Leaño Subdivision Latest Zonal Value
Housal tracks 2 BIR zonal value entries in Leaño Subdivision (City of Baguio). Zonal values range from ₱9,700/sqm to ₱10,700/sqm (average ₱10,200/sqm). Top classifications: CR (1), RR (1). Source: Bureau of Internal Revenue (BIR). Last checked October 6, 2026.
Leaño Subdivision Zonal Value
Honeymoon, City of Baguio
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — Leaño Subdivision
Official BIR assessment per square meter. Matched via: Building Name (Leaño Subdivision)
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 Leaño Subdivision.
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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