SUMMERVILLE SUBD. Latest Zonal Value
Housal tracks 8 BIR zonal value entries in SUMMERVILLE SUBD. (Mabalacat City). Zonal values range from ₱575/sqm to ₱2,350/sqm (average ₱1,094/sqm). Top classifications: RR (3), A1 (1), A17 (1). Source: Bureau of Internal Revenue (BIR). Last checked July 21, 2026.
SUMMERVILLE SUBD. Zonal Value
Mabalacat City
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — SUMMERVILLE SUBD.
Official BIR assessment per square meter. Matched via: Building Name (SUMMERVILLE SUBD.)
Residential Regular
DO 056-22
Industrial
DO 056-22
A1
DO 056-22
A17
DO 056-22
A2
DO 056-22
A50
DO 056-22
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to SUMMERVILLE 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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