ST. MARTIN HEIGHTS SUBD. Latest Zonal Value
Housal tracks 2 BIR zonal value entries in ST. MARTIN HEIGHTS SUBD. (City of Cebu). Zonal values range from ₱8,000/sqm to ₱10,480/sqm (average ₱9,240/sqm). Top classifications: RR (2). Source: Bureau of Internal Revenue (BIR). Last checked October 12, 2026.
ST. MARTIN HEIGHTS SUBD. Zonal Value
City of Cebu
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — ST. MARTIN HEIGHTS SUBD.
Official BIR assessment per square meter. Matched via: Building Name (ST. MARTIN HEIGHTS SUBD.)
Residential Regular
DO 86-2023
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to ST. MARTIN HEIGHTS SUBD..
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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