CORTES SUBD Latest Zonal Value
CORTES SUBD Zonal Value
City of Cebu
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — CORTES SUBD
Official BIR assessment per square meter. Matched via: Building Name (CORTES SUBD)
Residential Regular
DO 054-2023
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to CORTES SUBD.
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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