Housal tracks 2 BIR zonal value entries in LUMINA SUBDIVISION (City of Legazpi). Zonal values range from ₱4,500/sqm to ₱5,515/sqm (average ₱5,008/sqm). Top classifications: RR (2). Source: Bureau of Internal Revenue (BIR). Last checked September 23, 2026.
LUMINA SUBDIVISION Zonal Value
City of Legazpi
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — LUMINA SUBDIVISION
Official BIR assessment per square meter. Matched via: Building Name (LUMINA SUBDIVISION)
Residential Regular
DO 016-2024
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to LUMINA 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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