BIR Official
2026
Active

MERCENE SUBDIVISION Latest Zonal Value

San Jose City

Housal tracks 3 BIR zonal value entries in MERCENE SUBDIVISION (San Jose City). Zonal values range from ₱1,400/sqm to ₱2,400/sqm (average ₱2,033/sqm). Top classifications: RR (2), CR (1). Source: Bureau of Internal Revenue (BIR). Last checked May 9, 2026.

Department Order:DO 045-2022
Effective:Aug 4, 2022
Status:Current / Active
Classifications:2
BIR Official

MERCENE SUBDIVISION Zonal Value

San Jose City

Current Zonal Value
₱2,300/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱2,300
/sqm
DO 045-2022
Commercial Regular
₱2,400
/sqm
DO 045-2022
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in MERCENE SUBDIVISION.

Zonal Value Breakdown — MERCENE SUBDIVISION

Official BIR assessment per square meter. Matched via: Building Name (MERCENE SUBDIVISION)

RR

Residential Regular

DO 045-2022

₱2,300/sqm
CR

Commercial Regular

DO 045-2022

₱2,400/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular

Each classification has a separate BIR-assessed value per square meter applicable to MERCENE 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