BIR Official
2026
Active
ESPE VILLAGE Latest Zonal Value
Santa Cruz, Bacnotan
Housal tracks 2 BIR zonal value entries in ESPE VILLAGE (Bacnotan). Zonal values range from ₱450/sqm to ₱450/sqm (average ₱450/sqm). Top classifications: RR (2). Source: Bureau of Internal Revenue (BIR). Last checked June 23, 2026.
Department Order:DO 045-19
Effective:Aug 1, 2019
Status:Current / Active
Classifications:1
BIR Official
ESPE VILLAGE Zonal Value
Santa Cruz, Bacnotan
Current Zonal Value
₱450/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataZonal Value Breakdown — ESPE VILLAGE
Official BIR assessment per square meter. Matched via: Building Name (ESPE VILLAGE)
RR
Residential Regular
DO 045-19
₱450/sqm
What This Zonal Value Covers
RR — Residential Regular
Each classification has a separate BIR-assessed value per square meter applicable to ESPE VILLAGE.
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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