SMART CONDOMINIUM Latest Zonal Value
Housal tracks 6 BIR zonal value entries in SMART CONDOMINIUM (City of Cagayan De Oro). Zonal values range from ₱10,750/sqm to ₱100,000/sqm (average ₱63,367/sqm). Top classifications: CC (2), PS (2), RC (2). Source: Bureau of Internal Revenue (BIR). Last checked September 5, 2026.
SMART CONDOMINIUM Zonal Value
City of Cagayan De Oro
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — SMART CONDOMINIUM
Official BIR assessment per square meter. Matched via: Building Name (SMART CONDOMINIUM)
Residential Condo
DO 032-2023
Commercial Condo
DO 032-2023
Parking Slot
DO 032-2023
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to SMART CONDOMINIUM.
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
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