Housal tracks 4 BIR zonal value entries in EMERALD COAST SUBD (Limay). Zonal values range from ₱2,500/sqm to ₱5,000/sqm (average ₱3,563/sqm). Top classifications: CR (2), RR (2). Source: Bureau of Internal Revenue (BIR). Last checked October 20, 2026.
EMERALD COAST SUBD Zonal Value
Limay
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — EMERALD COAST SUBD
Official BIR assessment per square meter. Matched via: Building Name (EMERALD COAST SUBD)
Residential Regular
DO 22-2022
Commercial Regular
DO 22-2022
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to EMERALD COAST 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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