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2026
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SEA BREEZE SUBDIVISION Latest Zonal Value

San Jose City

Housal tracks 2 BIR zonal value entries in SEA BREEZE SUBDIVISION (San Jose City). Zonal values range from ₱2,100/sqm to ₱3,500/sqm (average ₱2,800/sqm). Top classifications: CR (1), RR (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

SEA BREEZE SUBDIVISION Zonal Value

San Jose City

Current Zonal Value
₱2,100/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱2,100
/sqm
DO 045-2022
Commercial Regular
₱3,500
/sqm
DO 045-2022
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in SEA BREEZE SUBDIVISION.

Zonal Value Breakdown — SEA BREEZE SUBDIVISION

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

RR

Residential Regular

DO 045-2022

₱2,100/sqm
CR

Commercial Regular

DO 045-2022

₱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 SEA BREEZE 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