BIR Zonal Values in Apaya
City of Malaybalay, Bukidnon
ALL OTHER STREETS
Mapayag
INTERIOR
Mapayag
ALONG BARANGAY ROAD
Papaya
ALL LOTS
Capayang
ALL LOTS
Apaya
(AGRO-INDUSTRIAL)/LIVESTOCK/POULTRY
Papaya
INTERIOR LOT
Papaya
INTERIOR
Bgy. No. 42, Apaya
ALL LOTS
Bgy. No. 42, Apaya
INTERIOR LOT
Tapayas
SECONDARY NATIONAL ROAD
Papaya
PROVINCIAL ROAD
Papaya
BARANGAY ROAD
Apaya
INSTITUTIONAL
Capayang
SECONDARY NATIONAL ROAD
Papaya
ALL LOTS
Ap-apaya
MUNICIPAL ROAD
Papaya
PROVINCIAL ROAD
Papaya
MINING SITE
Papaya
Penarurubia-Villaviciosa-Pilar
Ap-apaya
INTERIOR (SCHOOL)
Capayang
INTERIOR
Bgy. No. 42, Apaya
BARANGAY ROAD
Papaya
INTERIOR
Papaya
INTERIOR LOTS
Apaya
INTERIOR
Papaya
INTERIOR
Papaya
ALL LOTS
Bgy. No. 42, Apaya
INTERIOR
Bgy. No. 42, Apaya
POULTRY/ PIGGERY
Apayao
INTERIOR
Papaya
ALL LOTS
Bgy. No. 42, Apaya
ALL LOTS
Tapayan
ALL LOTS
Bgy. No. 42, Apaya
ALL LOTS
Apayao
ALL LOTS
Tapayan
INTERIOR LOTS
Tapayan
POULTRY/ PIGGERY
Apayao
BEACHES
Bgy. No. 42, Apaya
CAMANTILIS STREET / APAYAS STREET
Apaya
Penarurubia-Villaviciosa-Pilar
Ap-apaya
PROVINCIAL ROAD
Mapayao
INTERIOR
Apayao
ALL OTHER STREETS
Papaya
INTERIOR LOTS
Tapayan
ALL LOTS
Mapayag
POULTRY/PIGGERY
Apaya
POULTRY/PIGGERY
Apaya
BARANGAY ROAD
Ap-apaya
INTERIOR
Bgy. No. 42, Apaya
CAMANTILIS STREET / APAYAS STREET
Apaya
ALL LOTS
Bgy. No. 42, Apaya
INTERIOR LOTS
Mapayag
ALL LOTS
Mapayag
ALL OTHER STREETS
Mapayag
ALL LOTS
Apayao
PROVINCIAL ROAD
Mapayao
ALL LOTS
Bgy. No. 42, Apaya
INTERIOR LOTS
Mapayag
ALL LOTS
Tapayan
All Lots
Kapayawan
AGRICULTURAL LOTS
Mapayao
ALL LOTS
Malapaya
INTERIOR
Apayao
ALL LOTS
Capayas
Inner Lot
Kapayawan
INTERIOR LOTS
Tapayan
ALL LOTS
Mapayag
INTERIOR
Mapayag
BARANGAY ROAD
Ap-apaya
OTHER SUBDIVISION LOTS
Apaya
OTHER SUBDIVISION LOTS
Apaya
INTERIOR LOTS
Mapayag
ALL LOTS
Apaya
ALL LOTS
Apaya
ALL LOTS
Capayang
BARANGAY ROADS
Apaya
INTERIOR LOTS
Apaya
ALL LOTS
Apaya
INTERIOR LOTS
Apaya
ALL LOTS
Bgy. No. 42, Apaya
ALL LOTS
Capayawan
ALL LOTS
Capayawan
ALL LOTS
Capayawan
INTERIOR
Mapayao
SEASHORE
Capayas
INTERIOR
Bgy. No. 42, Apaya
BARANGAY ROAD
Mapayao
ALL LOTS
Bgy. No. 42, Apaya
INTERIOR LOTS
Ap-apaya
POULTRY/ PIGGERY
Apayao
BARANGAY ROAD
Mapayag
INTERIOR LOTS
Apaya
BARANGAY ROAD
Mapayag
ALL LOTS
Malapaya
CAMANTILIS STREET / APAYAS STREET
Apaya
CAMANTILIS STREET / APAYAS STREET
Apaya
INTERIOR LOTS
Apaya
BARANGAY ROAD
Mapayag
ALL LOTS
Papaya
| Location / Street | Barangay | Classification | Zonal Value |
|---|---|---|---|
ALL OTHER STREETS | Mapayag | Residential Regular | ₱995/sqm |
INTERIOR | Mapayag | Residential Regular | ₱983/sqm |
ALONG BARANGAY ROAD | Papaya | Residential Regular | ₱965/sqm |
ALL LOTS | Capayang | Residential Regular | ₱950/sqm |
ALL LOTS | Apaya | Residential Regular | ₱950/sqm |
(AGRO-INDUSTRIAL)/LIVESTOCK/POULTRY | Papaya | General Purposes | ₱900/sqm |
INTERIOR LOT | Papaya | Residential Regular | ₱840/sqm |
INTERIOR | Bgy. No. 42, Apaya | Agricultural Class 1 | ₱840/sqm |
ALL LOTS | Bgy. No. 42, Apaya | Agricultural Class 2 | ₱820/sqm |
INTERIOR LOT | Tapayas | Residential Regular | ₱805/sqm |
SECONDARY NATIONAL ROAD | Papaya | Commercial Regular | ₱800/sqm |
PROVINCIAL ROAD | Papaya | Commercial Regular | ₱750/sqm |
BARANGAY ROAD | Apaya | Residential Regular | ₱730/sqm |
INSTITUTIONAL | Capayang | Institutional | ₱730/sqm |
SECONDARY NATIONAL ROAD | Papaya | Residential Regular | ₱700/sqm |
ALL LOTS | Ap-apaya | Commercial Regular | ₱661/sqm |
MUNICIPAL ROAD | Papaya | Residential Regular | ₱650/sqm |
PROVINCIAL ROAD | Papaya | Residential Regular | ₱650/sqm |
MINING SITE | Papaya | Industrial | ₱650/sqm |
Penarurubia-Villaviciosa-Pilar | Ap-apaya | Institutional | ₱630/sqm |
INTERIOR (SCHOOL) | Capayang | Residential Regular | ₱610/sqm |
INTERIOR | Bgy. No. 42, Apaya | Agricultural Class 2 | ₱610/sqm |
BARANGAY ROAD | Papaya | Residential Regular | ₱600/sqm |
INTERIOR | Papaya | Residential Regular | ₱600/sqm |
INTERIOR LOTS | Apaya | Residential Regular | ₱580/sqm |
INTERIOR | Papaya | Residential Regular | ₱550/sqm |
INTERIOR | Papaya | Residential Regular | ₱550/sqm |
ALL LOTS | Bgy. No. 42, Apaya | Agricultural Class 6 | ₱530/sqm |
INTERIOR | Bgy. No. 42, Apaya | Agricultural Class 6 | ₱510/sqm |
POULTRY/ PIGGERY | Apayao | Industrial | ₱500/sqm |
INTERIOR | Papaya | Residential Regular | ₱500/sqm |
ALL LOTS | Bgy. No. 42, Apaya | Commercial Regular | ₱500/sqm |
ALL LOTS | Tapayan | Commercial Regular | ₱495/sqm |
ALL LOTS | Bgy. No. 42, Apaya | Agricultural Class 41 | ₱480/sqm |
ALL LOTS | Apayao | Commercial Regular | ₱450/sqm |
ALL LOTS | Tapayan | Industrial | ₱447/sqm |
INTERIOR LOTS | Tapayan | Commercial Regular | ₱447/sqm |
POULTRY/ PIGGERY | Apayao | Institutional | ₱430/sqm |
BEACHES | Bgy. No. 42, Apaya | Agricultural Class 39 | ₱430/sqm |
CAMANTILIS STREET / APAYAS STREET | Apaya | Residential Regular | ₱420/sqm |
Penarurubia-Villaviciosa-Pilar | Ap-apaya | Residential Regular | ₱414/sqm |
PROVINCIAL ROAD | Mapayao | Commercial Regular | ₱400/sqm |
INTERIOR | Apayao | Commercial Regular | ₱400/sqm |
ALL OTHER STREETS | Papaya | Residential Regular | ₱400/sqm |
INTERIOR LOTS | Tapayan | Industrial | ₱396/sqm |
ALL LOTS | Mapayag | Commercial Regular | ₱396/sqm |
POULTRY/PIGGERY | Apaya | Agricultural Class 50 | ₱390/sqm |
POULTRY/PIGGERY | Apaya | Agricultural Class 50 | ₱390/sqm |
BARANGAY ROAD | Ap-apaya | Commercial Regular | ₱389/sqm |
INTERIOR | Bgy. No. 42, Apaya | Agricultural Class 41 | ₱370/sqm |
CAMANTILIS STREET / APAYAS STREET | Apaya | General Purposes | ₱370/sqm |
ALL LOTS | Bgy. No. 42, Apaya | Commercial Regular | ₱3,600/sqm |
INTERIOR LOTS | Mapayag | Commercial Regular | ₱348/sqm |
ALL LOTS | Mapayag | Industrial | ₱348/sqm |
ALL OTHER STREETS | Mapayag | Agricultural Class 40 | ₱311/sqm |
ALL LOTS | Apayao | Residential Regular | ₱300/sqm |
PROVINCIAL ROAD | Mapayao | Residential Regular | ₱300/sqm |
ALL LOTS | Bgy. No. 42, Apaya | Residential Regular | ₱300/sqm |
INTERIOR LOTS | Mapayag | Industrial | ₱297/sqm |
ALL LOTS | Tapayan | Residential Regular | ₱297/sqm |
All Lots | Kapayawan | Residential Regular | ₱280/sqm |
AGRICULTURAL LOTS | Mapayao | Agricultural Class 6 | ₱260/sqm |
ALL LOTS | Malapaya | Commercial Regular | ₱2,500/sqm |
INTERIOR | Apayao | Residential Regular | ₱250/sqm |
ALL LOTS | Capayas | Residential Regular | ₱250/sqm |
Inner Lot | Kapayawan | Residential Regular | ₱250/sqm |
INTERIOR LOTS | Tapayan | Residential Regular | ₱249/sqm |
ALL LOTS | Mapayag | Residential Regular | ₱249/sqm |
INTERIOR | Mapayag | Agricultural Class 40 | ₱235/sqm |
BARANGAY ROAD | Ap-apaya | Residential Regular | ₱231/sqm |
OTHER SUBDIVISION LOTS | Apaya | Residential Regular | ₱2,300/sqm |
OTHER SUBDIVISION LOTS | Apaya | Residential Regular | ₱2,300/sqm |
INTERIOR LOTS | Mapayag | Residential Regular | ₱225/sqm |
ALL LOTS | Apaya | Agricultural Class 2 | ₱220/sqm |
ALL LOTS | Apaya | Residential Regular | ₱216/sqm |
ALL LOTS | Capayang | Industrial | ₱2,150/sqm |
BARANGAY ROADS | Apaya | Residential Regular | ₱215/sqm |
INTERIOR LOTS | Apaya | Residential Regular | ₱213/sqm |
ALL LOTS | Apaya | Agricultural Class 50 | ₱210/sqm |
INTERIOR LOTS | Apaya | Agricultural Class 1 | ₱210/sqm |
ALL LOTS | Bgy. No. 42, Apaya | Residential Regular | ₱2,000/sqm |
ALL LOTS | Capayawan | Institutional | ₱2,000/sqm |
ALL LOTS | Capayawan | Agricultural Class 40 | ₱2,000/sqm |
ALL LOTS | Capayawan | Agricultural Class 2 | ₱200/sqm |
INTERIOR | Mapayao | Residential Regular | ₱200/sqm |
SEASHORE | Capayas | Agricultural Class 39 | ₱200/sqm |
INTERIOR | Bgy. No. 42, Apaya | Residential Regular | ₱200/sqm |
BARANGAY ROAD | Mapayao | Residential Regular | ₱200/sqm |
ALL LOTS | Bgy. No. 42, Apaya | Agricultural Class 1 | ₱200/sqm |
INTERIOR LOTS | Ap-apaya | Commercial Regular | ₱194/sqm |
POULTRY/ PIGGERY | Apayao | N/A | ₱192/sqm |
BARANGAY ROAD | Mapayag | Commercial Regular | ₱1,875/sqm |
INTERIOR LOTS | Apaya | Agricultural Class 2 | ₱180/sqm |
BARANGAY ROAD | Mapayag | Institutional | ₱1,782/sqm |
ALL LOTS | Malapaya | Residential Regular | ₱1,750/sqm |
CAMANTILIS STREET / APAYAS STREET | Apaya | Commercial Regular | ₱1,700/sqm |
CAMANTILIS STREET / APAYAS STREET | Apaya | Agricultural Class 23 | ₱170/sqm |
INTERIOR LOTS | Apaya | Agricultural Class 12 | ₱170/sqm |
BARANGAY ROAD | Mapayag | Industrial | ₱1,688/sqm |
ALL LOTS | Papaya | Residential Regular | ₱1,610/sqm |
About BIR Zonal Values
The Bureau of Internal Revenue (BIR) publishes per-square-meter zonal value rates for barangays across the Philippines. These values are used to compute Capital Gains Tax (CGT) at 6% and Documentary Stamp Tax (DST) at 1.5% on real property transactions, whichever is higher between the gross selling price and the BIR zonal value.
Zonal classifications include Residential (R1, R2, R3), Commercial (C1-C5), Industrial (I), and Agricultural codes. Each classification corresponds to a different per-square-meter floor rate set by the local Revenue District Office (RDO).
Frequently Asked Questions
What are BIR zonal values in Apaya, City of Malaybalay?
BIR zonal values in Apaya, City of Malaybalay are per-square-meter rates published by the Bureau of Internal Revenue's Revenue District Office. They are the floor used to compute Capital Gains Tax (CGT) at 6% and Documentary Stamp Tax (DST) at 1.5% on real property transactions in this area.
Are zonal values in Apaya, City of Malaybalay the same as market value?
No. Zonal values reflect the BIR's tax-purpose valuation, which typically lags market price. Actual market values in Apaya, City of Malaybalay can be 30-100% higher depending on classification (residential vs commercial vs industrial) and street-level positioning.
