MARTINEZ SUBD Latest Zonal Value
Housal tracks 5 BIR zonal value entries in MARTINEZ SUBD (City of Cebu). Zonal values range from ₱300/sqm to ₱28,000/sqm (average ₱10,958/sqm). Top classifications: RR (5). Source: Bureau of Internal Revenue (BIR). Last checked May 24, 2026.
MARTINEZ SUBD Zonal Value
Kasambagan, City of Cebu
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — MARTINEZ SUBD
Official BIR assessment per square meter. Matched via: Building Name (MARTINEZ SUBD)
Residential Regular
DO 054-2023
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to MARTINEZ SUBD.
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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