SUMMER POINTE COUNTRY HOMES PHASE I, II, III Latest Zonal Value
SUMMER POINTE COUNTRY HOMES PHASE I, II, III Zonal Value
City of Trece Martires
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — SUMMER POINTE COUNTRY HOMES PHASE I, II, III
Official BIR assessment per square meter. Matched via: Building Name (SUMMER POINTE COUNTRY HOMES PHASE I, II, III)
Residential Regular
DO 20-21
Commercial Regular
DO 20-21
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to SUMMER POINTE COUNTRY HOMES PHASE 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
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