_dec2016/abp-2/9/17
Page 261
N THE
THE
NUE
; authorizes the
ine for internal
or area upon
e zonal values of
he jurisdiction of
was conducted on
d to be used in
the provincial or
r computing the
Page 262
,
Page 263
Page 264
Page 265
Page 266
Page 267
Page 268
Page 269
Page 270
Page 271
Page 272
Page 273
Page 274
Page 275
Page 276
Page 277
Page 278
Y:
LAR
SSI-
AME
ERTY
REAL
USED.
, THE
FOR
REET/
ONAL
D THE
E GIVEN
LATEST
OPERTY
CIAL AND
Page 279
CH BY THE
USING, IT
ESIDENTIAL
ED AS AN
UE TAXES
MP TAXES)
HAT THE
S OF THE
NG PRICE
SALE OR
ATE AND
SIONER OF
HEDULE OF
Page 280
Manila 1004

February 2, 1998
SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES IN THE CITIES OF
MANDAUE & LAPU-LAPU, CEBU UNDER REVENUE DISTRICT OFFICE NO. 80 (MANDAUE CITY),
REVENUE REGION NO. 13 (CEBU CITY) FOR INTERNAL REVENUE TAX PURPOSES.
Section 16 (e) of the Tax Code as amended by Presidential Decree No. 1994, authorizes the Commissioner
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 Cities of Mandaue & Lapu-Lapu under the jurisdiction of Revenue
District Office No. 80 (Mandaue City), Revenue Region No. 13 (Cebu City) after public hearing were conducted on
December 5, 1996 & January 21, 1997 for the purpose. This Order is issued to implement the revised zonal values
for land to be used incomputing 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 establishef herein, such values shall be used as basis for computing the
(signed)
SALVADOR M. ENRIQUEZ
RECOMMENDED BY:
(signed)
LIWAYWAY VINZONS-CHATO
DEFINITION OF TERMS




ABOUT, NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A
STREET BEING LOCATED.

CR Commercial Regular GP General Purposes
CC Commercial condominium X Institutional
CL Cemetery Lot APD Area for Priority Development
A Agricultural Lot PS Parking Slot
AGRICULTURAL LANDS
A1 Riceland Irrigated A26 Bamboo Land

A2 Riceland Unirrigated A27 Peanut Land
A3 Upland A28 Soy beans Land
A4 Coco Land A29 Grape vineyard
A5 Citrus Land A30 Pepper Land
A6 Fishpond A31 Mineral Land
A7 Swamp A32 Non Metallic mineral Land
A8 Nipa Land A33 Coal Deposit
A9 Cotton Land A34 African Oil Land
A10 Cogon A35 Rubber Land
A11 Abaca Land A36 Forest Land/Timber Land
A12 Orchard A37 Horticultural Land
A13 Pineapple Land A38 Salt Beds
A14 Banana Land A39 Seashore
A15 Pasture Land A40 Resort
A16 Corn Land A41 Sandy/Stony
A17 Sugar Land A42 Prawn pond
A18 Tobacco Land A43 Sorghum
A19 Cacao A44 Ipil-ipil
A20 Lanzones A45 Kangkong
A21 Durian A46 Zarate
A22 Rambutan A47 Vegetable Land
A23 Mango A48 Coffee
A24 Mangrove A49 Mountainous / Hilly Areas
A25 Camote/Cassava A50 Other Agricultural Lands
RDO NO. 80 MANDAUE CITY, CEBU
CITY/MUNICIPALITY: MANDAUE
D.O. No. 22-98
BARANGAY: ALANG-ALANG Effectivity Date 23-June-1998
CLASSI- 2ND REV

STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
BURGOS STREET PLARIDEL-G OUANO CR 5,500.00

ALONG THE ROAD RR 5,000.00
INTERIOR RR 3,000.00
I 5,000.00
G OUANO STREET BURGOS-PLARIDEL CR 6,250.00
RR 6,000.00
I 3,500.00
LIBERTAD STREET RIZAL-BURGOS CR 3,250.00
RR 3,000.00
I 3,000.00
PLARIDEL STREET BUTUANON RIVER-BURGOS- CR 5,500.00
G. OUANO STS RR 5,000.00
I 5,000.00
SANCHEZ STREET RIZAL-PLARIDEL CR 6,250.00
RR 6,000.00
I 6,000.00
SITIO LIONG CR 6,000.00
RR 5,500.00
I 5,500.00
RIZAL STREET CR 6,250.00
I 6,000.00
ALL OTHER STREETS CR 2,500.00
RR 1,500.00
I 2,250.00
D.O. No. 22-98
BARANGAY: BAKILID Effectivity Date 23-June-1998
CLASSI- 2ND REV

A BONIFACIO STREET BAKILID-BANILAD ROAD CR 5,500.00

I 5,000.00
BAKILID-BANILAD ROAD CR 5,750.00
I 5,000.00
BAKILID BARRIO ROAD CR 4,250.00
I 4,000.00
CEBU NORTH ROAD-HIGWAY BONIFACIO-BAKILID CR 10,000.00
I 9,000.00
ALL OTHER STREET CR 5,000.00
I 3,500.00
BARANGAY: BANILAD
CLASSI- 2ND REV

EL DORADO SUBD RR 3,250.00

GENTLE BREEZE SUBD RR 3,250.00
GREEN PLAINS SUBD RR 3,250.00
H. CORTES ST ML QUEAON-BANILAD ROAD CR 5,750.00
I 5,000.00
HOLY FAMILY VILL I & II RR 3,500.00
ML QUEZON STREET CR 5,500.00
I 4,750.00
MANGO GREEN VILL RR 3,250.00
ST. MARTIN VILLAGE & ALBANO SUBD RR 3,250.00
STO. NINO VILLAGE RR 5,000.00
I 5,000.
I 5,000.
D.O. No. 22-98
BARANGAY: BASAK Effectivity Date 23-June-1998
CLASSI- 2ND REV

BASAK-DUNGOAN ROAD CEBU NORTH RD-LABOGON CR 4,000.00

I 3,500.00
BASAK-PAGSABUNGAN ROAD CEBU NORTH RD-LABOGON CR 4,000.00
I 3,500.00
A 1,000.00
CONSUELO VILLAGE RR 3,250.00
H ABELLANA STREET CEBU NORTH RD-GREEN VIEW CR 4,000.00
I 3,500.00
A 1,000.00
HIGHWAY-CEBU NORTH ROAD CR 6,000.00
I 5,500.00
I 3,250.00
A 1,000.00
D.O. No. 22-98
BARANGAY: CABANCALAN Effectivity Date 23-June-1998
CLASSI- 2ND REV

ELIAS CORTES ML QUEZON-BUTUANON RIVER CR 3,500.00

I 3,250.00
GREENHILLS SUBD ML QUEZON CR 3,100.00
I 2,850.00
HIDDEN HOMES SUBD RR 2,250.00
M L QUEZON GREENHILLS-NPC CR 5,750.00
I 5,000.00
SITIO PILIT CR 2,500.00
I 2,250.00
I 3,000.00
BARANGAY: CAMBARO
CLASSI- 2ND REV

ISLA DE PALMA RR 1,750.00

GL
MACTAN ROAD PLARIDEL-ISLA DE PALMA CR 3,500.00
I 3,250.00
PLARIDEL STREET SAN ANTONIO-G. OUANO CR 3,650.00
I 3,400.00
SAN ANTONIO STREET PLARIDEL-PNOC CR 2,500.00
INTERIOR RR 850.00
I 2,250.00
INTERIOR RR 950.00
I 2,250.
I 2,250.
D.O. No. 22-98
BARANGAY: CANDUMAN Effectivity Date 23-June-1998
CLASSI- 2ND REV

ABELLANA STREET CANDUMAN-PAGSABUNGAN ROAD CR 3,000.00

I 3,000.00
GP 1,500.00
CABANCALAN-CANDUMAN ABELLANA-PAGSABUNGAN ROAD CR 2,250.00
I 2,000.00
GP 1,500.00
I 2,250.00
GP 1,500.00
BARANGAY: CASILI
CLASSI- 2ND REV

CUBACUB-CASILI ROAD CR 1,250.00

INTERIOR RR 850.00
I 1,100.00
GP 1,000.00
CUBACUB-KAPASANAN CR 1,100.00
INTERIOR RR 750.00
I 1,000.00
GP 1,000.00
SITIO CASILI CR 1,200.00
INTERIOR RR 750.00
I 1,100.00
GP 1,000.00
TAWASON-CASILI ROAD CR 1,200.00
ALONG THE ROAD RR 900.00
INTERIOR RR 575.00
I 1,100.00
GP 1,000.00
RR 800.00
I 1,100.00
A 500.00
D.O. No. 22-98
BARANGAY: CASUNTINGAN Effectivity Date 23-June-1998
CLASSI- 2ND REV

GREENHILLS SUBD RR 3,250.00

ML QUEZON STREET MAGUIKAY-CABANCALAN CR 3,500.00
I 3,250.00
OSMENA SUBDIVISION RR 3,250.00
TINGUB-MAUIKAY QUEZON-BUTUANON RIVER CR 2,250.00
INTERIOR RR 950.00
I 2,200.00
ALL OTHER STREETS I 2,200.00
INTERIOR RR 950.00
D.O. No. 22-98
BARANGAY: CENTRO (POBLACION) Effectivity Date 23-June-1998
CLASSI- 2ND REV

A DEL ROSARIO AVENUE CENIZA-RIZAL CR 7,750.00

I 7,500.00
A SUSON STREET ZAMORA-END CR 7,750.00
I 7,500.00
B CENIZA STREET LOPEZ JAENA CR 10,000.00
I 9,500.00
BURGOS STREET SANCHEZ-END CR 7,750.00
I 7,500.00
DURANO RECLAMATION CR 10,000.00
I 9,500.00
GOMEZ STREET CENIZA-BURGOS CR 9,250.00
I 9,000.00
MABINI STREET PLARIDEL-RIZAL CR 9,250.00
I 9,000.00
PLARIDEL STREET SEAWALL-SAN ANTONIO CR 7,750.00
I 7,500.00
RIZAL STREET ZAMORA-SANCHEZ CR 9,000.00
I 8,750.00
RIZAL EXT (MANDAUE PORT) SEAWALL-SANCHEZ CR 9,000.00
I 8,750.00
ZAMORA STREET CENIZA-BURGOS CR 9,000.00
I 8,500.00
ALONG THER OAD RR 7,250.00
I 7,250.00
D.O. No. 22-98
BARANGAY: CUBACUB Effectivity Date 23-June-1998
CLASSI- 2ND REV

CUBACUB-CASILI ROAD ALONG THE ROAD RR 1,100.00

INTERIOR RR 750.00
I 1,350.00
GP 1,000.00
BAAS JAGOBIAO ROAD ALONG THE ROAD RR 1,650.00
INTERIOR RR 900.00
I 2,500.00
GP 1,500.00
ALL OTHER STREETS ALONG THER OAD RR 1,200.00
INTERIOR RR 750.00
I 1,250.00
GP 1,000.00
D.O. No. 22-98
BARANGAY: GUIZO Effectivity Date 23-June-1998
CLASSI- 2ND REV

A CORTES AVENUE CEBU NORTH RD-BOUNDARY CR 6,500.00

I 6,250.00
A DEL ROSARIO AVENUE HIGHWAY-A CORTES AVE CR 5,500.00
I 5,000.00
A S FORTUNA STREET SEAWALL-DEL ROSARIO CR 5,500.00
I 5,000.00
A S FORTUNA STREET SEAWALL-DEL ROSARIO-M.C CR 5,500.00
I 5,000.00
CEBU NORTH ROAD A CORTES-MAGALLANES CR 10,000.00
I 9,000.00
DEL PILAR STREET A DEL ROSARIO-A CORTES CR 3,750.00
I 3,500.00
ESPINA STREET SEAWALL-DEL ROSARIO CR 9,000.00
I 8,500.00
GEN LUNA DEL PILAR-BOUNDARY CR 3,250.00
I 3,000.00
MAGALLANES DEL ROSARIO-CEBU NORTH CR 5,500.00
I 5,000.00
MANTUYONG GEN LUNA-END CR 3,250.00
I 3,000.00
STO. NINO SUBD CR 3,500.00
URDANETA STREET DEL ROSARIO-END CR 5,500.00
I 5,000.00
I 5,000.00
D.O. No. 22-98
BARANGAY: IBABAO (ESTANCIA) Effectivity Date 23-June-1998
CLASSI- 2ND REV

A CORTES AVENUE CR 6,250.00

I 6,000.00
CEBU NORTH ROAD CR 6,250.00
I 6,000.00
LIBERTAD CR 3,750.00
I 3,500.00
I 6,000.00
SANCHEZ STREET CR 3,650.00
I 3,500.00
SITIO ESTANCIA CR 3,750.00
I 3,500.00
ALONG OTHER STREETS CR 3,650.00
I 3,500.00
D.O. No. 22-98
BARANGAY: JAGOBIAO Effectivity Date 23-June-1998
CLASSI- 2ND REV

BAAS-JAGOBIAO ROAD ABELLANA-END CR 3,200.00

I 3,000.00
CEBU NORTH ROAD END BASAK-DUNGOAN RD-END CR 3,650.00
I 3,500.00
EVERSLEY SANITARIUM CR 2,650.00
I 2,500.00
GL
SITIO TUNGASAN ALONG THE ROAD RR 600.00
INTERIOR RR 350.00
UNION CARBIDE HILLS CR 3,200.00
I 3,000.00
INTERIOR RR 850.00
I 2,000.00
GP 1,000.00
D.O. No. 22-98
BARANGAY: LABOGON Effectivity Date 23-June-1998
CLASSI- 2ND REV

CEBU NORTH ROAD S JAYME-LABOGON CR 6,250.00

I 6,000.00
DONA ROSARIO VILLAGE RR 3,200.00
LABOGON CIRCUMFERENTIAL LABOGON-DONA ANTONIA VILL CR 2,650.00
I 2,500.00
LABOGON ROAD LABOGON CIR-END CR 2,550.00
I 2,500.00
LABOGON-PAKNAAN JAYME-PAKNA AN-LABOGON CR 3,250.00
I 3,000.00
MA ANTONIA SUBD RR 3,250.00
S JAYME STREET CEBU NORTH RD-BOUNDARY CR 3,500.00
I 3,000.00
I 2,500.00
D.O. No. 22-98
BARANGAY: LOOC Effectivity Date 23-June-1998
CLASSI- 2ND REV

ANTIPOLO A MABINI-END CR 3,250.00

I 3,000.00
MABINI PLARIDEL-SAN ANTONIO CR 5,500.00
I 5,000.00
PLARIDEL SEAWALL- A MABINI CR 5,500.00
I 5,000.00
A MABINI-SAN ANTONIO CR 2,650.00
I 2,500.00
SAN ANTONIO CR 2,250.00
I 2,000.00
I 2,000.00
SALTBEDS A 3,000.00
D.O. No. 22-98
BARANGAY: MAGUIKAY Effectivity Date 23-June-1998
CLASSI- 2ND REV

ALBANO STREET CR 3,250.00

I 3,000.00
CEBU NORTH ROAD ML QUEZON-BUTUANON BR CR 9,000.00
I 8,500.00
M L QUEZON-BAKILID RD CR 9,000.00
I 8,500.00
M L QUEZON AVENUE CEBU NORTH RD-TINGUB-MAGUIKAY CR 6,250.00
I 6,000.00
MAGUIKAY-CANSUNTINGAN MAGUIKAY-V ALBANO CR 3,250.00
I 3,000.00
MAGUIKAY FEEDER ROAD ALBANO-SUDLON ROAD CR 3,250.00
I 3,000.00
NURSERY ROAD CEBU NORTH RD-MAG FEEDER CR 3,500.00
I 3,250.00
SUDLON ROAD CEBU NORTH RD-MAG FEEDER CR 3,250.00
I 3,000.00
TINGUB-MAGUIKAY ROAD QUEZON-BUTUANON RIVER CR 3,250.00
I 3,000.00
I 3,000.00
D.O. No. 22-98
BARANGAY: MANTUYONG Effectivity Date 23-June-1998
CLASSI- 2ND REV

A DEL ROSARIO AVENUE GEN LUNA STREET CR 6,250.00

I 6,000.00
CENIZA STREET CR 9,750.00
I 9,250.00
ECHIVARRE CR 3,250.00
I 3,000.00
GEN LUNA CR 3,400.00
I 3,000.00
URDANETA CR 3,200.00
I 3,000.00
I 3,000.00
D.O. No. 22-98
BARANGAY: OPAO Effectivity Date 23-June-1998
CLASSI- 2ND REV

ALANG ALANG-OPAO ROAD G OUANO-END CR 3,250.00

I 3,000.00
ALANG-ALANG-UMAPAD G OUANO BOUNDARY CR 3,250.00
I 3,000.00
G OUANO STREET CR 5,500.00
I 5,000.00
ALANG ALANG-OPAO ROAD CR 3,250.00
I 3,000.00
GRANCENA CR 2,900.00
I 2,900.00
GP 2,800.00
ALL OTHER STREETS SITIOS ILOG & GRANCENA CR 2,900.00
RR 2,800.00
I 2,900.00
SALT BEDS & FISH POND I 3,250.00
D.O. No. 22-98
BARANGAY: PAGSABUNGAN Effectivity Date 23-June-1998
CLASSI- 2ND REV

ABELLANA STREET TINGUB-PAGSABUNGAN CR 2,900.00

I 2,900.00
GREEN VIEW SUBD ALONG THE ROAD RR 5,000.00
PAGSABUNGAN ROAD BDRY-TINGUB-PAGSABUNGAN CR 3,650.00
I 3,500.00
TINGUB-PAGSABUNGAN BDRY-ABELLANA CR 1,650.00
INTERIOR RR 900.00
I 1,500.00
I 2,900.00
BARANGAY: PAKNA-AN
CLASSI- 2ND REV

CEBU NORTH ROAD BUTUANON RIVER CR 6,500.00

I 6,000.00
S JAIME STREET BGY LABOGON CR 7,000.00
I 6,500.00
SITIO CAMBOGAONG CR 3,200.00
I 3,000.00
I 3,000.00
FISH POND A 3,250.00
AGRICULTURAL A 3,250.00
D.O. No. 22-98
BARANGAY: SUBANGDAKU Effectivity Date 23-June-1998
CLASSI- 2ND REV

CEBU NORTH ROAD SUBANGDAKU-CREEK BDRY CR 9,000.00

I 7,750.00
H CORTES TO TIPOLO CR 6,250.00
I 6,000.00
SAN VICENTE & SINGSON VIL SITIO NAWAKAO RR 3,250.00
UNNAMED STREET BESIDE TELECON-RECLAMATION CR 5,000.00
I 4,500.00
I 2,500.00
BARANGAY: TABOK
CLASSI- 2ND REV


I 3,000.00
HERMAG VILLAGE ALONG THE ROAD RR 3,000.00
TABOK BARRIO ROAD CR 2,650.00
I 2,500.00
I 2,500.00
D.O. No. 22-98
BARANGAY: TAWASON Effectivity Date 23-June-1998
CLASSI- 2ND REV

ABELLANA STREET CANDUMAN-BOUNDARY CR 1,250.00

INTERIOR RR 800.00
I 1,000.00
A 800.00
CANDUMAN-TAWASON ROAD ALONG THE ROAD RR 900.00
INTERIOR RR 500.00
GP 800.00
A 700.00
SITIO KAPASANAN CR 1,000.00
INTERIOR RR 700.00
I 1,000.00
A 700.00
INTERIOR RR 700.00
I 1,000.00
GP 500.00
A 450.00
BARANGAY: TINGUB
CLASSI- 2ND REV

CANDUMAN-PAGSABUNGAN BUTUANON RIV-TINGUB CR 2,250.00

I 1,750.00
GP 1,750.00
GREENHILLS SUBD RR 3,250.00
TINGUB-PAGSABUNGAN ROAD CR 2,250.00
I 1,750.00
GP 1,200.00
I 1,750.00
GP 1,750.00
D.O. No. 22-98
BARANGAY: TIPOLO Effectivity Date 23-June-1998
CLASSI- 2ND REV

A DEL ROSARIO AVENUE CEBU NORTH ROAD CR 6,250.00

I 6,000.00
A S FORTUNA BOUNDARY-SMC CR 6,250.00
I 6,000.00
CEBU NORTH ROAD TIPOLO-P BASUBAS CR 10,000.00
I 7,500.00
MAGUIKAY-BANILAD STREET H CORTES-A BONIFACIO CR 5,500.00
I 4,000.00
PEDRO BASUBAS ROAD CR 3,250.00
I 3,000.00
PO-O ROAD CEBU NORTH RR-P BASUBAS CR 6,500.00
I 6,000.00
SINGSON ROAD CEBU NORTH ROAD CR 5,500.00
I 5,000.00
SINGSON VILLAGE RR 3,250.00
TIPOLO BARRIO ROAD CR 5,500.00
I 5,000.00
I 3,000.00
D.O. No. 22-98
BARANGAY: UMAPAD Effectivity Date 23-June-1998
CLASSI- 2ND REV

PLARIDEL STREET CREEK-BUTUANON RIVER CR 3,650.00

I 3,500.00
G OUANO TO CREEK CR 5,500.00
I 5,000.00
PROGRESO-CAMBOGAONG STS PLARIDEL-END CR 3,650.00
I 3,500.00
SAN JOSE VILLAGE RR 3,000.00
UMAPAD-ALANG ALANG PLARIDEL-ALANG ALANG-UM CR 3,250.00
I 3,000.00
I 3,000.00
======================== ========================= ============= ===========
CITY/MUNICIPALITY: LAPU-LAPU
D.O. No. 22-98
BARANGAY: AGUS Effectivity Date 23-June-1998
CLASSI- 2ND REV

BASAK-AGUS ROAD MARIGONDON BGY ROAD CR 700.00

QUEZON HIGHWAY RR 350.00
I 980.00
INTERIOR RR 225.00
I 400.00
QUEZON NAT'L HIGHWAY CR 1,000.00
MARIGONDON-GISI-AGUS RR 500.00
I 990.00
INTERIOR RR 325.00
I 350.00
MALINAO ROAD CR 700.00
QUEZON HIGHWAY-END RR 340.00
I 980.00
INTERIOR RR 225.00
I 300.00
ALL OTHER STREETS CR 980.00
RR 325.00
INTERIOR RR 200.00
I 980.00
A 145.00
ALL SUBDIVISIONS ALONG THE ROAD RR 925.00
INTERIOR RR 650.00
BARANGAYS: BABAG I, BABAG II
CLASSI- 2ND REV

QUEZON NAT'L HIGHWAY TIMPOLOK BOUNDARY-END CR 1,000.00

RR 475.00
I 990.00
INTERIOR RR 325.00
A 275.00
TIMPOLOK ROAD QUIRINO NAT'L HWAY BDRY RR 450.00
I 990.00
INTERIOR RR 325.00
A 275.00
RR 500.00
I 980.00
RR 325.00
GP 295.00
A 200.00
ALL SUBDIVISIONS RR 675.00
INTERIOR RR 500.00
D.O. No. 22-98
BARANGAY: BANCAL Effectivity Date 23-June-1998
CLASSI- 2ND REV

BASAK-CAGODOY-PAJAC- PAJAC-MARIBAGO-QUEZON RR 650.00

BANCAL INTERIOR RR 345.00
I 990.00
PAJAC-MARIBAGO ROAD MIA-BASAK-CAGODOY RR 600.00
INTERIOR RR 345.00
I 990.00
PAJAC ROAD-BANCAL RR 675.00
INTERIOR RR 650.00
MIA-CASIA ROAD RR 650.00
I 675.00
QUEZON NAT'L HIGHWAY MACTAN INT'L AIRPORT-BA RR 650.00
INTERIOR RR 345.00
I 990.00
ALL OTHER STREETS RR 650.00
INTERIOR RR 425.00
I 990.00
ALL SUBDIVISIONS RR 650.00
BARANGAY: BASAK
CLASSI- 2ND REV

AGUSTIN, SORONO ROAD NUNEZ-BASAK-SUDTUNGAN CR 1,000.00

RR 340.00
INTERIOR RR 290.00
I 990.00
BASAK-SUDTUNGAN ROAD MARIGONDON BGY ROAD CR 1,000.00
RR 400.00
INTERIOR RR 275.00
I 990.00
GUN-OB BGY. BOUNDARY-NUNEZ RR 675.00
INTERIOR RR 550.00
J TAMPUS ROAD MARIGONDON ROAD-END CR 1,000.00
RR 450.00
INTERIOR RR 290.00
I 990.00
MARIGONDON BGY ROAD J TAMPUS-BASAK-SUDTUNGAN RR 450.00
INTERIOR RR 290.00
I 990.00
NUÑEZ STREET QUEZON NTA'L HIGHWAY RR 450.00
INTERIOR RR 325.00
I 990.00
RR 475.00
I 990.00
INTERIOR RR 240.00
D.O. No. 22-98
BARANGAY: BUAYA Effectivity Date 23-June-1998
CLASSI- 2ND REV

CASIA ROAD QUEZON HWAY-PLD RD-MAC CR 800.00

RR 350.00
I 980.00
INTERIOR RR 240.00
QUEZON NAT'L HIGHWAY CASIA-MIA CR 1,000.00
RR 425.00
I 990.00
INTERIOR RR 300.00
I 575.00
RR 350.00
I 425.00
INTERIOR RR 225.00
I 350.00
ALL SUBDIVISIONS ALONG THE ROAD RR 675.00
INTERIOR RR 550.00
BARANGAY: CALAWISAN
CLASSI- 2ND REV

BABAG-RADAR ROAD QUEZON HIGHWAY-END CR 375.00

RR 275.00
I 350.00
INTERIOR RR 175.00
CALAWISAN ROAD QUEZON HIGHWAY-END CR 500.00
RR 290.00
I 980.00
INTERIOR RR 200.00
I 240.00
QUEZON NATIONAL HIGHWAY CALAWISAN-BABAG ROAD CR 500.00
RR 400.00
I 500.00
INTERIOR RR 250.00
RR 290.00
I 980.00
INTERIOR RR 200.00
D.O. No. 22-98
BARANGAY: CANJULAO Effectivity Date 23-June-1998
CLASSI- 2ND REV

LOOC-CANJULAO ROAD QUEZON NAT'L H-Way-BDRY. CR 650.00

RR 350.00
I 990.00
INTERIOR RR 240.00
I 250.00
QUEZON NATIONAL HIGHWAY CANJULAO ROAD- END CR 1,000.00
RR 400.00
I 990.00
INTERIOR RR 250.00
I 300.00
RR 340.00
I 990.00
INTERIOR RR 200.00
I 350.00
D.O. No. 22-98
BARANGAY: GUN-OG Effectivity Date 23-June-1998
CLASSI- 2ND REV

AGUSTIN TUMULAK STREET CR 1,400.00

RR 1,050.00
I 2,000.00
INTERIOR RR 600.00
CARAJAY ROAD LAPU-LAPU CDH-BABAG BDRY RR 575.00
INTERIOR RR 375.00
CERES ROAD PUNTA RIZAL-S OSMENA CR 1,450.00
RR 1,050.00
I 2,000.00
INTERIOR RR 600.00
DELA SERNA ST. OSMENA ST(MARIGONDON ROAD) RR 1,750.00
INTERIOR RR 900.00
P.RODRIGUEZ-LOOC ROAD RR 850.00
INTERIOR RR 650.00
HUMAY-HUMAY - CERES RR 1,750.00
INTERIOR RR 850.00
G. DEL PILAR LAPU-LAPU CDH-QUEZON H RR 650.00
INTERIOR RR 400.00
QUEZON HIGHWAY-CANJULAO CR 2,000.00
RR 1,700.00
I 2,000.00
HUMAY-HUMAY PUNTA RIZAL-END CR 1,400.00
RR 800.00
I 1,400.00
INTERIOR RR 550.00
PUNTA RIZAL CERES ROAD-HUMAY HUMAY CR 2,000.00
RR 1,250.00
I 2,000.00
INTERIOR RR 700.00
QUEZON NATIONAL HIGHWAY CR 3,000.00
RR 1,350.00
I 3,000.00
INTERIOR RR 790.00
S OSMEÑA STREET CERES PROPOSED ROAD CR 1,400.00
RR 1,100.00
I 2,000.00
INTERIOR RR 650.00
SACRED HEART VILLAGE RR 1,050.00
INTERIOR RR 440.00
RR 800.00
I 2,000.00
INTERIOR RR 500.00
D.O. No. 22-98
BARANGAY: LOOC Effectivity Date 23-June-1998
CLASSI- 2ND REV

CALTEX ROAD QUEZON HIGHWAY-END CR 1,400.00

RR 1,100.00
I 1,750.00
INTERIOR RR 690.00
I 700.00
LOCATA ROAD LOOC-CANJULAO-CALTEX CR 2,000.00
RR 1,150.00
I 1,400.00
INTERIOR RR 700.00
I 800.00
QUEZON NATIONAL HIGHWAY CALTEX-LOOC-CANJULAO CR 1,350.00
RR 1,100.00
I 1,300.00
INTERIOR RR 690.00
RR 1,250.00
I 1,750.00
INTERIOR RR 690.00
I 700.00
D.O. No. 22-98
BARANGAY: MACTAN Effectivity Date 23-June-1998
CLASSI- 2ND REV

ANCASIL BARANGAY ROAD QUEZON NATL H-WAY-SHORELINE CR 750.00

RR 550.00
I 1,000.00
INTERIOR RR 325.00
BANCAL-SOONG ROAD BASAK-CAGODOY CR 1,000.00
RR 600.00
I 990.00
INTERIOR RR 375.00
BEACH LOTS A 1,350.00
ALONG HILUTANGAN CHANNEL RR 2,000.00
ALONG MAGELLAN BAY RR 1,325.00
CABESA TACIO ROAD BUOT-BOUNDARY RR 500.00
INTERIOR RR 295.00
CASIA-SOONG ROAD OLD MACTAN RD-QUEZON CR 1,000.00
RR 500.00
I 990.00
INTERIOR RR 295.00
DAPDAP DEVELOPED SUBD. RR 2,400.00
DAPDAP-MARIBAGO QUEZON NATL HW-MARIBADO BDY RR 700.00
I 990.00
INTERIOR RR 525.00
I 550.00
DAPDAP BEACH ROAD CR 2,800.00
RR 1,400.00
INTERIOR CR 1,850.00
RR 750.00
D.O. No. 22-98
BARANGAY: MACTAN (continuation) Effectivity Date 23-June-1998
CLASSI- 2ND REV

HILUTANGAN DEVELOPED BEACH RESORT CR 2,500.00

UNDEVELOPED BEACH RESORT CR 1,000.00
MACTAN-CRISANTA ROAD CASIA-SOONG-DAPDAP CR 800.00
RR 575.00
I 990.00
INTERIOR RR 325.00
MACTAN-SOONG MACTAN CROSSING-DAPDAP RR 750.00
INTERIOR RR 550.00
NATL HIGHWAY-BUOT MACTAN PROPER-SHANGRILA RR 700.00
INTERIOR RR 550.00
NATIONAL HIGHWAY-MANCAO BUAYA BDRY-LAPU-LAPU SHRINE
FRONTING MAGELLAN BAY RR 700.00
INTERIOR RR 550.00
OLD MACTAN ROAD-MACTAN CASIA SOONG-DAPDAP CR 750.00
NATIONAL HIGHWAY RR 550.00
I 990.00
INTERIOR RR 325.00
QUEZON NATL HIGHWAY BUAYA-BANCL BDY-OLD MAC RR 1,250.00
I 1,490.00
INTERIOR RR 925.00
I 1,000.00
SITIO SOONG CR 900.00
RR 575.00
I 990.00
INTERIOR RR 350.00
I 400.00
RR 550.00
I 990.00
INTERIOR RR 375.00
I 400.00
D.O. No. 22-98
BARANGAY: MARIBAGO Effectivity Date 23-June-1998
CLASSI- 2ND REV

BASAK-GISI-AGUS ROAD FUENTES-QUEZON NATL H-WAY CR 900.00

RR 525.00
I 1,140.00
INTERIOR RR 350.00
BEACH LOTS DEVELOPED CR 1,900.00
UNDEVELOPED CR 1,250.00
DEVEOPED SUBDS. RR 700.00
PAJAK-MARIBAGO FUENTES ST-QUEZON NATIONAL CR 1,300.00
RR 600.00
I 1,140.00
INTERIOR RR 400.00
I 450.00
QUEZON NATIONAL HIGHWAY PAJAK-MARIBAGO-BASAK-GISI- RR 600.00
INTERIOR RR 400.00
RR 550.00
I 1,140.00
INTERIOR RR 375.00
BARANGAY: MARIGONDON
CLASSI- 2ND REV

BONGHANOY ROAD QUEZON NAT'L HW-SHORELINE RR 1,000.00

INTERIOR RR 650.00
MARIGONDON BARANGAY ROAD QUEZON NAT'L HW-SHORELINE CR 1,500.00
RR 1,000.00
I 850.00
INTERIOR RR 650.00
QUEZON NATIONAL HIGHWAY MARIGONDON-BONGHANOY RR 650.00
I 990.00
INTERIOR RR 500.00
SHORELINE RR 1,425.00
I 990.00
INTERIOR RR 450.00
I 500.00
D.O. No. 22-98
BARANGAY: OLANGO ISLAND Effectivity Date 23-June-1998
CLASSI- 2ND REV


PARTIALLY DEVELOPED CR 500.00
BEACH COVERED W/ MANGROVES A 50.00
BEACH BOUNDED BY BIG ROCKS A 75.00
BEACH WITH WHITE SAND (Undeveloped A 150.00
BEACH WITH MUDDY SOIL A 75.00
STA. ROSA ROAD TO TINAGO CR 175.00
INTERIOR RR 65.00
A 62.50
ALL OTHER ROADS RR 100.00
A 50.00
BARANGAY: PAJAK
CLASSI- 2ND REV

BANKAL-SOONG BASAK-CAGODOY CR 825.00

RR 750.00
I 875.00
INTERIOR RR 450.00
BASAK-CAGODOY-PAJAK PAJAK-MARIBAGO-BANKAL CR 1,300.00
RR 575.00
I 1,140.00
INTERIOR RR 400.00
I 450.00
FUENTES STREET PAJAK-MARIBAGO-GISI-AGUS CR 1,300.00
RR 550.00
I 1,140.00
INTERIOR RR 375.00
I 425.00
PAJAK-MARIBAGO ROAD BASAK-CAGODOY-BANKAL- CR 1,300.00
RR 550.00
I 1,140.00
INTERIOR RR 375.00
I 400.00
QUEZON NATIONAL HIGHWAY BANKAL-SOONG-PAJAK- CR 1,300.00
RR 525.00
I 1,140.00
INTERIOR RR 500.00
RR 525.00
I 1,140.00
INTERIOR RR 350.00
I 375.00
DEVELOPED SUBDS ALONG THE ROAD RR 850.00
INTERIOR RR 825.00
D.O. No. 22-98
BARANGAY: PAJO Effectivity Date 23-June-1998
CLASSI- 2ND REV

BRIDGEWAY QUEZON NATIONAL HIGHWAY CR 3,400.00

SHORELINE RR 1,250.00
I 4,000.00
NEW SANGI ROAD CR 1,350.00
OLD MACTAN-CITY HALL RR 1,275.00
INTERIOR RR 450.00
OLD MACTAN ROAD QUEZON NATIONAL HIGHWAY CR 2,925.00
BOUNDARY RR 2,425.00
I 2,850.00
PAJO SEASIDE ROAD SHORELINE-OLD MACTAN RD CR 2,925.00
RR 2,425.00
I 4,000.00
QUEZON NATIONAL HIGHWAY PAJO-SEASIDE RD-END CR 4,500.00
RR 3,250.00
I 4,500.00
RR 2,325.00
I 4,000.00
D.O. No. 22-98
BARANGAY: POBLACION Effectivity Date 23-June-1998
CLASSI- 2ND REV

B M DIMATAGA E RODRIGUEZ-BOUNDARY CR 3,750.00

RR 2,000.00
I 4,500.00
BONIFACIO F MARTIR TO OMPAD CR 3,750.00
RR 2,000.00
I 4,500.00
DAD CLELAND E RODRIGUEZ TO END CR 2,750.00
RR 1,900.00
I 3,750.00
F MARTIR DIMATAGA-RIZAL CR 3,750.00
RR 2,000.00
I 4,500.00
G Y DELA SERNA E RODRIGUEZ-OMPAD CR 4,500.00
RR 3,000.00
I 6,000.00
LOPEZ JAENA E RODRIGUEZ-OMPAD CR 3,750.00
RR 2,000.00
I 4,500.00
MANDAUE ROAD OMPAD-PUNTA RIZAL CR 3,000.00
RR 1,425.00
I 4,000.00
MANGUBAT DIMATAGA-GY DELA SERNA CR 3,750.00
RR 2,000.00
I 3,250.00
OLD MACTAN ROAD OMPAD TO BOUNDARY CR 3,750.00
RR 1,925.00
I 4,500.00
D.O. No. 22-98

BARANGAY: POBLACION (continuation)
Effectivity Date 23-June-1998
CLASSI- 2ND REV

OLD ROAD TO MARIBAGO GY DELA SERNA TO END CR 3,750.00

RR 2,000.00
I 4,000.00
OMPAD B M DIMATAGA-DELA SERNA CR 3,750.00
RR 1,925.00
I 3,750.00
PLARIDEL E RODRIGUEZ-DELA SERNA CR 3,750.00
RR 2,000.00
PUNTA RIZAL OLD MACTAN ROAD TO END CR 4,000.00
RR 2,250.00
I 3,250.00
PUNTA RIZAL (2) MANGUBAT-DELA SERNA-OMPAD CR 3,250.00
RR 1,900.00
R DELA SERNA BM DIMATAGA-GY DELA SERNA CR 3,750.00
RR 2,250.00
I 4,500.00
RIZAL R DELA SERNA-MANGUBAT CR 3,250.00
RR 3,000.00
I 4,500.00
RODRIGUEZ SHORELINE-BOUNDARY CR 3,750.00
RR 1,950.00
I 4,500.00
S OSMENA L JAENA-GY DELA SERNA CR 3,750.00
RR 2,250.00
I 4,500.00
W RISDON DIMATAGA-L JAENA CR 3,750.00
RR 2,000.00
I 4,500.00
RR 1,750.00
I 3,750.00
D.O. No. 22-98
BARANGAY: PUNTA ENGANO Effectivity Date 23-June-1998
CLASSI- 2ND REV

BEACH LOTS FACING STA.ROSA/HILUTUNGAN CR 2,750.00

DEVELOPED RR 2,000.00
RR 1,000.00
BEACH LOTS FACING LILOAN/MAGELLAN BAY CR 2,250.00
DEVELOPED RR 1,500.00
UNDEVELOPED CR 990.00
RR 990.00
BUOT CABESA TACIO-SHORELINE CR 550.00
RR 300.00
I 800.00
INTERIOR RR 200.00
CABESA TACIO BUOT-END CR 1,050.00
RR 900.00
I 1,650.00
INTERIOR RR 600.00
INDOY STREET CABESA TACIO-SHORELINE RR 325.00
CR 850.00
RR 325.00
I 750.00
INTERIOR RR 200.00
D.O. No. 22-98
BARANGAY: PUSOK Effectivity Date 23-June-1998
CLASSI- 2ND REV

MEPZ AIRPORT-IBO (DEVELOPED) CR 2,000.00

MUSTANG QUEZON NAT'L HW-MACTAN AB CR 3,750.00
RR 3,250.00
I 4,500.00
OLD MACTAN ROAD CR 2,250.00
RR 1,425.00
I 3,000.00
OLD MACTAN ROAD TO MARIBAGO CR 3,000.00
RR 1,450.00
I 3,000.00
PAJO-MATUMBO (PUSOK) OLD MACTAN ROAD-MEPZ CR 2,250.00
RR 1,400.00
I 3,000.00
INTERIOR RR 950.00
QUEZON NATIONAL HIGHWAY CR 4,500.00
RR 3,000.00
I 6,000.00
RR 1,900.00
RR 1,500.00
I 2,250.00
BARANGAY: SANTA ROSA
CLASSI- 2ND REV


PARTIALLY DEVELOPED CR 500.00
RR 425.00
STA. ROSA ROAD TO TINAGO CR 175.00
INTERIOR RR 65.00
A 65.00
A 50.00
D.O. No. 22-98
BARANGAY: SUBABASBAS Effectivity Date 23-June-1998
CLASSI- 2ND REV


UNDEVELOPED CR 750.00
GUERILLERO NUNEZ - QUEZON NH CR 450.00
RR 425.00
I 990.00
INTERIOR RR 250.00
MARIGONDON BRGY. RD QUEZON NH - END CR 1,200.00
RR 425.00
I 1,100.00
INTERIOR RR 300.00
NUNEZ QUEZON NH - GUERILLERO CR 1,300.00
RR 450.00
I 1,150.00
INTERIOR RR 400.00
QUEZON NAT'L H-WAY MARIGONDON - NUNEZ CR 1,150.00
RR 550.00
I 1,150.00
INTERIOR RR 400.00
SUBABASBAS GUERILLERO - END CR 925.00
RR 500.00
I 900.00
INTERIOR RR 350.00
ALL OTHER ROADS CR 1,150.00
RR 400.00
I 1,140.00
INTERIOR RR 275.00
======================== ========================= ============= ===========
RDO No. 80-MANDAUE CITY
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 CLASSI-
FICATION 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.
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
PURPOSED 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 PURPOSED OF ZONAL
VALUATION.
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
THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL AND
TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.
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 PROPER GOVERNENT AGENCY SUCH AS, PRESIDENTIAL
COMMISSION ON URBAN POOR (PCUP), NATIONA HOUSING AUTHORITY (NHA). ETC.
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 PROVIDES THAT THE CAPITAL GAINS TAX FROM SALES,EXCHANGE, OR OTHER DISPOSITIONS
OF REAL PROPERTY CLASSIFIED ASSETS INCLUDING "PACTO DE RETRO" SALES AND OTHER FORMS OF
CONDITIONAL SALES, BY INDIVIDUALS, ESTATE AND TRUSTS, SHALL BE TAXED AT THE RATE OF FIVE
PERCENT (5%) BASED ON GROSS SELLING PRICE. IF THE CONSIDERATION IS HIGHER THAT THE ZONAL
VALUES HEREIN ESTABLISHED.
PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING 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 ASSESSORS, WHICHEVER IS HIGHER.
I-3-apmd/jntb_dec2016/abp-2/9/17
DEFINITION OF TERMS


DAIRYING, INLAND FISHING, SALT-MAKING, AND OTHER
AGRICULTURAL USES INCLUDING TIMBERLAND AND FOREST
LAND


RR - RESIDENTIAL REGULAR
RC - RESIDENTIAL CONDOMINIUM
CR - COMMERCIAL REGULAR
CC - COMMERCIAL CONDOMINIUM
APD-AREA FOR PRIORITY DEVELOPMENT
A - AGRICULTURAL LAND
I - INDUSTRIAL
GL - GOVERNMENT LAND
GP - GENERAL PURPOSE
A1 - IRRIGATED RICELAND A9 - CORN LAND
A2 - UNIRRIGATED RICELAND A10 - FISHPOND
A3 - UPLAND A11 - GRAPE VINEYARD
A4 - SALTBEDS A12- NIPA/SAKSAK LAND
A5 - SUGARLAND A13 - ORCHARD/CASSAVA/CAMOTE
A6 - ABACA LAND A14 - PASTURE LAND
A7 - BAMBOO LAND A15 - TOBACCO LAND
A8 - COCONUT LAND A16 - WOODLAND
A17 - ALL OTHER AGRI
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
OF ZONAL VALUATION OF REAL PROPERTIES FOR
RDO NO. 80-MANDAUE CITY
1. NO PREVIOUS SALE OF PROPERTY OF A PARTICULAR CLASSIFICATION.
WHERE IN 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
5. VALUES OF CONDOMINIUMS AND TOWNHOUSES.
IN DETERMINING OR ARRIVING AT THE ZONAL VALUES FOR CONDOMINIUMS AND

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 IF THE TITLE IS
A TCT OR TRANSFER CERTIFICATE OF TITLE, LAND AND IMPROVEMENTS SHALL BE GIVEN
SEPARATE VALUES.
THE GROUND FLOOR OR A CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL AND 20%

OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.
Page
6. AREA FOR PRIORITY DEVELOPMENT (APD).

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.
THE ZONAL 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 MANDAUE CITY 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,
I-3-apmd/jntb_nov2016/abp-2/9/17
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Manila 1004

APRIL 25, 1995
SUBJECT: IMPLEMENTATION OF THER EVISED ZONAL VALUES OF REAL PROPERTIES

IN THE CITIES OF MANDAUE AND LAPU-LAPU UNDER REVENUE DISTRICT
OFFICE NO. 80 (MANDAUE CITY), REVENUE REGION NO. 13 (CEBU 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 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 located in the Cities of Mandaue and Lapu-Lapu under the jurisdiction of Revenue
District Office No. 80 (Mandaue City), Revenue Region No. 13 (Cebu City) after public hearings were
conducted on October 21 and 22, 1993 for the purpose. This Order is issued to implement the 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.
(signed)
ROBERTO F. DE OCAMPO
RECOMMENDED BY:
(signed)
LIWAYWAY VINZONS-CHATO
Page
DEFINITION OF TERMS




RR Residential Regular A Agricultural Lot

CR Commercial Regular X Institutional
CC Commercial Condominium GL Government Land
APD Area for Priority Development GP General Purposes
Page
D.O. No. 108-95
BARANGAY: ALANG-ALANG Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

BURGOS STREET PLARIDEL-G OUANO CR 1,500.00

RR 1,500.00
I 1,500.00
S OUANO STREET BURGOS-PLARIDEL CR 1,250.00
RR 1,250.00
I 1,250.00
LIBERTAD STREET RIZAL-BURGOS CR 800.00
RR 500.00
I 800.00
PLARIDEL STREET BUTUANON RIVER-BURGOS- CR 1,500.00
G. OUANOS STS RR 1,500.00
I 1,500.00
SANCHEZ STREET RIZAL-PLARIDEL CR 1,250.00
RR 1,250.00
I 1,250.00
SITIO LIONG CR 1,250.00
RR 1,250.00
I 1,250.00
RR 500.00
I 800.00
BARANGAY: BAKILID
CLASSI- 1ST REV

A BONIFACIO STREET BAKILID-BANILAD ROAD CR 1,500.00

BAKILID BARRIO ROAD RR 1,500.00
I 1,500.00
BAKILID-BANILAD ROAD CR 1,500.00
RR 1,400.00
I 1,500.00
BAKILID BARRIO ROAD CR 1,000.00
RR 800.00
I 1,000.00
CEBU NORTH ROAD-HIGHWAY BONIFACIO-BAKILID CR 3,000.00
RR 1,500.00
RR 3,000.00
ALL OTHER STREET CR 1,500.00
RR 500.00
I 1,500.00
Page
D.O. No. 108-95
BARANGAY: BANILAD Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

EL DORADO SUBD RR 900.00

GENTLE BREEZE SUBD RR 900.00
GREEN PLAINS SUBD RR 900.00
H. CORTES ST ML QUEZON-BANILAD ROAD CR 1,450.00
RR 1,450.00
I 1,450.00
HOLY FAMILY VILL I & II RR 1,000.00
ML QUEZON STREET H CORTES-NPC CR 1,250.00
RR 1,250.00
I 1,250.00
MANGO GREEN VILL A 250.00
RR 900.00
ST. MARTIN VILLAGE & ALBANO SUBD RR 800.00
STO. NINO VILLAGE RR 1,400.00
RR 500.00
I 1,450.00
A 250.00
BARANGAY: BASAK
CLASSI- 1ST REV

BASAK-DUNGOAN ROAD CEBU NORTH RD-LABOGON CR 1,000.00

RR 1,000.00
BASAK-PAGSABUNGAN ROAD CEBU NORTH RD-LABOGON CR 1,000.00
RR 1,000.00
I 1,000.00
A 250.00
CONSUELO VILLAGE RR 1,000.00
H ABELLANA STREET CEBU NORTH RD-GREEN VIEW RR 1,000.00
A 250.00
I 1,000.00
HIGHWAY-CEBU NORTH ROAD CR 1,300.00
RR 1,200.00
I 1,300.00
RR 1,000.00
RR 1,000.00
I 1,000.00
A 250.00
Page
D.O. No. 108-95
BARANGAY: CABANCALAN Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

ELIAS CORTES ML QUEZON-BUTUANON RIVER CR 1,000.00

RR 750.00
I 1,000.00
GREENHILLS SUBD ML QUEZON CR 900.00
RR 600.00
I 900.00
HIDDEN HOMES SUBD RR 600.00
ML QUEZON GREENHILLS-NPC CR 1,350.00
RR 1,350.00
I 1,350.00
SITIO PILIT CR 600.00
RR 450.00
I 600.00
RR 450.00
I 600.00
BARANGAY: CAMBARO
CLASSI- 1ST REV

ISLA DE PALMA GL
M J CORTES EXTENSION ISLA DE PALMA RR 400.00
MACTAN ROAD PLARIDEL-ISLA DE PALMA CR 1,000.00
RR 400.00
I 1,000.00
PLARIDEL STREET SAN ANTONIO-G. OUANO CR 1,100.00
RR 800.00
I 1,100.00
SAN ANTONIO STREET PLARIDEL-NOC CR 600.00
RR 300.00
I 600.00
RR 400.00
I 600.00
Page
D.O. No. 108-95
BARANGAY: CANDUMAN Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

ABELLANA STREET CANDUMAN-PAGSABUNGAN ROAD CR 600.00

I 1,000.00
GP 400.00
CABANCALAN-CANDUMAN ABELLANA-PAGSABUNGAN ROAD RR 400.00
I 600.00
GP 400.00
ALL OTHER STREETS INTERIOR LOTS GP 400.00
RR 400.00
I 600.00
BARANGAY: CASILI
CLASSI- 1ST REV

CASILI-KAPASANAN GP 350.00
RR 300.00
CUBACUB-CASILI ROAD GP 350.00
RR 300.00
SITIO CASILI GP 350.00
TAWASON-CASILI ROAD GP 350.00
RR 250.00
BARANGAY: CASUNTINGAN
CLASSI- 1ST REV

GREENHILLS SUBD RR 600.00

M L QUEZON STREET MAGUIKAY-CABANCALAN RR 900.00
I 1,000.00
OSMENA SUBDIVISION RR 600.00
TINGUB-MAGUIKAY QUESON-BUTUANON RIVER RR 450.00
I 600.00
ALL OTHER STREETS I 600.00
RR 450.00
Page
D.O. No. 108-95
BARANGAY: CENTRO (POBLACION) Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

A DEL ROSARIO AVENUE CENIZA-RIZAL CR 2,500.00

RR 2,500.00
I 2,500.00
A SUSON STREET ZAMORA-END CR 2,500.00
RR 2,500.00
I 2,500.00
B CENIZA STREET LOPEZ JAENA CR 3,200.00
RR 3,000.00
I 3,200.00
BURGOS STREET SANCHEZ-END CR 2,500.00
RR 2,500.00
I 2,500.00
DURANO RECLAMATION CR 3,200.00
RR 3,000.00
I 3,200.00
GOMEZ STREET CENIZA-BURGOS CR 3,000.00
RR 3,000.00
I 3,000.00
MABINI STREET PLARIDEL-RIZAL CR 3,000.00
RR 2,500.00
I 3,000.00
PLARIDEL STREET SEAWALL-SAN ANTONIO CR 2,500.00
RR 2,500.00
I 2,500.00
RIZAL STREET ZAMORA-SANCHEZ CR 3,000.00
RR 2,500.00
I 3,000.00
RIZAL EXT (MANDAUE PORT RD) SEAWALL-SANCHEZ CR 3,000.00
RR 3,000.00
I 3,000.00
ZAMORA STREET CENIZA-BURGOS CR 3,000.00
RR 2,500.00
I 3,000.00
RR 2,500.00
I 2,500.00
Page
D.O. No. 108-95
BARANGAY: CUBACUB Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

CUBACUB-CASILI ROAD TO ABELLANA STREETS GP 350.00

I 500.00
RR 300.00
BAAS JAGOBIAO ROAD ABELLANA STREET RR 500.00
GP 500.00
I 800.00
GP 350.00
ALL OTHER STREETS GP 350.00
INTERIOR I 400.00
RR 350.00
BARANGAY: GUIZO
CLASSI- 1ST REV

A CORTES AVENUE CEBU NORTH RD-BOUNDARY CR 2,000.00

I 1,000.00
RR 2,000.00
A DEL ROSARIO AVENUE HIGHWAY-A CORTES AVE I 1,500.00
CR 1,500.00
A S FORTUNA STREET SEAWALL-DEL ROSARIO RR 800.00
CR 1,500.00
I 1,500.00
A S FORTUNA STREET SEAWALL-DEL ROSARIO-M.C CR 1,500.00
BRIONES I 1,500.00
CEBU NORTH ROAD A CORTES-MAGALLANES CR 3,000.00
RR 2,000.00
DEL PILAR STREET A DEL ROSARIO-A CORTES AVE RR 500.00
CR 1,000.00
I 1,000.00
ESPINA STREET SEAWALL-DEL ROSARIO RR 800.00
I 3,000.00
GEN LUNA DEL PILAR-BOUNDARY RR 500.00
I 800.00
CR 800.00
MAGALLANES DEL ROSARIO-CEBU NORTH CR 1,500.00
MANTUYONG GEN LUNA-END RR 500.00
I 800.00
CR 800.00
STO. NINO SUBD RR 600.00
URDANETA STREET DEL ROSARIO-END CR 1,500.00
RR 800.00
I 1,500.00
RR 1,000.00
RR 600.00
Page
D.O. No. 108-95
BARANGAY: IBABAO (ESTANCIA) Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

A CORTES AVENUE CR 2,000.00

RR 1,500.00
I 2,000.00
RR 1,000.00
I 2,000.00
LIBERTAD CR 1,000.00
RR 800.00
I 1,000.00
RR 1,500.00
I 2,000.00
SANCHEZ STREET CR 1,000.00
RR 800.00
SITIO ESTANCIA CR 1,000.00
RR 1,000.00
I 1,000.00
RR 500.00
I 800.00
BARANGAY: JAGOBIAO
CLASSI- 1ST REV

BAAS-JAGOBIAO ROAD ABELLANA-END RR 760.00

CEBU NORTH ROAD END BASAK-DUNGOAN RD-END RR 600.00
I 1,000.00
CR 1,000.00
EVERSLEY SANITARIUM GL
SITIO TUNGASAN RR 150.00
UNION CARBIDE HILLS I 800.00
RR 600.00
CR 800.00
GP 150.00
I 600.00
CR 600.00
Page
D.O. No. 108-95
BARANGAY: LABOGON Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

CEBU NORTH ROAD S JAYME-LABOGON RR 1,000.00

I 2,000.00
CR 2,000.00
DONA ROSARIO VILLGAE RR 600.00
LABOGON CIRCUMFERENTIAL RD LABOGON-DONA ANTONIA VILL RR 800.00
I 800.00
CR 800.00
LABOGON ROAD LABOGON CIR-END RR 800.00
I 800.00
CR 800.00
LABOGON-PAKNA-AN JAYME-PAKNA-AN-LABOGON RR 800.00
I 1,000.00
CR 1,000.00
MA ANTONIA SUBD RR 900.00
S JAYME STREET CEBU NORTH RD-BOUNDARY RR 800.00
I 1,000.00
CR 1,000.00
I 750.00
CR 750.00
BARANGAY: LOOC
CLASSI- 1ST REV

ANTIPOLO A MABINI-END RR 500.00

I 800.00
CR 800.00
MABINI PLARIDEL-SAN ANTONIO RR 1,500.00
I 1,500.00
CR 1,500.00
PLARIDEL SEAWALL-A MABINI RR 1,500.00
I 1,500.00
CR 1,500.00
A MABINI-SAN ANTONIO RR 500.00
I 500.00
SAN ANTONIO RR 500.00
I 600.00
CR 600.00
I 600.00
CR 600.00
SALT BEDS A 1,000.00
Page
D.O. No. 108-95
BARANGAY: MAGUIKAY Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

ALBANO STREET RR 800.00

I 1,000.00
CR 1,000.00
CEBU NORTH ROAD ML QUEZON-BUTUANON BR RR 2,000.00
I 3,000.00
CR 3,000.00
ML QUEZON-BAKILID RD CR 3,000.00
RR 2,000.00
I 3,000.00
ML QUEZON AVENUE CEBU NORTH RD-TINGUB MAGUI RR 1,400.00
I 2,000.00
CR 2,000.00
MAGUIKAY-CANSUNTINGAN MAGUIKAY-V ALBANO RR 800.00
I 1,000.00
CR 1,000.00
MAGUIKAY-FEEDER ROAD ALBANO-SUDLON ROAD RR 500.00
I 1,000.00
CR 1,000.00
NURSERY ROAD CEBU NORTH RD-MAG FEEDER RR 500.00
I 1,000.00
CR 1,000.00
SUDLON ROAD CEBU NORTH RD-MAG FEEDER RR 500.00
I 1,000.00
CR 1,000.00
TINGUB-MAGUIKAY ROAD QUEZON-BUTUANON RIVER RR 5,000.00
I 1,000.00
CR 1,000.00
I 1,000.00
CR 1,000.00
Page
D.O. No. 108-95
BARANGAY: MANTUYONG Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

A DEL ROSARIO AVENUE GEN LUNA STREET CR 2,000.00

RR 1,000.00
I 2,000.00
CENIZA STREET CR 3,100.00
RR 2,000.00
I 3,000.00
ECHIVARRE CR 1,000.00
RR 500.00
I 1,000.00
GEN LUNA STREET CR 1,000.00
RR 800.00
I 1,000.00
URDANETA CR 1,000.00
RR 800.00
I 1,000.00
RR 400.00
I 1,000.00
BARANGAY: OPAO
CLASSI- 1ST REV

ALANG ALANG-OPAO ROAD G OUANO-END RR 850.00

I 1,000.00
CR 1,000.00
ALANG ALANG-UMAPAD G OUANO BOUNDARY RR 600.00
I 1,000.00
CR 1,000.00
G OUANO STREET ALANG-ALANG RR 1,400.00
I 1,400.00
CR 1,400.00
ALNG ALANG-OPAO ROAD RR 850.00
I 1,000.00
CR 1,000.00
GRANCENA GP 850.00
I 850.00
CR 850.00
ALL OTHER STREETS SITIOS ILOG & GRANCENA RR 450.00
I 850.00
CR 850.00
SALTBEDS & FISH POND I 1,000.00
Page
D.O. No. 108-95
BARANGAY: PAGSABUNGAN Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

ABELLANA STREET TINGUB-PAGSABUNGAN RR 850.00

I 850.00
GREEN VIEW SUBD RR 1,300.00
PAGSABUNGAN ROAD BDRY-TINGUB-PAGSABUNGAN RD RR 850.00
I 1,000.00
CR 1,000.00
TINGUB-PAGSABUNGAN BDRY-ABELLANA RR 400.00
I 850.00
CR 850.00
BARANGAY: PAKNA-AN
CLASSI- 1ST REV

CEBU NORTH ROAD BUTUANON RIVER CR 2,000.00

RR 1,000.00
I 2,000.00
S JAYME STREET BGY LABOGON CR 1,200.00
RR 1,000.00
I 1,200.00
SITIO CAMBOGAONG CR 1,000.00
RR 1,000.00
I 1,000.00
RR 1,000.00
I 1,000.00
FISH POND A 1,500.00
Page
D.O. No. 108-95
BARANGAY: SUBANGDAKU Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

CEBU NORTH ROAD SUBANGDAKU-CREEK BDRY RR 2,000.00

CR 3,000.00
I 3,000.00
H CORTES TO TIPOLO RR 1,650.00
CR 2,000.00
I 2,000.00
SAN VICENTE & SINGSON VILL SITIO NAWAKAO RR 700.00
UNNAMED STREET BESIDE TELECON-RECLAMATION RR 400.00
CR 1,500.00
I 1,500.00
CR 750.00
I 750.00
BARANGAY: TABOK
CLASSI- 1ST REV

CEBU NORTH ROAD RR 800.00

I 1,000.00
CR 1,000.00
BUTUANON RIVER-LABOGON RR 800.00
I 1,000.00
CR 1,000.00
HERMAG VILLAGE RR 700.00
TABOK BARRIO ROAD RR 650.00
I 800.00
CR 800.00
I 800.00
CR 800.00
Page
D.O. No. 108-95
BARANGAY: TAWASON Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

ABELLANA STREET CANDUMAN-BOUNDARY RR 350.00

CR 350.00
I 350.00
GP 350.00
A 200.00
CANDUMAN-TAWASON ROAD ABELLANA-END RR 350.00
GP 350.00
SITIO KAPASANAN RR 350.00
CR 350.00
I 350.00
GP 350.00
CR 350.00
I 300.00
A 200.00
GP 200.00
BARANGAY: TINGUB
CLASSI- 1ST REV

CANDUMAN-PAGSABUNGAN BUTUANON RIV-TINGUB- RR 600.00

PAGSABUNGAN GP 600.00
I 600.00
GREENHILLS SUBD RR 600.00
TINGUB-PAGSABUNGAN ROAD RR 600.00
GP 600.00
I 600.00
GP 600.00
I 600.00
Page
D.O. No. 108-95
BARANGAY: TIPOLO Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

A DEL ROSARIO AVENUE CEBU NORTH ROAD RR 1,500.00

I 2,000.00
CR 2,000.00
A S FORTUNA BOUNDARY-SMC RR 1,500.00
I 2,000.00
CR 2,000.00
CEBU NORTH ROAD TIPOLO-P BASUBAS RR 3,000.00
I 3,200.00
CR 3,200.00
MAGUIKAY-BANILAD STREET H CORTES-A BONIFACIO RR 800.00
I 1,500.00
CR 1,500.00
PEDRO BASUBAS ROAD RR 800.00
I 1,000.00
CR 1,000.00
PO-O ROAD CEBU NORTH RR-P BASUBAS RR 1,500.00
I 2,000.00
CR 2,000.00
SINGSON ROAD CEBU NORTH ROAD RR 1,500.00
I 1,500.00
CR 1,500.00
SINGSON VILLAGE SITIO NAWANAO RR 700.00
TIPOLO BARRIO ROAD RR 1,500.00
I 1,500.00
CR 1,500.00
I 1,000.00
CR 1,000.00
Page
D.O. No. 108-95
BARANGAY: UMAPAD Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

PLARIDELS TREET CREEK-BUTUANON RIVER RR 1,100.00

CR 1,100.00
I 1,100.00
G OUANO TO CREEK RR 1,500.00
CR 1,500.00
I 1,500.00
PROGRESO-CAMBOGAONG STS PLARIDEL-END RR 600.00
CR 1,000.00
I 1,000.00
SAN JOSE VILLAGE RR 600.00
UMAPAD-ALANG ALANG PLARIDEL-ALANG ALANG-UMAPAD RR 600.00
CR 1,000.00
I 1,000.00
CR 800.00
I 800.00
===================== ========================== ========== ==========
Page
D.O. No. 108-95
BARANGAY: AGUS Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

BASAK-AGUS ROAD MARIGONODN BGY ROAD RR 150.00

QUEZON HIGHWAY I 200.00
QUEZON NAT'L HIGHWAY MARIGONDON-GISI-AGUS RR 150.00
I 200.00
MALINAO ROAD QUEZON HIGHWAY-END RR 150.00
I 200.00
RR 150.00
I 200.00
BARANGAYS: BABAG I, BABAG II
CLASSI- 1ST REV

QUEZON NAT'L HIGHWAY TIMPOLOK BOUNDARY-END RR 150.00

I 200.00
GP 150.00
TIMPOLOK ROAD QUIRINO NAT'L HIWAY BDRY RR 150.00
I 150.00
GP 150.00
I 200.00
A 150.00
GP 150.00
BARANGAY: BANCAL
CLASSI- 1ST REV

BASAK-CAGODOY-PAJAC- PAJAC-MARIBAGO-QUEZON HIWAY RR 250.00

BANCAL HIGHWAY I 250.00
PAJAC-MARIBAGO ROAD MIA-BASAK-CAGODOY RR 250.00
I 250.00
QUEZON NAT'L HIGHWAY MACTAN INT'L AIRPORT- RR 250.00
BASAK
I 250.00
Page
D.O. No. 108-95
BARANGAY: BASAK Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

AGUSTIN, SORONO ROAD NUNEZ-BASAK-SUDTUNGAN RR 180.00

I 350.00
BASAK-SUDTUNGAN ROAD MARIGONDON BGY ROAD RR 180.00
I 350.00
J TAMPUS ROAD MARIGONDON ROAD-END RR 180.00
I 350.00
MARIGONDON BGY ROAD J TAMPUS-BASAK-SUDTUNGAN RR 180.00
I 350.00
NUNEZ STREET QUEZON NAT'L HIGHWAY RR 180.00
I 350.00
I 350.00
BARANGAY: BUAYA
CLASSI- 1ST REV

CASIA ROAD QUEZON HIWAY-OLD RD RR 150.00

TO MACTAN I 170.00
QUEZON NAT'L HIGHWAY CASIA-MIA RR 150.00
I 170.00
I 170.00
BARANGAY: CALAWISAN
CLASSI- 1ST REV

BABAG-RADAR ROAD QUEZON HIGHWAY-END RR 120.00

I 150.00
CALAWISAN ROAD QUEZON HIGHWAY-END RR 120.00
I 150.00
QUEZON NATIONAL HIGHWAY CALAWISAN-BABAG ROAD RR 120.00
I 150.00
I 150.00
Page
D.O. No. 108-95
BARANGAY: CANJULAO Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

LOOC-CANJULAO ROAD QUEZON NAT'L HIGHWAY- RR 150.00

BOUNDARY I 200.00
QUEZON NATIONAL HIGHWAY CANJULAO ROAD- END RR 150.00
I 200.00
I 200.00
BARANGAY: GUN-OB
CLASSI- 1ST REV

AGUSTIN TUMULAK STREET RR 500.00

CERES ROAD PUNTA RIZAL-S OSMENA CR 750.00
RR 500.00
HUMAY-HUMAY PUNTA RIZAL-END RR 350.00
PUNTA RIZAL CERES ROAD-HUMAY HUMAY RR 350.00
QUEZON NATIONAL HIGHWAY RR 500.00
S OSMENA STREET CERES PROPOSED ROAD CR 650.00
RR 500.00
SACRED HEART VILLAGE RR 500.00
RR 350.00
BARANGAY: LOOC
CLASSI- 1ST REV

CALTEX ROAD QUEZON HIGHWAY-END RR 450.00

I 700.00
LOCATA ROAD LOOC-CANJULAO-CALTEX RR 450.00
LOOC-BASAK ROAD QUEZON HGIHWAY-CANJULAO RR 450.00
QUEZON NATIONAL HIGHWAY CALTEX-LOOC-CANJULAO RR 450.00
I 700.00
Page
D.O. No. 108-95
BARANGAY: MACTAN Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

ANCASIL BARANGAY ROAD QUEZON NATL H-WAY-SHORELINE RR 250.00

SHORELINE
BANCAL-SOONG ROAD BASAK-CAGODOY RR 250.00
I 300.00
BEACH LOTS A 700.00
CABESA TACIO ROAD BUOT-BOUNDARY RR 250.00
CASIA-SOONG ROAD OLD MACTAN RD-QUEZON RR 250.00
I 300.00
DAPDAP BEACH ROAD RR 250.00
MACTAN-CRISANTA ROAD CASIA-SOONG ROAD RR 250.00
I 300.00
OLD MACTAN ROAD-MACTAN CASIA-SOONG-DAPDAP RR 250.00
NATIONAL HIGHWAY I 300.00
SITIO SOONG RR 250.00
I 300.00
I 300.00
BARANGAY: MARIBAGO
CLASSI- 1ST REV

BASAK-GISI-AGUS ROAD FUENTES ST-QUEZON NATIONAL RR 250.00

HIGHWAY I 450.00
BEACH LOTS A 700.00
PAJAK-MARIBAGO FUENTES ST-QUEZON NATIONAL RR 250.00
HIGHWAY I 450.00
QUEZON NATIONAL HIGHWAY PAJAK-MARIBAGO-BASAK- RR 250.00
GISI-AGUS
I 450.00
Page
D.O. No. 108-95
BARANGAY: MARIGONDON Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

BONGHANOY ROAD QUEZON NATIONAL HIGHWAY - RR 550.00

SHORELINE
MARIGONDON BARANGAY ROAD QUEZON NATIONAL HIGHWAY - RR 550.00
SHORELINE I 450.00
QUEZON NATIONAL HIGHWAY MARIGONDON-BONGHANOY RR 350.00
I 350.00
SHORELINE RR 700.00
I 350.00
BARANGAY: PAJAK
CLASSI- 1ST REV

BANKAL-SOONG BASAK-CAGODOY RR 250.00

I 450.00
BASAK-CAGODOY-PAJAK PAJAK-MARIBAGO-BANKAL RR 250.00
I 450.00
FUENTES STREET PAJAK-MARIBAGO-GISI-AGUS RR 250.00
I 450.00
PAJAK-MARIBAGO ROAD BASAK-CAGODOY-BANKAL- RR 250.00
SOONG I 450.00
QUEZON NATIONAL HIGHWAY BANKAL-SOONG-PAJAK- RR 250.00
MARIBAGO I 450.00
I 450.00
Page
D.O. No. 108-95
BARANGAY: PAJO Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

BRIDGEWAY QUEZON NAT'L HIWAY- CR 800.00

SHORELINE RR 550.00
I 1,000.00
NEW SANGI ROAD OLD MACTAN-CITY HALL RR 550.00
OLD MACTAN ROAD QUEZON NATIONAL HIGHWAY - CR 800.00
BOUNDARY RR 550.00
I 800.00
PAJO SEASIDE ROAD SHORELINE-OLD MACTAN RD CR 800.00
RR 700.00
I 1,100.00
QUEZON NAT'L HIGHWAY PAJO-SEASIDE RD-END CR 1,100.00
RR 800.00
RR 500.00
I 1,100.00
Page
D.O. No. 108-95
BARANGAY: POBLACION Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

B M DIMATAGA E RODRIGUEZ-BOUNDARY CR 1,500.00

RR 1,000.00
BONIFACIO F MARTIR TO OMPAD CR 1,500.00
RR 1,500.00
DAD CLELAND E RODRIGUEZ TO END I 1,500.00
F MARTIR DIMATAGA-RIZAL CR 1,500.00
RR 1,000.00
G Y DELA SERNA E RODRIGUEZ-OMPAD CR 1,000.00
RR 800.00
LOPEZ JAENA E RODRIGUEZ-OMPAD CR 1,500.00
RR 1,000.00
MANDAUE ROAD OMPAD-PUNTA RIZAL RR 600.00
MANGUBAT DIMATAGA-GY DELA SERNA CR 1,500.00
RR 1,500.00
OLD MACTAN ROAD OMPAD TO BOUNDARY CR 1,000.00
RR 600.00
OLD ROAD TO MARIBAGO GY DELA SERNA TO END CR 1,500.00
RR 750.00
OMPAD B M DIMATAGA-DELA SERNA CR 1,500.00
RR 1,000.00
PLARIDEL E RODRIGUEZ-DELA SERNA CR 1,500.00
RR 1,000.00
PUNTA RIZAL OLD MACTAN ROAD TO END CR 1,500.00
RR 750.00
R DELA SERNA BM DIMATAGA-GY DELA SERNA CR 1,500.00
RR 1,000.00
RIZAL R DELA SERNA-MANGUBAT CR 1,500.00
RR 1,000.00
RODRIGUEZ SHORELINE-BOUNDARY CR 1,500.00
RR 1,000.00
S OSMENA L JAENA-GY DELA SERNA CR 1,500.00
RR 1,000.00
W RISDON DIMATAGA-L JAENA CR 1,500.00
RR 800.00
RR 700.00
I 1,500.00
Page
D.O. No. 108-95
BARANGAY: PUNTA ENGANO Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

BEACH LOTS FACING STA. ROSA A 900.00

BEACH LOTS FACING LILOAN A 900.00
BUOT CABESA TACIO-SHORELINE RR 150.00
CR 250.00
CABESA TACIO BUOT-END CR 550.00
INDOY STREET CABESA TACIO-SHORELINE RR 150.00
RR 150.00
BARANGAY: PUSOK
CLASSI- 1ST REV

MUSTANG QUEZON NATIONAL HIGHWAY- RR 850.00

MACTAN AIR BASE
OLD MACTAN ROAD RR 500.00
OLD MACTAN ROAD TO RR 500.00
MARIBAGO
PAJO-MATUMBO (PUSOK) OLD MACTAN ROAD-MEPZ RR 500.00
QUEZON NAT'L HIGHWAY RR 850.00
CR 1,000.00
CR 1,000.00
Page
D.O. No. 108-95
BARANGAY: SANTA ROSA, OLANGO ISLANDS Effectivity Date 11-Oct-1995
CLASSI- 1ST REV

BEACH LOTS CR 1,100.00

RR 1,100.00
GP 100.00
BARANGAY: SUBABASBAS
CLASSI- 1ST REV

SUBABASBAS GUERILLERO-END RR 200.00

QUEZON NAT'L HWAY MARIGONDON-NUNEZ RR 200.00
GUERILLERO NUNEZ-QUEZON NH RR 200.00
I 350.00
MARIGONDON BRY RD QUEZON NH-END RR 200.00
I 400.00
NUNEZ QUEON NH-GUERILLERO RR 200.00
I 450.00
BEACH LOTS A 800.00
I 450.00
===================== ========================== ========== ==========
Page

FOR RDO 80-MANDAUE CITY


IN THE EVENT THAT AN ECISING BARANGAY IS DIVIDED INTO TWO OR MORE BARANGAYS,
4. COMMERCIAL.


SEPARATE VALUES.

Page

OTHER DISPOSITIONS OF REAL PROPERTY LOCATED IN LAPULAPU CITY CLASSIFIED AS
HEREIN ESTABLISHED.
I-3-apmd/jntb_nov2016/ABPJ_June2017
Page
Manila 1004

January 19, 2009
SUBJECT: IMPLEMENTATION OF THE ZONAL VALUES OF REAL PROPERTIES IN THE CITY

OF MANDAUE, UNDER REVENUE DISTRICT OFFICE NO. 59, REVENUE NO. 7
CEBU CITY, FOR INTERNAL REVENUE TAX PURPOSES.
Section 16(e) of the Tax Code, as amended by Presidential Decree No. 1994, authorizes the Comm
Internal Revenue to divide the Philippines into different zones or areas and determine for internal rev
purposes, the fair market value of the real properties located in each zone or area upon consulta
competent appraisers.
real properties located in the City of Mandaue, under Revenue District No. 59, Revenue Region 7, Cebu City
public hearing was conducted on October 20, 1989 for the purpose. This Order is issued to implement zon
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 value as shown in the schedule of values of the Pr
City Assessors is higher than the zonal value established herein, such values shall be used as basis for comp
(signed)
JESUS P.ESTANISLAO
RECOMMENDED BY:
(signed)
JOSE U.ONG
Page
DEFINITION OF TERMS


LAND


RR Residential Regular CC Commercial Condominium

A Agricultural Lot GL Government Land
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page

RDO 59 MANDAUE CITY (now RDO 80)


4. COMMERCIAL.


SEPARATE VALUES.

Page

OTHER DISPOSITIONS OF REAL PROPERTY LOCATED IN MANDAUE CITY CLASSIFIED AS
HEREIN ESTABLISHED.
Page
,
issioner of
enue tax
tion with
values of
, after a
al values
ovincial or
uting the
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Manila 1004

January 21, 2009
SUBJECT: IMPLEMENTATION OF THE ZONAL VALUES OF REAL PROPERTIES IN THE CI

OF LAPULAPU, UNDER REVENUE DISTRICT OFFICE NO. 59, REVENUE REGI
7, CEBU CITY, FOR INTERNAL REVENUE TAX PURPOSES.
Section 16(e) of the Tax Code, as amended by Presidential Decree No. 1994, authorizes the Comm
Internal Revenue to divide the Philippines into different zones or areas and determine for internal re
purposes, the fair market value of the real properties located in each zone or area upon consult
competent appraisers.
real properties located in the City of Lapulapu, under Revenue District No. 59, Revenue Region 7, Cebu Cit
public hearing was conducted on October 20, 1989 for the purpose. This Order is issued to implement zo
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 value as shown in the schedule of values of the Pr
City Assessors is higher than the zonal value established herein, such values shall be used as basis for com
(signed)
JESUS P.ESTANISLAO
RECOMMENDED BY:
(signed)
JOSE U.ONG
Page
DEFINITION OF TERMS


LAND



RR Residential Regualr CC Commercial Condominium
A Agricultural Lot GL Government Land
Page
Page
Page
Page
Page
Page
Page
Page
RDO 59 LAPULAPU (now RDO 80-MANDAUE CITY)


4. COMMERCIAL.


SEPARATE VALUES.

Page

OTHER DISPOSITIONS OF REAL PROPERTY LOCATED IN LAPULAPU CITY CLASSIFIED AS
HEREIN ESTABLISHED.
Page
TY
ON
issioner of
venue tax
ation with
values of
y, after a
nal values
ovincial or
puting the
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page

Bir Zonal Value of Lots in Mandaue City Cebu Rdo No 80 Mandaue City

Uploaded by

Document Information

Original Description:

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Bir Zonal Value of Lots in Mandaue City Cebu Rdo No 80 Mandaue City

Uploaded by

Copyright:

Available Formats

NOTICE

Schedules of Zonal Values per Department Order (DO) -

DEPARTMENT ORDER NO. 5-09

TO: : All Internal Revenue Officers and Others Concerned.

This Order shall take effect immediately.

RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.

COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMMERCIAL

INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.

AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE,

GENERAL PURPOSE RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA

VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT

CODE CLASSIFICATION CODE

A1 Riceland Irrigated A26 Bamboo Land

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

a) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION IN A A

b) NO ZONAL VALUE HAS BEEN PRECRIBED FOR A PARTICULAR CLASSIFICATION OF REAL

2. PREDOMINANT USE OF PROPERTY.

a.) ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/BARANGAY/

b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES LOCATED IN A STREET/

3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE:

IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSE IS -

THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED AS

5. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.

DEPARTMENT ORDER NO. 63-02

SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES

TO: : All Internal Revenue Officers and Others Concerned.

By virtue of said authority, the Commissioner of Internal Revenue has determined th

This Order shall take effect immediately.

RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.

COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMMERCIAL

INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.

AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS

GENERAL PURPOSE RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA

VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR

CODE CLASSIFICATION CODE CLASSIFICATION

CERTAIN GUIDELINES IN THE

1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL

PROPERT WHERE IN THE APPROVE SCHEDULE OF ZONAL VALUES FOR A PARTICULAR

a.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION IN A

b) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL

2. PREDOMINANT USE OF PROPERTY.

a.) ALL REAL PROERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A

b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES LOCATED IN A ST

3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE:

IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSES IS -

THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED AS

4. AREAS FOR PRIORITY DEVELOPMENT (APD).

THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS

SECOND SALE OF LOT IDENTIFIED AS LOCATED IN TH E APD SHALL NO LONGER BE

5. ZONAL VALUE OF FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.

PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING EST

DEPARTMENT ORDER NO. 22-98

TO: : All Internal Revenue Officers and Others Concerned.

This Order shall take effect immediately.

RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.

COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMMERCIAL

INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.

AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE,

GENERAL PURPOSE RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA

VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT

CODE CLASSIFICATION CODE

A1 Riceland Irrigated A26 Bamboo Land