BIR Official
2026
Active

Horizon Estates Latest Zonal Value

San Juan CityUnknown Developer
Department Order:DO 022-2023
Effective:May 25, 2023
Status:Current / Active
Classifications:31
BIR Official

Horizon Estates Zonal Value

San Juan City

Current Zonal Value
₱219,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱219,000
/sqm
DO 022-2023
Commercial Condo
₱263,000
/sqm
DO 022-2023
Residential Regular
₱175,000
/sqm
DO 022-2023
Commercial Regular
₱250,000
/sqm
DO 022-2023
Parking Slot
₱150,000
/sqm
DO 022-2023
CL
₱1,500
/sqm
Industrial
₱74,000
/sqm
DO 022-2023
A1
₱600
/sqm
A12
₱845
/sqm
DO 045-19
A14
₱290
/sqm
DO 28-23
A15
₱270
/sqm
DO 28-23
A16
₱530
/sqm
DO 28-23
A17
₱450
/sqm
DO 28-23
A18
₱480
/sqm
DO 28-23
A2
₱550
/sqm
DO 28-23
A23
₱163.8
/sqm
DO 016-21
A24
₱550
/sqm
DO 28-23
A31
₱210
/sqm
DO 28-23
A36
₱550
/sqm
DO 28-23
A39
₱2,500
/sqm
A4
₱281
/sqm
DO 045-19
A40
₱8,000
/sqm
A41
₱1,350
/sqm
DO 045-19
A47
₱450
/sqm
DO 28-23
A49
₱400
/sqm
A50
₱800
/sqm
A6
₱275
/sqm
DO 045-19
A8
₱350
/sqm
DO 28-23
GP
₱7,500
/sqm
X
₱108,000
/sqm
DO 022-2023
₱44,752
/sqm
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in Horizon Estates.

Zonal Value Breakdown — Horizon Estates

Official BIR assessment per square meter. Matched via: City (PROVINCIAL ROAD, ALL LOTS, ALL LOTS +770 more)

RC

Residential Condo

DO 022-2023

₱219,000/sqm
CC

Commercial Condo

DO 022-2023

₱263,000/sqm
RR

Residential Regular

DO 022-2023

₱175,000/sqm
CR

Commercial Regular

DO 022-2023

₱250,000/sqm
PS

Parking Slot

DO 022-2023

₱150,000/sqm
CL

Commercial Lot

₱1,500/sqm
I

Industrial

DO 022-2023

₱74,000/sqm
A1

A1

₱600/sqm
A12

A12

DO 045-19

₱845/sqm
A14

A14

DO 28-23

₱290/sqm
A15

A15

DO 28-23

₱270/sqm
A16

A16

DO 28-23

₱530/sqm
A17

A17

DO 28-23

₱450/sqm
A18

A18

DO 28-23

₱480/sqm
A2

A2

DO 28-23

₱550/sqm
A23

A23

DO 016-21

₱163.8/sqm
A24

A24

DO 28-23

₱550/sqm
A31

A31

DO 28-23

₱210/sqm
A36

A36

DO 28-23

₱550/sqm
A39

A39

₱2,500/sqm
A4

A4

DO 045-19

₱281/sqm
A40

A40

₱8,000/sqm
A41

A41

DO 045-19

₱1,350/sqm
A47

A47

DO 28-23

₱450/sqm
A49

A49

₱400/sqm
A50

A50

₱800/sqm
A6

A6

DO 045-19

₱275/sqm
A8

A8

DO 28-23

₱350/sqm
GP

GP

₱7,500/sqm
X

X

DO 022-2023

₱108,000/sqm

₱44,752/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
RRResidential Regular
CRCommercial Regular
PSParking Slot
CLCommercial Lot
IIndustrial
A1A1
A12A12
A14A14
A15A15
A16A16
A17A17
A18A18
A2A2
A23A23
A24A24
A31A31
A36A36
A39A39
A4A4
A40A40
A41A41
A47A47
A49A49
A50A50
A6A6
A8A8
GPGP
XX

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