BIR Official
2026
Active

2205 CITY HEIGHTS CONDOTEL Latest Zonal Value

Ilayang Iyam, City of Lucena

Housal tracks 2 BIR zonal value entries in 2205 CITY HEIGHTS CONDOTEL (City of Lucena). Zonal values range from ₱50,000/sqm to ₱60,000/sqm (average ₱55,000/sqm). Top classifications: CC (1), RC (1). Source: Bureau of Internal Revenue (BIR). Last checked June 17, 2026.

Department Order:DO 13-2020
Effective:Mar 20, 2020
Status:Current / Active
Classifications:2
BIR Official

2205 CITY HEIGHTS CONDOTEL Zonal Value

Ilayang Iyam, City of Lucena

Current Zonal Value
₱50,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱50,000
/sqm
DO 13-2020
Commercial Condo
₱60,000
/sqm
DO 13-2020
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in 2205 CITY HEIGHTS CONDOTEL.

Zonal Value Breakdown — 2205 CITY HEIGHTS CONDOTEL

Official BIR assessment per square meter. Matched via: Building Name (2205 CITY HEIGHTS CONDOTEL)

RC

Residential Condo

DO 13-2020

₱50,000/sqm
CC

Commercial Condo

DO 13-2020

₱60,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo

Each classification has a separate BIR-assessed value per square meter applicable to 2205 CITY HEIGHTS CONDOTEL.

How BIR Zonal Value Is Used

  • Basis for Capital Gains Tax (CGT) — BIR compares zonal value vs. selling price, whichever is higher
  • Basis for Documentary Stamp Tax (DST) — computed on the higher of zonal value or selling price
  • Used in transfer valuation for donations, estate settlements, and property swaps
  • Zonal value is not the market price — it is the BIR minimum assessment per sqm for tax purposes