CELINA HOMES 3 Latest Zonal Value
Housal tracks 8 BIR zonal value entries in CELINA HOMES 3 (City of Caloocan). Zonal values range from ₱2,400/sqm to ₱14,100/sqm (average ₱8,453/sqm). Top classifications: RR (4), CR (2), I (2). Source: Bureau of Internal Revenue (BIR). Last checked August 26, 2026.
CELINA HOMES 3 Zonal Value
City of Caloocan
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — CELINA HOMES 3
Official BIR assessment per square meter. Matched via: Building Name (CELINA HOMES 3)
Residential Regular
DO 046-2023
Commercial Regular
DO 046-2023
Industrial
DO 046-2023
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to CELINA HOMES 3.
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
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