BIR Official
2026
Active

Junction Happy Homes Subd Rd to City Limit Latest Zonal Value

Housal tracks 2 BIR zonal value entries in Junction Happy Homes Subd Rd to City Limit (City of Baguio). Zonal values range from ₱28,500/sqm to ₱41,400/sqm (average ₱34,950/sqm). Top classifications: CR (2). Source: Bureau of Internal Revenue (BIR). Last checked May 22, 2026.

Department Order:DO 074-23
Effective:Dec 9, 2023
Status:Current / Active
Classifications:1
BIR Official

Junction Happy Homes Subd Rd to City Limit Zonal Value

City of Baguio

Current Zonal Value
₱41,400/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Commercial Regular
₱41,400
/sqm
DO 074-23
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in Junction Happy Homes Subd Rd to City Limit.

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)

CR

Commercial Regular

DO 074-23

₱41,400/sqm

What This Zonal Value Covers

CRCommercial Regular

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