BIR Official
2026
Active

L & E SUBD I (LAZARO CPD) Latest Zonal Value

Lingga, City of Calamba

Housal tracks 3 BIR zonal value entries in L & E SUBD I (LAZARO CPD) (City of Calamba). Zonal values range from ₱5,000/sqm to ₱8,000/sqm (average ₱6,333/sqm). Top classifications: RR (2), CR (1). Source: Bureau of Internal Revenue (BIR). Last checked April 17, 2026.

Department Order:DO 059-23
Status:Current / Active
Classifications:2
BIR Official

L & E SUBD I (LAZARO CPD) Zonal Value

Lingga, City of Calamba

Current Zonal Value
₱6,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱6,000
/sqm
DO 059-23
Commercial Regular
₱8,000
/sqm
DO 059-23
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in L & E SUBD I (LAZARO CPD).

Zonal Value Breakdown — L & E SUBD I (LAZARO CPD)

Official BIR assessment per square meter. Matched via: Building Name (L & E SUBD I (LAZARO CPD))

RR

Residential Regular

DO 059-23

₱6,000/sqm
CR

Commercial Regular

DO 059-23

₱8,000/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular

Each classification has a separate BIR-assessed value per square meter applicable to L & E SUBD I (LAZARO CPD).

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