CORTES SUBDIVISIONS Latest Zonal Value
Housal tracks 3 BIR zonal value entries in CORTES SUBDIVISIONS (City of Mandaue). Zonal values range from ₱3,750/sqm to ₱11,420/sqm (average ₱7,307/sqm). Top classifications: RR (3). Source: Bureau of Internal Revenue (BIR). Last checked October 20, 2026.
CORTES SUBDIVISIONS Zonal Value
Basak, City of Mandaue
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — CORTES SUBDIVISIONS
Official BIR assessment per square meter. Matched via: Building Name (CORTES SUBDIVISIONS)
Residential Regular
DO 23-2022
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to CORTES SUBDIVISIONS.
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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