BIR Official
2026
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SMDC LIGHT RESIDENCES (I , II & III) Latest Zonal Value

Barangka Ilaya, City of MandaluyongSMDC

Housal tracks 3 BIR zonal value entries in SMDC LIGHT RESIDENCES (I , II & III) (City of Mandaluyong). Zonal values range from ₱89,000/sqm to ₱152,000/sqm (average ₱122,667/sqm). Top classifications: CC (1), PS (1), RC (1). Source: Bureau of Internal Revenue (BIR). Last checked May 23, 2026.

Status:Current / Active
Classifications:3
BIR Official

SMDC LIGHT RESIDENCES (I , II & III) Zonal Value

Barangka Ilaya, City of Mandaluyong

Current Zonal Value
₱127,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱127,000
/sqm
Commercial Condo
₱152,000
/sqm
Parking Slot
₱89,000
/sqm
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in SMDC LIGHT RESIDENCES (I , II & III).

Zonal Value Breakdown — SMDC LIGHT RESIDENCES (I , II & III)

Official BIR assessment per square meter. Matched via: Building Name (SMDC LIGHT RESIDENCES (I , II & III))

RC

Residential Condo

₱127,000/sqm
CC

Commercial Condo

₱152,000/sqm
PS

Parking Slot

₱89,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to SMDC LIGHT RESIDENCES (I , II & III).

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