2 Land

Page 13 of Ordinance No.
1448 - 2019
SUB-CLASSIFICATION CRITERIA
(Urban Lands)
A. COMMERCIAL LANDS
I. FIRST CLASS COMMERCIAL LANDS
a) Located along concrete road;

b) Where the highest trading social (or education activities of the Municipality take place);
c) Where concrete or high-grade commercial business building are situated;
d) Where vehicular and pedestrian traffic flow are exceptionally busy;
e) Apparently commands the highest commercial land value in the municipality;
II. SECOND CLASS COMMERCIAL LANDS
a) Along concrete or asphalted road;

b) Where trading, social (or educational) activities are considerably high but fall short that of First Class
Commercial Lands;
c) Where semi-concrete commercial of business buildings are situated;
d) Where vehicular and pedestrian traffic flow are considerably busy, but fall short that of the First Class
Commercial Lands;
e) Commands lesser value than the First Class Commercial Lands.
III. THIRD CLASS COMMERCIAL LANDS

b) Where trading, social (or educational) activities are significantly less than the Second Class
Commercial Lands;
c) Where average grade commercial or business buildings are situated;
d) Where vehicular and pedestrian traffic flow are fairly busy;
e) Commands lesser value than the Second Class Commercial Lands;
IV. FOURTH CLASS COMMERCIAL LANDS
a) Along all weather road;

b) Where trading, social (or educational) activities are significantly low but predominant;
c) Where mixed Commercial and Residential buildings are situated;
d) Where vehicular and pedestrian traffic flow are regularly less busy;
e) Commands lesser value than the third Class Commercial Lands.
Page 14 of Ordinance No. 1448 - 2019
B. INDUSTRIAL LANDS
I. FIRST CLASS INDUSTRIAL LANDS

b) Located within a distance of not more than 10,000 meters to the major trading centers of the
municipality;
c) Where the vicinity is extensively used for industrial purposes;
d) Where water and electric facilities are abundantly supplied;
e) Commands the highest industrial land value in the municipality.
II. SECOND CLASS INDUSTRIAL LANDS
a) Along concrete or asphalted roads, pier, sea cost or navigable river;

b) Located within a distance of more than 10,000 meters but not beyond 50,000 meters from the major
trading centers of the municipality.
c) Where the vicinity is extensively used for industrial purposes;
d) Commands lesser land value than First Class Industrial Lands.
III. THIRD CLASS INDUSTRIAL LANDS
a) Along all-weather road

b) Located more than 50,000 meters but not beyond 75,000 meters from the major trading center.
c) Where vicinity of which is extensively used for industrial purpose;
d) Where water and electric facilities are fairly supplied to meet the needs.
e) Commands lesser value from the Second Class industrial lands;
IV. FOURTH CLASS INDUSTIAL LAND
a) Along all-weather or dirt road

b) Located more than 75,000 meters from the trading center;
c) Where vicinity of which is mixed industrial and agricultural business;
d) Where water and electric facilities are barely supplied;
e) Commands lesser value from the Third Class industrial lands.
C. RESIDENTIAL LANDS
I. FIRST CLASS RESIDENTIAL LANDS
a) Along concrete road;

b) Where high grade apartment or residential buildings are predominantly situated;
c) Where public utility transportation facility are exceptionally regular towards major trading centers;
d) Located next to a commercially classified land;
e) Where water, electric, and telephone facilities are available;
f) Commands the highest residential land value in the municipality;
g) Free from squatters.
II. SECOND CLASS RESIDENTIAL LANDS
a) Along concrete or asphalt road;

b) Where semi-high grade apartments or residential buildings are predominantly situated;
c) Where public utility transportation facilities are fairly towards major trading center;
d) Located next to First Class Residential lands;
e) Where water, electric, and telephone facilities are available;
f) Commands lesser value than the First-Class Residential Lands;
g) Free from squatters.
III. THIRD CLASS RESIDENTIAL LANDS
a) Along all-weather road;

b) Where average grade residential building are predominantly situated;
c) Where public utility transportation facilities are regular towards major trading centers;
d) Located next to Second Class Residential Lands;
e) Where water and electric facilities are available;
f) Commands lesser value than Second Class Residential Lands;
IV. FOURTH CLASS RESIDENTIAL LANDS
a) Along all-weather road;

b) Where low-grade residential buildings are predominantly situated;
c) Located next to Third Class Residential Lands;
d) Where public utility transportation facilities are irregular
e) Where water facilities are commonly pump wells;
f) Commands Lesser value than Third Class Residential Lands.
RESIDENTIAL LAND SUBDIVISONS

Residential Land Subdivision are classified according to the degree or extent of development and
facilities, regardless of location from the trading center of the municipality. Therefore, their respective
schedule of base market value shall be independently established base from the sales analysis of the lots
therein. The unit market value for subdivision lots shall not, under any circumstance, be less than adjoining
land classified in accordance with the above criteria for sub-classification.
I. FIRST CLASS RESIDENTIAL SUBDIVISION
a. High-end residential building are constructed;

b. Well-lighted concrete roads/streets with complete curves and gutters
c. Free from flash floods
d. Complete facilities for recreation, sports activities
e. Water, electric, telephone facilities are available
f. Transport system is exceptionally regular
g. Guards are on 24/7 duty
II. SECOND CLASS RESIDENTIAL SUBDIVISION
a. Medium end residential buildings are constructed

b. Well lighted concrete road/streets with complete curves and gutters
c. Free from flash floods
d. Complete facilities for recreation, sport activities;
f. Transport system is regular
g. Guards are on 24/7 duty
III. THIRD CLASS RESIDENTIAL SUBDIVISION
a. Medium end building are constructed;

b. Well-lighted concrete road/streets with curves and gutters
c. Flat area and occasionally affected by flash floods;
d. Recreational and sports facilities are available
f. Transport system is fairly regular
IV. FOURTH CLASS RESIDENTIAL SUBDIVISIONS
a. Buildings are constructed under type III-A to E

b. Well-lighted road and streets with curves and gutters
c. Low lying area easily affected by flash floods
d. Less facilities for recreation and sport activities
e. Water, electric facilities are available
f. Transport system is irregular
SCHEDULE OF BASE UNIT MARKET VALUE FOR

CLUSTER I TO CLUSTER VI, RESIDENTIAL PER SQUARE METER
(Land)
Asse ssm e nt Le v e l - Existing 10%
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
SCHEDULE OF BASE UNIT MARKET VALUE FOR

CLUSTER I TO CLUSTER VI, COMMERCIAL/ INDUSTRIAL PER SQUARE METER
(Land)
Asse ssm e nt Le v e l - Existing 25%
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
SCHEDULE OF BASE UNIT MARKET VALUES

FOR RESIDENTIAL LAND SUBDIVIION
BASE VALUE PER SQUARE METER

23
1ST CLASS 2ND CLASS 3RD CLASS 4TH CLASS
MUNICIPALITIES
2,500 2,000 1,500 800
CLASSIFICATION OF AGRICULTURAL LANDS BY PRODUCTIVITY
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.
BANANA LAND (LOCAL)

First Class With a productivity of more than 3000 kilos of banana fruits 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.
BANANA LAND (FOR EXPORT)

First Class With a productivity of more than 5000 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.
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.
NIPA LAND
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
Fourth Class With an average gross income of less than P5,000 per hectare annually.
PAPAYA (HOUSEHOLD CONSUMPTION)

Third Class With an average gross income of more than P4,000 toP12,000 per hectare annually.
PAPAYA (COMMERCIAL VARIETY)

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.
RICELAND (LOWLAND) WITH IRRIGATION FACILITIES

First Class With a productivity of more than 165 cavans of palay annually per hectare.
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.
RICELAND (LOWLAND) WITHOUT IRRIGATION FACILITIES

First Class with a productivity of more than 63 cavans of palay annually per hectare.
Second Class With a productivity of more than 47 to 63 cavans of palay annually per hectare.
RICELAND (UPLAND)
First Class With a productivity of more than 53 cavans of palay annually per hectare.
Second Class With a productivity of more than 40 to 53 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
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.
MINERAL LANDS
VALUE FOR HECTARE
A. METALIC MINERAL LANDS
1. Patented lode mining claims, producing or non-producing P35,000.00 per ha.

2. Unpatented producing lode mining claims which maybe patented P35,000.00 per ha.
3. Unpatented non-producing lode mining claims which may be patented P17,500.00 per ha.
4. Patented placer mining claims producing or non-producing P17,500.00 per ha.
5. Unpatented producing placer mining claims which maybe patented P17,500.00 per ha.
6. Unpatented non-producing placer mining claims which maybe patented P 8,900.00 per ha.
2. NON-METALIC MINERAL LANDS
1. Patented, producing or non-producing P 8,800.00 per ha.

2. Unpatented, producing which maybe patented 8,800.00 per ha.
3. Unpatented non-producing which maybe patented 4,400.00 per ha.
TIMBER AND FOREST LANDS
A. Privately-owned-value per hectare
1. Timberland estimated to contain an average volume of

100 cubic meter and above per ha. P15,000.00 per ha.
2. Timberland estimated to contain an average volume 0f 100 cubic meter
but not less than 50 cubic meter per hectare P 11,000.00 per ha.
3. Timberland estimated to contain an average of
below 50 cubic meter per ha. P 7,500.00 per ha.
B. Privately-owned-value per cubic meter
Under operation by any meansP290.00 per cubic meter
ASSESSMENT LEVELS:
30% - For Mineral Lands

20% - For Timber lands
SCHEDULE OF BASE UNIT MARKET VALUE

FOR AGRICULTURAL LANDS
MISAMIS ORIENTAL: 23 MUNICIPALITIES
BASE UNIT MARKET VALUE

KINDS OF LAND 1ST CLASS 2ND CLASS 3RD CLASS 4TH CLASS
2007 2019 2007 2019 2007 2019 2007 2019
1) ABACA 52,000 65,000 41,600 52,000 31,200 39,000 20,800 26,000
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
5) CACAO/COFFEE 52,000 65,000 41,600 52,000 31,200 39,000 20,800 26,000
6) COCONUT 53,040 66,300 42,430 53,040 31,820 39,780 21,420 26,780
7) CORN 109,200 136,500 87,360 109,200 65,520 81,900 43,680 54,600

FALCATA/
8) 30,240 37,800 24,190 30,240 18,140 22,680 -- --
GEMELINA
FISHPOND/
9) 100,180 125,230 78,610 98,260 56,150 70,190 30,370 37,960
PRAWNPOND
10) IPIL-IPIL 21,970 27,460 12,950 16,190 9,980 12,480 -- --
11) MANGO -- 66,300 -- 53,040 -- 39,780 -- 26,780
12) MANGROVE 22,670 28,340 14,870 18,590 -- -- -- --
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
15) PALM 30,300 37,880 22,510 28,140 14,720 18,400 -- --
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
COMPARATIVE DATA OF SCHEDULE OF BASE UNIT MARKET VALUE

FOR AGRICULTURAL IMPROVEMENTS
(PLANTS AND TREES)
MISAMIS ORIENTAL: 23 MUNICIPALITIES
KINDS O F IMPRO V EMENTS BASE UNITM ARKETVALUE

1STC LASS 2ND C LASS 3RD C LASS 4TH C LASS
PLA NTS A ND TREES
2007 2019 2007 2019 2007 2019 2007 2019
1) ABAC A 130 160 100 130 80 100
2) ATIS p e r t re e 210 260 170 210 100 130 50 60
3) AVO C ADO p e r t re e 260 330 210 260 160 200 100 130
4) BALO NO p e r t re e 750 940 600 750 510 640 400 500
5) BAM BO O p e r c lum p 4,380 5,480 3,520 4,400 2,610 3,260 1,610 2,010
6) BANANA (lo c a l) p e r hill 210 260 180 230 130 160 100 130
7) BANANA (e xp o rt ) p e r hill 220 280 190 240 140 180 110 140
8) C ASO Y (c a she w ) p e r t re e 250 310 210 260 160 200 100 130
9) C HIC O p e r t re e 250 310 210 260 160 200 100 130
10) C O C O NUT p e r t re e 780 980 680 850 420 530 310 390
11) C O FFEE/ C AC AO p e r t re e 160 200 130 160 100 130 80 100
12) C O LO p e r t re e 490 610 400 500 300 380 200 250
13) DURIAN p e r t re e 1,640 2,050 1,090 1,360 600 750
14) FALC ATA/ G -M ELINA p e r t re e 630 790 500 630 370 460
15) IPIL IPIL p e r t re e 100 130 50 100 40 80
16) LANZO NES p e r t re e 1,700 2,130 1,130 1,410 620 780
17) LUM BIA p e r t re e 160 200 130 160 100 130
18) M ANG O "c a ra b a o " p e r t re e 2,290 2,860 1,660 2,080 1,040 1,300 570 710
19) M ANG O "p a jo " p e r t re e 1,640 2,050 1,090 1,360 600 750
20) M ANG O "p ic o " p e r t re e 3,280 4,100 2,170 2,710 1,050 1,310 610 760
21) M ANG O STAN p e r t re e 850 1,060 600 750 350 440
22) M ARANG p e r t re e 1,140 1,430 830 1,040 520 650 420 530
23) NANG KA (ja c kfruit ) p e r t re e 560 700 400 500 300 380
24) NARANG HITA (fo r e xp o rt) p e r tre e 780 980 680 850 420 530 310 390
25) NARANG HITA (lo c a l) p e r t re e 360 450 260 330 160 200
26) NIPA p e r t re e 130 160 100 130 80 100
27) O RANG ES p e r t re e 550 690 520 650 300 380
28) PAPAYA (lo c a l) p e r t re e 160 200 130 160 100 130
29) PAPAYA (e xp o rt ) p e r t re e 180 230 140 180 110 140
30) PLUM (se rjue la s) p e r t re e 160 200 130 160 100 130
31) PO M ELO p e r t re e 570 710 420 530 310 390
32) RUBBER p e r t re e 340 430 260 330 200 250
33) STARAPPLE p e r t re e 570 710 420 530 310 390
34) TAM BIS/ M AC O PA p e r t re e 260 330 210 260 160 200
35) TIESA p e r t re e 210 260 170 210 100 130
36) PALM (a fric a n) p e r t re e 560 700 420 530 270 340
37) O THERS 160 200 130 160 100 130
MACHINERY
Section 224 of R.A. 7160

Appraisal and Assessment of Machinery
a. The fair market value of a brand-new machinery shall be the acquisition cost. In all other cases, the
fair market value shall be determined by dividing the remaining economic life of the machinery by its
estimated economic life and multiplied by the replacement or reproduction cost.
b. If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges,
brokerage, arrestee and handling duties and taxes, plus cost of inland transportation, handling and
installation charges at the present site. The cost of foreign currency of imported machinery shall be
converted to peso cost on the basis of foreign currency exchange rates as fixed by the Central bank.
Section 225 of R.A 7160 Depreciation allowance for Machinery – for purpose of assessment, a depreciation
allowance shall be made for machinery at a rate not exceeding five percent (5%) of its original cost or its
replacement or reproduction cost as the case may be for each year of use: Provided, however, that the
remaining value for all kinds of machinery shall be fixed at not less than twenty percent (20%) of such
original, replacement, or reproduction cost for as longs as the machinery is useful and operation.
Formula in Determining Market Value (RCNLD) of Machinery
Imported Machinery:
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
Locally Manufactured Machinery:
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
TABLE OF ESTIMATED USEFUL LIFE OF

PROPERTY, PLANT AND EQUIPMENT
(SECTION 7(d) of Manual on Real Property Appraisal & Assessment Operation)
GUIDELINESS FOR ESTIMATING DEPRECIATION BY THE

OBSERVED CONDITION METHOD
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]
BUILDING /
STRUCTURE
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.
A. First group wooden structural farming, walls and GI roofing.

B. First group wooden structural farming, floorings and walls on the first floor and
tanguile walls on the second floor and GI roofing.
C. First group wooden post, girders, girts, window sills and head, spiting floor joist
and roof framing, tanguile flooring and siding and GI roofing.
D. Third group wooden structural framings, floorings and sidings and GI roofing.
E. Third group wooden structural framings, floorings and sidings and GI roofing but
structural members are substandard.
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.
A. Structural steel and reinforced concrete columns and beams.

B. Column beams, walls, floors and roofs are all reinforced concrete.
C. Walls are hollow blocks reinforced concrete or tile roofing.
KINDS OF BUILDING
1. One family dwelling - a detached building designed for or occupied

exclusively by one family.
2.
A) Two family dwelling - a detached building designed for or occupied

exclusively by two families living independently of each
other.
B) Multiple dwelling - a building used as a house or residence three or more

families living independently from one another, each
occupying one or more rooms as a single housekeeping
unit.
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…
6. Office building - a building mainly used for operation of a business or

profession.
7. Theater - a movie or Opera House
8. Warehouse, Bodega & - a building mainly used for deposit or storage.

Cold Storage
9. Supermarkets/Shopping Center - a building used as a market (large) or store, especially a

food store, operated in part on a self-serve, cash-carry
basis.
10. Factory Building - a structure providing shed to a manufacturing industry.
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.
a building containing not more than 15 sleeping rooms

b) Lodging House - where lodging only is provided for a fixed compensation.
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.
18.
a) Barn - a large farm building used for storing grain, hay, or straw
or for housing livestock.
b) Stable - a building in which livestock, especially horses, are kept. It

most commonly means a building that is divided into
separate stalls for individual animals
19. Restaurant - a place where people pay to sit and eat meals that are
cooked and served on the premises.
20. Condominium - a building or complex of buildings containing a number of

individually owned apartments or houses.
21. Hotel - an establishment providing accommodations, meals, and

other services for travelers and tourists.
22. Motel/ Inn - a roadside hotel designed primarily for motorists, typically
having the rooms arranged in a low building with parking
directly outside.
23. Hospital - an institution providing medical and surgical treatment and

nursing care for sick or injured people.
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.
is the playing surface, consisting of a rectangular floor,

c) Basketball Court - with baskets at each end. In professional or organized
basketball, especially when played indoors, it is usually
made out of a wood, often maple, and highly polished and
completed with a 10-foot rim.
25. Bakery - is an establishment that produces and sells flour-based food
baked in an oven such as bread, cookies, cakes, pastries,
and pies. Some retail bakeries are also categorized as cafés,
serving coffee and tea to customers who wish to consume
the baked goods on the premises.
26. Piggery - a farm where pigs are bred or kept.
27. Cottage - typically, a small house. It may carry the connotation of

being an old or old-fashioned building. In modern usage, a
cottage is usually a modest, typically in a rural or semi-
rural location.
a small simple house, typically one near a lake or beach.
28. Terminal Bay - a structure in a port which services passengers boarding.
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.
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.
32. Drug Store - A pharmacy is a retail shop which provides prescription

drugs, among other products.
2019 SCHEDULE OF BUILDING UNIT VALUES

Multiple Dwelling
Boarding House
Town House
Lodging House
TYPES OF Apartment
One Family Dwelling Convent
BUILDING Duplex, Apartel
Dormitory
Row House
2007 2019 2007 2019 2007 2019

TYPE V
A 7930-8320 10320-10820 6890-7280 8960-9460 6890-7280 8240-8740
B 7280-7800 9640-10140 6240-6760 8290-8790 6240-6760 7610-8110
C 6630-7150 8800-9300 5590-6110 7440-7940 5590-6110 6830-7330
TYPE IV
A 5980-6500 8050-8450 4940-5460 6700-7100 4940-5460 6150-6550
B 5460-5850 7100-7610 4940-5460 5850-6250 4420-4810 4970-5770
TYPE III
A 4810-5330 6250-6930 4420-4810 5180-5580 3770-4290 4750-5150
B 4160-4680 5680-6080 3770-4290 4330-4730 3380-3640 3970-4370
C 3510-4030 4840-5240 3120-3640 3490-3890 2860-3250 3190-3590
D 2860-3380 3990-4390 2470-2990 - 2470-2730 2880-3280
E 2080-2730 3150-3550 1820-2340 - 2080-2340 -
TYPE II
A 1300-1950 2240-2540 1300-1690 - 1430-1950 -
B 390-1170 1220-1520 650-1170 - - -
TYPE I - 870-1170 - - - -
ACCESSORY
BUILDING
Super Market
TYPES OF Garage Restaurant
Shopping Center
BUILDIN Quarters (close)
G Laundry House
Guard House
2007 2019 2007 2019 2007 2019

TYPE V
A 4810-5070 6890-7280 9690-10190 - 8800-9300
B 4420-4680 5580-6080 6240-6760 8960-9460 7950-8450
C 3900-4290 5080-5580 5590-6110 8050-8550 7110-7610
TYPE IV
A 3510-3770 4500-4900 4940-5460 7240-7640 6530-6930
B 3120-3380 3990-4390 4420-4810 6330-6730 4840-5240
TYPE III
A 2730-2990 3490-3890 3770-4290 - 4400-4800
B 2340-2600 2980-3380 3380-3640 - 3900-4300
C 1950-2210 2470-2870 2860-3250 - 3400-3800
D 1560-1820 1970-2370 2470-2730 - -
E 1040-1430 1460-1860 1950-2340 - -
TYPE II
A 650-910 880-1180 1430-1820 - -
B - - - - -
TYPE I - -
TYPES Office Building

Restaurant
OF Bank Condominium
(open)
BUILDIN Club House
G
2007 2019 2007 2019 2007 2019
TYPE V
A - 8120-8620 7930-8320 8650-9150 - 10730-11230
B 7270-7770 7280-7800 8080-8580 10030-10530
C 6600-7100 6630-7150 7370-7870 9150-9650
TYPE IV
A 5850-6250 5980-6500 6750-7150 8380-8780
B 5010-5410 5460-5850 6040-6440 7500-7900
TYPE III
A 4160-4560 4810-5330 5460-5860 -
B 3320-3720 4160-4680 4750-5150 -
C 2300-2700 3510-4030 4030-4430 -
D - - 2860-3380 - -
E - - 2080-2730 - -
TYPE II
A - - 1300-1950 - -
B - - - -
TYPE I
TYPES
Theater
OF
Motel / Inn Gymnasium, Coliseum
BUILDING Hotel
Convention Hall
2007 2019 2007 2019 2007 2019

TYPE V
A 7930-8320 10320-10820 - 8960-9460 8710-9360 11670-12170
B 7280-7800 9640-10140 - 8120-8620 7930-8580 10650-11150
C 6630-7150 8800-9300 - 7270-7770 7150-7800 9640-10140
TYPE IV
A 5980-6500 8050-8450 - 6700-7100 6370-7020 8730-9130
B 5460-5850 7210-7610 - 5850-6250 5720-6240 7710-8110
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

INDUSTRIAL
BUILDING
School
TYPES Factory
Building
OF Hospital Warehouse
Multipurpose
BUILDING Storage
Building
Rice Mill, Saw Mill
Shop
2007 2019 2007 2019 2007 2019
TYPE V
A - 8960-9460 7670-8190 10150-10650 6240-6760 8290-8790
B - 8290-8790 7020-7540 9300-9800 5590-6110 7440-7940
C - 7440-7940 6500-6890 8460-8960 4940-5460 6600-7100
TYPE IV
A - 6700-7100 5850-6370 7880-8280 4420-4810 5850-6250
B - 5850-6250 5200-5720 6940-7440 3770-4290 5180-5580
TYPE III
A - 5180-5580 4550-5070 6190-6590 3380-3640 4330-4730
B - 4330-4730 3900-4420 5350-5750 2860-3250 3830-4230
C - 3490-3890 3380-3770 4500-4900 2470-2730 3150-3550
D - - 2730-3250 3830-4230 2080-2340 2640-3040
E - - 2080-2600 2980-3380 1690-1950 -
TYPE II
A - - 1430-1950 - - -
B - - - - - -
TYPE I - - - - - -
RECREATION SHED
TYPES Bowling Lanes Terminal Bay
Cottage
OF Pelota Court Carpark
(close)
BUILDIN (covered) Cottage
G Cockpit Arena (open)
Basketball Court
2007 2019 2007 2019 2007 2019
TYPE V
A 6240-6760 7610-8110 - 6090-6590 4810-5070 5580-6080
B 5590-6110 6830-7330 5580-6080 4420-4680 5120-5620
C 4940-5460 6050-6550 5080-5580 4030-4290 4650-5150
TYPE IV
A 4420-4810 5370-5770 4670-5070 3510-3900 4280-4680
B 3770-4290 4750-5150 3990-4390 3120-3380 3660-4060
TYPE III
A 3380-3640 3970-4370 3490-3890 2730-2990 3190-3590
B 2860-3250 3500-3900 2980-3380 2340-2600 2800-3200
C 2470-2730 2330-2730 2470-2870 1820-2210 2250-2650
D 2080-2340 2410-2810 1800-2200 1430-1690 1630-2030
E 1690-1950 - - 1040-1300 1160-1560
TYPE II
A 1040-1560 - - 650-910 950-1090
B - - - 780-920
TYPE I

TYPES
Gas Refiling
OF
Station Swimming Pool
BUILDIN Funeral Parlor
(refilling area) Bathhouse
G
2007 2019 2007 2019 2007 2019
TYPE V
A 5850-6110 7440-7940 - 8000 - 9000 - 8290-8790
B 5460-5720 6900-7400 - 6000 - 7000 - 7440-7940
C 4940-5330 6350-6850 - - - 6600-7100
TYPE IV
A 4550-4810 5850-6250 - - - 5850-6250
B 4160-4420 5350-5750 - - - 5180-5580
TYPE III
A 2860-3120 3660-4060 - - - 4330-4730
B 2470-2730 3150-3550 - - - 3830-4230
C 2080-2340 2640-3040 - - - 3150-3550
D - - - - - 2640-3040
E - - - - - -
TYPE II
A - - - - - -
B - - - - - -
TYPE I - - - - - -
TYPES Drug Store

OF Variety Store Piggery Poultry
BUILDIN Bakery
G
2007 2019 2007 2019 2007 2019
TYPE V
A - 6090-6590 - - - -
B - 5580-6080 - - - -
C - 5080-5580 - - - -
TYPE IV
A - 4400-4900 - 4420-4820 - 4050-4450
B - 3990-4390 - 3830-4230 - 3500-3900
TYPE III
A - 3490-3890 - 3320-3720 - 3030-3430
B - 2980-3380 2210-2470 2810-3210 2210-2470 2560-2960
C - 2470-2870 1820-2080 2300-2700 1820-2080 2100-2500
D - - 1430-1690 1800-2200 1430-1690 1630-2030
E - - 1170-1300 1160-1560
TYPE II
A - - - - 780-1040 950-1250
B - - - - 390-650 860-1040
TYPE I - - - - - 550-780
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.
No . o f Ye a rs V V V IV IV III III III II II I*
A B C A B A&B C&D E A* B*
Ea c h o f 1 st 5 ye a rs 2.75 2.75 3 3.5 4 4.5 4.5 4.5 5 6 7.5

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
Ea c h o f 2 nd 5 ye a r 2.75 2.75 2.75 3.5 3.5 4 4 4.5 4.5 5 7
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
Ea c h 3 rd 5 ye a rs 2.5 2.5 2.5 3 3.5 3.5 4 4 4 4 5
Pro g re ssive De p re c ia tio n 40 40 41.25 50 55 60 62.5 65 67.5 75 95
Ea c h o f 4 th 5 ye a rs 2 2.5 2.25 2 3 3 3.5 3.5 3.5 3.5
Pro g re ssive De p re c ia tio n 50 52.5 52.5 60 70 75 80 82.5 85 85 95
Ea c h ye a r a fte r 20 ye a rs 1 1.25 1.5 1.5 1.5 2 2 2 - - -
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
*In d ic a te s th a t b u ild in g m a y h a v e ‘fu lly d e p re c ia te d ’ a n d re a c h e d re sid u a l v a lu e p rio r to c o nc lu sio n o f 20 ye a r p e rio d
Fo r a n e xc e ss in th e a b o ve ra te o f a n n u a l d e p re c ia tio n , b ig g e r ra te m a y b e a p p lie d in e xtra o rd in a ry c a se s, th a t is, if p ro p e rly p re se n te d a n d

d e sc rib e a s in th e fo llo w in g in sta n c e s: (1) Da m a g e d u e to c a ta stro p h e (e a rth q u a ke , fire , d e lu g e ); (2) He a vily d a m a g e d u e to p e st (e .g ,
te rm ite ); (3) Esta b lish e d d e fe c ts in c o n stru c tio n , (4) O b so le sc e n c e .
AQUA FARM STRUCTURE

(FISHPOND STRUCTURE)
Province : Misamis Oriental
Municipality : All 23 municipalities
SUMMARY
I. DIKES
A. Earth fill
1. Inside site filing materials Php 170.00/cu.m

2. Outside site filing materials Php 240.00/cu.m
3. Combination of source Php 180.00/cu.m
(Inside site and Outside site)
B. Riprap
1. Inside site filing materials Php 570.00/cu.m

2. Outside site filing materials Php 690.00/cu.m
3. Combination of source Php 610.00/cu.m
(Inside site and Outside site)
II. GATES, CANAL, & HATCHERY

1. Plain concrete Php 3,500.00/cu.m
2. Reinforce concrete Php 7.500.00/cu.m
III. HATCHERY FENCE

1. Rough (Reinforced CHB) Php 460.00/cu.m
2. Plastered (Reinforced CHB) Php 650.00/cu.m
Note: Inside site filing materials for dikes shall be valued only if height of dikes is more than one foot above ground
level.
Additional for Building Unit Values
1. Foundation – Building in excess of 3 storey add:
Type I - Foundation area x Php 520.00 x number of excess floors

Type II - Foundation area x Php 380.00 x number of excess floors
2. Reinforcement: For building reinforced with structural steel add 20 % of Value
Extra Items as Component Parts of Buildings:
3. Carport 30 % of Base Unit Construction Cost (BUCC)

4. Mezzanine 60 % BUCC plus additional cost for finishing
5. Porch 40 % BUCC plus additional cost for finishing
6. Balcony 45 % BUCC plus additional cost for finishing
7. Garage 45 % of Base Unit Value
8. Terrace:
Covered 40 % BUCC plus additional cost for finishing
Open 25 % BUCC plus additional cost for finishing
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.
Asphalt:
1 courses Php 400.00 / sq.m.
10. Culverts & Cement Pipes: (Cost/Meter)

4" diameter Php 60.00
30" diameter Php 1,050.00
36" diameter Php 1,290.00
11. Floor Finishing

Marble Slabs Php 2,500.00 / sq.m.
Marble Tiles Php 1,080.00 / sq.m.
Crazy Cut Marbles Php 980.00 / sq.m.
Granolithic Php 910.00 / sq.m.
Narra Php 726.00 / sq.m.
Yakal Php 745.00 / sq.m.
Narrra/ Fancy Wood Tiles Php 450.00 / sq.m.
Ordinary Wood Tiles Php 300.00 / sq.m.
Vinyl Tiles Php 320.00 / sq.m.
Washout Pebbles Php 250.00 / sq.m.
Unglazed Tiles Php 290.00 / sq.m.
Glazed White Tiles Php 700.00 / sq.m.
Rubber Tiles Php 320.00 / sq.m.
Cement Tiles Php 610.00 / sq.m.
Granite Php 980.00 / sq.m.
Glaze Colored Tiles Php 540.00 / 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.
13. Special Panels:

I. Doors
a. Clear glass w/ aluminum frame Php 2,860.00 / sq.m. (sliding)
b. Clear glass w/ aluminum frame Php 2,570.00 / sq.m. (not sliding)
c. Glass w/ Wooden frame Php 2,000.00 / sq.m.
d. Tinted glass, add Php 980.00 / sq.m.
e. Roll up Door (steel) Php 1,720.00 / sq.m.
f. Accordion Door (Steel) Php 1,700.00 / sq.m.
g. Panel Door (Hardwood) Php 3,100.00 / 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.
14. Ceiling: Below Concrete Floor

a. Ordinary Plywood Php 360.00 / sq.m.
b. Luminous Ceiling Php 490.00 / sq.m.
c. Acoustic Php 580.00 / sq.m.
d. Special Finish Php 850.00 / sq.m.
e. Building Board (Hardiflex) Php 360.00 / sq.m.
f. Narra & other special Panels Php 610.00 / sq.m.
g. Foam Insulator:
a. 1/4 “ Thick Php 80.00 / sq.m.
b. 1/2 “ Thick Php 120.00 / sq.m.
15. Fence:
a. Wood Php 280.00 / sq.m.
b. CHB
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.
16. Special Roofings

a. Asphalt Roofing Tiles Php 1,760.00 / sq.m.
b. Ceramics Roofing Tiles Php 3,340.00 / sq.m.
c. Placa Romana Php 2,150.00 / sq.m.
d. Asbestos Php 955.00 / sq.m.
e. Econospan Roof System Php 370.00 / sq.m.
f. Cement Bonded Board Php 330.00 / sq.m.
17. Excess Heights

a. Residential and Commercial add 20 % of Base Unit Value for every meter in
excess of 3 meters
b. Bodega and Factory add 20 % of Base Unit Value for every meter in
excess of 5 meters.
Standard Height:
1. One -family dwelling, Two-family dwelling,
Multiple dwelling, Accessoria or row-house
Apartment, Boarding house, Lodging house,
Accessory building, Hotel, Office building
Gasoline Service Station --------------------------------------- 3 meters
2. Theater -------------------------------------------------------------- 10 meters
3. Warehouse, Bodega, Cold Storage,

Supermarket, Shopping Centers, Factory
building, Recreation buildings, Sheds,
Saw-mills and Lumber, Rice & Corn -------------------------- 5 meters
18. Concrete Gutter Php 600.00 / sq.m.
19. Extra Toilet and Bath

Floor Area of 3m2 more or less
Ordinary Finish Php 6,000.00 / sq.m.
Special Finish Php 8,000.00 / sq.m.
20. Foundation Php 1,300.00 x Total Floor Area of 1st and 2nd piles driven
21. Piles Php 500.00 per linear meter of pile 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
UNIT-IN-PLACE COST SCHEDULE OF BUILDING ITEMS

(IN PESOS)
2007 2019
I. FOUNDATION:
A. Plain concrete foundation 1,927.002,505.00
B. Reinforce concrete foundation
II. Column, Beams and Posts:

1. Column and Beam
Reinforce concrete 5,096.006,625.00
A. Wood Post, per board foot

1. Molave or any lumber classified as 1st group wood 35.00 46.00
2. Gujo or any lumber classified as 2nd group wood 27.00 35.00
3. Tanguile or any lumber classified as 3rd group wood 21.00 27.00
B. G.I. pipe Post, per linear foot:

1. Where 2” dia. GI pipe are used 59.00 77.00
2. Where 2 ½” dia. GI pipe are used 82.00 107.00
3. Where 3” dia. GI pipe are used 101.00 131.00
4. Where 4” dia. GI pepe are used 139.00 181.00
III. Exterior Walls, per square meter:
A. Reinforced concrete, poured Class A, in a wall of 8” thick:

1. Where 3/8’ dia. Reinforced steel bars are used 667.00 867.00
2. Where 1/2” dia. Reinforced steel bars are used 771.00 1,002.00
4. Where 3/4" dia. Reinforced steel bars are used 1,119.001,455.00
B. Reinforced concrete, poured Class B, in a wall of 8” thick:

2. Where 1/2” dia. Reinforced steel bars are used 724.00 941.00
C. Reinforced concrete, poured Class C, in a wall of 8” thick:

1. 3/8’ dia. Reinforced steel bars are used 598.00 777.00
D. Reinforced concrete, poured Class A, in a wall of 6” thick:

D. A) Reinforced concrete, poured Class B, in a wall of 6” thick:

D. B) Reinforced concrete, poured Class B, in a wall of 6” thick:

E. Reinforced concrete, poured Class A, in a wall of 4” thick:

3. Where 1/2" dia. Reinforced steel bars are used 750.00 975.00
E. A) Reinforced concrete, poured Class B, in a wall of 4” thick:

E. B) Reinforced concrete, poured Class B, in a wall of 4” thick:

F. Concrete Hollow Block; reinforced with bamboo split:

1. Concrete hollow block 6” thick 320.00 416.00
2. Concrete hollow block 4” thick 276.00 359.00
G. Concrete Hollow Block, reinforce with steel bars:

1. CHB-6” thick, reinforced with 3/8” dia. s/bar 439.00 571.00
H. Exterior Wall with wooden sidings:

1. Narra siding on 2nd group wood framework 575.00 748.00
2. Lawaan siding on 2nd group wood framework 425.00 553.00
3. Lawaan siding on 3rd group wood framework 364.00 473.00
4. Talisayan board siding on 3rd group wood framework 225.00 293.00
5. Acasia siding on 3rd group wood framework 364.00 473.00
I. Asbestos sidings on wooden framework:

1. Asbestos siding on 2nd & 3rd group wood frame 387.00 503.00
2. Asbestos decorative sun baffles on 3rd wood frame 475.00 618.00
J. Oil Tempered Lawanit siding:

1. ¼” thick, on 2nd & 3rd group wood frame 374.00 486.00
2. 3/16” thick, on 3rd group wood frame 296.00 385.00
K. Galvanized Iron, GI sheet siding:

1. Corrugate GI sheet #26 on steel bridging with 1/4" 363.00 472.00
Thick x 1 ½” x 1 ½” x 20” angular bar
2. Corrugated GI sheet #26 on steel bridging ¼” 424.00 551.00
Thick x 2” x 2” x 20” angular bar
3. Corrugated GI sheet siding gauge #26 on 2nd group 228.00 296.00
Wood framework
4. Corrugated GI sheet siding gauge #26 on 3rd group 207.00 269.00
Wood framework
5. Corrugated GI sheet siding gauge #31 on 3rd group 160.00 208.00
wood framework
L. Salvage Gasoline and Asphalt drum siding:
1. Salvage gasoline drum siding on 3rd group lumber 194.00 252.00

2. Salvage asphalt drum siding on 3rd group lumber 144.00 187.00
M. Decorative Concrete Hollow Blocks Sidings:
1. Reinforced DCHB with reinforced 1/2” dia. s/bar 493.00 641.00

2. Reinforced DCHB with reinforced 3/8” dia. s/bar 399.00 519.00
3. Reinforced DCHB with split bamboo reinforced 282.00 367.00
4. DCHB without reinforced 268.00 348.00
N. Clay Bricks, Bulua:
1. Size of clay bricks 2” x 5” x 10” in a wall of 599.00 779.00

5” thick, smooth surface
2. Size of clay bricks 2” x 4” x 10” in a wall of 501.00 651.00
4” thick, smooth surface.
3. For oven construction, size of clay bricks 491.00 638.00
2” x 4” x 8” in a wall of 4” thick rough surface
O. Exterior Wall Finish:
1. Adobe stones finish (bricks) 381.00 495.00

2. Adobe stone crushed plaster finish 395.00 514.00
3. Atogan/Mangima stone sliced 254.00 330.00
4. Local pebble washout 213.00 277.00
5. Cebu or Manila white pebble washout 317.00 412.00
6. Marble slab finish 1,086.001,412.00
7. Crushed clear or colored glass 319.00 415.00
8. Pasya tile finish 3” x 8” 802.00 1,043.00
9. Bulua earth ware crushed plaster finish 212.00 276.00
10. Bulua clay bricks 1” x 3” x 8” smooth surface 395.00 514.00
11. Bulua clay bricks 1” x 3” x 7” smooth surface 386.00 502.00
12. Bulua clay bricks 3/4” x 3” x 7” smooth surface 343.00 446.00
13. Bulua clay bricks ½” x 3” x 8” smooth surface 358.00 465.00
14. Bulua clay bricks ½” x 3” x 6” smooth surface 329.00 428.00
15. Sun blast cement plaster finish 272.00 354.00
Interior Wall, per square meter:
A. Reinforced concrete:
Please refer to the following schedule:
1. Exterior walls, Letter A to E-b, reinforced concrete,

Where steel bars are used for reinforced;
2. Exterior walls, letter F, for concrete hollow block,
Where split bamboo are used for reinforced;
3. Exterior walls, letter G, for concrete hollow block,
Where steel bars are used for reinforced;
4. Exterior walls, letter M, for decorative hollow blocks.
Wood Frame Interior Walls:
1. Double wall, Narra plywood on 2nd and

3rd group wood frame 460.00 589.00
2. Double wall, DAO plywood on 2nd and
3. Double wall, Narra and ordinary on 3rd group wood frame 360.00 468.00
4. Double wall, DAO and ordinary ¼” plywood on
5. Single wall, Narra plywood on 3rd group wood frame 280.00 364.00
6. Single wall, DAO plywood on 3rd group wood frame 280.00 364.00
7. Single wall, ordinary plywood on 1/4” thick on
8. Single wall, ordinary plywood on 1/4” thick on
9. Double wall, ordinary plywood ¼” thick on
10. Double wall, ordinary plywood 3/16” thick on
11. Single wall, v-cut or S-cut lawaan on 3rd group wood frame 369.00 480.00
12. Double wall, Tiarra plywood 3/16” thick on
13. Double wall, Tiarra and ordinary plywood 3/16” on
14. Single wall, Tiarra plywood 3/16” on 3rd group wood frame 267.00 347.00
15. Fornica wall, on 2nd group wood frame 519.00 674.00
16. Perforated, diamond stucco,

morocco or weave lawanit ¼” thick 221.00 287.00
17. Single wall, ordinary lawanit 3/16” thick on
18. Double wall, ordinary lawanit 3/16” thick on
19. Single wall, ordinary lawanit 1/4" thick on
20. Double wall, ordinary lawanit 1/4" thick on
B. Interior wall finish, per square meter:
1. Mosaic tiles (glazed) 579.00 753.00

2. Unglazed colored masaic tiles 503.00 654.00
3. Atogan rubbled stones 254.00 330.00
4. Italian gemstone finish 563.00 732.00
5. Italian pebbles washout 433.00 563.00
6. For additional wall finish, please refer
To exterior wall finish under item III-O
IV. FLOORDING, per square meter:
A. Reinforce concrete, per square meter:

Please refer to the computation of Unit-in-place cost schedule
of Exterior Walls III, A to Eb-3
B. Steel Plate flooring, per square meter:

1. 1/16” thick on 1/8” x 1” angular steel 481.00 625.00
2. 1/8” thick on 1/8” x 1” angular steel 659.00 857.00
3. 3/16” thick on 3/8” x 1 ½” angular steel 1,314.00 1,708.00
4. ¼” thick on 3/8” x 1 ½” angular steel 1,481.00 1,933.00
C. Plain Concrete, per square meter:

1. Plain concrete cement 2” thick 137.00 178.00
D. Wooden flooring, per square meter:
FRAME WORK
Group Floor
Wood Joist Stringer
1. Molave, Balayong or 1st grp. Wood 1st 2” x 4” 2” x 6” 434.00 564.00

2. Molave, Balayong or 1st grp. Wood 1ST 2” x 6” 2” x 8” 659.00 857.00
3. Tanguile, T & G 5/8” x 5” 2ND 2” x 6” 2” x 8” 485.00 631.00
4. Tanguile, T & G 3/4” x 3.5” 3RD 2” x 6” 2” x 8” 445.00 579.00
5. Tanguile, T & G 3/4” x 5” 2ND 2” x 4” 2” x 6” 378.00 491.00
6. Tanguile, T & G 3/4” x 3.5” 2ND 2” x 4” 2” x 6” 420.00 546.00
7. Tanguile, T & G 5/8” x 5” 3RD 2” x 4” 2” x 6” 325.00 423.00
8. Tanguile, T & G 3/4” x 5” 3RD 2” x 8” 2” x 6” 365.00 475.00
9. Bamboo splits flooring 3RD 2” x 3” 2” x 4” 163.00 212.00
E. Floor Finish, per square meter:

1. Colored Tile cement 293.00 381.00
2. Marbolized Granolithic 601.00 782.00
3. Vinyl Tile or Asphalt Tile 1,024.00 1,331.00
4. Tile wood Finish:
a. Tile wood finish, tanguile 12” 252.00 328.00
b. Tile wood finish, malugay 12” 408.00 530.00
c. Tile wood finish, molave balayong and narra 489.00 636.00
5. Local Pebble Finish:
a. Where local pebbles, black or red are used 213.00 277.00
b. Where white or cream colored pebbles are used 447.00 581.00
6. Splashing Tiles 670.00 871.00
V. ROOFING, per square meter:
A. Reinforced concrete roof deck or media agua, per sq.m

Please refer to Exterior Walls A to Eb.
B. Corrugated GI sheets, per sq.m.
1. Gauge #26, on ¼” x 3” angular steel truss and beams 748.00 972.00

2. Gauge #26, on ¼” x 2.5” angular steel truss 616.00 801.00
With open weave round steel bar purlins
3. Gauge #26 open weave round steel bar purlins of local GI pipes 629.00 818.00
4. Gauge #26, on 1st group wood framework in a 2-panel truss 680.00 884.00
5. Gauge #26, on 2nd group wood framework in a 2-panel truss 610.00 793.00
6. Gauge #26, on 3rd group wood framework in a 2-panel truss 546.00 710.00
7. Gauge #26, on 1st group wood framework in a 3-panel truss 777.00 1,010.00
8. Gauge #26, on 2nd group wood framework in a 3-panel truss 686.00 892.00
10. Gauge #26, on 1st group wood framework in a 4-panel truss 924.00 1,201.00
11. Gauge #26, on 2nd group wood framework in a 4-panel truss 796.00 1,035.00
C. Asbestos Corrugated Sheet roofing, per sq.m.
1. Asbestos corrugated sheet, on angular steel and Z-beams 1,154.00 1,500.00

steel frame
2. Asbestos corrugated sheet, on angular steel truss with open 1,002.00 1,303.00
weave round steel bars purlins
3. Asbestos corrugated sheet, on open weave truss & purlins 1,015.00 1,320.00
4. Asbestos corrugated sheet, on the panel truss, where 1st group 1,165.00 1,513.00
Lumber are used
5. Asbestos corrugated sheet, on a 3-panel truss, where 2nd group 1,073.00 1,395.00
lumber are used
6. Asbestos corrugated sheet, on a 3-panel truss, where 3rd group 985.00 1,281.00
lumber are used
7. Asbestos corrugated sheet, on a panel truss, where 1st group 1,357.00 1,764.00
Lumber are used
8. Asbestos corrugated sheet, on a 4-panel truss, where 2nd group 1,206.00 1,568.00
Lumber are used
9. Asbestos corrugated sheet, on a 4-panel truss, where 3rd group 1,089.00 1,416.00
Lumber are used
D. Reynolds Aluminum Roofing, per sq.m.
1. Reynolds aluminum sheet corrugated, #19 on angular 1,040.00 1,352.00

Steel truss and 2-beams purlins
2. Reynolds aluminum sheet corrugated, on angular steel truss 909.00 1,182.00
With open weave round steel bars for purlins
3. Reynolds aluminum sheet corrugated, #19 open weave truss 922.00 1,199.00
and purlins of local GI pipes.
4. Reynolds aluminum sheet corrugated, #19 on a 2-panel truss,972.00 1,264.00
Where 1st group lumber are used
Where 2nd group lumber are used.
Where 3rd group lumber are used.
7. Reynolds aluminum sheet corrugated, #19 on a 3-panel truss,1,070.00 1,391.00
Where 1st group lumber are used.
Where 1st group lumber are used.

E. Nipa, per sq.m. 170.00 221.00
VI. CEILING, per square meter:
1. Acoustic board 753.00 979.00

2. Perforated diamond, weave morocco lawanit board 1/4" 244.00 317.00
3. Ordinary lawanit board 1/4" thick 209.00 272.00
4. Ordinary lawanit board 3/16” thick 190.00 247.00
5. Ordinary plywood 1/4” thick 199.00 259.00
6. Ordinary plywood 3/16” thick 179.00 233.00
7. Tanguile board T & G 316.00 411.00
VII. PLUMBING, per sq.m.
A. Tiling, Wainscoting and Principal Pipe Lines for Bath & Toilet
1. Good quality colored Japanese glazed tiles 4 ¼” sq.m. 839.00 1,091.00

2. Average quality white Japanese glazed tiles 4 ¼” sq.m. 740.00 962.00
3. Good quality phil. Colored glazed tiles 4 ¼” sq.m. 789.00 1,026.00
4. Average quality phil. White glazed tiles 4 ¼” sq.m 689.00 896.00
5. Good quality unglazed Phil. Mosaic colored tiles 12” sq.m. 638.00 829.00
6. Average quality unglazed Phil. White tiles 4 ¼” sq.m. 763.00 912.00
7. Low quality Phil. Unglazed white 6” sq.m. 294.00 382.00
B. Installed Cost of Toilet Bowls, per unit:
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
C. Installed Cost of Lavatory, per unit:

1. Good quality. American colored lavatory big size with two faucets 3,254.00 4,230.00
2. Average quality. American white lavatory big size with two faucets 3,015.00 3,920.00
3. Good quality. Japanese colored lavatory big size with two faucets 2,991.00 3,889.00
4. Average quality. Japanese white lavatory big size with two faucets 2,943.00 3,826.00
5. Good quality. Phil. colored lavatory big size with two faucets 2,943.00 3,826.00
6. Average quality. Phil. white lavatory big size with two faucets 2,872.00 3,734.00
7. Fair quality. Phil. white lavatory big size with two faucets 2,651.00 3,447.00
D. Installed Cost of Urinal, per unit:
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
E. Installed Cost of Kitchen Lavatory, per unit:
1. Good quality, stainless kitchen lavatory double compartment 5,941.00 7,723.00

With faucets
2. Good quality, stainless kitchen lavatory single compartment 3,907.00 5,080.00
With faucets
3. Average quality, enamel kitchen lavatory:
a) 1 unit 18” x 30” 957.00 1,244.00
b) 1 unit 16” x 24” 718.00 933.00
c) 1 unit 14” x 20” 478.00 621.00
F. Installed Cost of Principal Soil Piping, per length:
1. Where 4” dia. 5” soil pipes are used 447.00 581.00

2. Where 2” dia. 5” soil pipes are used 328.00 426.00
3. Add the cost of the following soil pipe connections:

a) Wye 4” x 4” dia. 130.00 169.00
b) Tee 4” x 4” dia. 130.00 169.00
c) Elbow 4” x 4” dia. 130.00 169.00
d) Cleancut 4” dia. 114.00 148.00
e) P-trap 4” dia. 304.00 395.00
f) Wye 4” x 2” dia. 109.00 142.00
g) Tee 4” x 2” dia. 109.00 142.00
h) Elbow 4” x 2” dia. 109.00 142.00
i) Cleancut 2” dia 65.00 85.00
j) P-trap 2” dia. 152.00 198.00
k) Wye 2” x 2” dia. 86.00 112.00
l) Tee 2” x2” dia 86.00 112.00
m) Elbow 2” x 2” 86.00 112.00
4. Cost per length of GI water pipe 20 ft. or 6.10 meter length:
a) 1/2" dia. 239.00 311.00

b) 3/4" dia. 347.00 451.00
c) 1” dia. 521.00 677.00
d) 1 ½” dia. 783.00 1,018.00
e) 2” dia 996.00 1,295.00
f) 2 ½” dia 1,409.00 1,832.00
g) 3” dia 1,719.00 2,235.00
h) 4” dia 2,384.00 3,099.00
VIII. Electrical, per outlet:
1. Good quality fixture, in Bx wiring and conduct pipes 905.00 1,177.00

2. Average quality fixture, in Bx and open writing in conduct 793.00 1,031.00
pipes and metal moulding
3. Fair quality fixtures, in open writing & in wood moulding 848.00 1,102.00
4. Poor quality fixtures, in open writing without moulding 508.00 660.00
IX. MILLWORKS, per sq.m.
A. Doors:
1. Where aluminum sliding or swing door with ¼” thick 6,741.00 8,763.00

Clear glass panel are used
2. Where accordion steel door with 3/16” x 1” flat bar are used 1,307.00 1,699.00
3. Where accordion steel door with ¼” x 1” flat bar are used 1,461.00 1,899.00
4. Accordion steel plate door where no. 18 steel plate are used 2,140.00 2,782.00
5. Accordion steel plate door where no. 20 steel plate are used 1,932.00 2,512.00
6. Steel plate door where No. 18 steel plates and angular steel frame 1,680.00 2,184.00
Of 1/8” x 1” are used

10. Steel plate door where No. 18 steel plates and GI pipe frame of2,088.00 2,714.00
1” dia. are used
1 ¼” dia. are used
1 ½” dia. are used
13. Folding steel plate door, where angular steel frame of 3,760.00 4,888.00
3/16” x 1” are used
14. Narra or Yacal door frame with ½” Narra panel an ½” clear glass 1,875.00 2,438.00
Panel ¼” thick
15. Narra or Yacal door frame with ½” Narra panel and ½” clear glass 1,364.00 1,773.00
Panel ½” thick
16. Narra or Yacal door frame with Narra panel 857.00 1,114.00
17. Narra or Yacal door frame with Narra od Da-o double flush 840.00 1,092.00
Plywood ¼” thick
18. Narra or Yacal door frame, double flush with 748.00 972.00
Narra or Da-o and ordinary ¼” thick plywood
19. Tanguile door frame with ½” clear glass 1/8” thick and
½” tanguile panel 701.00 911.00
20. Tanguile door frame with ½” clear glass 1/8” thick and
½” double flush 680.00 884.00
ordinary ¼” plywood
21. Tanguile door frame with tanguile panel 456.00 593.00
22. Tanguile door frame with double flush ¼” thick ordinary plywood 413.00 537.00
23. Tanguile door frame with single flush ¼” thick ordinary plywood 322.00 419.00
24. Tanguile door frame with double flush 3/16” thick ordinary plywood 368.00 478.00
25. Tanguile door frame with single flush 3/16” thick ordinary plywood 298.00 387.00
26. Tanguile door frame with plain GI sheet gauge #31 216.00 281.00
27. Tanguile door frame with plain GI sheet gauge #26 270.00 351.00
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:
ALUMINUM JALOUSIE FRAME
A. Single Control:
No. of Blades Height

4 14-7/8” 114.00 148.00
5 18-3/8” 135.00 176.00
6 21-7/8” 168.00 218.00
7 25-3/8” 182.00 237.00
8 28-7/8” 204.00 265.00
9 32-3/8” 226.00 294.00
10 35-7/8” 247.00 321.00
11 39-3/8” 269.00 350.00
12 42-7/8” 295.00 354.00
13 46-3/8” 339.00 441.00
B. Double Control:
No. of Blades Height

14 49-7/8” 360.00 468.00
15 52-3/8” 382.00 497.00
16 56-7/8” 408.00 530.00
17 60-3/8” 430.00 559.00
18 63-7/8” 452.00 588.00
19 67-3/8” 473.00 615.00
20 70-7/8” 495.00 644.00
21 74-3/8” 521.00 677.00
22 77-7/8” 543.00 706.00
23 81-3/8” 566.00 736.00
24 84-7/8” 586.00 762.00
25 88-3/8” 608.00 790.00
26 91-7/8” 634.00 824.00
INDUSTRIAL GLASS SLATS
Width of Cost/Slats Cost/Slats Window Cost/Slats Cost/Slats

Window 2007 2014 of window 2007 2014
(inches) (inches)
16 16.00 21.00 30 38.00 49.00
18 17.00 22.00 32 40.00 52.00
20 19.00 25.00 34 43.00 56.00
22 21.00 27.00 36 47.00 61.00
24 22.00 29.00 38 48.00 62.00
26 24.00 31.00 40 49.00 64.00
28 26.00 34.00 42 52.00 68.00
HORIZONTAL STEEL BAR
Width of Cost/Slats Cost/Slats Window Cost/Slats Cost/Slats

Window 2007 2014 of window 2007 2014
(inches) (inches)
16 7.00 9.00 30 17.00 22.00
18 8.00 10.00 32 18.00 23.00
20 9.00 12.00 34 20.00 26.00
22 9.00 12.00 36 21.00 27.00
24 10.00 14.00 38 22.00 29.00
26 12.00 16.00 40 23.00 30.00
28 13.00 17.00 42 25.00 33.00
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
Bars are used

2. Where 1” dia.horizontal GI pipe and ½” dia. vertical steel 1,044.00 1,357.00
Bars are used
3. Where 1 ½” dia.horizontal GI pipe and ½” dia. vertical steel 1,305.00 1,697.00
Bars are used
4. Where 2” dia.horizontal GI pipe and ½” dia. vertical steel 1,723.00 2,240.00
Bars are used
5. Iron rails for stairs:
a) Where ½” dia.round steel bars are used 1,148.00 1,492.00
b) Where ¾” dia.round steel bars are used 1,200.00 1,560.00
6. Where aluminum alloyed hardrails and aluminum brass vertical 2,506.00 3,258.00
Rails are used
7. Where wooden handrails with steel vertical rails are used 663.00 862.00
8. Where 1st group wood handrail and vertical rail are used 501.00 651.00
9. Where aluminum alloyed handrails with 1st class wood and 1,567.00 2,037.00
Aluminum vertical rails are used
10. Where wooden hand and vertical rails of 2nd group lumber 319.00 415.00
2” x 6” and 2” x 2” are used
11. Where wooden hand and vertical rails of 3rd group lumber 237.00 308.00
12. Where wooden hand and vertical rails of 3rd group lumber 91.00 118.00
D. GRILLS, per sq.m.
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
X. STAIRS, per sq.m.
A. Reinforced concrete:
1. Where ½” dia.steel bars are used for reinforcement 965.00 1,255.00

2. Where 5/8” dia.steel bars are used for reinforcement 1,252.00 1,628.00
3. Where 3/4” dia.steel bars are used for reinforcement 1,804.00 2,345.00
4. Where 1” dia. 1” & 1/8” and 3/8” dia.steel bars are used for 4,688.00 6,094.00
Reinforcement on an inclined flooring of a theater’s balcony
B. Stairs of wooden materials:
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
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
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
10. Where 3rd group stringer 2” x 12” and tread 2” x 10” are used 581.00 755.00
XI. PAINTING and VARNISHING:
A. Painting, per sq.m.

1. Good quality painting, 3 coatings on a surface of 30 sq.m. 73.00 95.00

2. Fair quality painting, 2 coating on a surface of 30 sq.m. 52.00 68.00
B. Varnishing, per sq.m.
1. Good quality varnishing, 3 coatings on a surface of 30 sq.m. 160.00 208.00

2. Fair quality varnishing, 2 coatings on a surface of 30 sq.m. 131.00 170.00
3. Low quality varnishing, 2 coatings on a surface of 30 sq.m. 105.00 137.00
XII. COST of CEMENT PLASTER FINISH, per sq.m.
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.
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
1st Strip 20 meters 100%

2nd Strip 20 meters 80%
3rd Strip 20 meters 60%
4th Strip 20 meters 40%
5th Strip 20 meters 20%
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.
Rules for Computing Value of Urban Lands:
Rule I: The value of rectangular lots shall be computed as follows:
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:
Strip Unit % Value Adj. UV Area (Width x Depth) Value

Value
1 P 20.00 100% P20.00 400 (20 x 20) P 8,000
2 P20.00 80% P16.00 400 (20 x 20) P 6,400
3 P20.00 60% P12.00 200 (20 x 10) P 2,400
TOTAL 1,000 sq.m. P 16,800

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.
Rule II: Triangular 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.
Rule III: Trapezoidal Lot
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.
Rule IV: Irregular Lot
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:
a) Type of public road where the property is located,

b) Distance of property from the public road
c) Distance of property from the Poblacion.
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.
V. Buildings and other structures
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.
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:
Residential Land Cluster I Cluster II Cluster III Cluster IV Cluster V Cluster VI

Poblacion/Urban Area 2% 2% 2% 2% 2% 2%
Provincial Road 2% 2% 2% 2% 2% 2%
National Road 2% 2% 2% 2% 2% 2%
Commercial/Industrial Cluster I Cluster II Cluster III Cluster IV Cluster V Cluster VI

Poblacion/Urban Area 6% 6% 6% 6% 6% 6%
Provincial Road 6% 6% 6% 6% 6% 6%
National Road 6% 6% 6% 6% 6% 6%
Agricultural Lands 15%

Mineral Lands 30%
Timberlands 20%
B. On Building, Machineries and Other Structures

- All buildings and structures including machineries shall be assessed independently of lands and
assessment level be in accordance to Section 1, Chapter V of LAR No. 1-04 dated Oct. 1, 2004 in
pursuance to Art 310 implementing Sec. 218 RA 7160.
a. For Buildings and Other Structures:
1. RESIDENTIAL
Fair Market Value
Over Not Over Assessment Level

P 175,000 0%
175,000 300,000 7%
300,000 500,000 12%
500,000 750,000 17%
750,000 1,000,000 20%
1,000,000 2,000,000 25%
2,000,000 5,000,000 35%
5,000,000 10,000,000 45%
10,000,000 ----------- 55%
2. AGRICULTURAL
Fair Market Value

P 300,000 25%
300,000 500,000 30%
500,000 750,000 35%
750,000 1,000,000 40%
1,000,000 2,000,000 45%
2,000,000 ------------- 50%
3. COMMERCIAL INDUSTRIAL
Fair Market Value

P 300,000 30%
300,000 500,000 35%
500,000 750,000 40%
750,000 1,000,000 50%
1,000,000 2,000,000 60%
2,000,000 5,000,000 70%
5,000,000 10,000,000 75%
10,000,000 -------------- 80%
b. For Machineries
CLASSIFICATION ASSESSMENT LEVEL
Agricultural 40%
Residential 50%
Commercial 80%
Industrial 80%
C. On Special Classes of Real Properties

- The assessment level for lands, buildings, machineries and other shall be as follows:
ACTUAL USE ASSESSMENT LEVEL

Cultural 15%
Scientific 15%
Hospital 15%
Local Water District 10%
GOCCs engaged in the supply and
Distribution of water and/or
Generation and transmission
Of electric power 10%
D. Assessment of Urban Lands:
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.
F. Assessment of Special Classes of Real Property:
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.
2. Building and other improvement shall be assessed as residential.

H. Land and Building and Other Improvements shall be assessed as residential.
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.
Proof of Exemption of Real Property from Taxation:
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:
1. Provincial and National Highway - No deduction from base value of 100%

2. For all other weather roads - 3% deduction from base value of 100%
3. Dirt roads - 6% deduction from base value of 100%
4. For no road outlet - 9% deduction from base value of 100%
b) Type of Locations:
Distance (in Kilometers) All – Weather Road Trading Centers

0-1 0 +5
1-3 -2 0
3-6 -4 -2
6-9 -6 -4
9 and over -8 -6
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
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%
ENGR. MARILYN P. LEGASPI, REA,

MMME
Provincial Assessor

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Page 13 of Ordinance No.

I. FIRST CLASS COMMERCIAL LANDS

a) Located along concrete road;

II. SECOND CLASS COMMERCIAL LANDS

a) Along concrete or asphalted road;

III. THIRD CLASS COMMERCIAL LANDS

a) Along concrete or asphalted road;

IV. FOURTH CLASS COMMERCIAL LANDS

a) Along all weather road;

I. FIRST CLASS INDUSTRIAL LANDS

a) Along concrete or asphalted road;

II. SECOND CLASS INDUSTRIAL LANDS

a) Along concrete or asphalted roads, pier, sea cost or navigable river;

III. THIRD CLASS INDUSTRIAL LANDS

a) Along all-weather road

IV. FOURTH CLASS INDUSTIAL LAND

a) Along all-weather or dirt road

I. FIRST CLASS RESIDENTIAL LANDS

a) Along concrete road;

II. SECOND CLASS RESIDENTIAL LANDS

a) Along concrete or asphalt road;

III. THIRD CLASS RESIDENTIAL LANDS

a) Along all-weather road;

IV. FOURTH CLASS RESIDENTIAL LANDS

a) Along all-weather road;

RESIDENTIAL LAND SUBDIVISONS

I. FIRST CLASS RESIDENTIAL SUBDIVISION

a. High-end residential building are constructed;

II. SECOND CLASS RESIDENTIAL SUBDIVISION

a. Medium end residential buildings are constructed

III. THIRD CLASS RESIDENTIAL SUBDIVISION

a. Medium end building are constructed;

IV. FOURTH CLASS RESIDENTIAL SUBDIVISIONS

a. Buildings are constructed under type III-A to E

SCHEDULE OF BASE UNIT MARKET VALUE FOR

Asse ssm e nt Le v e l - Existing 10%

SCHEDULE OF BASE UNIT MARKET VALUE FOR

Asse ssm e nt Le v e l - Existing 25%

SCHEDULE OF BASE UNIT MARKET VALUES

BASE VALUE PER SQUARE METER

CLASSIFICATION OF AGRICULTURAL LANDS BY PRODUCTIVITY

BANANA LAND (LOCAL)

BANANA LAND (FOR EXPORT)

PAPAYA (HOUSEHOLD CONSUMPTION)

PAPAYA (COMMERCIAL VARIETY)

RICELAND (LOWLAND) WITH IRRIGATION FACILITIES

RICELAND (LOWLAND) WITHOUT IRRIGATION FACILITIES

A. METALIC MINERAL LANDS

1. Patented lode mining claims, producing or non-producing P35,000.00 per ha.

2. NON-METALIC MINERAL LANDS

1. Patented, producing or non-producing P 8,800.00 per ha.

TIMBER AND FOREST LANDS

A. Privately-owned-value per hectare

1. Timberland estimated to contain an average volume of

B. Privately-owned-value per cubic meter

Under operation by any meansP290.00 per cubic meter

30% - For Mineral Lands

SCHEDULE OF BASE UNIT MARKET VALUE

BASE UNIT MARKET VALUE

1) ABACA 52,000 65,000 41,600 52,000 31,200 39,000 20,800 26,000

5) CACAO/COFFEE 52,000 65,000 41,600 52,000 31,200 39,000 20,800 26,000

6) COCONUT 53,040 66,300 42,430 53,040 31,820 39,780 21,420 26,780

7) CORN 109,200 136,500 87,360 109,200 65,520 81,900 43,680 54,600

11) MANGO -- 66,300 -- 53,040 -- 39,780 -- 26,780