Junction Sta. Escolastica Subd. Rd. to Intersection of South Drive Session Rd. extension and Aguinaldo Drive Latest Zonal Value
Housal tracks 2 BIR zonal value entries in Junction Sta. Escolastica Subd. Rd. to Intersection of South Drive Session Rd. extension and Aguinaldo Drive (City of Baguio). Zonal values range from ₱16,500/sqm to ₱17,300/sqm (average ₱16,900/sqm). Top classifications: CR (1), RR (1). Source: Bureau of Internal Revenue (BIR). Last checked October 6, 2026.
Junction Sta. Escolastica Subd. Rd. to Intersection of South Drive Session Rd. extension and Aguinaldo Drive Zonal Value
Military Cut-off, City of Baguio
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — Junction Sta. Escolastica Subd. Rd. to Intersection of South Drive Session Rd. extension and Aguinaldo Drive
Official BIR assessment per square meter. Matched via: Building Name (Junction Sta. Escolastica Subd. Rd. to Intersection of South Drive Session Rd. extension and Aguinaldo Drive)
Residential Regular
DO 074-23
Commercial Regular
DO 074-23
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to Junction Sta. Escolastica Subd. Rd. to Intersection of South Drive Session Rd. extension and Aguinaldo Drive.
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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