Horizon Estates Zonal Value
San Juan City
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — Horizon Estates
Official BIR assessment per square meter. Matched via: City (PROVINCIAL ROAD, ALL LOTS, ALL LOTS +770 more)
Residential Condo
DO 022-2023
Commercial Condo
DO 022-2023
Residential Regular
DO 022-2023
Commercial Regular
DO 022-2023
Parking Slot
DO 022-2023
Commercial Lot
Industrial
DO 022-2023
A1
A12
DO 045-19
A14
DO 28-23
A15
DO 28-23
A16
DO 28-23
A17
DO 28-23
A18
DO 28-23
A2
DO 28-23
A23
DO 016-21
A24
DO 28-23
A31
DO 28-23
A36
DO 28-23
A39
A4
DO 045-19
A40
A41
DO 045-19
A47
DO 28-23
A49
A50
A6
DO 045-19
A8
DO 28-23
GP
X
DO 022-2023
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to Horizon Estates.
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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