BIR Official
2026
Active

DELA CERNA SUBD. Latest Zonal Value

Sumpong, City of Malaybalay

Housal tracks 2 BIR zonal value entries in DELA CERNA SUBD. (City of Malaybalay). Zonal values range from ₱3,842/sqm to ₱5,725/sqm (average ₱4,784/sqm). Top classifications: CR (1), RR (1). Source: Bureau of Internal Revenue (BIR). Last checked June 18, 2026.

Status:Current / Active
Classifications:2
BIR Official

DELA CERNA SUBD. Zonal Value

Sumpong, City of Malaybalay

Current Zonal Value
₱3,842/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱3,842
/sqm
Commercial Regular
₱5,725
/sqm
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in DELA CERNA SUBD..

Zonal Value Breakdown — DELA CERNA SUBD.

Official BIR assessment per square meter. Matched via: Building Name (DELA CERNA SUBD.)

RR

Residential Regular

₱3,842/sqm
CR

Commercial Regular

₱5,725/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular

Each classification has a separate BIR-assessed value per square meter applicable to DELA CERNA 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