BIR Official
2026
Active

Horizon Tower 4 Latest Zonal Value

Department Order:DO 004-2024
Effective:Feb 21, 2024
Status:Current / Active
Classifications:21
BIR Official

Horizon Tower 4 Zonal Value

City of San Fernando

Current Zonal Value
₱170,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱170,000
/sqm
DO 004-2024
Residential Regular
₱40,000
/sqm
DO 004-2024
Commercial Regular
₱60,000
/sqm
DO 004-2024
Parking Slot
₱120,000
/sqm
DO 004-2024
Industrial
₱50,000
/sqm
DO 004-2024
A1
₱2,500
/sqm
DO 004-2024
A12
₱2,500
/sqm
DO 045-19
A15
₱1,000
/sqm
DO 045-19
A17
₱2,500
/sqm
DO 004-2024
A2
₱2,400
/sqm
DO 004-2024
A36
₱700
/sqm
DO 045-19
A37
₱2,400
/sqm
DO 004-2024
A39
₱2,125
/sqm
DO 045-19
A40
₱7,000
/sqm
DO 045-19
A41
₱2,600
/sqm
DO 045-19
A49
₱400
/sqm
DO 045-19
A50
₱2,400
/sqm
DO 004-2024
A6
₱1,500
/sqm
DO 045-19
GP
₱4,500
/sqm
DO 045-19
X
₱60,000
/sqm
DO 004-2024
₱12,000
/sqm
DO 004-2024
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in Horizon Tower 4.

Zonal Value Breakdown — Horizon Tower 4

Official BIR assessment per square meter. Matched via: City (ALL OTHER STREET, MAC ARTHUR HIGHWAY, TOURISM ROAD +397 more)

RC

Residential Condo

DO 004-2024

₱170,000/sqm
RR

Residential Regular

DO 004-2024

₱40,000/sqm
CR

Commercial Regular

DO 004-2024

₱60,000/sqm
PS

Parking Slot

DO 004-2024

₱120,000/sqm
I

Industrial

DO 004-2024

₱50,000/sqm
A1

A1

DO 004-2024

₱2,500/sqm
A12

A12

DO 045-19

₱2,500/sqm
A15

A15

DO 045-19

₱1,000/sqm
A17

A17

DO 004-2024

₱2,500/sqm
A2

A2

DO 004-2024

₱2,400/sqm
A36

A36

DO 045-19

₱700/sqm
A37

A37

DO 004-2024

₱2,400/sqm
A39

A39

DO 045-19

₱2,125/sqm
A40

A40

DO 045-19

₱7,000/sqm
A41

A41

DO 045-19

₱2,600/sqm
A49

A49

DO 045-19

₱400/sqm
A50

A50

DO 004-2024

₱2,400/sqm
A6

A6

DO 045-19

₱1,500/sqm
GP

GP

DO 045-19

₱4,500/sqm
X

X

DO 004-2024

₱60,000/sqm

DO 004-2024

₱12,000/sqm

What This Zonal Value Covers

RC — Residential Condo
RR — Residential Regular
CR — Commercial Regular
PS — Parking Slot
I — Industrial
A1 — A1
A12 — A12
A15 — A15
A17 — A17
A2 — A2
A36 — A36
A37 — A37
A39 — A39
A40 — A40
A41 — A41
A49 — A49
A50 — A50
A6 — A6
GP — GP
X — X
—

Each classification has a separate BIR-assessed value per square meter applicable to Horizon Tower 4.

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