BIR Official
2026
Active

MORNING SUN VILLAGE I & II Latest Zonal Value

Lubao

Housal tracks 5 BIR zonal value entries in MORNING SUN VILLAGE I & II (Lubao). Zonal values range from ₱700/sqm to ₱3,500/sqm (average ₱1,660/sqm). Top classifications: RR (5), CR (1). Source: Bureau of Internal Revenue (BIR). Last checked June 18, 2026.

Department Order:DO 004-2024
Effective:Feb 21, 2024
Status:Current / Active
Classifications:2
BIR Official

MORNING SUN VILLAGE I & II Zonal Value

Lubao

Current Zonal Value
₱2,700/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱2,700
/sqm
DO 004-2024
Commercial Regular
₱3,500
/sqm
DO 004-2024
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in MORNING SUN VILLAGE I & II.

Zonal Value Breakdown — MORNING SUN VILLAGE I & II

Official BIR assessment per square meter. Matched via: Building Name (MORNING SUN VILLAGE I & II)

RR

Residential Regular

DO 004-2024

₱2,700/sqm
CR

Commercial Regular

DO 004-2024

₱3,500/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular

Each classification has a separate BIR-assessed value per square meter applicable to MORNING SUN VILLAGE I & II.

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

Area Zonal Value Pages