Junction Happy Homes Subd Rd to City Limit Latest Zonal Value
Junction Happy Homes Subd Rd to City Limit Zonal Value
City of Baguio
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — Junction Happy Homes Subd Rd to City Limit
Official BIR assessment per square meter. Matched via: Building Name (Junction Happy Homes Subd Rd to City Limit)
Commercial Regular
DO 074-23
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to Junction Happy Homes Subd Rd to City Limit.
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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