Professional Documents
Culture Documents
2 Land
2 Land
2 Land
1448 - 2019
SUB-CLASSIFICATION CRITERIA
(Urban Lands)
A. COMMERCIAL LANDS
B. INDUSTRIAL LANDS
C. RESIDENTIAL LANDS
Sa m p le
Pro p o se d
C LASS Are a Ba sic Ra te C LUSTER I % Inc re a se C LUSTER II % Inc re a se C LUSTER III % Inc re a se C LUSTER IV % Inc re a se C LUSTER V % Inc re a se C LUSTER VI % Inc re a se
AL
(sq .m )
1ST 100 2% 2% 2,500 25.00 2,500 25.00 2,400 20.00 2,300 15.00 2,200 10.00 2,200 10.00
2ND 100 2% 2% 1,800 24.14 1,800 24.14 1,700 17.24 1,600 10.34 1,580 8.97 1,580 8.97
3RD 100 2% 2% 1,200 20.00 1,200 20.00 1,150 15.00 1,100 10.00 1,080 8.00 1,080 8.00
4TH 100 2% 2% 650 18.18 650 18.18 620 12.73 600 9.09 590 7.27 590 7.27
Sa m p le
Pro p ose d
C LASS Are a Ba sic Ra te C LUSTER I % Inc re a se C LUSTER II % Inc re a se C LUSTER III % Inc re a se C LUSTER IV % Inc re a se C LUSTER V % Inc re a se C LUSTER VI % Inc re a se
AL
(sq .m )
1ST 100 6% 2% 3,200 28.00 3,000 20.00 2,900 16.00 2,800 12.00 2,680 7.20 2,680 7.20
2ND 100 6% 2% 2,500 25.00 2,350 17.50 2,300 15.00 2,200 10.00 2,130 6.50 2,130 6.50
3RD 100 6% 2% 1,850 23.33 1,750 16.67 1,700 13.33 1,630 8.67 1,590 6.00 1,590 6.00
4TH 100 6% 2% 1,200 20.00 1,150 15.00 1,100 10.00 1,080 8.00 1,050 5.00 1,050 5.00
COMPOSITION OF CLUSTERS:
CLUSTER I - Jasaan, Opol, Tagoloan, Villanueva
CLUSTER II - Laguindingan
CLULSTER III - Balingasag, Claveria, Initao, Lugait
CLUSTER IV - Alubijid, Gitagum, Naawan, Manticao, Medina
CLUSTER V - Libertad, Magsaysay, Salay, Talisayan
CLUSTER VI - Balingoan, Binuangan, Kinoguitan, Lagonglong, Sugbongcogon
LEGEND:
A.L. - ASSESSMENT LEVEL
ABACA LAND
First Class With a productivity of more than 1,500 kilos of fiber annually per hectare.
Second Class With a productivity of more than 1,080 kilos to 1,500 kilos of fiber annually per hectare.
Third Class With a productivity of more than 600 kilos to 1,080 kilos of fiber annually per hectare.
Fourth Class With a productivity of less than 600 kilos of fiber annually per hectare.
Second Class With a productivity of more than 2500 to 3000 kilos of banana fruit annually per
hectare.
Third Class With a productivity of more than 1500 to 2500 kilos of banana fruit annually per
hectare.
Fourth Class With a productivity of less than 1500 kilos of banana fruits annually per hectare.
Second Class With a productivity of more than 3500 to 5000 kilos of banana fruit annually per
hectare.
Third Class With a productivity of more than 2500 to 3500 kilos of banana fruit annually per
hectare.
Fourth Class With a productivity of less than 2500 kilos of banana fruit annually per hectare.
BAMBOO LAND
First Class With a productivity of more than 15 poles to a clump of bamboo annually per hectare.
Second Class With a productivity of more than 10 to 15 poles to a clump of bamboo annually per
hectare.
Third Class With a productivity of more than 6 to 10 poles to a clump of bamboo annually per
hectare.
Fourth Class With a productivity of less than 6 poles to a clump of bamboo annually per hectare.
COFFEE/CACAO LAND
First Class With a productivity of more than 30 cavans of coffee/cacao beans annually per hectare.
Second Class With a productivity of more than 25 to 30 cavans of coffee/cacao beans annually per hectare.
Third Class With a productivity of more than 20 to 25 cavans of coffee/cacao beans annually per hectare.
Fourth Class With a productivity of more than 15 to 20 cavans of coffee/cacao beans annually per hectare.
Page 19 of Ordinance No. 1448 - 2019
COCONUT LAND
First Class With a productivity of more than 70 nuts annually per tree.
Second Class With a productivity of more than 50 to 70 nuts annually per tree.
Third Class With a productivity of more than 30to 50 nuts annually per tree.
Fourth Class With a productivity of less than 30 nuts annually per tree.
CORN LAND
First Class With a productivity of more than 50 cavans of corn annually per hectare
Second Class With a productivity of more than 35 to 50 cavans of corn annually per hectare.
Third Class With a productivity of more than 20 to 35 cavans of corn annually per hectare.
Fourth Class With a productivity of less than 20 cavans of corn annually per hectare.
FALCATA
First Class Land planted to falcate capable of producing an average volume of more than 1.5 cubic meters per
tree.
Second Class Land planted to falcate capable of producing an average volume of from 0.6 to 1.5 cubic meter per tree.
Third Class Land planted to falcate capable of producing an average volume of less than 0.6 cubic per tree.
FISHPOND / PRAWNPOND
First Class With an average gross income of more than P100,00 per hectare annually.
Second Class With an average gross income of more than P70,000 to P100,00 per hectare annually.
Third Class With an average gross income of more than P40,000 to P70,000 per hectare annually.
Fourth Class With an average income of less than P40,000 per hectare annually.
IPIL-IPIL
First Class Land capable of producing the maximum size which has a circumferential measurement of 81 cm and
up.
Second Class Land capable of producing the medium size which has a circumferential measurement from 50 to 80
cm.
Third Class Land capable of producing the medium size which has a circumferential measurement below 50 cm.
MANGROVE
Any marshy land with no plants of trees of economic value growing in it except bushes.
Page 20 of Ordinance No. 1448 - 2019
NIPA LAND
First Class With an average gross income of more than P10,000 per hectare annually.
Second Class With an average gross income of more than P7,000 to P10,000 per hectare annually.
Third Class With an average gross income of more than P4,000 to 7,000 per hectare annually.
Fourth Class With an average gross income of less than 4,000 per hectare annually.
ORCHARD
First Class With an average gross income of more than P25,000 per hectare annually.
Second Class With an average gross income of more than P15,000 to P25,000 per hectare annually.
Fourth Class With an average gross income of less than P5,000 per hectare annually.
Second Class With an average gross income of more than P12,000 to P20,000 per hectare annually.
Third Class With an average gross income of more than P4,000 toP12,000 per hectare annually.
Fourth Class With an average gross income of less than P4,000 per hectare annually.
Second Class With an average gross income of more than P25,000 to P40,000 per hectare annually.
Third Class With an average gross income of more than P10,000 to P25,000 per hectare annually.
Fourth Class With an average gross income of less than P10,000 per hectare annually.
PASTURE
First Class Where green grasses are in abundance and with water facilities and improvements.
Second Class Where green grasses are in abundance and with water facilities and no improvements.
Third Class Where green grass are not very much in abundance and difficult water facilities.
Second Class With a productivity of more than 126 to 165 cavans of palay annually per hectare
Third Class With a productivity of more than 86 to 125 cavans of palay annually per hectare.
Fourth Class With a productivity of less than 20 cavans of palay annually per hectare.
Second Class With a productivity of more than 47 to 63 cavans of palay annually per hectare.
Third Class With a productivity of more than 20 to 47 cavans of palay annually per hectare.
Fourth Class With a productivity of less than 20 cavans of palay annually per hectare.
RICELAND (UPLAND)
First Class With a productivity of more than 53 cavans of palay annually per hectare.
Page 21 of Ordinance No. 1448 - 2019
Second Class With a productivity of more than 40 to 53 cavans of palay annually per hectare.
Third Class With a productivity of more than 30 to 40 cavans of palay annually per hectare.
Fourth Class With a productivity of less than 30 cavans of palay annually per hectare.
RUBBER
First Class With a productivity of more than 3.5 kilos of latex annually per tree.
Second Class With a productivity of more than 2.0 to 3.5 kilos of latex annually per tree.
Third Class With a productivity of more than 1.5 to 2.0 kilos of latex annually per tree.
Fourth Class With a productivity of less than 1.5 kilo of latex annually per tree.
SALTBEDS
First Class With an average gross income of more than P50,000 per hectare annually.
Second Class With an average gross income of more than P35,000 to P50,000 per hectare annually.
Third Class With an average gross income of more than P20,000 to P35,000 per hectare annually.
Fourth Class With an average gross income of less than P20,000 per hectare annually.
SUGAR
First Class With a productivity of more than 6,000 kilos of sugar annually per hectare.
Second Class With a productivity of more than 600 to 700 kilos of sugar annually per hectare.
Third Class With a productivity of more than 400 to 600 kilos of sugar annually per hectare.
Fourth Class With a productivity of less than 400 kilos of sugar annually per hectare.
TOBACCO
First Class With a productivity of 800 kilos annually per hectare.
Second Class With a productivity of more than 600 to 700 kilos annually per hectare.
Third Class With a productivity of more than 400 to 600 kilos annually per hectare.
Fourth Class With a productivity of less than 400 kilos annually per hectare.
VEGETABLES
First Class With an average annual gross income of more than P10,000 per hectare.
Second Class With an average annual gross income of more than P7,000to 10,000 per hectare.
Third Class With an average annual gross income of more than P4,000 to P7,000 per hectare.
Fourth Class With an average annual gross income of less than P4,000 per hectare.
Page 22 of Ordinance No. 1448 - 2019
MINERAL LANDS
VALUE FOR HECTARE
ASSESSMENT LEVELS:
2) BANANA (local) 62,400 78,000 49,400 61,750 37,440 46,800 24,860 31,200
BANANA
3) 64,350 80,440 51,490 64,360 38,860 48,580 25,760 32,200
(for export)
4) BAMBOO 41,600 52,000 33,280 41,600 24,960 31,200 16,640 21,800
13) NIPA 36,280 45,350 29,000 36,250 21,780 27,230 14,560 18,200
14) ORCHARD 53,040 66,300 42,430 53,040 31,820 39,780 21,430 26,780
16) PAPAYA (local) 58,970 73,710 47,160 58,950 35,360 44,200 23,560 29,450
17) PAPAYA (commercial) 82,650 103,310 66,190 82,740 49,730 62,160 33,280 41,600
18) PASTURE 50,230 62,790 41,140 51,430 30,160 37,700 20,180 25,230
19) PINEAPPLE 127,050 158,830 101,650 127,060 76,230 95,290 50,820 63,530
20) RICELAND (lowland) 208,000 260,000 166,400 208,000 124,800 156,000 83,200 104,000
RICELAND W/O
21) 119,600 149,500 95,680 119,600 71,760 89,700 47,840 59,800
IRRIGATION
22) RICELAND UPLAND 110,010 137,510 88,100 110,130 66,030 82,600 44,030 55,040
23) RUBBER 61,970 77,460 51,480 64,350 41,000 51,250 30,510 38,140
24) SALTBED 60,210 75,260 51,450 64,310 38,600 48,250 25,750 32,190
25) SUGAR 52,000 65,000 45,340 56,680 34,010 42,510 22,670 28,340
26) TOBACCO 109,200 136,500 87,360 109,200 65,520 81,900 43,680 54,600
27) VEGETABLES 50,230 62,790 40,140 50,180 30,160 37,700 21,180 26,480
Page 24 of Ordinance No. 1448 - 2019
MACHINERY
Page 26 of Ordinance No. 1448 - 2019
D 2 (EL−N )
RCNLD=O . C x x
D1 EL
Where:
RCNLD = Replacement Cost New Less Depreciation
O.C. = Original Cost
D1 = Dollar exchange Rate during year of acquisition
D2 = Dollar exchange Rate during the year of assessment
EL = Economic Life
N = Number of year machinery in actual use
P2 (EL−N )
RCNLD=O . C . x x
P1 EL
Where:
P1 = Index Price during the year of acquisition
P2 = Index Price during the year of assessment
Page 27 of Ordinance No. 1448 - 2019
Very Good Condition (80%-100%) – This term describes an item of machinery which are capable of being
used to its fully specified utilization and for its designed purpose without being modified, and not requiring
any repairs or abnormal maintenance at the time of inspection or within the foreseeable future.
Good Condition (55%-79) – This term describes an item of machinery which has been modified or repaired
and are being used at or near their fully specified utilization but the effects of age and/or utilization indicate
the some minor repairs are required or that the item may have to be used to some lesser degree than its fully
specified utilization in the foreseeable future.
Fair Condition (35%-54%) – This term describes those items which are being used at a point below their
fully specified utilization because of the effects of age and/or application, and which require general repairs
and some replacement of minor elements in the foreseeable future to raise their level of utilization or near
their original specifications.
Poor Condition (11%-34%) – This term is used to describe those items which can only be used at a point
well below their fully specified utilization, and it is not possible to realize full capability in their current
condition without extensive repairs and/or the replacement of major elements in the very near future.
Scrap Condition (0%-10%) – This term is used to describe those items which are no longer serviceable and
which cannot be utilized to any practical degree regardless of the extent of the repairs or modifications to
which they may be subjected (beyond economical repair). This condition applies to items of equipment which
have been used for 100% technologically or functionally obsolescent. Their value is represented by scrap
value.
[Note that the last two categories should be subject to the requirements of Section 225 regarding the minimum
20% residual value if still in operation]
Page 28 of Ordinance No. 1448 - 2019
BUILDING /
STRUCTURE
Page 29 of Ordinance No. 1448 - 2019
TYPES OF CONSTRUCTION
All buildings shall be classified or identified according to the following types, consistent to the provision of
the Building Code.
Type I Buildings shall be of wood construction. The structural elements may be any of the
materials permitted as follows: NIPA houses and similar structures fall under this type.
Type II Buildings shall be of wood construction with protective fire-resistant materials and one-hour
fire resistive throughout: Except, that permanent non-bearing partitions may use fire-
retardant treated wood within the farming assembly with one hour resistivity.
A. Third group wooden structural farming, floorings and sidings and GI roofing.
B. Third group wooden structural farming, floorings and sidings and GI roofing but
structural members are substandard.
Type Building shall be of masonry and wood construction. Structural elements may be any of the
III material permitted by the said National Building Code: Provided that the building shall be
one-hour fire resistive throughout. Exterior wall shall be of incombustible fire-resistive
construction.
Type Building shall be of steel, iron, concrete or masonry construction. Walls, ceiling and
IV permanent partitions shall be of incombustible fire-resistive construction: Except, that
permanent non-bearing partitions of one-hour fire-resistive construction may use fire-
retardant treated wood within the farming assembly.
A. Concrete columns, beams and walls – but wooden floor joist, flooring and roof
framings and GI roofing; even if walls are in CHB, kitchen and T & B are
reinforced concrete slabs.
B. Concrete columns and beams – but hollow block walls and GI roofing.
Type V Building shall be fire-resistive. The structural elements shall be of steel, iron, concrete or
masonry construction. Walls, ceiling and permanent partitions shall be of incombustible
fire-resistive construction.
KINDS OF BUILDING
2.
Page 30 of Ordinance No. 1448 - 2019
3. “Accessoria” or Row House - a house of not more than two storeys composed of a row of
dwelling units entirely separated from one another by partly
wall or walls and with an independent entrance for each
dwelling unit.
4. Apartment House - a house with apartment for fire or more families living
independently of one another and doing their cooking on
the premises, but with one or more entrance common to the
apartment.
5. Accessory building - a building subordinate to the main building on the same lot
and used for purposes customarily incidental to those of the
main building such as servant’s quarters, garage, pump
house, laundry etc…
11. Recreation Building - a building used for recreational purpose like a bowling or
billiard hall, night club, clubhouse, etc.
12. Saw Mills and lumbers Shed - a structure provided to shed lumber and machineries.
13. Gasoline Service Station - a structure installed for the operation of a gasoline business.
14. School Building - a place where learning instructions are given; or a place for
formal education and training.
15. Church / Chapel - a place of worship. (Church is bigger building than chapel)
16.
a) Boarding House - a house containing not more than 15 sleeping rooms where
boarders are provided with lodging and meals for a fixed
sum paid by the month or week, in accordance with
previous arrangement.
17. Poultry House - a house for domesticated birds like chicken, turkeys, ducks,
geese, guinea fowl, pigeons and pheasants which serve as a
source of food, either eggs or meat.
Page 31 of Ordinance No. 1448 - 2019
18.
a) Barn - a large farm building used for storing grain, hay, or straw
or for housing livestock.
19. Restaurant - a place where people pay to sit and eat meals that are
cooked and served on the premises.
22. Motel/ Inn - a roadside hotel designed primarily for motorists, typically
having the rooms arranged in a low building with parking
directly outside.
24.
a) Bowling Lane - a long narrow track along which balls are rolled in the
games of bowling (tenpin, candlepin, or duckpin) or
skittles.
b) Pelota Court - a place where pelota is played barehanded (or with minimal
protections) and with a traditional ball made of wool
around a hard core and covered with leather.
29. Carpark - an area or building where cars or other vehicles may be left
temporarily.
30. Funeral Parlor - an establishment where the dead are prepared for burial or
cremation.
Page 32 of Ordinance No. 1448 - 2019
31. Swimming Pool - swimming bath, wading pool, paddling pool, or simply
pool is a structure designed to hold water to enable
swimming or other leisure activities.
TYPE IV
TYPE III
TYPE II
TYPE I - 870-1170 - - - -
Page 34 of Ordinance No. 1448 - 2019
ACCESSORY
BUILDING
Super Market
TYPES OF Garage Restaurant
Shopping Center
BUILDIN Quarters (close)
G Laundry House
Guard House
TYPE IV
TYPE III
TYPE II
B - - - - -
TYPE I - -
Page 35 of Ordinance No. 1448 - 2019
TYPE V
TYPE IV
TYPE III
D - - 2860-3380 - -
E - - 2080-2730 - -
TYPE II
A - - 1300-1950 - -
B - - - -
TYPE I
Page 36 of Ordinance No. 1448 - 2019
TYPES
Theater
OF
Motel / Inn Gymnasium, Coliseum
BUILDING Hotel
Convention Hall
TYPE IV
TYPE III
A - - - - 5070-5590 6870-7270
B - - - - 4420-4940 6020-6420
C - - - - 3900-4290 5180-5580
D - - - - 3380-3770 -
E - - - - 2730-3250 -
TYPE II
A - - - - 2080-2600 -
B - - - - - -
TYPE I
Page 37 of Ordinance No. 1448 - 2019
TYPE IV
TYPE III
TYPE II
A - - 1430-1950 - - -
B - - - - - -
TYPE I - - - - - -
Page 38 of Ordinance No. 1448 - 2019
RECREATION SHED
TYPES Bowling Lanes Terminal Bay
Cottage
OF Pelota Court Carpark
(close)
BUILDIN (covered) Cottage
G Cockpit Arena (open)
Basketball Court
TYPE V
TYPE IV
TYPE III
TYPE II
B - - - 780-920
TYPE I
Page 39 of Ordinance No. 1448 - 2019
TYPE V
TYPE IV
TYPE III
D - - - - - 2640-3040
E - - - - - -
TYPE II
A - - - - - -
B - - - - - -
TYPE I - - - - - -
Page 40 of Ordinance No. 1448 - 2019
TYPE V
A - 6090-6590 - - - -
B - 5580-6080 - - - -
C - 5080-5580 - - - -
TYPE IV
TYPE III
E - - 1170-1300 1160-1560
TYPE II
A - - - - 780-1040 950-1250
B - - - - 390-650 860-1040
TYPE I - - - - - 550-780
Page 41 of Ordinance No. 1448 - 2019
TYPES Barn
OF Green House
BUILDING Stable
2007 Proposed
TYPE V
A - -
B - -
C - -
TYPE IV
A - 3680-4080
B - 3180-3580
TYPE III
A - 2750-3150
B - 2320-2720
C - 1990-2290
D - 1460-1860
E - 1030-1430
TYPE II
A - 840-1140
B - -
TYPE I - -
De p re c ia tio n Allo wa nc e – a d e p re c ia tio n ta b le d e ve lo p e d b e lo w is he re b y p re sc rib e d to ra tio n a lize th e d e g re e o f m a in te n a n c e , e .g ., Po o r,
Ave ra g e o r Exc e lle n t.
A B C A B A&B C&D E A* B*
Pro g re ssive De p re c ia tio n 13.75 13.75 15 17.5 20 22.5 22.5 22.5 25 30 37.5
Pro g re ssive De p re c ia tio n 27.5 27.5 28.75 35 37.5 42.5 42.5 45 47.5 55 72.5
Re sid ua l (%) 25 25 25 20 20 15 15 15 15 15 5
Ye a rs to g e t to Re sid ua l 45 38 35 34 27 25 23 21 20 18 15
SUMMARY
I. DIKES
A. Earth fill
B. Riprap
Note: Inside site filing materials for dikes shall be valued only if height of dikes is more than one foot above ground
level.
Page 44 of Ordinance No. 1448 - 2019
7. Roof Deck:
Penthouse 65 % BUCC plus additional cost for finishing
Covered 45 % BUCC plus additional cost for finishing
Open 30 % BUCC plus additional cost for finishing
8. Basement:
Residential 70 % BUCC plus additional cost for finishing
High Rise Bldg 80 % BUCC plus additional cost for finishing
9. Pavement:
a. Pavements/Basketball Court/ Roads Php 400.00 / sq.m.
b. Tennis Court:
Concrete:
10 cm thick Php 600.00 / sq.m.
15 cm thick Php 700.00 / sq.m.
20 cm thick Php 800.00 / sq.m.
Asphalt:
1 courses Php 400.00 / sq.m.
2 courses Php 500.00 / sq.m.
3 courses Php 600.00 / sq.m.
12. Wallings:
a. Use the same rate for floor finishing in a,b,c,l and j as indicated above
b. Double Walling
(Ordinary Plywood) Php 640.00 / sq.m.
(Narra Paneling) Php 760.00 / sq.m.
c. Glazed White Tiles Php 520.00 / sq.m.
d. Glazed Colored Tiles Php 540.00 / sq.m.
e. Fancy Tiles Php 970.00 / sq.m.
f. Synthetic Rubble Php 330.00 / sq.m.
g. Bricks Php 310.00 / sq.m.
h. Mactan Stones Php 750.00 / sq.m.
i. Building Board (Hardiflex) Php 360.00 / sq.m.
j. Cement Bonded Board Php 340.00 / sq.m.
k. Green Board (Bagasse) Php 336.00 / sq.m.
II. Windows
a. Glass Jalousies Php 980.00 / sq.m.
b. Clear Glass w/ aluminum frame Php 2,860.00 / sq.m. (sliding)
c. Clear Glass w/ aluminum Php 2,570.00 / sq.m. (not sliding)
d. French window w/ steel frame Php 1,850.00 / sq.m.
e. French window w/ wooden frame Php 1,930.00 / sq.m.
f. Tinted glass, add Php 980.00 / sq.m.
15. Fence:
a. Wood Php 280.00 / sq.m.
b. CHB
10 cm thick Php 360.00 / sq.m.
15 cm thick Php 470.00 / sq.m.
20cm thick Php 470.00 / sq.m.
c. Reinforced Concrete Php 5,100.00 / cu.m.
d. Steel Grill Php 2,500.00 / sq.m.
e. Interlink Wire Php 430.00 / sq.m.
f. Steel Gates
Plain Steel Sheet Php 1,310.00 / sq.m.
Plain Steel Sheet & Iron Bars Php 1,590.00 / sq.m.
g. Concrete Php 1,930.00 / cu.m.
20. Foundation Php 1,300.00 x Total Floor Area of 1st and 2nd piles driven
22. Painting if the building is printed, add 10% of the Base Unit Value
23. Second-Hand Materials if the building has used second-hand materials, deduct 10% from
Basic Unit Value
Page 47 of Ordinance No. 1448 - 2019
2007 2019
I. FOUNDATION:
A. Plain concrete foundation 1,927.002,505.00
B. Reinforce concrete foundation
A. Reinforced concrete:
FRAME WORK
Group Floor
Wood Joist Stringer
A. Tiling, Wainscoting and Principal Pipe Lines for Bath & Toilet
1. Good quality American standard colored bowl with water 5,743.00 7,466.00
Flush tank
2. Average quality American standard white bowl with water 5,239.00 6,811.00
Flush tank
3. Good quality Japanese colored bowl with water flush tank 5,026.00 6,534.00
4. Average quality Japanese white bowl with water flush tank 4,787.00 6,223.00
5. Good quality Phil. Standard colored with water flush tank 4,787.00 6,223.00
6. Average quality Phil. Standard white bowl with water 4,547.00 5,911.00
Flush tank
7. Fair quality medium size white Phil. Standard bowl with water 3,829.00 4,978.00
Flush tank
8. Average quality, small size white Phil. Standard bowl without 573.00 745.00
Water flush tank, bulton type
9. Fair quality NACIDA toilet bowl without water flush tank, 478.00 621.00
White or colored
10. Poor quality local water scaled bowl poured sitting type 286.00 372.00
11. Poor quality local water scaled bowl poured squatting type 192.00 250.00
1. Good quality, Phil. White urinal with flush water container 3,002.00 3,903.00
For female
2. Average quality, Phil. White urinal with flush water container 3,002.00 3,903.00
For male
A. Doors:
B. Windows:
1. Steel window jumb and slutter 1/8” x 3’3” with clear glass 1,897.00 2,466.00
plate 1/8” thick
2. Glass ¼” thick display window with aluminum frame 2,785.00 3,621.00
3. Glass 1/8” thick display window with aluminum frame 2,175.00 2,828.00
4. Glass ¼” thick display window with wooden frame 2,383.00 3,098.00
5. Glass 1/8” thick display window with wooden frame 1,773.00 2,305.00
6. Glass jalousie with aluminum frame and mechanical device:
A. Single Control:
B. Double Control:
7. Glass Jalousie with aluminum frame and mechanical device per sq.m.853.00 1,109.00
8. Glass jalousie with aluminum frame horizontal steel bars attached 1,174.00 1,526.00
And Mechanical device per sq.m.
9. Aluminum frame jalousie with woods slats and 1,143.00 1,486.00
mechanical device per sq.m.
10. Narra or Yacal window shutter with 1/8” thick glass plates on 1st group 1,021.00 1,327.00
Wood window jambs
11. Tanguile frame shutter with 1/8” thick glass plates on 3rd group wood 852.00 1,108.00
Frame window jambs
12. Tanguile frame jalousie with tanguile on 3rd group wood frame jambs 560.00 728.00
13. Lawaan frame shutter with V-cut or S-cut panel on 3rd group wood 503.00 654.00
Frame window jambs
14. Lawaan frame shutter with ordinary ¼” thick plywood or lawanit 397.00 516.00
Single flush panel on 3rd group wood frame jambs
15. Lawaan frame shutter with ordinary 3/16” thick plywood or lawanit 264.00 343.00
single flush panel on 3rd group wood frame jambs
C. RAILS, per sq.m.
1. Where ¾” dia.horizontal GI pipe and 3/8” dia.vertical steel 844.00 1,098.00
Page 56 of Ordinance No. 1448 - 2019
1. Where window iron grills 3/8” dia.steel rods are used 618.00 803.00
2. Where window iron grills 1/2” dia.steel rods are used 774.00 1,006.00
3. Where window iron grills 5/8” dia.steel rods are used 1,035.00 1,346.00
4. Where window iron grills 3/4” dia.steel rods are used 1,435.00 1,866.00
5. Where window iron grills 1” dia.steel rods are used 1,513.00 1,957.00
6. Where window iron grills 3/8” dia.steel rods and 705.00 917.00
3/16” x 3/4" flat bars are used
7. Where window iron grills ½” dia.steel rods and 1,174.00 1,526.00
3/16” x 1” flat bars are used
8. Where window wooden grills 1” x 1” lawaan lumber are used 218.00 283.00
9. Where window wooden grills 1” x 2” lawaan lumber are used 250.00 325.00
A. Reinforced concrete:
1.Where 1st group stringer 2” x 14” and tread 2” x 12” are used 1,140.00 1,482.00
2.Where 1st group stringer 2” x 14” and 3rd group tread 874.00 1,136.00
2” x 12” are used
3. Where 2nd group stringer 2” x 14” and tread 2” x 12” are used 892.00 1,160.00
4. Where 2nd group stringer 2” x 14” and 3rd group tread 779.00 1,013.00
2” x 12” are used
5. Where 3rd group stringer 2” x 14” and tread 2” and 12” are used 692.00 900.00
6. Where 1st group stringer 2” x 12” and tread 2” and 10” are used 935.00 1,216.00
7. Where 1st group stringer 2” x 12” and 3rd group tread 738.00 959.00
2” x 10” are used
8. Where 2nd group stringer 2” x 12” and tread 2” x 10” are used 751.00 976.00
9. Where 2nd group stringer 2” x 12” and 3rd group tread 657.00 854.00
2” x 10” are used
10. Where 3rd group stringer 2” x 12” and tread 2” x 10” are used 581.00 755.00
11. Where 3rd group stringer 2” x 10” and tread 2” x 8” are used 417.00 542.00
12. Where 3rd group stringer 2” x 8” and tread 2” x 6” are used 326.00 424.00
XI. PAINTING and VARNISHING:
A. Where cement plaster finish is applied to concrete hollow block 68.00 88.00
B. Where cement plaster finish is applied to reinforced concrete 49.00 64.00
Column, beams & walls
Note: Unit values reflected herein are based on prevailing cost of building
materials and labor in the locality in 2013 and on opinions of engineers
and contractors.
Page 58 of Ordinance No. 1448 - 2019
MISCELLANEOUS PROVISIONS
As far as properly applicable, this schedule shall be controlling, except where the property to be assessed is not
of the same kind as classified in the schedule, or where the value is not fixed. The same shall be valued at its market
value independent of said schedule.
APPRAISAL
I. Urban Lands – as a general rule, the rates per square meter fixed in the schedule on residential lands, shall be applied
to urban lands within the standard depth strip fronting the street or road with normal elevation or level. The remaining
portions thereof shall be considered as interior lots and on the basis of the standard depths, second, third, fourth and
fifth strips are established as follows:
STANDARD DEPTH
Residential % Value
On abnormally how urban lands, a reduction from the base unit market value maybe allowed in the amount
equivalent to the cost of filling up such reduction shall not exceed 30% of the value of lot subject to appraisal, if it is
normally filled or leveled.
Valuation of lands classified as Special Class enumerated under Sec. 218 (d) of R.A. 7160, otherwise known as
Local Government Code of 1991 (Art. 309 (4) of the IRR) shall be based on the applicable unit value for residential,
commercial or industrial lands as fixed in the schedule for area where such land is located.
Whenever a parcel or tract of land is situated at the corner of two streets, a corner influence as defined under
Paragraph 5, section 2, Chapter IV of Manual on Real Property Appraisal and Assessment Operations per Local
Assessment Regulation No. 1-04, shall be added to the base full value of the street with higher value, up to the standard
depth. Valuation of the remaining portion of the lot if there are any, shall be based also from the higher rate and adjust
accordingly.
a) Rectangular lot within the standard depth – to find the value of a rectangular lot within standard depth,
multiply base unit value by its area.
b) Rectangular lot whose depth exceeds the standard. The following computation illustrates how rectangular
lot whose depth exceeds the standard depth shall be valued, the stripping method.
Supposed a residential lot 20 x 50 meter is located along street whose schedule of base unit value is P 20.00 and
the standard depth for residential land in the locality is 20 meters:
c) Stripping method shall not be applied to commercial and industrial properties, to corner lots and subdivision
lots.
d) Rear (interior) Rectangular Lot – to find the value of an rectangular lot, extend first its two (2) opposites
sides forming a combination of the subject lot and the hypothetical rectangular lot supposedly formed, and
compute its value. This value less the value of the hypothetical rectangular lot computed also as is in Rule 1
(b) is the value of the subject rectangular lot.
e) For lands bounded by 2 streets that are not considered corner lots, the higher street value shall be applied,
provided that the value per square meter for the last strip shall not be lower than the value per square meter
of the adjacent lots.
a) Triangular lot with its base on street – to find the value of a triangular lot with its base on street, first compute as
a rectangular lot as in Rule I, (a) take two-thirds (2/3) of the resulting value.
b) Triangular lot with apex on street – to find the value of a triangular with lot apex on street, first compute as a
rectangular lot as in Rule I (a) then take one-third (1/3) of the resulting value.
To find the value of a trapezoidal lot, compute the values of the rectangular and triangular portions separately,
according to the rules hereof and take the sum of the computed values for the total value.
Reduce the irregular lot to the nearest equivalent rectangular, triangular, trapezoidal sectors and apply the stated
rules for computation of lot values.
The established unit value (in the SFMV) along a particular street in an urban area shall be the controlling value
irrespective of the actual use thereof.
II. Agricultural Lands – the base rate per hectare or per trees as fixed in the schedule for different classes of
agricultural lands and improvements are subject to the applicable adjustment expressed in percentage such as:
Convenient spaces for the application of such adjustments are so provided in the Field Appraisal and Assessment
Sheet (FAAS).
III.Timberlands shall be valued in accordance with the prevailing and current domestic price as fixed by the joint
appraisal committee on the basis of the total volume of timber (logs) actually cut from the area during the preceding
year deducting the reasonable direct logging cost not exceeding 60% of the price of the logs (Sec. 2 Assessment
Regulation No. 30-78 May 15, 1978).
IV.Mineral Lands – shall be appraised yearly against the beneficial user or concessionaire on the basis of the value of
extracted mineral.
Through the Reproduction (Replacement) Cost less Depreciation Method – The schedule of base unit cost for
buildings prepared in accordance with Local Assessment Regulation No. LAR No. 1-04 dated Oct. 1, 2004 and the
Finance when applied will result in the cost of constructing a new, reasonably identical structure, with the same or
equivalent material, and shall be computed on the basis of current price. This amount called the reproduction or
replacement cost (new), less the estimated depreciation, would give the present appraised value of the subject structure.
VI. Machinery – all kinds of machineries classified as real property shall be appraised and assessed in accordance with
the provisions of Sec. 7, chapter IV of the Local Assessment Regulations 1-04 dated October 01, 2004 in pursuance
to Sec. 199 (O) of RA 7160, the Local Government Code of 1991.
VII. Special Purpose Properties – Special Purpose properties are properties which are designed, constructed and
developed for a specific use or purpose. Appraisal of this kind shall be in accordance with the provisions of LAR
No. 1-04, the manual on Real Property Appraisal and Assessments specifically in Section 8 chapter IV of the said
manual and the provisions of Department Order No. 10-2010 of the Department of Finance.
Page 60 of Ordinance No. 1448 - 2019
ASSESSMENT
Assessment Levels to be applied to the market value or real property for taxation purposes shall be as follows:
A. On Lands – Lands actually and principally used for residential, agricultural, commercial, industrial, mineral or
timberland shall apply the following assessment levels:
1. RESIDENTIAL
Fair Market Value
2. AGRICULTURAL
Fair Market Value
3. COMMERCIAL INDUSTRIAL
Fair Market Value
b. For Machineries
Agricultural 40%
Residential 50%
Commercial 80%
Industrial 80%
1. Residential lots shall be assessed according to the classification of lands provided in this schedule. Similarly,
residential subdivision as such are classified according to the degree or extent of development and facilities,
regardless of location from the trading center of the city or town.
2. in case of large tract of land where improvements like residential buildings or other structure, a portion thereof
shall be classified as residential corresponding to the improvement erected therein and shall be appraised/ assessed
pursuant to the schedule of values established. The remaining portion of said land shall be appraised/ assessed
according to it’s actual use and shall be valued on the basis of the approved Schedule of Fair and Market Valued.
E. Lands use by the general public as Road, Foot path, Alley, Road Right of Way where general public can access and
utilize. The Assessment Level is 0.
1. Lands actually, directly and exclusively used for cultural or scientific purpose located in residential, commercial or
industrial areas shall be classified, valued and assessed residential, commercial or industrial.
2. Lands owned by local water districts and government-owned on controlled corporations rendering essential public
services in the supply and distribution of water and/or generation and transmission of electric power located in
residential, commercial or industrial areas shall likewise be classified, valued anPd assessed as residential, commercial or
industrial.
3. If these special classes of lands are located in areas of mixed land uses, such as residential with commercial or
industrial, predominant use of the lands in that area shall govern the classification valuation and assessment.
G. Lands, Buildings and other improvements used for religious, charitable or educational purpose.
1. Lands of this kind located in residential, commercial or industrial area shall be assessed as residential, commercial or
industrial, and in areas of mixed land use the predominant use shall govern.
1. Lands owned by the Republic of the Philippines, it’s political subdivision and government owned and controlled
corporation shall be classified valued and assessed like similar lands in the locality.
2. Buildings and other improvements owned by the Republic of the Philippines, it’s political subdivisions and
government-owned corporations shall be classified and valued and assessed like similar buildings and improvements in
the locality.
Every person by or for whom property is declared who shall file with the Municipal Assessor or Provincial Assessor
within thirty (30) days from the date of the receipt of the tax declaration of real property documentary sufficient evidence
in support on such claims, contacts, affidavits and certifications and mortgages deed, and similar documents.
Adjustment Factors:
a) Type of Road:
b) Type of Locations:
c) Slope Factors
Seasonal Crop Land Permanent Crop Land
1. Level lowland (coastal Plain) +10 +10
2. Level Land +5 +5
3. Land w/ 10 to 15 degrees slope -2 -2
4. Land w/ 16 to 30 degrees slope -4 -4
5. Land w/ 31 to 45 degrees slope -6 -6
6. Land w/ 45 degrees slope -8 -8
d) Erosion
Factors
1. Land w/ severe erosion (s) -3% -5%
2. Land w/ moderate erosion (m) -2% -3%
3. Land w/ little or slight erosion -1% 0
4. Land w/ no apparent erosion 0 +5%