BIR Official
2026
Active

ELENA HOMES SUBDIVISION Latest Zonal Value

City of Cagayan De Oro

Housal tracks 4 BIR zonal value entries in ELENA HOMES SUBDIVISION (City of Cagayan De Oro). Zonal values range from ₱2,450/sqm to ₱7,000/sqm (average ₱4,750/sqm). Top classifications: CR (2), RR (2). Source: Bureau of Internal Revenue (BIR). Last checked April 24, 2026.

Department Order:DO 032-2023
Effective:Jul 19, 2023
Status:Current / Active
Classifications:2
BIR Official

ELENA HOMES SUBDIVISION Zonal Value

City of Cagayan De Oro

Current Zonal Value
₱3,900/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱3,900
/sqm
DO 032-2023
Commercial Regular
₱7,000
/sqm
DO 032-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in ELENA HOMES SUBDIVISION.

Zonal Value Breakdown — ELENA HOMES SUBDIVISION

Official BIR assessment per square meter. Matched via: Building Name (ELENA HOMES SUBDIVISION)

RR

Residential Regular

DO 032-2023

₱3,900/sqm
CR

Commercial Regular

DO 032-2023

₱7,000/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular

Each classification has a separate BIR-assessed value per square meter applicable to ELENA HOMES SUBDIVISION.

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