Zonal Value-Baguio City

Republic of the Philippines
DEPARTMENT OF FINANCE
Manila
DEPARTMENT ORDER NO. 17-98

FEBRUARY 2, 1998
SUBJECT : IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES

IN THE CITY OF BAGUIO UNDER REVENUE DISTRICT OFFICE NO. 8 (BAGUIO
CITY), REVENUE REGION NO. 2 (CORDILLERA ADMINISTRATIVE REGION)
FOR INTERNAL REVENUE TAX PURPOSES.
TO : All Internal Revenue Officers and Others Concerned.
Section 16(e) of the Tax Code as amended by Presidential Decree No. 1994, authorizes
the Commissioner of Internal Revenue to divide the Philippines into different zones or areas and
determine for internal revenue tax purposes, the fair market value of the real properties located in
each zone or area upon consultation with competent appraisers both from private and public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined the
zonal values of real properties (2nd Revision) located in the City of Baguio under the jurisdiction of
Revenue District Office No. 8 (Baguio City), Revenue Region No. 2 (Cordillera Administrative Region)
after public hearing was conducted on March 6, 1997 for the purpose. This Order is issued to
implement the revised zonal values for land to be used in computing any internal revenue tax.
In case the gross selling price or the market value as shown in the schedule of values
of the provincial or city assessor is higher than the zonal value established herein, such value shall
be used as basis for computing the internal revenue tax.
This Order shall take effect immediately.
(signed)
SALVADOR M. ENRIQUEZ
Secretary of Finance
RECOMMENDED BY:
(Signed)
LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue
DEFINITION OF TERMS
RESIDENTIAL LAND/CONDOMINIUM PRINCIPALLY DEVOTED TO HABITATION.

COMMERCIAL LAND/DEVOTED PRINCIPALLY TO COMMMERCIAL PURPOSES
AND GENERALLY FOR THE OBJECT OF PROFIT.
INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.
AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE,
CORN, SUGARCANE, TOBACCO, ETC. OR TO PASTURING,
INLAND FISHING, SALT-MAKING, AND OTHER AND OTHER
AGRICULTURAL USES INCLUDING TIMBERLAND AND FOREST
LAND.
GENERAL PURPOSE RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA

WHICH HAS POTENTIAL FOR DEVELOPMENT INTO RESIDENTIAL,
COMMERCIAL, INDUSTRIAL, INSTITUTIONAL, ETC. MUST NOT BE
LESS THAN 5,000 SQUARE METERS.
VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT

ABOUT, NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A
STREET BEING LOCATED.
CLASSIFICATION LEGEND:
CODE CLASSIFICATION CODE CLASSIFICATION

RR Residential Regular GL Government Land
CR Commercial Regular GP General Purpose
RC Residential Condominium I Industrial
CC Commercial Condominium X Institutional
APD Area for Priority Development
AGRICULTURAL LANDS
A1 Riceland Irrigated A26 Bamboo Land

A2 Riceland Unirrigated A27 Peanut Land
A3 Upland A28 Soy beans Land
A4 Coco Land A29 Grape vineyard
A5 Citrus Land A30 Pepper Land
A6 Fishpond A31 Mineral Land
A7 Swamp A32 Non Metallic mineral Land
A8 Nipa Land A33 Coal Deposit
A9 Cotton Land A34 African Oil Land
A10 Cogon A35 Rubber Land
A11 Abaca Land A36 Forest Land/Timber Land
A12 Orchard A37 Horticultural Land
A13 Pineapple Land A38 Salt Beds
A14 Banana Land A39 Seashore
A15 Pasture Land A40 Resort
A16 Corn Land A41 Sandy/Stony
A17 Sugar Land A42 Prawn pond
A18 Tobacco Land A43 Sorghum
A19 Cacao A44 Ipil-ipil
A20 Lanzones A45 Kangkong
A21 Durian A46 Zarate
A22 Rambutan A47 Vegetable Land
A23 Mango A48 Coffee
A24 Mangrove A49 Mountainous / Hilly Areas
A25 Camote/Cassava A50 Other Agricultural Lands
RDO NO. 8 BAGUIO CITY
D.O. No. 17-98
BARANGAY : ABCR Effectivity Date 14-Apr-98
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CLASSI- 2ND REVISION
STREET/SUBDIVISION VICINITY FICATION ZV/SQ.M.
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
BONIFACIO ST MAGSAYSAY DE CUESTA X 16,250.00
CR 16,250.00
DR CUESTA HOLY GHOST X 14,250.00
CR 14,500.00
GEN LUNA ST GEN LUNA KABAYANIHAN CR 14,500.00
ALL OTHER STREETS CR 14,500.00
RR 9,500.00
BARANGAY : AMBIONG
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AMBIONG RD AMBIONG RD RR 2,000.00
BAYAN PARK JUNC B PARK CIRCLE RR 2,175.00
ALL OTHER STREETS RR 1,750.00
GP 575.00
BARANGAY : ANDRES DE BONIFACIO

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AVELINO ST AVELINO RAINBOW HILL RR 2,500.00
AVELINO ST PLEASANTVILLE SUBD. RR 2,650.00
FERGUSON RD R AYSON L RIVERA ST RR 3,000.00
ALL OTHER ROAD RR 1,150.00
GP 575.00
BARANGAY : APUGAN LOAKAN

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AGUINALDO DRIVE LOAKAN RD ATOK TRAIL RR 1,750.00
ALL OTHER ST. RR 1,325.00
GP 475.00
D.O. No. 17-98

BARANGAY : ASIN Effectivity Date 14-Apr-98
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ASIN ROAD VILLA RIVERA BRIDGE RR 1,525.00
ASIN ROAD DOMINGUEZ SUBD. RD RR 1,450.00
ASIN ROAD ASIN BR CITY LIMIT RR 750.00
ASIN ROAD ASIN RB ANGIN SUELLO RR 1,325.00
NAGUILIAN RD BERMUDA SUBD RD NEW RR 2,750.00
ALL OTHER STREETS RR 800.00
GP 550.00
BARANGAY : ATOK TRAIL

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ATOK TRAIL ATOK TRAIL RR 650.00
GP 400.00
BARANGAY : AZCKO
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ABANAO ST CHUGUM CHUNTUG ST CR 35,250.00
KAYANG ST KAYANG ZANDUETA STS CR 34,250.00
RR 15,500.00
GP 550.00
BARANGAY : BAGONG LIPUNAN

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CLARIDAD ZANDUETA CR 22,500.00
MARKET ALLEY KAYANG HANGAR MKT CR 17,000.00
D.O. No. 17-98

BARANGAY : BAKAKENG CENTRAL Effectivity Date 14-Apr-98
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CRYSTAL CAVE RD CRYSTAL DALE SUBD RR 2,500.00
KITMA SUBD RD MARCOS HIWAY DEADEND RR 1,650.00
MARCOS HIWAY (PART) MARCOS SN PABLO SEM RR 2,500.00
MARCOS HIWAY T ANDRES SUBD RDS RR 2,250.00
CR 3,000.00
GP 575.00
BARANGAY : BAKAKENG NORTH SLU-SVP

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BAKEKANG NORTH CIUDAD GRANDE SUBD RR 2,250.00
BAKEKANG ROAD MARCOS SLU SVR RR 2,500.00
BAKEKANG ROAD SLU SVR CIOM RD RR 2,250.00
CIOM MARYHTS SUBD CIUDAD GRANDE I, II RR 2,250.00
ZABATE SUBD RD CALSE SLU SVR CION RD RR 2,225.00
GP 550.00
BARANGAY : BAL MARCOVILLE

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MARCOVILLE ROAD SESSION WATER DIST (BWD) CR 11,500.00
BARANGAY : BAYAN PARK PROPER

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BAYAN PARK DE JESUS POL OUTPOST RR 2,250.00
B PARK EVANGELISTA RR 2,250.00
POL OUTPOST B PARK C RR 2,250.00
GP 550.00
D.O. No. 17-98

BARANGAY : BGH Effectivity Date 14-Apr-98
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KENNON ROAD GOV PACK RD MILITARY C-O RR 9,000.00
CR 9,500.00
MARCOS HIGHWAY (PART) GOV PARK LEGARDA RD X 12,500.00
RR 10,000.00
GP 2,750.00
BARANGAY : BROOKSIDE
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M ROXAS ST RIMANDO RD BRIDGE RR 4,250.00
GP 2,500.00
BARANGAY : BROOKSPOINT
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BROOKSPOINT ROAD TO BROOKSPOINT RR 2,750.00
GP 1,650.00
BARANGAY : CABINET HILL TEACHER'S CAMP

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CABINET HILL SUBD RD INT LOTS W W/O ALLEY RR 1,500.00
LEONARD WOOD ROAD BRENT RD TEACHERS CP CR 10,500.00
RR 7,000.00
GP 1,250.00
D.O. No. 17-98

BARANGAY : CAMDAS Effectivity Date 14-Apr-98
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CAMDAS SUBD ROAD MAGSAYSAY TO CAMDAS RR 4,000.00
ALL OTHER STREET RR 2,125.00
GP 550.00
BARANGAY : CAMP ALLEN

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BOKAWKAN ROAD QUIRINO HIWAY BURGOS CR 3,750.00
RR 3,250.00
BOKAWKAN ROAD QUIRINO HIWAY CAMP ALLEN RR 3,250.00
QUIRINO HIGHWAY QUIRINO HIWAY DEADEND CR 4,250.00
RR 2,500.00
GP 575.00
BARANGAY : CAMP 6 AND 7

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--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
AMPARO HTS KENNON RD DEAD END RR 3,000.00
KENNON ROAD MOO JUNCT POLIWES CR 3,750.00
RR 3,000.00
KENNON ROAD POLIWES AMPARO HTS RR 2,750.00
KENNON ROAD LOAKAN RD CITY LIMIT RR 2,075.00
MILO SUBD ROAD MILO SUBD RR 2,250.00
PETERSVILLE SUBD KENNON ROAD RR 3,250.00
CR 1,500.00
D.O. No. 17-98

BARANGAY : CAMPO FILIPINO Effectivity Date 14-Apr-98
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FERGUSON ROAD QUIRINO AVELINO CR 6,500.00
RR 3,300.00
QUIRINO HIWAY GAERLAN TO FERGUSON RR 2,800.00
ROMAN AYSON ROAD FERGUSON TO BOKAWKAN RR 2,800.00
SIXTO GAERLAN RD QUIRINO R AYSON RD CR 3,750.00
RR 2,500.00
GP 925.00
BARANGAY : CAMPO SIOCO

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CAMPO SIOCO RR 3,500.00
STO TOMAS QM SUBD RR 2,500.00
HAPPY HOMES SUBD HAPPY HOMES SUBD RD RR 3,325.00
LEGARDA ROAD GEN LIM MARCOS HIWAY RR 9,750.00
LEGARDA ROAD LEGARDA N STO TOMAS RR 9,500.00
GP 1,175.00
BARANGAY : CENTRAL GUISAD

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PUCAY ROAD FERGUSON EASTER SCH RR 3,750.00
PUCAY RD PUCAY EXT RR 3,000.00
FERGUSON 4 SQ CHURCH RR 2,850.00
GP 650.00
BARANGAY : CITY CAMP CENTRAL

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CITY CAMP ROAD J FELIPE QUEEN PEACE RR 1,800.00
CITY CAMP U FELIPE RR 1,200.00
GP 600.00
D.O. No. 17-98

BARANGAY : CITY CAMP PROPER Effectivity Date 14-Apr-98
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CITY CAMP ALLEY LEGARDA TO ALL LOTS RR 3,600.00
FELIPE JOSE LEGARDA CITY CP RD CR 9,600.00
RR 6,000.00
CITY CP RD QM RD RR 3,000.00
GP 600.00
BARANGAY : COUNTRY CLUB

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OUTLOOK DR VILLAMOR PARK RD RR 6,000.00
PARK ROAD PACDAL CAMP JOHN HAY BDRY RR 6,600.00
GP 1,200.00
BARANGAY : CRESENCIA VILLAGE

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BOKAWKAN ROAD EASTER SCHOOL ROAD RR 3,600.00
EASTER SCHOOL ROAD BOKAWKAN MANZANILLO SUBD. RR 3,600.00
MANZANILLO BADIHOY SUR RR 2,400.00
GOV BADO DANGWA FERGUSON BOKAWKAN RR 2,400.00
GP 900.00
BARANGAY : DIZON SUBD

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DIZON SUBD ROAD LORO MAYA ST AGUILA RR 3,600.00
KALAPATI ST ADARNA TO BPI SUBD RR 3,300.00
KANABIN ST KALAPATI ADARNA STS RR 2,400.00
MAGSAYSAY AVE ADARNA KALAPATI STS RR 3,600.00
GP 1,200.00
D.O. No. 17-98

BARANGAY : DOMINICAN MIRADOR Effectivity Date 14-Apr-98
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DOMINICAN ROAD QN ANGEL DIPLOMAT RR 1,800.00
MIRADOR HILL DOMINICAN RD ISABELA RR 1,200.00
S ANDRADA PARAN RD ISABELA DOMINICAN RD RR 1,200.00
GP 600.00
BARANGAY : DONTOGAN
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STO TOMAS ROAD BALACBAC CITY LIMIT RR 1,200.00
GREENVALLEY ESLA REALTY RR 3,000.00
ENTENG ADIWANGS PROP RR 1,020.00
GP 540.00
BARANGAY : DPS
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SPS CPD SESSION OLD FORESTRY RR 1,800.00
GP 780.00
BARANGAY : EAST BAYAN PARK

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BAYAN PARK BP EAST BROOKSPT RR 3,000.00
GP 600.00
BARANGAY : EAST QUIRINO HILL

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ALL LOTS RR 1,250.00
D.O. No. 17-98

BARANGAY : ENGINEERS HILLS Effectivity Date 14-Apr-98
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ENGINEERS HILL RD L WOOD SESSION RD RR 6,000.00
NORTH DRIVE SESSION L WOOD JUNC RR 6,000.00
ALL FORESTRY ROAD ENGINEERS HILL SESSION RD RR 1,800.00
SESSION RD EXT NORTH DR AGUINALDO CR 6,000.00
RR 4,800.00
GP 1,020.00
BARANGAY : FAIRVIEW
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FERGUSON ROAD PART FERGUSON RD L-31 B-25A RR 2,400.00
RAINBOW HILLS SUBD TRINITY GROMVEL SUBD RR 2,400.00
SUNNYSIDE SUBD RD LT TACAY TO END RR 1,800.00
ST. LOT 4, 1 & 6 RR 1,200.00
ALL ALONG EXIST. SUBD RD RR 1,200.00
LOTS ALONG ALLEY RR 1,140.00
LOTS ALONG SUBD. ALLEY RR 1,140.00
LOTS NOT BENEFITTED BY RR 1,140.00
QUEZON HILL ROAD I FR. JUCNTN QUEZON HILL RR 1,200.00
RD II TO LOTS 94-A-33 RR 1,020.00
QUEZON HILL ROAD II FR. JUNCTN LOT 95-A-38 RR 1,020.00
JUNCTN LOT 95-A BOTH SIDE RR 600.00
GP 480.00
BARANGAY : GABRIELA SILANG

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HILLSIDE RD ALONG MAIN RD RR 1,200.00
ALLEY AND SUB ALLEY RR 960.00
RR 600.00
GP 480.00
D.O. No. 17-98

BARANGAY : GEN LUNA RD (LOWER GEN LUNA RD) Effectivity Date 14-Apr-98
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ASSUMPTION ROAD GEN LUNA SESSION RD CR 14,500.00
GEN LUNA DIAZ ST CR 13,250.00
GEN LUNA RD MAGSAYSAY JUNCTION CR 14,000.00
MABINI ST GEN LUNA SESSION RD CR 15,750.00
RR 8,250.00
BARANGAY : GIL PUYAT

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LEDESMA ST LEDESMA T BUGALLON RR 1,800.00
RIMANDO RD T BUGALLON M ROXAS RR 2,040.00
GP 1,200.00
BARANGAY : GREEN WATER

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AGUINALDO DR MILITARY CUT OFF RR 1,340.00
VERA ST MILITARY AGUINALDO RR 1,650.00
WAGNER RD ESCOLASTICA AGUINALDO RR 1,650.00
GP 600.00
BARANGAY : GUISAD SURONG

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BADIHOY ST RR 1,800.00
GUISAD RD BADO DANGWA BADIHOY RR 2,220.00
BADIHOY BASTER SCH RR 2,220.00
GUISAD VALLEY RR 1,020.00
GP 540.00
D.O. No. 17-98

BARANGAY : HAPPY HOMES (OLD LUCBAN) Effectivity Date 14-Apr-98
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LT TC JUNCTION SUBD RR 1,800.00
MAGSAYSAY AVE MAGSAYSAY JESUS CHURCH RR 3,000.00
CR 8,400.00
I 3,000.00
CURVE TO HAPPY HOMES RR 3,000.00
CR 8,400.00
HAPPY HOMES CITY LIMIT RR 2,400.00
CR 4,550.00
GP 1,020.00
BARANGAY : HARRISON CLAUDIO

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CALDERON ST SESSION HARRISON RD CR 18,000.00
CARANTES D SILANG PERFECTO CLAUDIO CR 18,000.00
HARRISON RD SUNSHINE PK BURNHAM CR 22,500.00
RR 8,850.00
BARANGAY : HOLY GHOST EXT

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HOLY GHOST EXT RD HOLY GHOST EXTN RD RR 950.00
GP 600.00
BARANGAY : HOLY GHOST PROPER

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BONIFACIO ST ALONG BONIFACIO ST CR 9,000.00
RR 7,800.00
HOLY GHOST RD NO ROAD ALLEY RR 600.00
LAUBACH RD LAUBACH RD RR 3,350.00
SUMULONG LAUREL ST SUMULONG LAUREL STS RR 3,750.00
YANGCO RD YANGCO RD RR 3,350.00
GP 550.00
D.O. No. 17-98

BARANGAY : HONEYMOON ROAD Effectivity Date 14-Apr-98
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HOLY GHOST HILL SUBD HOLY GHOST HILL SUBD RR 1,020.00
HONEYMOON RD RIMANDO RD HONEYMOON RR 1,800.00
RIMANDO RD A BONIFACIO M ROXAS CR 7,200.00
RR 6,000.00
GP 600.00
BARANGAY : IMELDA MARCOS

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MARCOS HIGHWAY PARK MARCOS HIWAY ST. TOMAS RR 2,400.00
NORTH STO TOMAS RD HAPPY HOMES MARCOS RR 2,400.00
GP 660.00
BARANGAY : IMELDA VILLAGE

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IMELDA VILLAGE ALONG BROOKSIDE RR 1,020.00
GP 600.00
BARANGAY : IRISAN
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NAGUILIAN ROAD BERMUDA PHIL ACETYL RR 1,150.00
BERMUDA SUBD RR 1,750.00
PHIL ACETYL IRISAN I 1,850.00
RR 900.00
IRISAN LIME TO BMS RR 900.00
LIME KILN KM 4 - KM 6 RR 750.00
PMS TO LAMTANG CITY RR 800.00
SAN CARLOS HTS SUBD NAGUILIAN ROADS RR 1,750.00
GP 450.00
D.O. No. 17-98

BARANGAY : KAGITINGAN Effectivity Date 14-Apr-98
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LAKANDULA SOLIMAN ST LAKANDULA AGONCILLO CR 8,000.00
RR 4,000.00
GP 2,150.00
BARANGAY : KAYANG EXTENSION

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LABSAN ST YANDOC TO DEAD END RR 2,750.00
YANDOC ST QUIRINO TO URBAND CR 8,000.00
RR 6,250.00
GP 1,900.00
BARANGAY : KAYANG HILLTOP

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CLARIDAD ST CLARIDAD MAGSAYSAY CR 11,000.00
KAYANG ST ALONG KAYANG ST CR 9,250.00
RR 2,750.00
BARANGAY : KIAS
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AGUINALDO DR ATOK TRIAL GATE RR 1,250.00
BALATOC ROAD PMA GATE CITY LIMIT RR 1,500.00
EVERLASTING NEW PARK AGUINALDO DEAD END X 1,850.00
RR 1,175.00
GP 650.00
D.O. No. 17-98

BARANGAY : KISAD LEGARDA Effectivity Date 14-Apr-98
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BUKANEG ST RR 4,000.00
GEN LIM ST MH DEL PILAR LEGARDA RR 5,750.00
GOV PACK ROAD BCF TO HARRIZON ROAD CR 9,000.00
X 8,100.00
RR 7,000.00
KISAD ROAD GOV PACK FELIPE ST RR 6,250.00
KISAD ROAD MONTINOLA SUBD RD RR 6,250.00
LEGARDA ROAD MH DEL PILAR GEN LIM RR 7,500.00
M H DEL PILAR KISAD RD LEGARDA RD RR 7,000.00
GP 4,750.00
BARANGAY : LEONILA HILL

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EVANGELISTA ST EVANGELISTA TO B5 7 RR 2,625.00
ALONG ROAD 1,3 & 4 RR 2,500.00
LEONILA HILL B PARK EVANGELISTA RR 2,900.00
GP 1,425.00
BARANGAY : LIWANAG LOAKAN

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AGUINALDO DR CEMETERY 2 LOAKAN RD RR 1,750.00
DEMONSTRATION MINES LOAKAN AIRPORT RR 1,325.00
LOTS NOT BENEFITED RR 1,100.00
KENNON RD MANDAPAT TO LOAKAN RR 1,700.00
KENNON RD LIWANAG RR 1,700.00
LIWANAG SUBD RD LIWANAG SUBD RR 1,500.00
LIWANAG SUBD RD LIWANAG L AIRPORT RR 1,500.00
GP 800.00
D.O. No. 17-98

BARANGAY : LOURDES EXTENSION Effectivity Date 14-Apr-98
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QUEEN OF PEACE RD M STAR DOMINICAN RD RR 2,000.00
CITY CAMP M STAR RD RR 1,500.00
HAMADA SUBD MYSTICAL RR 2,000.00
GP 1,050.00
BARANGAY : LOURDES PROPER

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DOMINICAN ROAD QUIRINO QUEENS ANGELS CR 2,500.00
RR 1,850.00
LOURDES SUBD ROAD M STAR DOMINICAN RD RR 1,750.00
MORNING STAR ROAD ROCKY QUARRY Q PEACE RR 1,650.00
QUEEN ANGELS ROAD ROCKY QUARRY DOMINICAN RR 1,650.00
QUEENS APOSTLES RD DOMINICAN M STAR RD RR 1,650.00
GP 1,000.00
BARANGAY : LOWER DAGSIAN

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HILLSIDE ROAD RR 1,400.00
GP 750.00
BARANGAY : LOWER MAGSAYSAY AVE

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MAGSAYSAY AVE QUIRINO TO LEGARDA RD CR 13,250.00
ALL OTHER STREETS JUNCTION SLAUGHTER HSE CR 13,000.00
RR 8,400.00
D.O. No. 17-98

BARANGAY : LOWER QM SUBD. Effectivity Date 14-Apr-98
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DR J CARINO ST QM RD TO LEGARDA RD RR 3,500.00
JOSE FELIPE ST J FELIPE QM RD 1 RR 2,750.00
GP 1,650.00
BARANGAY : LOWER QUIRINO HILL

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ALL LOTS RR 750.00
BARANGAY : LOWER ROCK QUARRY

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JOSE FELIPE LAGOON RD TO CREEK RR 1,800.00
LAGOON RD ROCK QUARRY RR 1,300.00
GP 700.00
BARANGAY : LUALHATI
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LEONARD WOOD RD PARK CIRCLE J FELIPE RR 5,000.00
GP 3,000.00
D.O. No. 17-98

BARANGAY : LUCNAB Effectivity Date 14-Apr-98
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LUCNAB ROAD OUTLOOK ACAPULOO CR 2,500.00
RR 1,750.00
GP 1,150.00
BARANGAY : M ROXAS
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M ROXAS ST M ROXAS L WOOD RR 5,000.00
WOODSTOWN SUBD RD WOODSTOWN SUBD RD RR 4,500.00
GP 1,750.00
BARANGAY : MALCOLM SQUARE

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MAGSAYSAY AVE PERFECTO MAGSAYSAY CR 22,500.00
BARANGAY : MALVAR SGT FLORESCA

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MALVAR ST RIMANDO RD LEDESMA RR 2,750.00
SGT FLORESCA ST SGT FLORESCA ST RR 2,750.00
GP 1,750.00
BARANGAY : MARKET SUBD

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KAYANG BOTH SIDES KAYANG ST CR 16,500.00
D.O. No. 17-98

BARANGAY : MIDDLE QUEZON HILL Effectivity Date 14-Apr-98
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QUEZON HILL ROAD JUNCT CATING HSE RR 3,000.00
GP 1,500.00
BARANGAY : MIDDLE QUIRINO HILL

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BARANGAY : MIDDLE ROCK QUARRY

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ROOK QUARRY RD J FELIPE Q ANGELS RR 2,250.00
GP 1,250.00
BARANGAY : MILITARY CUT OFF

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GOVERMENT CENTER GOV PACK COURT OF CR 10,000.00
APPEALS GL
RR 7,500.00
GL
MILITARY CUT OFF RD KENNON S ESCOLASTICA RR 3,150.00
S ESCOLASTICA AGUINA RR 3,150.00
GP 2,250.00
D.O. No. 17-98

BARANGAY : MINES VIEW Effectivity Date 14-Apr-98
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
AMBUKLAO RD IMMACULATE CONCEPCION RR 1,200.00
GIBRALTAR RD PARK CIRCLE MV PARK RR 3,000.00
MINES VIEW PARK RD L WOOD FELIPE STS RR 3,600.00
GP 720.00
BARANGAY : NORTH CTRL AURORA HILL

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
DE JESUS ST L1 B12 L JAENA EXT RR 2,160.00
DE JESUS L1 B12 RR 2,160.00
YAP ROAD L JAENA SANITARY CPD RR 1,800.00
GP 600.00
BARANGAY : NEW LUCBAN

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
BONIFACIO ST CUESTA T ALONZO CR 9,600.00
NEW LUCBAN RD T ALONZA TO RIMANDO RR 6,000.00
RR 3,880.00
GP 2,400.00
BARANGAY : OUTLOOK DRIVE

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
LUCNAB ROAD MARYHURST LUNDAAN RR 1,200.00
OUTLOOK DRIVE VILLAMOR OUTLOOK DR RR 2,400.00
OUTLOOK V DELOS REYES RR 2,160.00
L WOOD CITY LIMIT RR 1,800.00
L WOOD OUTLOOK DR CR 3,600.00
RR 1,440.00
GP 600.00
D.O. No. 17-98

BARANGAY : P BURGOS Effectivity Date 14-Apr-98
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
BOKAWKAN RD (PART) P BURGOS EASTERN SCH CR 4,800.00
RR 4,200.00
BOKAWKAN ROAD EASTERN SCH AGRIX AVE CR 9,600.00
RR 4,800.00
P BURGOS BOKAWKAN MAG AVE CR 9,600.00
RR 4,800.00
GP 1,200.00
BARANGAY : PACDAL
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
MARIA BASA ST REGIDOR PACDAL ST RR 1,200.00
PACDAL PARK CIRCLE IMM. CONCEP RR 1,440.00
REGIDOR ST SIAPNO PACDAL RD RR 1,800.00
SIAPNO RD BRIDGE PACDAL NOVICE RR 1,200.00
SIAPNO RD EXT PACDAL NOVITIATE END RR 1,200.00
GP 600.00
BARANGAY : PADRE ZAMORA

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
P ZAMORA ST CLARIDAD TEJANOS CR 4,200.00
BERNABES P BURGOS CR 3,000.00
UPPER P BURGOS SUBD P BURGOS TSA V503 CR 3,880.00
BARANGAY : PALMA URBANO

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
PALMA ST PALMA TO T PINPIN RR 6,000.00
URBANO ST MT CREST TO URBANO RR 7,800.00
GP 600.00
D.O. No. 17-98

BARANGAY : PHIL AM Effectivity Date 14-Apr-98
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
MARCOS HIGHWAY MARCOS HIWAY L 40 CR 5,400.00
RR 3,600.00
MARCOS HIWAY PHIL AM WORCHESTER RR 1,310.00
GP 720.00
BARANGAY : PINGET
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
PINGET ROAD KALAPATI TO PINGET RR 720.00
B1 L1 13 B4 L16 RR 720.00
WAITING SHED PINSAO RR 960.00
GP 600.00
BARANGAY : PINSAO PILOT PROJ

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
PINSAO PILOT PROJ PINSAO ELEM COY ONG RR 900.00
LT TACAY PINSAO ELEM RR 780.00
FROM SCHOOLSITE RR 600.00
GP 480.00
BARANGAY : PINSAO PROPER

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
BENEN ROAD SANTOS PROP INGOSAN RR 600.00
LONGLONG ROAD BILAG RR 1,800.00
PINSAO LONGLONG TO IRISAN RR 1,200.00
PINSAO PROPER CAMDAS RR 1,200.00
ARANETA SUBD RR 1,650.00
PUCAY ROAD PUCAY ROAD AND EXTN RR 1,950.00
TACAY ROAD SQ CHAPEL ABATS PROP RR 1,750.00
GP 480.00
D.O. No. 17-98

BARANGAY : P M A Effectivity Date 14-Apr-98
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
PMA PRESERVATION PMA GATE CY LIMIT RR 1,020.00
GP 480.00
BARANGAY : PRIVATE RD MAGSAYSAY

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
MAGSAYSAY AVE SLAUGHTER HSE BOKAWKAN RR 6,000.00
PRIVATE ROAD MAGSAYSAY AVE BR RR 3,600.00
GP 1,200.00
BARANGAY : QUEEEN OF PEACE

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
QUEEN OF PEASE RD PALMA CIRTY CAMP RD RR 3,600.00
QUIRINO HIGHWAY GAERLAN TO FERGUSON RR 1,580.00
CR 4,560.00
GP 1,020.00
BARANGAY : QUEZON HILL PROPER

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
QUEZON HILL ROAD JUNCTION Q H TACAY RR 3,600.00
GP 1,200.00
D.O. No. 17-98

BARANGAY : RIZAL MONUMENT Effectivity Date 14-Apr-98
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
CHANUN OTEK ST RIXAL PARK ABANO CR 12,000.00
BARANGAY : SALUD MITRA

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
BAGONG BAYAN ST L WOOD HAPPY GLENN RR 3,600.00
FR CARLU SESSION RD BRENDT RD CR 9,600.00
JUNGLETOWN GEN LUNA A WOOD RD RR 4,800.00
LEONARD WOOD ROAD LUNETA BRENDT RD RR 4,800.00
SANDICO ST SESSION FR CARLO CR 7,410.00
TECSON ST SANDICO GEN LUNA CR 7,410.00
GP 2,400.00
BARANGAY : SAN ANTONIO VILLAGE

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
AVANGELISTA ST LOTS NEAR BLK 15 & 18 RR 600.00
LOPEZ JAENA ST LOTS NEAR L JAENA B.13&19 RR 600.00
BARANGAY : SAN LUIS BALSIGAN

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
BALSIGAN ROAD J HIGHWAY S VICENTE RR 1,020.00
GP 660.00
D.O. No. 17-98

BARANGAY : SAN LUIS VILLAGE Effectivity Date 14-Apr-98
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
SAN ROQUE KM 2 VILLA RIVERA RR 1,060.00
SAN ROQUE VILL SUBD SN ROQUE VIL TO KM 2 RR 1,310.00
SHANGRILA SUBD RD NEW RR 2,400.00
GP 480.00
BARANGAY : SAN VICENTE

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
SAN VICENTE RD KENNON TO DEAD END RR 1,200.00
GP 480.00
BARANGAY : SCOUT BARRIO

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
CLASSI- 2ND REV.
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
AGUINALDO DRIVE GREENWATER VIL RR 2,050.00
NORTHERN SIDE AGUINALDO OTHER LOTS RR 1,680.00
SOUTHERN SIDE AGUINALDO DAGSIAN RR 1,450.00
GP 600.00
BARANGAY : SESSION ROAD

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
ALBERT ST GOV PACK LUNETA CUTOFF CR 50,400.00
GEN PACK RD GOV PARK HENRISON CR 54,000.00
LUNETA TO SESSION RD GOV PACK PINES HOTEL CR 54,000.00
SESSION RD PERFECTO GEN PACK CR 54,000.00
D.O. No. 17-98

BARANGAY : SLAUGHTER Effectivity Date 14-Apr-98
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
BALAJADIA ST MAGSAYSAY SLAUGHTER RR 4,200.00
CR 4,800.00
CR 4,500.00
GP 2,400.00
BARANGAY : SOUTH DRIVE

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
SOUTH DRIVE MILITARY COUNTRYCLUB RR 7,200.00
PATERNA TO PARK ROAD RR 6,000.00
GP 2,400.00
BARANGAY : SOUTH SANITARY CAMP

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
SANITARY CAMP RD SANITARY CP SEWER RD CR 7,200.00
ALL ALONG ALLEN 80 RR 1,200.00
YAP ST RR 2,400.00
GP 960.00
D.O. No. 17-98

BARANGAY : ST JOSEPH Effectivity Date 14-Apr-98
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
CARNATION ST EVERLASTING S FLOWER RR 2,400.00
DAHLIA ST EVERLASTING S FLOWER RR 2,400.00
EVERLASTING ST NAVY BASE CARNATION RR 2,400.00
LEONARD WOOD RD M ROXAS PARK CIRCLE RR 6,000.00
M ROXAS ST RR 4,800.00
MORNING GLORY NAVY BASE DAHLIA RR 3,600.00
NAVY BASE RD L WOOD CALALILY RD RR 3,600.00
SIAPNO RD PARK CIRCLE BRIDGE RR 1,450.00
SUNFLOWER ST CALALILY CARNATION RR 3,000.00
GP 960.00
BARANGAY : STO ROSARIO

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
STO ROSARIO SUBD N STO TOMAS DEAD END RR 1,200.00
GP 550.00
BARANGAY : STO TOMAS PROPER

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
BALACBAC ROAD MARCOS TIERRA FIL RR 1,020.00
MARCOS HIWAY TUBA RD SUELLO RD CITY LIMIT RR 2,400.00
SUELLO SUBD MARCOS MLA NEWTOWN RR 1,800.00
TEACHERS VILLAGE MARCOS DEAD END SUBD RR 1,920.00
GP 550.00
D.O. No. 17-98

BARANGAY : STO TOMAS SCHOOL SITE Effectivity Date 14-Apr-98
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
PULA TRAIL STO TOMAS PULA TRAIL RR 720.00
GP 480.00
BARANGAY : T ALONSO
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
T ALONZO ST BONIFACIO NEW LUCBAN CR 6,000.00
RR 5,400.00
GP 3,250.00
BARANGAY : TABORA
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
M ROXAS D BOSCO QUISUMBING RR 3,600.00
QUISUMBING RIMANDO RR 3,600.00
MAGSAYSAY D BOSCO RR 6,000.00
GP 1,000.00
BARANGAY : TRANCOVILLE
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
MALVAR ST DON BOSCO TO M ROXAS RR 4,800.00
QUISUMBING MALVAR ST RR 4,400.00
GP 600.00
D.O. No. 17-98

BARANGAY : UPPER QUEZON HILL Effectivity Date 14-Apr-98
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
QUEZON HILL ROAD JUNCT CATING ARANETA RR 1,200.00
RESIDENCE TO ARANETA PROP RR 1,200.00
GP 720.00
BARANGAY : UPPER GEN LUNA

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
BRENT RD YANGCO RD LEONARD WOOD YANGCO RR 4,200.00
LAUBACH RD GEN LUNA HOLY GHOST RR 3,850.00
S LAUREL SUMULONG ST GEN LUNA SUMULONG CR 3,600.00
RR 2,400.00
RR 1,450.00
GP 960.00
BARANGAY : UPPER MAGSAYSAY AVE

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
UPPER MAGSAYSAY AVE PERFECTO MAGSAYSAY CR 18,000.00
MAGSAYSAY VE QUIRINO CR 12,000.00
BARANGAY : UPPER MARKET SUBD

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
SACRED HEART SUBD RD GP ALLEN SUBD RDS RR 1,800.00
GP 960.00
D.O. No. 17-98

BARANGAY : UPPER QUEEN MARY Effectivity Date 14-Apr-98
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
QM ROAD I QM RD I TO DEAD END RR 960.00
QM ROAD II QM ROAD II RR 600.00
QM ROAD II ALONG SUBD ROAD RR 600.00
ALONG MAIN ROAD RR 600.00
ALONG SUB-ALLEY RR 600.00
GP 540.00
BARANGAY : UPPER ROCK QUARRY

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
ROCK QUARRY RD UPPER TO MIDDLE R Q RR 960.00
GP 480.00
BARANGAY : VICTORIA VILLAGE

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
QUEZON HILL QUEZON HILL DEAD END RR 1,800.00
DEAD END RD - ARANETA RD RR 1,150.00
GP 600.00
BARANGAY : WEST MODERNSITE

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
RIMANDO ROAD RIMANDO T BUGALLON RR 3,600.00
P GUEVARRA SALV ARMY RR 3,600.00
GP 600.00
D.O. No. 17-98

BARANGAY : WEST QUIRINO HILL Effectivity Date 14-Apr-98
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
LIST OF CONDOMINIUMS (CCT)

--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
CONDOMINIUMS/TOWNH'S VICINITY FICATION ZV/SQ.M.
--------------------------------------- ----------------------------------------------- ----------------------- --------------------------
BAGUIO SUNFLOWER APT.& CO. RC 24,400.00
BAGUIO TOWNHOUSE OUTLOOK DRIVE RC 24,400.00
BENGUET MANAGEMENT COMILITARY CUT-OFF RC 24,400.00
BURNHAM VIEW RC 24,400.00
CORDILLERA EAST CONDO MINES VIEW RC 24,400.00
EUROPA KISAD LEGARDA RC 24,400.00
EUROPA MINES VIEW CONDMINES VIEW RC 24,400.00
GRACE REALTY CORP LOAKAN RC 24,400.00
GRANVILLE DEVT.CORP. GIBRALTAR,MINES VIEW RC 24,400.00
GREEN MANSION CONDO,I MINES VIEW PARK RC 24,400.00
G & J REALTY CONST.DEVT GIBRALTAR RC 24,400.00
L.BAUTISTA-BONUAN COND HAPPY GLENN LOOP RC 24,400.00
MANILA BANKERS CORP. MAGSAYSAY AVE.LAPU-LAPU RC 24,400.00
MONTEVIDES REALTY DEVT. RC 24,400.00
MOUNTAIN BREEZE LIWANAG LOAKAN RC 24,400.00
SDA REALTY & DEVELOP GREEN VALLEY RC 24,400.00
TOWERS MINES VIEW RC 24,400.00
TOWNHOUSE DEVELOP CO GIBRALTAR RC 24,400.00
VAST ASIATIC VENTURES KISAD LEGARDA RD RC 24,400.00
VILLA CACHO CONDO UPPER GEN. LUNA RD. RC 24,400.00
WOODSTOWN MILITARY CUTS-OFF RC 24,400.00
ALL OTHER CONDOMINIUM RC 24,400.00
====================== =========================== ============= ===============
CERTAIN GUIDELINES IN THE IMPLEMENTATION

OF ZONAL VALUATION OF REAL PROPERTIES FOR
RD No. 8 – BAGUIO CITY
1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL

PROPERTY.
WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUES FOR A PARTICULAR BARANGAY -
a.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION IN A

PARTICULAR STREET/SUBDIVISION IN A BARANGAY, THE ZONAL VALUE PRESCRIBED
FOR THE SAME CLASSIFICATION OF REAL PROPERTY LOCATED IN THE OTHER STREET/
SUBDIVISION WITHIN THE SAME BARANGAY OF SIMILAR CONDITIONS SHALL BE USED;
AND
b.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF

REAL PROPERTY IN ONE BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME
CLASSIFICATION OF REAL PROPERTY LOCATED IN AN ADJACENT BARANGAY OF
SIMILAR CONDITIONS SHALL BE USED.
2. PREDOMINANT USE OF PROPERTY.
a.) ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/

BARANGAY/ZONE, THE USE OF WHICH ARE PREDOMINANTLY COMMERCIAL SHALL
BE CLASSIFIED AS “COMMERCIAL” FOR PURPOSES OF ZONAL VALUATION.
b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES LOCATED IN A

STREET/BARANGAY/ZONE, REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED
FOR PURPOSES OF ZONAL VALUATION.
3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE:
IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSE IS -
a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND
AND THE IMPROVEMENTS SHALL BE TREATED AS ONE; OR
b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENT SHALL
BE GIVEN SEPARATE VALUES, i.e.ZONAL VALUE/GROSS SELLING PRICE/FAIR MARKET
VALUE PER LATEST TAX DECLARATION WHICHEVER IS HIGHER AND, IN THE
ABSENCE OF ZONAL VALUATION, PROPERTY SHALL BE VALUED PURSUANT TO RAMO 2-91.
THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED

AS COMMERCIAL AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL
BE ADDED THERETO.
4. AREAS FOR PRIORITY DEVELOPMENT (APD).
THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED

TO AS SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLRB). IF IT IS
UTILIZED FOR SOCIALIZED HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER
GOVERNMENT AGENCY SUCH AS, PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP),
NATIONAL HOUSING AUTHORITY (NHA), ETC.
SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL NO LONGER BE

VALUED AS AN APD AND SHALL BE TREATED AS AN ORDINARY REAL PROPERTY.
5. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.
THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL

INTERNAL REVENUE TAXES (i.e. CAPITAL GAINS, CREDITABLE WITHHOLDING, ESTATE,
DONOR’S, AND DOCUMENTARY STAMP TAXES) DUE ON SALES, EXCHANGES, OR OTHER
DISPOSITIONS OF REAL PROPERTY. PROVIDED, THAT THE SAME IS HIGHER THAN (1.)THE
FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL
AND CITY ASSESSORS (i.e. LATEST TAX DECLARATION) AND (2.) THE GROSS SELLING
PRICE AS SHOWN IN THE DULY NOTARIZED DOCUMENT OF SALE OR EXCHANGE AT THE
TIME OF SALE OR EXCHANGE.
PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING

ESTATE AND DONOR’S TAXES SHALL BE (1) THE FAIR MARKET VALUE AS
DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE (i.e. ZONAL VALUES)
OR (2) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE
PROVINCIAL/CITY/MUNICIPAL ASSESSOR, WHICHEVER IS HIGHER.
Manila

FEBRUARY 16, 1995
SUBJECT : IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL

PROPERTIES IN THE CITY OF BAGUIO UNDER REVENUE DISTRICT
OFFICE NO. 8 (BAGUIO CITY), REVENUE REGION NO. 2 (CORDILLERA
ADMINISTRATIVE REGION, BAGUIO), FOR INTERNAL REVENUE TAX
PURPOSES.
TO : All Internal Revenue Officers and Others Concerned.
Section 16(e) of the Tax Code as amended by Presidential Decree No. 1994,
authorizes the Commissioner of Internal Revenue to divide the Philippines into different zones or
areas and determine for internal revenue tax purposes, the fair market value of the real properties
located in each zone or area upon consultation with competent appraisers both from private and
public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has determined

the zonal values of real properties located in the City of Baguio under the jurisdiction of Revenue
District Office No. 8 (Baguio City), Revenue Region No. 2 (Cordillera Administrative Region,
Baguio), after public hearing was conducted on May 27, 1993 for the purpose. This Order is
issued to implement the revised zonal values for land and condominiums/townhouses to be used
in computing any internal revenue tax.
In case the gross selling price or the market value as shown in the schedule of values
of the provincial or city assessor is higher than than the zonal value established herein, such
values shall be used as basis for computing the internal revenue tax.
(signed)
ROBERTO F. DE OCAMPO
RECOMMENDED BY:
(signed)
LIWAYWAY VINZONS-CHATO
-oOo-
D.O. No. 31-95
BARANGAY : ABCR Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REVISION
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CR 7,500.00
BONIFACIO ST DR CUESTA HOLY GHOST X 6,500.00
CR 7,250.00
GEN LUNA ST GEN LUNA KABAYANIHAN CR 7,250.00
RR 5,000.00
BARANGAY : AMBIONG
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
AMBIONG RD AMBIONG RD RR 1,200.00
BAYAN PARK JUNC B PARK CIRCLE RR 650.00
GP 200.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
ALL OTHER ROAD RR 600.00
GP 350.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
AGUINALDO DRIVE LOAKAN RD ATOK TRAIL RR 750.00
ALL OTHER ST. RR 500.00
GP 300.00
D.O. No. 31-95
BARANGAY : ASIN Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
ASIN ROAD VILLA RIVERA BRIDGE RR 500.00
ASIN ROAD DOMINGUEZ SUBD. RD RR 400.00
ASIN ROAD ASIN RB ANGIN SUELLO RR 350.00
GP 200.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
GP 200.00
BARANGAY : AZOKO
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
ABANAO ST CHUGUM CHUNTUG ST CR 6,200.00
RR 2,800.00
GP 200.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLARIDAD ZANDUETA CLARIDAD ZANDUETA CR 6,500.00
RR 1,000.00
D.O. No. 31-95
BARANGAY : BAKAKENG CENTRAL Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
KITMA SUBD RD MARCOS HIWAY DEADEND RR 600.00
CR 1,500.00
GP 300.00
BARANGAY : BAKAKENG NORTH SLU

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
BAKEKANG NORTH CIUDAD GRANDE SUBD RR 850.00
BAKEKANG ROAD MARCOS SLU SVR RR 1,350.00
BAKEKANG ROAD SLU SVR CIOM RD RR 850.00
CIOM MARYHTS SUBD CIUDAD GRANDE I, II RR 850.00
ZABATE SUBD RD CALSE SLU SVR CION RD RR 800.00
GP 350.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
MARCOVILLE ROAD SESSION WATER DIST CR 2,250.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
BAYAN PARK DE JESUS POL OUTPOST RR 750.00
BAYAN PARK B PARK EVANGELISTA RR 750.00
BAYAN PARK POL OUTPOST B PARK B RR 750.00
GP 250.00
D.O. No. 31-95
BARANGAY : BGH BRGY Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
KENNON ROAD GOV PACK MILITARY RR 2,500.00
CR 3,500.00
RR 3,750.00
GP 800.00
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
M ROXAS ST RINANDO RD BRIDGE RR 1,500.00
GP 400.00
BARANGAY : BROOKSPOINT
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
BROOKSPOINT ROAD TO BROOKSPOINT RR 600.00
GP 250.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CABINET HILL SUBD RD INT LOTS W W/O ALLEY RR 850.00
RR 2,000.00
GP 500.00
D.O. No. 31-95
BARANGAY : CAMDAS Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
GP 250.00
CAMDAS SUBD ROAD CAMDAS QUIRINO HILLS RR 750.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
RR 1,000.00
BOKAWKAN ROAD QUIRINO HIWAY CAMP ALLEN RR 1,000.00
RR 1,500.00
GP 300.00
BARANGAY : CAMP 6 AND 7

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
AMPARO HTS KENNON RD DEAD END RR 800.00
RR 1,500.00
KENNON ROAD POLIWES AMPARO HTS RR 1,000.00
KENNON ROAD LOAKAN RD CITY LIMIT RR 450.00
MILO SUBD ROAD MILO SUBD RR 850.00
CR 300.00
D.O. No. 31-95
BARANGAY : CAMPO FILIPINO Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
RR 1,400.00
RR 1,200.00
GP 550.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CAMPO SIOCO CAMPO SIOCO RR 1,500.00
CAMPO SIOCO STO TOMAS QM SUBD RR 1,100.00
GP 450.00
BARANGAY : CENTRAL GUISAD

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
PUCAY ROAD PUCAY RD PUCAY EXT RR 700.00
PACAY ROAD FERGUSON 4 SQ CHURCH RR 900.00
GP 450.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CITY CAMP ROAD J FELIPE QUEEN PEACE RR 1,100.00
CITY CAMP ROAD CITY CAMP U FELIPE RR 800.00
GP 300.00
D.O. No. 31-95
BARANGAY : CITY CAMP PROPER Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
RR 3,000.00
CITY CP RD QM RD RR 1,900.00
GP 350.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
PARK ROAD PACDAL JOHN HAY BDRY RR 4,200.00
GP 700.00
BARANGAY : CRESENCIA VILLAGE

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
EASTER SCHOOL ROAD BOKAWKAN MANZANILLA RR 2,000.00
EASTER SCHOOL ROAD MANZANILLO BADIHOY SUR RR 1,500.00
GP 500.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
KANABIN ST KALAPATI ADARNA STS RR 1,800.00
GP 750.00
D.O. No. 31-95
BARANGAY : DOMINICAN MIRADOR Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
DOMINICAN ROAD QN ANGEL DIPLOMAT RR 1,000.00
MIRADOR HILL DOMINICAN RD ISABELA RR 800.00
S ANDRADA E PARAN RD ISABELA DOMINICAN RD RR 700.00
GP 300.00
BARANGAY : DONTOGAN
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
STO TOMAS ROAD BALACBAC CITY LIMIT RR 800.00
STO TOMAS ROAD GREENVALLEY ESLA REALTY RR 2,000.00
STO TOMAS ROAD ENTENG ADIWANGS PROP RR 500.00
GP 250.00
BARANGAY : DPS
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
DPS CPD SESSION OLD FORESTRY RR 1,000.00
GP 450.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
BAYAN PARK BP EAST BROOKSPT RR 2,000.00
GP 300.00
D.O. No. 31-95
BARANGAY : ENGINEERS HILLS Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
ALL FORESTRY ROAD ENGINEERS HILL SESSION RD RR 1,300.00
RR 3,000.00
GP 500.00
BARANGAY : FAIRVIEW
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
SUNNYSIDE SUBD RD LT TACAY TO END RR 1,300.00
ST. LOT 4, 1 & 6 RR 700.00
ALL ALONG EXIST. SUBD RD RR 700.00
LOTS ALONG ALLEY RR 650.00
LOTS ALONG SUBD. ALLEY RR 650.00
LOTS NOT BENEFITTED BY RR 650.00
QUEZON HILL ROAD I FR. JUCNTN QUEZON HILL RR 700.00
RD II TO LOTS 95-A-33
QUEZON HILL ROAD I FR. JUNCTN LOT 95-A-38 RR 650.00
JUNCTN LOT 95-A BOTH SIDE
GP 300.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
HILLSIDE RD ALONG MAIN RD RR 500.00
HILLSIDE RD ALLEY AND SUB ALLEY RR 400.00
RR 300.00
GP 200.00
D.O. No. 31-95
BARANGAY : GIL PUYAT Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
LEDESMA ST LEDESMA T BUGALLON RR 1,000.00
RIMANDO RD T BUGALLON M ROXAS RR 1,200.00
GP 500.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
AGUINALDO DR MILITARY C OFF CEME RR 800.00
GP 300.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
BADIHOY ST BADIHOY ST RR 1,000.00
GUISAD RD BADIHOY BASTER SCH RR 1,500.00
GUISAD VALLEY RR 500.00
GP 200.00
BARANGAY : HAPPY HOMES (OLD LUCENA)

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
HAPPY HOMES SUBD RD LT TC JUNCTION SUBD RR 1,000.00
CR 5,000.00
I 2,000.00
MAGSAYSAY AVE CURVE TO HAPPY HOMES RR 2,000.00
CR 5,000.00
MAGSAYSAY AVE HAPPY HOMES CITY LIMIT RR 1,500.00
CR 3,000.00
GP 500.00
D.O. No. 31-95
BARANGAY : HARRISON CLAUDIO Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
RR 5,000.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
GP 200.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
RR 4,500.00
GP 200.00
BARANGAY : HONEYMOON ROAD

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
HOLY GHOST HILL SUBD HOLY GHOST HILL SUBD RR 550.00
HONEYMOON RD RIMANDO RD HONEYMOON RR 1,000.00
RR 4,000.00
GP 300.00
D.O. No. 31-95
BARANGAY : IMELDA MARCOS Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
GP 400.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
IMELDA VILLAGE ALONG BROOKSIDE RR 550.00
GP 250.00
BARANGAY : IRISAN
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
NAGUILIAN ROAD BERMUDA PHIL ACETYL RR 500.00
BERMUDA SUBD RR 800.00
NAGUILIAN ROAD PHIL ACETYL IRISAN I 1,000.00
RR 500.00
NAGUILIAN ROAD IRISAN LIME TO BMS RR 500.00
LIME KILN KM 4 - KM 6 RR 300.00
NAGUILIAN ROAD PMS TO LAMTANG CITY RR 500.00
SAN CARLOS HTS SUBD NAGUILIAN ROADS RR 800.00
GP 200.00
BARANGAY : KAGITINGAN
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
RR 2,500.00
GP 500.00
D.O. No. 31-95
BARANGAY : KAYANG EXTENSION Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
YANDOC ST QUIRINO TO URBAND CR 5,000.00
RR 3,500.00
GP 450.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
RR 1,000.00
BARANGAY : KIAS
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
AGUINALDO DR ATOK TRIAL GATE RR 700.00
BALATOC ROAD PMA GATE CITY LIMIT RR 900.00
RR 650.00
GP 300.00
BARANGAY : KISAD LEGARDA

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
BUKANEG ST BUKANEG ST RR 1,750.00
X 4,000.00
RR 3,500.00
GP 1,500.00
D.O. No. 31-95
BARANGAY : LEONILA HILL Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
EVANGELISTA ST EVANGELISTA TO B5 7 RR 1,500.00
EVANGELISTA ST ALONG ROAD 1,3 & 4 RR 1,300.00
LEONILA HILL B PARK EVANGELISTA RR 1,700.00
GP 400.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
AGUINALDO DR CEMETERY 2 LOAKAN RD RR 800.00
DEMONSTRATION MINES LOAKAN AIRPORT RR 400.00
DEMONSTRATION MINES LOTS NOT BENEFITED RR 300.00
KENNON RD MANDAPAT TO LOAKAN RR 800.00
KENNON RD KENNON RD LIWANAG RR 700.00
LIWANAG SUBD RD LIWANAG SUBD RR 500.00
LIWANAG SUBD RD LIWANAG L AIRPORT RR 500.00
GP 200.00
BARANGAY : LOURDES EXTENSION

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
QUEEN OF PEACE RD M STAR DOMINICAN RD RR 1,000.00
QUEEN OF PEACE RD CITY CP M STAR RD RR 700.00
QUEEN OF PEACE RD HAMADA SUBD MYSTICAL RR 1,000.00
GP 350.00
BARANGAY : LOURDES PROPER

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
RR 900.00
LOURDES SUBD ROAD M STAR DOMINICAN RD RR 700.00
MORNING STAR ROAD ROCKY QUARRY Q PEACE RR 700.00
QUEEN ANGELS ROAD ROCKY QUARRY DOMINICAN RR 700.00
QUEENS APOSTLES RD DOMINICAN M STAR RD RR 700.00
GP 250.00
D.O. No. 31-95
BARANGAY : LOWER DAGSIAN Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
HILLSIDE ROAD RR 400.00
GP 200.00
BARANGAY : LOWER GEN LUNA RD

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
ASSUMPTION ROAD GEN LUNA DIAZ ST CR 6,000.00
RR 1,000.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
MAGSAYSAY AVE QUIRINO TO LEGARDA RD CR 6,000.00
RR 1,200.00
BARANGAY : LOWER QM
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
DR J CARINO ST QM RD TO LEGARDA RD RR 2,000.00
JOSE FELIPE ST J FELIPE QM RD 1 RR 1,500.00
GP 500.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
JOSE FELIPE LAGOON RD TO CREEK RR 600.00
JOSE FELIPE LAGOON RD ROCK QUARRY RR 600.00
GP 200.00
D.O. No. 31-95
BARANGAY : LUALHATI Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
GP 800.00
BARANGAY : LUCNAB
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
LUCNAB ROAD OUTLOOK ACAPULOO CR 900.00
RR 800.00
GP 200.00
BARANGAY : M ROXAS
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
GP 500.00
BARANGAY : MALCOLM SQUARE

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
MALVAR ST RIMANDO RD LEDESMA RR 2,000.00
SGT FLORESCA ST SGT FLORESCA ST RR 1,300.00
GP 400.00
D.O. No. 31-95
BARANGAY : MARKET SUBD Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
KAYANG BOTH SIDES KAYANG ST CR 5,300.00
BARANGAY : MIDDLE QUEZON HILL

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
QUEZON HILL ROAD JUNCT CATING HSE RR 1,000.00
GP 300.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
ROOK QUARRY RD J FELIPE Q ANGELS RR 500.00
GP 200.00
BARANGAY : MILITARY CUT OFF

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
GOVERMENT CTR GOV RACK OF APPEALS GL
GL
MILITARY CUT OFF RD S ESCOLASTICA AGUINA RR 1,500.00
GP 1,200.00
BARANGAY : MINES VIEW

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
AMBUKLAO RD IMMACULATE CONCEPCION RR 750.00
GIBRALTAR RD PARK CIRCLE MVP ARK RR 1,800.00
GP 400.00
D.O. No. 31-95
BARANGAY : N CTRL AURORA HILL Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
DE JESUS L1 B12 L JAENA EXT RR 1,400.00
DE JESUS ST DE JESUS L1 B12 RR 1,400.00
YAP ROAD L JAENA SANITARY CPD RR 1,200.00
GP 250.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
RR 2,750.00
GP 1,500.00
BARANGAY : OUTLOOK DRIVE

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
LUCNAB ROAD MARYHURST LUNDAAN RR 900.00
OUTLOOK DR VILLAMOR OUTLOOK DR RR 1,700.00
OUTLOOK DR OUTLOOK V DELOS REYES RR 1,500.00
OUTLOOK DRIVE L WOOD CITY LIMIT RR 1,000.00
OUTLOOK DRIVE L WOOD OUTLOOK DR CR 2,500.00
RR 950.00
GP 300.00
BARANGAY : P BURGOS
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
RR 2,500.00
RR 2,500.00
RR 2,000.00
GP 500.00
D.O. No. 31-95
BARANGAY : PACDAL Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
MARIA BASA ST REGIDOR PACDAL ST RR 700.00
PACDAL PARK CIRCLE IMM. CONCEP RR 900.00
REGIDOR ST SIAPNO PACDAL RD RR 1,000.00
SIAPNO RD BRIDGE PACDAL NOVICE RR 750.00
SIAPNO RD EXT PACDAL NOVITIATE END RR 700.00
GP 250.00
BARANGAY : PADRE ZAMORA

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
P ZAMORA ST BERNABES P BURGOS CR 1,800.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
GP 300.00
BARANGAY : PHIL AM
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
RR 2,300.00
MARCOS HIWAY PHIL AM WORCHESTER RR 900.00
GP 350.00
D.O. No. 31-95
BARANGAY : PINGET Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
PINGET ROAD B1 L1 13 B4 L16 RR 400.00
PINGET ROAD WAITING SHED PINSAO RR 500.00
GP 200.00
BARANGAY : PINSAO PILOT PROJ

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
PINSAO PILOT PROJ LT TACAY PINSAO ELEM RR 500.00
PINSAO PILOT PROJ FROM SCHOOLSITE RR 350.00
GP 200.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
LONGLONG ROAD BILAG RR 1,050.00
PINSAO LONGLONG TO IRISAN RR 800.00
PINSAO PROPER CAMDAS RR 800.00
ARANETA SUBD RR 950.00
PUCAY ROAD PUCAY ROAD AND EXTN RR 1,300.00
TACAY ROAD SQ CHAPEL ABATS PROP RR 1,100.00
GP 200.00
BARANGAY : P M A
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
PMA PRESERVATION PMA GATE CY LIMIT RR 450.00
GP 200.00
D.O. No. 31-95
BARANGAY : PRIVATE RD MAGSAYSAY Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
GP 700.00
BARANGAY : QUEEEN OF PEACE

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
QUEEN OF PEASE RD PALMA CIRTY CAMP RD RR 2,000.00
QUIRINO HIGHWAY GAERLAN TO FERGUSON RR 950.00
CR 2,800.00
GP 500.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
GP 500.00
BARANGAY : RIZAL MONUMENT

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CHANUN OTEK ST RIXAL PARK ABANO CR 6,300.00
D.O. No. 31-95
BARANGAY : SALUD MITRA Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
JUNGLETOWN GEN LUNA A WOOD RD RR 2,800.00
GP 1,000.00
BARANGAY : SAN ANTONIO VILLAGE

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
AVANGELISTA ST LOTS NEAR BLK 15 & 18 RR 300.00
LOPEZ JAENA ST LOTS NEAR L JAENA B.13&19 RR 250.00
BARANGAY : SAN LUIS BALSIGAN

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
BALSIGAN ROAD J HIGHWAY S VICENTE RR 550.00
GP 250.00
BARANGAY : SAN LUIS VILLAGE

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
SAN ROQUE KM 2 VILLA RIVERA RR 650.00
SAN ROQUE VILL SUBD SN ROQUE VIL TO KM 2 RR 800.00
GP 200.00
D.O. No. 31-95
BARANGAY : SAN VICENTE Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
SAN VICENTE RD KENNON TO DEAD END RR 500.00
GP 200.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CLASSI- 1ST REV.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
AGUINALDO DRIVE GREENWATER VIL RR 850.00
NORTHERN SIDE AGUINALDO OTHER LOTS RR 650.00
SOUTHERN SIDE AGUINALDO DAGSIAN RR 600.00
GP 200.00
BARANGAY : SESSION ROAD

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
ALBERT ST GEN PACK LUNETA CUTOFF CR 21,000.00
GEN PACK RD GEN PARK HENRISON CR 23,300.00
LUNETA TO SESSION RD GEN PACK PINES HOTEL CR 23,500.00
BARANGAY : SLAUGHTER HOUSE

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CR 2,250.00
CR 1,750.00
GP 1,000.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
SOUTH DRIVE PATERNA TO PARK ROAD RR 3,100.00
GP 1,350.00
D.O. No. 31-95
BARANGAY : SOUTH SANITARY CAMP Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
SANITARY CAMP RD SANITARY CP SEWER RD CR 4,500.00
SANITARY CAMP RD ALL ALONG ALLEN 80 RR 750.00
YAP ST YAP ST RR 1,400.00
GP 400.00
BARANGAY : ST JOSEPH
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
M ROXAS ST M ROXAS ST RR 2,750.00
NAVY BASE RD L WOOD CALALILY RD RR 1,750.00
SIAPNO RD PARK CIRCLE BRIDGE RR 900.00
GP 500.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
STO ROSARIO SUBD N STO TOMAS DEAD END RR 750.00
GP 200.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
BALAGBAG ROAD MARCOS TIERRA FIL RR 550.00
GP 200.00
D.O. No. 31-95
BARANGAY : STO TOMAS SCHOOL SITE Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
GP 200.00
BARANGAY : T ALONSO
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
RR 3,000.00
GP 1,200.00
BARANGAY : TABORA
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
M ROXAS QUISUMBING RIMANDO RR 2,500.00
M ROXAS MAGSAYSAY D BOSCO RR 3,000.00
GP 550.00
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
MALVAR ST QUISUMBING MALVAR ST RR 1,000.00
GP 250.00
BARANGAY : UPPER QUEZON HILL

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
QUEZON HILL ROAD JUNCT CATING ARANETA RR 600.00
RESIDENCE TO ARANETA PROP RR 600.00
GP 300.00
D.O. No. 31-95
BARANGAY : UPPER GEN LUNA Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
RR 1,500.00
RR 900.00
GP 500.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
UPPER MAGSAYSAY AVE MAGSAYSAY VE QUIRINO CR 6,000.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
SACRED HEART SUBD RD GP ALLEN SUBD RDS RR 900.00
GP 350.00
BARANGAY : UPPER QUEEN MARY

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
QM ROAD I QM RD I TO DEAD END RR 500.00
QM ROAD II QM ROAD II RR 350.00
QM ROAD II ALONG SUBD ROAD RR 350.00
ALONG MAIN ROAD RR 350.00
ALONG SUB-ALLEY RR 350.00
GP 250.00
BARANGAY : UPPER ROCK QUARRY

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
GP 200.00
D.O. No. 31-95
BARANGAY : VICTORIA VILLAGE Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
QUEZON HILL QUEZON HILL DEAD END RR 1,000.00
DEAD END RD - ARANETA RD RR 650.00
GP 250.00

--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
P GUEVARRA SALV ARMY RR 2,000.00
GP 250.00
D.O. No. 31-95
LIST OF CONDOMINIUMS (CCT) Effectivity Date 31-May-95
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
CONDOMINIUMS/TOWNH'S VICINITY FICATION ZV/SQ.M.
--------------------------------------- --------------------------------------------- ----------------------- ----------------------------------------
BAGUIO SUNFLOWER APT.& CO. RC 17,500.00
BAGUIO TOWNHOUSE OUTLOOK DRIVE RC 17,500.00
BENGUET MANAGEMENT COMILITARY CUT-OFF RC 17,500.00
BURNHAM VIEW RC 17,500.00
CORDILLERA EAST CONDO MINES VIEW RC 17,500.00
EUROPA KISAD LEGARDA RC 17,500.00
EUROPA MINES VIEW CONDMINES VIEW RC 17,500.00
GRACE REALTY CORP LOAKAN RC 17,500.00
GRANVILLE DEVT.CORP. GIBRALTAR,MINES VIEW RC 17,500.00
GREEN MANSION CONDO,I MINES VIEW PARK RC 17,500.00
G & J REALTY CONST.DEVT GIBRALTAR RC 17,500.00
L.BAUTISTA-BONUAN CONDHAPPY GLUNN LOOP RC 17,500.00
MANILA BANKERS CORP. MAGSAYSAY AVE.LAPU-LAPU RC 17,500.00
MONTEVIDES REALTY DEVT. RC 17,500.00
MOUNTAIN BREEZE LIWANAG LOAKAN RC 17,500.00
SDA REALTY & DEVELOP GREEN VALLEY RC 17,500.00
SKYWORLD AZOKO RC 17,500.00
TOWERS MINES VIEW RC 17,500.00
TOWNHOUSE DEVELOP CO GIBRALTAR RC 17,500.00
VAST ASIATIC VENTURES KISAD LEGARDA RD RC 17,500.00
VERMIN PINES BAKAKENG CENTRAL RC 17,500.00
VILLA CACHO CONDO UPPER GEN. LUNA RD. RC 17,500.00
WOODSTOWN MILITARY CUTS-OFF RC 17,500.00
ALL OTHER CONDOMINIUM RC 17,500.00
====================== ========================= ============= =======================
RD No. 8 – BAGUIO CITY
1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL

PROPERTY.
WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUES FOR A PARTICULAR BARANGAY -
a.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION IN A

PARTICULAR STREET/SUBDIVISION IN A BARANGAY, THE ZONAL VALUE PRESCRIBED
FOR THE SAME CLASSIFICATION OF REAL PROPERTY LOCATED IN THE OTHER STREET/
SUBDIVISION WITHIN THE SAME BARANGAY OF SIMILAR CONDITIONS SHALL BE USED;
AND
b.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF

REAL PROPERTY IN ONE BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME
CLASSIFICATION OF REAL PROPERTY LOCATED IN AN ADJACENT BARANGAY OF
SIMILAR CONDITIONS SHALL BE USED.
2. PREDOMINANT USE OF PROPERTY.
a.) ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/

BARANGAY/ZONE, THE USE OF WHICH ARE PREDOMINANTLY COMMERCIAL SHALL
BE CLASSIFIED AS “COMMERCIAL” FOR PURPOSES OF ZONAL VALUATION.
b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES LOCATED IN A

STREET/BARANGAY/ZONE, REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED
FOR PURPOSES OF ZONAL VALUATION.
3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE:
IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSE IS -
a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND
AND THE IMPROVEMENTS SHALL BE TREATED AS ONE; OR
b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENTS SHALL
BE GIVEN SEPARATE VALUES;
THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED

AS COMMERCIAL AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL
BE ADDED THERETO.
4. AREAS FOR PRIORITY DEVELOPMENT (APD).

TO AS SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLRB). IF IT IS
UTILIZED FOR SOCIALIZED HOUSING, IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER
GOVERNMENT AGENCY SUCH AS, PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP),
NATIONAL HOUSING AUTHORITY (NHA), ETC.
5. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS:

INTERNAL REVENUE TAXES PROVIDED THAT THE CAPITAL GAINS TAX FROM SALES,
EXCHANGE, OR OTHER DISPOSITIONS OF REAL PROPERTY CLASSIFIED AS CAPITAL
ASSETS, INCLUDING "PACTO DE RETRO" SALES AND OTHER FORMS OF CONDITIONAL
SALES, BY INDIVIDUALS, ESTATE AND TRUSTS, SHALL BE TAXED AT THE RATE OF
FIVE PERCENT (5%) BASED ON GROSS SELLING PRICE, IF THE CONSIDERATION IS HIGHER
THAN THE ZONAL VALUES HEREIN ESTABLISHED.
PROVIDED, HOWEVER, THAT THE VALUE OF THE PROPERTY TO BE USED IN COMPUTING

ALL INTERNAL REVENUE TAXES SHALL BE (1) THE FAIR MARKET VALUE AS
DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE (i.e. ZONAL VALUES)
OR (2) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE
PROVINCIAL/CITY/MUNICIPAL ASSESSOR, WHICHEVER IS HIGHER.
I-3/avd/vf
Manila

19-Sep-89
SUBJECT : Implementation of the Zonal Values of Real Properties in the City

of Baguio, under Revenue District Office No. 5, Cordillera
Administrative Region, for Internal Revenue Tax Purposes.
TO : All Internal Revenue Officers and Other Concerned.
Section 16(e) of the Tax Code, as amended by Presidential Decree No. 1994,
authorizes the Commissioner of Internal Revenue to divide the Philippines into different
zones or areas and determine for internal revenue tax purposes, the fair market value of the
real properties located in each zone or area upon consultation with competent appraisers.
By virtue of said authority, the Commissioner of Internal Revenue has determined

the zonal values of real properties located in the City of Baguio, under Revenue District
No. 5, Cordillera Administrative Region, after a public hearing was conducted on September
8, 1989 for the purpose. This Order is issued to implement zonal values for land as shown
in Annex "A" hereof to be used in computing any internal revenue tax.
In case the gross selling price or the market value as shown in the schedule of
the Provincial or City Assessors is higher than the zonal value established herein, such
values shall be used as basis for computing the internal revenue tax.
(signed)
VICENTE R. JAYME
RECOMMENDED BY:
(signed)
JOSE U. ONG
-oOo-
DEFINITION OF TERMS
RESIDENTIAL - LAND/BUILDING PRINCIPALLY DEVOTED TO

HABITATION.
COMMERCIAL - LAND/BUILDING DEVOTED PRINCIPALLY TO

COMMERCIAL PURPOSES AND GENERALLY FOR
THE OBJECT OF PROFIT.
INDUSTRIAL - DEVOTED PRINCIPALLY TO INDUSTRY AS

CAPITAL.
AGRICULTURAL - DEVOTED PRINCIPALLY TO RAISING OF CROP

SUCH AS RICE, CORN, SUGARCANE, TOBACCO
ETC. OR TO PASTURING, DAIRYING, INLAND
FISHING, SALT-MAKING AND OTHER AGRICULTURAL
USES INCLUDING TIMBERLAND AND
FOREST LAND.
GENERAL PURPOSE - RAWLAND, UNDEVELOPED AND UNDEVELOPED

AREA WHICH HAS POTENTIAL FOR DEVELOPMENT
INTO RESIDENTIAL, COMMERCIAL,
INDUSTRIAL, INSTITUTIONAL, ETC.
VICINITY - MEANS AN AREA, LOCALITY, NEIGHBORHOOD

OR DISTRICT ABOUT, NEAR, ADJACENT PROXIMATE
OR CONTIGUOUS TO A STREET BEING LOCATED.
CLASSIFICATION LEGEND :
"RR" - RESIDENTIAL REGULAR "CC" - COMMERCIAL CONDOMINIUM
"RC" - RESIDENTIAL CONDOMINIUM "I" - INDUSTRIAL
"CR" - COMMERCIAL REGULAR "X" - INSTITUTIONAL
"A" - AGRICULTURAL LAND "GL" - GOVERNMENT LAND
"APD" - AREA FOR PRIORITY "GP" - GENERAL PURPOSE

DEVELOPMENT
D.O. No. 52-89
Effectivity Date 10-Feb-90
BARANGAY : ABCR
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CR 5,000.00
BONIFACIO ST DR CUESTA HOLY GHOST X 5,000.00
CR 4,500.00
GEN LUNA RD GEN LUNA KABAYANIHAN CR 4,500.00
BARANGAY : AMBIONG
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
AMBIONG RD AMBIONG RD RR 300.00
BAYAN PARK JUNC B PARK CIRCLE RR 300.00
GP 200.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
ALL OTHER ROAD RR 600.00
GP 300.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
AGUINALDO DRIVE LOAKAN RD ATOK TRAIL RR 700.00
ALL OTHER ST. RR 500.00
GP 300.00
D.O. No. 52-89
BARANGAY : ASIN Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
ASIN ROAD VILLA RIVERA BRIDGE RR 500.00
ASIN ROAD DOMINGUEZ SUBD. RD RR 300.00
ASIN ROAD ASIN RB ANGIN SUELLO RR 200.00
GP 200.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
GP 200.00
BARANGAY : AZOKO
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
ABANAO ST CHUGUA CHUNTUG ST CR 5,750.00
SKYWORLD CONDOMINIUM RC 10,000.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLARIDAD ZANDUETA CLARIDAD ZANDUETA CR 6,250.00
BARANGAY : BAKAKENG CENTRAL

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
KITMA SUBD RD MARCOS HIWAY DEADEND RR 600.00
VERMEN FINES CONDOMINIUM RC 5,000.00
GP 250.00
D.O. No. 52-89
BARANGAY : BAKAKENG NORTH SLU Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
BAKAKENG NORTH CIUDAD GRANDE SUBD RR 800.00
BAKAKENG ROAD MARCOS SLU SVR RR 1,000.00
BAKAKENG ROAD SLU SVR CIOM RD RR 800.00
CIOM MARYHTS SUBD CIUDAD GRANDE I, II RR 800.00
ZABATE SUBD RD CALSE SLU SVR CIOM RD RR 800.00
GP 300.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
MARCOVILLE ROAD SESSION WATER DIST (BWD) CR 1,250.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
BAYAN PARK DE JESUS POL OUTPOST RR 750.00
BAYAN PARK B PARK EVANGELISTA RR 750.00
BAYAN PARK POL OUTPOST B PARK B RR 750.00
GP 250.00
BARANGAY : BGH BRGY

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
KENNON ROAD GOV PACK MILITARY RR 2,500.00
RR 3,650.00
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
M ROXAS ST RIMANDO RD BRIDGE RR 1,250.00
GP 250.00
D.O. No. 52-89
BARANGAY : BROOKSPOINT Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
BROOKSPOINT ROAD TO BROOKSPOINT RR 550.00
GP 250.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CABINET HILL SUBD RD INT LOTS W W/O ALLEY RR 800.00
RR 1,750.00
GP 300.00
BARANGAY : CAMDAS
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
GP 250.00
CAMDAS SUBD ROAD CAMDAS QUIRINO HILLS RR 750.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
RR 800.00
RR 1,000.00
GP 300.00
D.O. No. 52-89
BARANGAY : CAMP 6 AND 7 Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
AMPARO HTS KENNON RD DEAD END RR 750.00
RR 1,100.00
KENNON ROAD POLIWES AMPARO HTS RR 900.00
KENNON ROAD LOAKAN RD CITY LIMIT RR 300.00
MILO SUBD ROAD MILO SUBD RR 750.00
GP 200.00
BARANGAY : CAMPO FILIPINO

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
RR 1,200.00
RR 1,200.00
GP 500.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CAMPO SIOCO CAMPO SIOCO RR 1,450.00
CAMPO SIOCO STO TOMAS QM SUBD RR 1,100.00
GP 300.00
D.O. No. 52-89
BARANGAY : CENTRAL GUISAD Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
PUCAY ROAD PUCAY RD PUCAY EXT RR 700.00
TACAY ROAD FERGUSON 4 SQ CHURCH RR 900.00
GP 300.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CITY CAMP ROAD J FELIPE QUEEN PEACE RR 750.00
CITY CAMP ROAD CITY CP J FELIPE RR 750.00
GP 250.00
BARANGAY : CITY CAMP PROPER

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
RR 2,500.00
FELIPE JOSE CITY CP RD QM RD RR 1,750.00
GP 300.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
PARK ROAD PACDAL CAMP JOHN HAY BDRY RR 4,000.00
GP 500.00
D.O. No. 52-89
BARANGAY : CRESENCIA VILLAGE Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
EASTER SCHOOL ROAD BOKAWKAN MANZANILLO RR 1,500.00
EASTER SCHOOL ROAD MANZANILLO BADIHOY SUB RR 1,200.00
GP 300.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
KANARYN ST KALAPATI ADARNA STS RR 1,200.00
GP 400.00
BARANGAY : DOMINICAN MIRADOR

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
DOMINICAN ROAD QN ANGEL DIPLOMAT RR 800.00
MIRADOR HILL DOMINICAN RD ISABELA RR 600.00
S ANDRADA PARAN RD ISABELA DOMINICAN RD RR 500.00
GP 200.00
BARANGAY : DONTOGAN
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
STO TOMAS ROAD BALACBAC CITY LIMIT RR 700.00
STO TOMAS ROAD GREENVALLEY ESLA REALTY RR 1,500.00
STO TOMAS ROAD ENTENG ADIWANGS PROP RR 500.00
GP 250.00
D.O. No. 52-89
BARANGAY : DPS Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
DPS CPD SESSION OLD FORESTRY RR 900.00
GP 400.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
BAYAN PARK BP EAST BROOKSPT RR 750.00
GP 250.00
BARANGAY : ENGINEERS HILLS

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
ALL OTHER STREET RR 500.00
GP 300.00
OLD FORESTRY ROAD ENGINEERS HILL SESSION RD RR 1,000.00
RR 3,000.00
BARANGAY : FAIRVIEW
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
SUNNYSIDE SUBD RD LT TACAY TO END RR 800.00
GP 250.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
HILLSIDE RD ALONG MAIN RD RR 400.00
HILLSIDE RD ALLEY AND SUB ALLEY RR 300.00
GP 200.00
D.O. No. 52-89
BARANGAY : GIL PUYAT Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
LEDESMA ST LEDESMA T BUGALLON RR 800.00
RIMANDO RD T BUGALLON M ROXAS RR 900.00
GP 400.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
AGUINALDO DR MILITARY C OFF CEME RR 800.00
GP 300.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
BADIHOY ST BADIHOY ST RR 800.00
GUISAD RD BADIHOY BASTER SCH RR 1,000.00
GUISAD VALLEY RR 300.00
GP 200.00
BARANGAY : HAPPY HOMES (OLD LUCBAN)

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
HAPPY HOMES SUBD RD L1 TC JUNCTION SUBD RR 800.00
CR 2,000.00
I 2,000.00
MAGSAYSAY AVE CURVE TO HAPPY HOMES RR 1,350.00
MAGSAYSAY AVE HAPPY HOMES CY LIMIT RR 750.00
GP 300.00
D.O. No. 52-89
BARANGAY : HARRISON CLAUDIO Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
GP 200.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
RR 4,000.00
GP 200.00
BARANGAY : HONEYMOON ROAD

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
HOLY GHOST HILL SUBD HOLY GHOST HILL SUBD RR 400.00
HONEYMOON RD RIMANDO RD HONEYMOON RR 900.00
RR 3,000.00
GP 250.00
D.O. No. 52-89
BARANGAY : IMELDA MARCOS Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
GP 250.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
IMELDA VILLAGE ALONG BROOKSIDE RR 500.00
GP 200.00
BARANGAY : IRISAN
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
NAGUILIAN ROAD BERMUDA PHIL ACETYL RR 400.00
NAGUILIAN ROAD PHIL ACETYL IRISAN I 400.00
RR 300.00
NAGUILIAN ROAD IRISAN LIME TO PMS RR 300.00
NAGUILIAN ROAD PMS TO LAMTANG CITY RR 300.00
SAN CARLOS HTS SUBD NAGUILIAN ROADS RR 400.00
GP 200.00
BARANGAY : KAGITINGAN
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
D.O. No. 52-89
BARANGAY : KAYANG EXTENSION Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
YANDOC ST QUIRINO TO URBANO CR 5,000.00
RR 3,500.00
GP 300.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
BARANGAY : KIAS
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
AGUINALDO DR ATOK TRAIL PMA GATE RR 600.00
BALATOC ROAD PMA GATE CITY LIMIT RR 300.00
RR 300.00
GP 300.00
BARANGAY : KISAD LEGARDA

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
BUKANEG ST BUKANEG ST RR 1,750.00
X 4,000.00
RR 3,500.00
BURNHAM VIEW CONDOMINIUM RC 7,500.00
EUROPA CONDOMINIUM RC 10,000.00
GP 500.00
D.O. No. 52-89
BARANGAY : LEONILA HILL Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
EVANGELISTA ST EVANGELISTA TO B5 7 RR 750.00
EVANGELISTA ST ALONG ROAD 1,3 & 4 RR 750.00
LEONILA HILL B PARK EVANGELISTA RR 750.00
GP 250.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
AGUINALDO DR CEMETERY 2 LOAKAN RD RR 800.00
DEMONSTRATION MINES LOAKAN AIRPORT RR 350.00
DEMONSTRATION MINES LOTS NOT BENEFITED RR 300.00
KENNON RD MANDAPAT TO LOAKAN RR 800.00
KENNON RD KENNON RD LIWANAG RR 700.00
LIWANAG SUBD RD LIWANAG SUBD RR 450.00
LIWANAG SUBD RD LIWANAG L AIRPORT RR 450.00
MOUNTAIN BREEZE CONDOMINIUM RC 7,500.00
GP 200.00
BARANGAY : LOURDES EXTENSION

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
QUEEN OF PEACE RD M STAR DOMINICAN RD RR 700.00
QUEEN OF PEACE RD CITY CAMP M STAR RD RR 500.00
QUEEN OF PEACE RD HAMADA SUBD MYSTICAL RR 900.00
GP 200.00
D.O. No. 52-89
BARANGAY : LOURDES PROPER Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
RR 900.00
LOURDES SUBD ROAD M STAR DOMINICAN RD RR 700.00
MORNING STAR ROAD ROCKY QUARRY Q PEACE RR 700.00
QUEEN ANGELS ROAD ROCKY QUARRY DOMINICAN RR 700.00
QUEENS APOSTLES RD DOMINICAN M STAR RD RR 700.00
GP 250.00
BARANGAY : LOWER DAGSIAN

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
HILLSIDE ROAD RR 300.00
GP 200.00
BARANGAY : LOWER GEN LUNA RD

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
ASSUMPTION ROAD GEN LUNA DIAZ ST CR 5,500.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
MAGSAYSAY AVE QUIRINO THEATER CR 4,500.00
D.O. No. 52-89
BARANGAY : LOWER QM SUBD. Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
DR J CARINO ST QM RD TO LEGARDA RD RR 750.00
JOSE FELIPE ST J FELIPE QM RD 1 RR 750.00
GP 300.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
JOSE FELIPE LAGOON RD TO CREEK RR 300.00
JOSE FELIPE ST LAGOON RD ROCK QUARRY RR 500.00
GP 200.00
BARANGAY : LUALHATI
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
GP 800.00
BARANGAY : LUCNAB
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
LUCNAB ROAD OUTLOOK ACAPULOO CR 800.00
RR 500.00
GP 200.00
BARANGAY : M ROXAS
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
GP 400.00
D.O. No. 52-89
BARANGAY : MALCOLM SQUARE Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
MALVAR ST RIMANDO RD LEDESMA RR 800.00
SGT FLORESCA ST SGT FLORESCA ST RR 750.00
GP 400.00
BARANGAY : MARKET SUBD

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
KAYANG ST BOTH SIDES KAYANG ST CR 4,500.00
BARANGAY : MIDDLE QUEZON HILL

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
QUEZON HILL ROAD JUNCT CATING QHES RR 550.00
GP 250.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
ROCK QUARRY RD J FELIPE Q ANGELS RR 500.00
GP 200.00
D.O. No. 52-89
BARANGAY : MILITARY CUT OFF Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
GOVERMENT CTR GOV PACK C APPEALS GL
MILITARY CUT OFF RD S ESCOLASTICA AGUINA RR 1,500.00
WOODSTOWN CONDOMINIUM RC 10,000.00
GP 1,000.00
BARANGAY : MINES VIEW

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
AMBUKLAO RD IMMACULATE CONCEPCION RR 700.00
GIBRALTAR RD PARK CIRCLE MV ARK RR 1,500.00
TOWERS CONDOMINIUM RC 7,500.00
GP 300.00
BARANGAY : N CTRL AURORAHILL LJ

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
DE JESUS ST L1 B12 L JAENA EXT RR 700.00
DE JESUS ST DE JESUS L1 B12 RR 750.00
YAP ROAD L JAENA SANI CP RR 650.00
GP 250.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
RR 2,750.00
GP 1,500.00
D.O. No. 52-89
BARANGAY : OUTLOOK DRIVE Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
LUCNAB ROAD MARYHURST LUNDAAN RR 800.00
OUTLOOK DR VILLAMOR OUTLOOK DR RR 1,500.00
OUTLOOK DR OUTLOOK V DELOS REYES RR 1,350.00
OUTLOOK DRIVE L WOOD CITY LIMIT RR 800.00
OUTLOOK DRIVE L WOOD OUTLOOK DR CR 1,500.00
RR 900.00
BAGUIO TOWNHOUSE CONDOMINIUM RC 10,000.00
EUROPA MINES VIEW CONDOMINIUM RC 7,500.00
GP 300.00
BARANGAY : P BURGOS
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
RR 1,750.00
RR 2,150.00
RR 1,750.00
GP 500.00
BARANGAY : PACDAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
MARIA BASA ST REGIDOR PACDAL ST RR 650.00
PACDAL PARK CIRCLE IMM. CONCEP RR 800.00
REGIDOR ST SIAPNO PACDAL RD RR 850.00
SIAPNO RD BRIDGE PACDAL NOVICE RR 700.00
SIAPNO RD EXT PACDAL NOVITIATE END RR 650.00
GP 200.00
D.O. No. 52-89
BARANGAY : PADRE ZAMORA Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
P ZAMORA ST BERNABES P BURGOS CR 1,100.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
GP 300.00
BARANGAY : PHIL AM
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
RR 1,100.00
MARCOS HIWAY PHIL AM WORCHESTER RR 900.00
GP 300.00
BARANGAY : PINGET
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
PINGET ROAD B1 L1 13 B4 L16 RR 300.00
PINGET ROAD WAITING SHED PINSAO RR 500.00
GP 200.00
D.O. No. 52-89
BARANGAY : PINSAO PILOT PROJ Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
PINSAO PILOT PROJ RD LT TACAY PINSAO ELEM RR 500.00
PINSAO PILOT PROJ RD FROM SCHOOLSITE RR 300.00
GP 200.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
LONGLONG ROAD BILAG RR 500.00
PINSAO LONGLONG TO IRISAN RR 800.00
PINSAO PROPER CAMDAS RR 800.00
PUCAY ROAD PUCAY ROAD AND EXTN RR 800.00
TACAY ROAD SQ CHAPEL ABATS PROP RR 600.00
GP 200.00
BARANGAY : P M A
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
PMA PRESERVATION PMA GATE CY LIMIT RR 400.00
GP 200.00
BARANGAY : PRIVATE RD MAGSAYSAY

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
GP 500.00
D.O. No. 52-89
BARANGAY : QUEEEN OF PEACE Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
QUEEN OF PEACE RD PALMA CITY CAMP RD RR 900.00
QUIRINO HIGHWAY GAERLAN TO FERGUSON RR 750.00
CR 2,750.00
GP 500.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
GP 500.00
BARANGAY : RIZAL MONUMENT

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CHANUM OTEK ST RIZAL PARK ABANO CR 5,500.00
BARANGAY : SALUD MITRA

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
JUNGLETOWN GEN LUNA L WOOD RD RR 1,500.00
GP 500.00
D.O. No. 52-89
BARANGAY : SAN LUIS BALSIGAN Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
BALSIGAN ROAD J HIGHWAY S VICENTE RR 300.00
GP 250.00
BARANGAY : SAN LUIS VILLAGE

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
SAN ROQUE KM 2 VILLA RIVERA RR 600.00
SAN ROQUE VILL SUBD SN ROQUE VIL TO KM 2 RR 750.00
GP 200.00
BARANGAY : SAN VICENTE

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
SAN VICENTE RD KENNON TO DEAD END RR 500.00
GP 200.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
AGUINALDO DRIVE GREENWATER VIL RR 800.00
NORTHERN SIDE AGUINALDO OTHER LOTS RR 600.00
SOUTHERN SIDE AGUINALDO DAGSIAN RR 600.00
GP 200.00
D.O. No. 52-89
BARANGAY : SESSION ROAD Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
ALBERT ST GEN PACK LUNETA CUTOFF CR 4,000.00
GEN PACK RD GEN PARK HENRISON CR 6,750.00
LUNETA TO SESSION RD GEN PACK PINES HOTEL CR 4,000.00
BARANGAY : SLAUGHTER
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CR 1,750.00
CR 1,750.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
SOUTH DRIVE PATERNO TO PARK ROAD RR 3,000.00
GP 1,000.00
BARANGAY : SOUTH SANITARY CAMP

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
SANITARY CAMP RD SANITARY CP SEWER PT RR 750.00
SANITARY CAMP RD ALL ALONG ALLEN 80 RR 750.00
YAP ST YAP ST RR 750.00
GP 400.00
D.O. No. 52-89
BARANGAY : ST JOSEPH Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
M ROXAS ST M ROXAS ST RR 500.00
NAVY BASE RD L WOOD CALALILY DR RR 1,500.00
SIAPNO RD PARK CIRCLE BRIDGE RR 800.00
GP 350.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
STO ROSARIO SUBD N STO TOMAS DEAD END RR 350.00
GP 200.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
BALACBAC ROAD MARCOS TIERRA FIL RR 500.00
GP 200.00
BARANGAY : STO TOMAS SCHOOL SITE

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
GP 200.00
D.O. No. 52-89
BARANGAY : T ALONSO Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
RR 2,750.00
GP 500.00
BARANGAY : TABORA
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
M ROXAS QUISUMBING RIMANDO RR 1,500.00
M ROXAS ST MAGSAYSAY D BOSCO RR 1,500.00
GP 300.00
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
MALVAR ST QUISUMBING MALVAR ST RR 950.00
GP 250.00
BARANGAY : UPPER QUEZON HILL

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
QUEZON HILL ROAD JUNCT CATING ARANETA RR 600.00
GP 300.00
D.O. No. 52-89
BARANGAY : UPPER GEN LUNA Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
RR 1,500.00
GP 300.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
UPPER MAGSAYSAY AVE MAGSAYSAY VE QUIRINO CR 4,500.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
SACRED HEART SUBD RD GP ALLEN SUBD RDS RR 800.00
GP 300.00
BARANGAY : UPPER QUEEN MARY

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
QM ROAD QM RD I TO DEAD END RR 500.00
QM ROAD QM ROAD II RR 350.00
GP 250.00
D.O. No. 52-89
BARANGAY : UPPER ROCK QUARRY Effectivity Date 10-Feb-90
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
GP 200.00
BARANGAY : VICTORIA VILLAGE

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
QUEZON HILL QUEZON HILL DEAD END RR 500.00
GP 250.00

----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
CLASSI- INITIAL
----------------------------------------------- ------------------------------------------------ ----------------------- ---------------------
RIMANDO ROAD P GUEVARRA SALV ARMY RR 950.00
GP 250.00
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RDO NO. 5 – BAGUIO CITY
1. NO PREVIOUS SALE OF PROPERTY OF A PARTICULAR CLASSIFICATION.
WHERE IN THE APPROVED LISTING OF ZONAL VALUES (FOR VARIOUS

CLASSIFICATIONS OF REAL PROPERTY), NO VALUE HAS BEEN PRESCRIBED FOR A
PARTICULAR CLASSIFICATION, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASS OF
REAL PROPERTY LOCATED IN THE ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL
BE USED.
2. NO PREVIOUS SALE OF PROPERTY OF ANY CLASSIFICATION.
IN A BARANGAY WHERE NO SALE, EXCHANGE OF OTHER DISPOSITION OF LAND HAS

BEEN EFFECTED, THE APPROVED ZONAL VALUE OF A SIMILARLY SITUATED PROPERTY IN
AN ADJACENT BARANGAY OF SIMILAR CONDITIONS, SHALL BE USED.
3. DIVISION OF A BARANGAY.
IN THE EVENT THAT AN EXISTING BARANGAY IS DIVIDED INTO TWO OR MORE

BARANGAYS, THE ZONAL VALUES PRESCRIBED FOR THE EXISTING BARANGAY SHALL BE
USED FOR THE NEWLY CREATED BARANGAY.
4. COMMERCIAL.
ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/

BARANGAY/ZONE, THE USE OF WHICH ARE PREDOMINANTLY "COMMERCIAL" SHALL BE
CONSIDERED AS "COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION.
5. VALUES OF CONDOMINIUMS AND TOWNHOUSES.
IN DETERMINING OF ARRIVING AT THE ZONAL VALUES FOR CONDOMINIUMS AND

AND TOWNHOUSES, THE VALUE OF THE LAND AS WELL AS THE VALUE OF THE BUILDING
SHALL BE TREATED AS ONE, IF THE TITLE IS A CCT OR CONDOMINIUM CERTIFICATE OF
TITLE. HOWEVER, IF THE TITLE IS A TCT OR TRANSFER CERTIFICATE OF TITLE, LAND AND
IMPROVEMENTS SHALL BE GIVEN SEPARATE VALUES.
THE GROUND FLOOR OF A CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL

AND 20% OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO.
6. AREA FOR PRIORITY DEVELOPMENT (APD).

TO AS SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLURB). IF IT IS
UTILIZED FOR SOCIAL HOUSING, IT SHALL BE CERTIFIED AS SUCH BY THE PROPER
GOVERNMENT AGENCY B.G. PRESIDENTIAL COMMISION ON URBAN POOR (PCUP), NATIONAL
HOUSING AUTHORITY (NHA), ETC.
7. ZONAL VALUE OF FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF

ASSESSORS.

INTERNAL REVENUE TAXES PROVIDED THAT THE CAPITAL GAINS TAX FROM SALES,
EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY LOCATED IN BAGUIO CITY
CLASSIFIED AS CAPITAL ASSETS, INCLUDING "PACTO DE RETRO" SALES AND OTHER FORMS
OF CONDITIONAL SALES, BY INDIVIDUALS, ESTATES AND TRUSTS, SHALL BE TAXED AT THE
RATE OF 5% BASED ON THE GROSS SELLING PRICE, IF THE CONSIDERATION IS HIGHER
THAN THE ZONAL VALUES HEREIN ESTABLISHED.
PROVIDED HOWEVER THAT THE VALUE OF THE PROPERTY TO BE USED IN

COMPUTING ALL INTERNAL REVENUE TAXES SHALL BE (1) THE FAIR MARKET VALUE AS
DETERMINED BY THE COMMISSIONER OF INTERNAL REVENUE (I.E. ZONAL VALUES) OR
(2) THE FAIR MARKET VALUE AS SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL
AND CITY ASSESSORS, WHICHEVER IS HIGHER.
I-3/avd/vf

Zonal Value-Baguio City

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Zonal Value-Baguio City

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Republic of the Philippines

DEPARTMENT ORDER NO. 17-98

SUBJECT : IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL PROPERTIES

TO : All Internal Revenue Officers and Others Concerned.

This Order shall take effect immediately.

RESIDENTIAL LAND/CONDOMINIUM PRINCIPALLY DEVOTED TO HABITATION.

GENERAL PURPOSE RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA

VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT

CODE CLASSIFICATION CODE CLASSIFICATION

A1 Riceland Irrigated A26 Bamboo Land

BARANGAY : ANDRES DE BONIFACIO

BARANGAY : APUGAN LOAKAN

D.O. No. 17-98

BARANGAY : ATOK TRAIL

BARANGAY : BAGONG LIPUNAN

D.O. No. 17-98

BARANGAY : BAKAKENG NORTH SLU-SVP

BARANGAY : BAL MARCOVILLE

BARANGAY : BAYAN PARK PROPER

D.O. No. 17-98

BARANGAY : CABINET HILL TEACHER'S CAMP

D.O. No. 17-98

BARANGAY : CAMP ALLEN

BARANGAY : CAMP 6 AND 7

D.O. No. 17-98

BARANGAY : CAMPO SIOCO

BARANGAY : CENTRAL GUISAD

BARANGAY : CITY CAMP CENTRAL

D.O. No. 17-98

BARANGAY : COUNTRY CLUB

BARANGAY : CRESENCIA VILLAGE

BARANGAY : DIZON SUBD

D.O. No. 17-98

BARANGAY : EAST BAYAN PARK

BARANGAY : EAST QUIRINO HILL

D.O. No. 17-98

BARANGAY : GABRIELA SILANG

D.O. No. 17-98

BARANGAY : GIL PUYAT

BARANGAY : GREEN WATER

BARANGAY : GUISAD SURONG

D.O. No. 17-98

BARANGAY : HARRISON CLAUDIO

BARANGAY : HOLY GHOST EXT

BARANGAY : HOLY GHOST PROPER

D.O. No. 17-98

BARANGAY : IMELDA MARCOS

BARANGAY : IMELDA VILLAGE

D.O. No. 17-98

BARANGAY : KAYANG EXTENSION

BARANGAY : KAYANG HILLTOP

D.O. No. 17-98

BARANGAY : LEONILA HILL

BARANGAY : LIWANAG LOAKAN

D.O. No. 17-98

BARANGAY : LOURDES PROPER

BARANGAY : LOWER DAGSIAN

BARANGAY : LOWER MAGSAYSAY AVE

D.O. No. 17-98

BARANGAY : LOWER QUIRINO HILL

BARANGAY : LOWER ROCK QUARRY

D.O. No. 17-98