BIR Official
2026
Active

from Carino Village up to dead end Latest Zonal Value

Camp 7, City of Baguio

Housal tracks 1 BIR zonal value entries in from Carino Village up to dead end (City of Baguio). Zonal values range from ₱6,800/sqm to ₱6,800/sqm (average ₱6,800/sqm). Top classifications: RR (1). Source: Bureau of Internal Revenue (BIR). Last checked July 7, 2026.

Department Order:DO 074-23
Effective:Dec 9, 2023
Status:Current / Active
Classifications:1
BIR Official

from Carino Village up to dead end Zonal Value

Camp 7, City of Baguio

Current Zonal Value
₱6,800/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱6,800
/sqm
DO 074-23
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in from Carino Village up to dead end
1

 Cariño Village Baguio House and Lot For Sale Pre Selling SD
For Sale

₱8,000,000

Cariño Village Baguio House and Lot For Sale Pre Selling SD

City of Baguio

Bedrooms

3 BR

Bathrooms

2

Floor Area

72.00 sqm

Lot Area

94.00 sqm

Parking

1

Zonal Value Breakdown — from Carino Village up to dead end

Official BIR assessment per square meter. Matched via: Building Name (from Carino Village up to dead end)

RR

Residential Regular

DO 074-23

₱6,800/sqm

What This Zonal Value Covers

RRResidential Regular

Each classification has a separate BIR-assessed value per square meter applicable to from Carino Village up to dead end.

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