Horizon Tower 1 Latest Zonal Value
Horizon Tower 1 Zonal Value
City of San Fernando
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — Horizon Tower 1
Official BIR assessment per square meter. Matched via: City (MAC ARTHUR HIGHWAY, VILLA DEL SOL, TOURISM ROAD +397 more)
Residential Condo
DO 004-2024
Residential Regular
DO 004-2024
Commercial Regular
DO 004-2024
Parking Slot
DO 004-2024
Industrial
DO 004-2024
A1
DO 004-2024
A12
DO 045-19
A15
DO 045-19
A17
DO 004-2024
A2
DO 004-2024
A36
DO 045-19
A37
DO 004-2024
A39
DO 045-19
A40
DO 045-19
A41
DO 045-19
A49
DO 045-19
A50
DO 004-2024
A6
DO 045-19
GP
DO 045-19
X
DO 004-2024
DO 004-2024
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to Horizon Tower 1.
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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