BIR Official
2026
Active

Montebello Subdivision including Mountain Homes Rd . Latest Zonal Value

Bakakeng North, City of BaguioFilinvest Premiere
Department Order:DO 074-23
Effective:Dec 9, 2023
Status:Current / Active
Classifications:2
BIR Official

Montebello Subdivision including Mountain Homes Rd . Zonal Value

Bakakeng North, City of Baguio

Current Zonal Value
₱12,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱12,000
/sqm
DO 074-23
Commercial Regular
₱14,400
/sqm
DO 074-23
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in Montebello Subdivision including Mountain Homes Rd ..

Zonal Value Breakdown — Montebello Subdivision including Mountain Homes Rd .

Official BIR assessment per square meter. Matched via: Building Name (Montebello Subdivision including Mountain Homes Rd .)

RR

Residential Regular

DO 074-23

₱12,000/sqm
CR

Commercial Regular

DO 074-23

₱14,400/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular

Each classification has a separate BIR-assessed value per square meter applicable to Montebello Subdivision including Mountain Homes Rd ..

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