Housal tracks 24 BIR zonal value entries in LUMINA HOMES. Zonal values range from ₱2,000/sqm to ₱8,000/sqm (average ₱4,625/sqm). Top classifications: RR (16), CR (5). Source: Bureau of Internal Revenue (BIR). Last checked June 18, 2026.
Department Order:DO 015-2023
Effective:May 6, 2023
Status:Current / Active
Classifications:3
BIR Official
LUMINA HOMES Zonal Value
Philippines
Current Zonal Value
₱7,050/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataZonal Value Breakdown — LUMINA HOMES
Official BIR assessment per square meter. Matched via: Building Name (LUMINA HOMES, LUMINA HOMES/BRIA HOMES, LUMINA HOMES (PRIMA CASALAND & HOMES , INC.) - NEW)
RR
Residential Regular
DO 015-2023
₱7,050/sqm
CR
Commercial Regular
DO 009-2020
₱8,000/sqm
DO 17-2021
₱4,500/sqm
What This Zonal Value Covers
RR — Residential Regular
CR — Commercial Regular
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Each classification has a separate BIR-assessed value per square meter applicable to LUMINA HOMES.
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