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2026
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RER SUBD - PHASE 2 Latest Zonal Value

City of Cagayan De Oro

Housal tracks 9 BIR zonal value entries in RER SUBD - PHASE 2 (City of Cagayan De Oro). Zonal values range from ₱1,000/sqm to ₱8,900/sqm (average ₱4,939/sqm). Top classifications: RR (5), CR (4). Source: Bureau of Internal Revenue (BIR). Last checked April 24, 2026.

Department Order:DO 032-2023
Effective:Jul 19, 2023
Status:Current / Active
Classifications:2
BIR Official

RER SUBD - PHASE 2 Zonal Value

City of Cagayan De Oro

Current Zonal Value
₱6,500/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱6,500
/sqm
DO 032-2023
Commercial Regular
₱8,900
/sqm
DO 032-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in RER SUBD - PHASE 2.

Zonal Value Breakdown — RER SUBD - PHASE 2

Official BIR assessment per square meter. Matched via: Building Name (RER SUBD - PHASE 2)

RR

Residential Regular

DO 032-2023

₱6,500/sqm
CR

Commercial Regular

DO 032-2023

₱8,900/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular

Each classification has a separate BIR-assessed value per square meter applicable to RER SUBD - PHASE 2.

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