Horizons 101 Zonal Value
Cebu City
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — Horizons 101
Official BIR assessment per square meter. Matched via: Building Name (HORIZONS 101)
Residential Condo
DO 054-2023
Commercial Condo
DO 054-2023
Parking Slot
DO 054-2023
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to Horizons 101.
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
More Zonal Values in Cebu City
Browse BIR zonal values for nearby projects
Venus Kabingue Place Latest Zonal Value
Cebu City
Casa Del Rio Subdivision Latest Zonal Value
Cebu City
Borromeo Bros Estate Inc Latest Zonal Value
Cebu City
Alpa Ville San Fabian Subdivision Latest Zonal Value
Cebu City
Vistana Residences Latest Zonal Value
Cebu City
Taft East Gate Latest Zonal Value
Cebu City
Grand Legacy Subdivision Latest Zonal Value
Cebu City
Mandani Bay Latest Zonal Value
Cebu City
Amoa Enclave I Subdivision Latest Zonal Value
Cebu City
One Oasis Cebu Latest Zonal Value
Cebu City
Grand Residences North Tower I Latest Zonal Value
Cebu City
Bf Country Homes Latest Zonal Value
Cebu City