West Highlands Subdivision - Cluster B Latest Zonal Value
West Highlands Subdivision - Cluster B Zonal Value
Butuan City
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — West Highlands Subdivision - Cluster B
Official BIR assessment per square meter. Matched via: token_match (From end of 200 meters eastward to E. Ochoa Avenue West Public Market Road, ELISA R. OCHOA AVENUE (Westside), WEST LANGIHAN PUBLIC MARKET RD +16 more)
Residential Regular
DO 02-2022
Commercial Regular
DO 02-2022
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to West Highlands Subdivision - Cluster B.
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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