An Ordinance Prescribing the Revised Schedule of Fair Market Values of Real Property (Land Only) and Schedule of Values of Buildings and Other Improvements on New Constructions/Improvements and the Like Subject to All Legal and Existing Rules and Regulations

September 18, 2002 LAS PIAS CITY ORDINANCE NO. 563-02 AN ORDINANCE PRESCRIBING THE REVISED SCHEDULE OF FAIR MARKET VALUES OF REAL PROPERTY (LAND ONLY) AND SCHEDULE OF VALUES OF BUILDINGS AND OTHER IMPROVEMENTS ON NEW CONSTRUCTIONS/IMPROVEMENTS AND THE LIKE SUBJECT TO ALL LEGAL AND EXISTING RULES AND REGULATIONS Sponsored by: Honorable Councilors Henry C. Medina, Ruben C. Ramos Co-Sponsored by: Honorable Councilors Rogelio M. Alejandro, Perpetuo F. Camila, Oscar C. Pea, Berlin R. dela Cruz, Francis M. Fabian, Isabelo C. Gatbonton, Eduardo P. Lezarda, Restituto L. Martinez, Reynaldo B. Salvador, Mark Anthony G. Santos and Leonardo I. Suliguin, Jr. WHEREAS, the last General Revision of Fair Market Values for Land and Schedule of Values of Buildings and other improvements was in 1994, as per Municipal Ordinance No. 143-93, series of 1993 enacted on December 8, 1993; WHEREAS, Section 219 of Republic Act 7160, otherwise known as the Local Government Code of 1991 provides: "The Provincial, City or Municipal Assessor shall Undertake a General Revision of Real Property Assessments within Two (2) Years after the effectivity of the Code and Every Three (3) Years Thereafter"; WHEREAS, in compliance with the foregoing provision, the City Assessor has prepared the schedule of Fair Market Values for Land and Schedule of Values of Buildings and other Improvements and other classes of real property located within the jurisdiction of Las Pias City pursuant to the Local Assessment Regulations No. 1-92 issued by the Department of Finance; WHEREAS, although the City Government of Las Pias is mandated by law to conduct a General Revision of all Real Property Assessment, the City Assessor has deem it wise to conduct a Revision of Assessment on Land and Schedule of Values and Building and Improvements on New Constructions/Improvements only in order to lessen the burden of the taxpayers of Las Pias; WHEREAS, in view of the tremendous increase of the fair market values of real property in the City of Las Pias, particularly in more developed residential and commercial areas, the existing real property valuation approved in 1993 has become unrealistic, and there is now a need to amend the existing schedule as mandated by the Local Government Code of 1991; WHEREAS, the City of Las Pias, being widely known as the Cleanest and Greenest, the Most Managed and fastest growing City, the demand, pressure and obligation to continue and further improve the delivery of basic services in education, health, social services, public order and safety, environment protection, infrastructure and other similar services, compels the revision of property market values; WHEREAS, the City Assessor of Las Pias has prepared a Schedule of Fair Market Values for All Lands and Schedule of Values of Buildings and other improvements for new Constructions/Improvements and this was compared with, discussed and finally agreed upon with other City and Municipal Assessors of Paraaque, Makati, Muntinlupa, Pasay, Manila, Quezon City, Caloocan City, Las Pias, Taguig and Pateros, and a resolution was subsequently submitted to the City Council for enactment of an Ordinance; WHEREAS, it is a reality in life that a higher price is being paid for sustainable growth and development and prompt, effective delivery of education, health and other basic social services and its programs or infrastructure projects, and for the past years, the city government has shouldered these without unduly burdening its constituents. As the present administration plans and envisions to scale new heights of development, the city is calling upon its constituents to share with the social burden by paying additional imposition that will ultimately redound to the benefit of the people of Las Pias; NOW, THEREFORE: BE IT ORDAINED, AS IT IS HEREBY ORDAINED by the Sangguniang Panlungsod of Las Pias, in session assembled, as follows: SECTION 1. The Revised Schedule of Fair Market Values for Real Property (Land only) in the City of Las Pias, Schedule of Values of Building and other Improvements on New Constructions/Improvements, is hereby adopted and approved. SCHEDULE OF MARKET VALUE FOR THE DIFFERENT CLASSES OF COMMERCIAL, RESIDENTIAL AND AGRICULTURAL LANDS IN THIS CITY COMMERCIAL LANDS C-1 P6,000.00 C-2 5,000.00 C-3 2,000.00 C-4 1,500.00 RESIDENTIAL LANDS R-1 P3,000.00 R-2 1,500.00 R-3 1,300.00 R-4 1,100.00 R-5 1,000.00 R-6 800.00 R-7 500.00 AGRICULTURAL LANDS P200.00 Location, Avenue, Street, etc. 1994 Market Value per sq. meter 2003 Market Value per sq. meter Sub-Classification Coastal Road 3,000 6,000 C-1 All lots along Zapote-Alabang Rd. including from Francisco Motors to Zapote Bridge (National Road) 2,000 5,000 C-2 Aguilar Ave. 1,000 2,000 C-3 Marcos Alvarez Ave. 1,000 2,000 C-3 All lots along Naga Road 600 1,500 C-4 From Francisco Motors to P'que Boundary (National Road) 800 1,500 C-4 1 Ayala 800 3,000 R-1 2 Aguilar Compound (BF Resort) 700 1,500 R-2 3 Auburn Subd. New 1,500 R-2 4 BF Exec. VI 800 1,500 R-2 5 BF Int'l.-Ph. 4 & 5/Metrocor Southgate 800 1,500 R-2 6 BF Resort Village 800 1,500 R-2 7 Citadella Subd. 800 1,500 R-2 8 Donna Ville Subd. 800 1,500 R-2 9 Las Pias Royale Village 800 1,500 R-2 10 Manuela I & II 800 1,500 R-2 11 Philamlife Village 800 1,500 R-2 12 Pilar Executive 800 1,500 R-2 13 Pilar Village I, III, IV & V 800 1,500 R-2 14 Southland Subd./Estate 800 1,500 R-2 15 Southville Pillar Village New 1,500 R-2 16 URCI Townhomes 800 1,500 R-2 17 Venezia Homes (B.F. Resort) 800 1,500 R-2 18 Veraville Executive Townhomes 800 1,500 R-2 19 Veraville Townhomes Philam 800 1,500 R-2 20 Veraville Townhomes Villa Grande 800 1,500 R-2 21 Veraville Townhomes Villa Grande Classic 800 1,500 R-2 22 Veraville Townhomes Villa Grande Royale 800 1,500 R-2 23 Villa Felisa Subd. New 1,500 R-2 24 Woodridge Subd. 800 1,500 R-2 25 BF Almanza 700 1,300 R-3 26 BF Martinville Portion/Woodsrow 700 1,300 R-3 27 Camella Townhomes 700 1,300 R-3 28 Casimiro Townhomes 700 1,300 R-3 29 Casimiro Village I, II, III 700 1,300 R-3 30 DBP Almanza 700 1,300 R-3 31 Doa Purisima/Caseria Mariposa 700 1,300 R-3 32 Emapalico Homes 700 1,300 R-3 33 Las Pias Village 700 1,300 R-3 34 Meritville Subd. Pulanglupa 700 1,300 R-3 35 Monark Subd. 700 1,300 R-3 36 Moonwalk Village 700 1,300 R-3 37 Pilar Village II 700 1,300 R-3 38 Tierra Hermosa Phase 2 700 1,300 R-3 39 Veraville Richmond 700 1,300 R-3 40 Veraville Townhomes Manuela III/III-A 700 1,300 R-3 41 Villa Celina Subd. 700 1,300 R-3 42 Villa Jacinta Subd. 700 1,300 R-3 43 Azalea Homes 600 1,100 R-4 44 Bermuda Country 600 1,100 R-4 45 Camella Classic (Teresa Park) 600 1,100 R-4 46 Camella III, ABC & IV 600 1,100 R-4 47 Canaynay Court Subd. 600 1,100 R-4 48 Centraza Village 600 1,100 R-4 49 Citihomes Manuyo 600 1,100 R-4 50 Citi-lite/Metropolitan Classic Homes 600 1,100 R-4 51 Doa Matilde Subd. 600 1,100 R-4 52 Facoma Road 600 1,100 R-4 53 Fesan Court Subd. 600 1,100 R-4 54 Francel Subd. 600 1,100 R-4 55 Gatchalian Subd. 600 1,100 R-4 56 Greenview Subd. 600 1,100 R-4 57 Manila Garden Village 600 1,100 R-4 58 Manuela III, IV, V 600 1,100 R-4 59 Olivarez & Guevarra Subd. Manuyo 600 1,100 R-4 60 San Isidro Subd. 600 1,100 R-4 61 Sta. Cecilia Village 600 1,100 R-4 62 Teresa Park Subd. 600 1,100 R-4 63 Tuazon Subd. 600 1,100 R-4 64 VAA-BF International 600 1,100 R-4 65 VAA Homes II (Sta. Cecilia) 600 1,100 R-4 66 VAA Homes III 600 1,100 R-4 67 Veraville I & I-A 600 1,100 R-4 68 Villa Fidela/Villa Eusebia 600 1,100 R-4 69 2nd Reyville Subd. 500 1,000 R-5 70 Agro Homes Subd. 500 1,000 R-5 71 Aguilar Compound (PLDT) 500 1,000 R-5 72 Angela Village 500 1,000 R-5 73 Bautista Compound Talon 500 1,000 R-5 74 Belisario Subd. 500 1,000 R-5 75 Camella Homes I & II 500 1,000 R-5 76 Country Homes Subd. 500 1,000 R-5 77 Doa Cristeta Subd. 500 1,000 R-5 78 Doa Julita Subd. 500 1,000 R-5 79 Doa Paz Subd. 500 1,000 R-5 80 Ecotrend Subd. 500 1,000 R-5 81 Equitable Village 500 1,000 R-5 82 Golden Gate Subd. 500 1,000 R-5 83 Goodyear Park Subd. 500 1,000 R-5 84 Happyville Subd. 600 1,000 R-5 85 Holy Family Subd. 500 1,000 R-5 86 Jarn Compound Marcos Alvarez 500 1,000 R-5 87 Manila Times Village 500 1,000 R-5 88 Mapayapa Village 500 1,000 R-5 89 Metrocor Subd. Marcos Alvarez 500 1,000 R-5 90 Mother Earth Subd. 500 1,000 R-5 91 Pag-ibig sa Las Pias Talon 500 1,000 R-5 92 Pamplona Park Subd. 500 1,000 R-5 93 Perpetual Village/F.E. De Castro Subd. 500 1,000 R-5 94 Rainbow Village 500 1,000 R-5 95 Remarville Subd. 500 1,000 R-5 96 Royal South Subd. 500 1,000 R-5 97 San Antonio Valley 17 Talon 500 1,000 R-5 98 San Beda Subd. 500 1,000 R-5 99 San Francisco del Monte Almanza 500 1,000 R-5 100 Santos Homes 500 1,000 R-5 101 Santos Village 500 1,000 R-5 102 St. Joseph Subd. Almanza 500 1,000 R-5 103 St. Michael Subd. 500 1,000 R-5 104 Sta. Cristina Subd. 500 1,000 R-5 105 Sterlinglife Homes 500 1,000 R-5 106 Talon Village 500 1,000 R-5 107 Veraville Townhomes Alegria 500 1,000 R-5 108 Veraville Homes III & III-A Talon 500 1,000 R-5 109 Veraville Townhomes Classic, Fremont Talon 500 1,000 R-5 110 Veraville Townhomes I 500 1,000 R-5 111 Veraville Townhomes III/III-A Pamplona 500 1,000 R-5 112 Verdant Acres Subd. 500 1,000 R-5 113 Vergonville Subd. 500 1,000 R-5 114 Villa Luningning Subd. 500 1,000 R-5 115 Admiral Park Subd. 400 800 R-6 116 Airmens Village 400 800 R-6 117 Aristocrat Subd. 400 800 R-6 118 Arrow Textile Subd. 400 800 R-6 119 Balagtas St. 400 800 R-6 120 Bayani Subd. 400 800 R-6 121 Burgos St. 400 800 R-6 122 Camella III-D, VI 400 800 R-6 123 Carmencita Village 400 800 R-6 124 Castillo Park Subd. 400 800 R-6 125 Crismarcel Subd. 400 800 R-6 126 DBP Pulanglupa 400 800 R-6 127 Del Nor Subd. 400 800 R-6 128 Dela Cruz Compound (Goldengate Subd.) 400 800 R-6 129 Dela Cruz Compound Talon 400 800 R-6 130 Doa Josefa Subd. 400 800 R-6 131 Doa Leoncia Subd. 400 800 R-6 132 Golden Acres Subd. 400 800 R-6 133 Gomez St. 400 800 R-6 134 Great Plain Subd. 400 800 R-6 135 Greymarville Subd. 400 800 R-6 136 Guinto Park Subd. 300 800 R-6 137 Hansuyin Subd. 400 800 R-6 138 Ibayo ng Naga (St. Joseph Subd.) 300 800 R-6 139 Kaunlaran Subd. Pamplona 300 800 R-6 140 Mangahan/Inang Maria/Bondoc Compd. Pamplona 300 800 R-6 141 Manila Doctors Village 400 800 R-6 142 Manuela Homes (Greenvalley)/Christianville 400 800 R-6 143 Martinville Subd. 400 800 R-6 144 Mayuga Compound/GM Homes Almanza 400 800 R-6 145 Medina Compound/Lazo Compd. Almanza 400 800 R-6 146 Mikesell Subd. 400 800 R-6 147 Paraiso Subd. 400 800 R-6 148 Paramount Subd. 400 800 R-6 149 Patricia Homes 400 800 R-6 150 Pelayo Subd. 400 800 R-6 151 Philips Park Subd. 400 800 R-6 152 San Antonio Valley 7 Pulanglupa 400 800 R-6 153 San Francisco St. 400 800 R-6 154 San Jose St. 400 800 R-6 155 Sihanouk Subd. 400 800 R-6 156 Soldiers Hills Subd. 400 800 R-6 157 South Rich Golden Acres Subd. 400 800 R-6 158 St. Joseph Compound Pamplona 400 800 R-6 159 St. Joseph Subd. Pulanglupa 400 800 R-6 160 St. Mary's Subd. 300 800 R-6 161 Sta. Scholastica Subd. 400 800 R-6 162 T.S. Cruz Subd. 400 800 R-6 163 Villa Isabelita Subd. 300 800 R-6 164 Villanueva Compound Almanza 400 800 R-6 165 Zamora St. (Hilabel) 400 800 R-6 166 Balite St. 300 500 R-7 167 Bernabe Compound 300 500 R-7 168 Buencamino Subd. 300 500 R-7 169 CAA Compound 300 500 R-7 170 Christian Habitat Talon 300 500 R-7 171 Culasi/Tungtong/Dalig 300 500 R-7 172 EMMAUS/Sto. Nio 300 500 R-7 173 Evergreen Homes Tramo 300 500 R-7 174 Factor Compound 300 500 R-7 175 Gabriel Compound 300 500 R-7 176 Gloria Compound 300 500 R-7 177 Habitat Pulanglupa 300 500 R-7 178 Ledonio Subd. 300 500 R-7 179 Lopez Compound Manuyo 300 500 R-7 180 Lozada Compound (Naga Road) 300 500 R-7 181 Madrigal Compound Manuyo 300 500 R-7 182 Medina Compound (Everlasting) 300 500 R-7 183 Medina Compound Talon 300 500 R-7 184 Miranda Compound 300 500 R-7 185 MRR-Tramo Lines 300 500 R-7 186 Orchard Pulanglupa 300 500 R-7 187 Sultana Compound 300 500 R-7 188 Villa Pangarap 300 500 R-7 INDUSTRIAL LAND All values applicable to commercial lands shall also apply to all industrial lands. AGRICULTURAL LAND All agricultural lands shall be valued at P200.00/sq. meter. IDLE LAND Idle lands as defined under R.A. No. 7160 shall be subject to 5% additional tax. STANDARD DEPTH (1) For Residential Lands = 20 meters (2) For Commercial/Industrial Lands = 30 meters CORNER INFLUENCE (1) For Residential Lands = 10% (2) For Commercial/Industrial Lands = 10% SUB-CLASSIFICATION CRITERIA I. COMMERCIAL LANDS: Commercial I 1. Where the highest and best choice land for trading and commercial center in the city is located; 2. Where the highest commercial land value in the city is located; 3. Located along major thoroughfare in the city; 4. Where vehicular and pedestrian traffic flows are exceptionally busy; 5. Where all facilities for trading, commercial, and business activities are available and easily accessible: CAIHTE a. Water and electrical power supply are available and abundant; b. Telephone lines and other means of communication are accessible; c. Good weathered roads, concrete or asphalt are complete with curbs and gutters, catch basins, manhole, and underground drainage; d. Parking areas are available. Commercial II 1. Same as commercial I of commercial land; 2. Command lesser value than commercial I of commercial land. Commercial III 1. Same as commercial II of commercial land; 2. Command lesser value than commercial II of commercial land. Commercial IV 2. n Located along major thoroughfare in the city; 3. Within the proximity of the trading and commercial center in the city; 4. Where trading, commercial, and business activities in the city are considerably high but fall short of that commercial III of commercial land; 5. Where vehicular and pedestrian traffic flows are considerably busy but fall short from that of commercial III of commercial land; 6. Where semi-concrete trading, commercial or business buildings are situated; 7. Where all the facilities for trading, commercial, and business activities are adequately available and accessible but fall short from that of commercial III. II. RESIDENTIAL LANDS: Residential I 1. Where exclusive and ideal residential land areas in the city are located; 2. Where first class and high grade residential houses exclusive for single family dwelling is predominant; 3. Where a guaranteed bond is required in order to construct a house within a specified period from the date of purchase; 4. Strategically located toward the trading, commercial, business centers in the city and other neighboring municipalities and cities; 5. Where all the facilities for a first class residential land areas are available and easily accessible, such as: a. Well maintained all weather concrete roads, complete with curbs and gutters, catch basins, manhole, and underground drainage; b. Water and electricity are abundant and easily accessible; c. Well maintained peace and order in the community thorough the homeowner's owned security force; d. Telephone lines and other means of communications are available and accessible; e. A clubhouse for the exclusive use of the homeowners. 6. Located along major thoroughfare in the city, where transportation facilities are easily accessible and regular to all points towards the trading, commercial, and business centers in the city and neighboring municipalities; 7. Where the highest residential land value commands the highest price in the city. Residential II 1. Located next to residential I; 2. Same as residential I, but command lesser value than residential I due to some factors, such as: a. A little farther from major thoroughfare in the city; b. A newly developed residential subdivision. Residential III 1. Located next to residential II; 2. Same as residential II, but command lesser value than residential II due to same factors, such as: a. A newly developed residential subdivision; b. That the lot sizes/areas are much lesser that those of residential II; c. Where the minimum construction cost of improvements is lesser than those of residential II. Residential IV 1. Same as residential III, but it commands lesser land value than those of residential III due to some factors, such as: a. Located along secondary thoroughfare in the residential area in the city which is fast becoming a site for commerce and industry; b. Located within the proximity of the Government Offices; c. All weather concrete/asphalt roads complete with curbs and gutters; d. Water and electrical facilities are available; e. Telephone lines and other communication are accessible. Residential V 1. Command a lesser value than those of residential IV due to some factors, such as: a. An old existing subdivision where almost all of the lots were already occupied; b. Where semi-high and average residential houses are situated; c. Quite distant from main thoroughfare; d. Where the telephone and other communication facilities are available; e. Water and electricity are available and accessible. Residential VI 1. Same as residential V but commands a lesser value. Residential VII 1. Located mostly on a high density populated area in the city; 2. Where average and low grade residential buildings are predominantly situated; 3. For subdivision, mostly far from trading and commercial centers in the city; 4. Concrete/asphalt roads; 5. Where source of water are mostly from pumps. GENERAL PROVISIONS 1. As far as practicable, this schedule of base market value shall be controlling, but where the property to be assessed is of kind not classified in this schedule or any kind for which a value is not herein fixed, it shall be appraised at the current and fair market value, independent of this schedule. 2. As general rule, 100% base value per square meter for urban (commercial, industrial and residential) lands shall be applied to all within the first strip of 40 meters on commercial and residential section within 50 meters on industrial zone fronting asphalted or concrete streets or roads. The foregoing rule shall not apply to residential and commercial subdivisions. 3. Real Property shall be classified, valued and assessed on the basis of its actual use regardless of where located, whoever owns it, and whoever uses it. 4. Land beyond the standard depth of 25 meters for residential land 30 meters for commercial land and 50 meters for industrial land shall be valued 80% for the second strip, 60% for the third strip and 40% of the base value for the remaining area. Provided, however, that in case a parcel of land abutting two streets or roads on two sides with different base values, the stripping and valuation thereof shall be based on the principal street or road with the higher base value, but in no case shall the value of the last strip be lower than the value provided for the other street. 5. A reduction of 10% shall be applied from the base value fixed for lands along gravel, earth or dirt and proposed street or road. In similar manner, if the street or road or section thereof is subsequently improved or constructed, the appraised and assessment of the same shall be adjusted accordingly. 6. For low and sunken areas of the land, a reduction from the base value per square meter may be allowed due to the cost of filling and compaction to bring the same at par with the adjoining developed lots. Provided, however, that such reduction will, in no case exceed 30% of the base value thereof. 7. Adjustment value for frontage shall be added to the valuation of all commercial lots derived by multiplying the length of frontage in linear meter by 50% of the unit base value thereof. The frontage value shall then be added to the value obtained by multiplying the areas by the rate as above stated. 8. Corner influence value of 10% of the base value shall be added to the valuation of lots situated at the corner of two streets or roads. Provided, however, that if the streets or roads have different base values, the higher base value shall be used in the computation thereof. 9. Vacant or idle land located in a purely residential area shall be classified as residential. If such land is located in purely commercial area, the same shall be classified as commercial. If located in a purely industrial area, the vacant or idle land shall be classified as industrial. Provided, however, that if there is no predominant use, the zoning ordinance shall be used. 10. Roads or streets in urban subdivisions, unless already donated and turned over to the government, shall be listed separately as taxable in the name of the subdivision owners, and shall be valued uniformly at 10% of the base value applicable to the particular area where they are located. The assessment level that should be applied must conform with the classification of the area. 11. For land to be classified as agricultural, more than 10% of the area must be planted or used in the cultivation or production of agricultural products. 12. Parks and open spaces shall be valued at 10% of the base value applicable to the particular areas where they are located, and shall utilize the assessment level for the particular classification. 13. Private drainages, canals or creeks shall be valued at 20% of the base value applicable in the area, and 20% assessment level shall be applied. 14. Interior lots shall be valued 80% of the base value of the lots fronting a street or road in that particular area. All other interior lots shall be valued in accordance with Rule 3 thereof. 15. All undeveloped parcels of land shall have 70% of the base value of the developed or improved lots located in that area. 16. Valuation of lands defined as Special Class under Par. D, Section 218, Republic Act 7160 as amended, shall be based on the applicable unit value for residential, commercial or industrial lands as fixed in the schedule for the area where such land is located. 17. In the case of agricultural lands convertible into urban or subdivision lands in the future, it shall be classified and assessed as agricultural or undeveloped residential or commercial or industrial lands. 18. In case of machineries, the principle of Replacement Cost New Less Depreciation shall be observed where RCNLD equals Original Multiplied by Dollar Exchange rate during the year of assessment over Dollar Exchange rate during the year of acquisition and multiplied by Remaining Economic Life over Total Economic Life. 19. Subject to the Provisions of the foregoing rules, the appraisal and assessment of lands shall further be governed by the rules and regulations provided for under Assessment Regulations No. 3-75 dated February 10, 1975, Assessment Regulations No. 7-77 dated July 25, 1977, and lately by Assessment Regulations No. 1-92 dated October 6, 1992 of the Department of Finance. SCHEDULE OF UNIT VALUES OF BUILDINGS AND OTHER IMPROVEMENTS (pesos per square meter) TYPE 1. RESIDENTIAL CONDOMINIUM 2. COMMERCIAL CONDOMINIUM 3. HOTEL 4. CONVENTION HALL 4a. AUDITORIUM 4b. CLUBHOUSE 4c. THEATER 1994 2003 1994 2003 1994 2003 1994 2003 I-A 8,560-8,860 10,700-11,000 8,160-8,400 10,200-10,500 8,000-8,240 10,000-10,300 7,840-8,080 9,800-10,100 I-B 8,000-8,240 10,000-10,300 7,600-7,840 9,500-9,800 7,440-7,780 9,300-9,600 7,280-7,520 9,100-9,400 I-C 7,440-7,680 9,300-9,600 7,040-7,280 8,800-9,100 6,880-7,120 8,600-8,900 6,720-6,960 8,400-8,700 II-A 6,720-6,960 8,400-8,700 6,320-6,560 7,900-8,200 6,160-6,400 7,700-8,000 6,000-6,240 7,500-7,800 II-B 6,160-6,400 7,700-8,000 5,760-6,000 7,200-7,500 5,600-5,840 7,000-7,300 5,440-5,680 6,800-7,100 II-C 5,600-5,840 7,000-7,300 5,200-5,440 6,500-6,800 5,040-5,280 6,300-6,800 4,880-5,120 6,100-6,400 III-A III-B III-C III-D III-E TYPE 5. HOSPITAL 6. APARTELLE 6a. APARTMENT BUILDING 7. OFFICE BLDG. 7a. BANKS 8. CATHEDRAL 8a. CHURCH 8b. CHAPEL 1994 2003 1994 2003 1994 2003 1994 2003 I-A 7,680-7,920 9,600-9,900 7,520-7,760 9,400-9,700 7,280-7,520 9,100-9,400 7,040-7,280 8,800-9,100 I-B 7,120-7,360 8,900-9,200 6,960-7,200 8,700-9,000 6,720-6,960 8,400-8,700 6,480-6,720 8,100-8,400 I-C 6,560-6,800 8,200-8,500 6,400-6,640 8,000-8,300 6,160-6,400 7,700-8,000 5,920-6,160 7,400-7,700 II-A 5,840-6,080 7,300-7,600 5,680-5,920 7,100-7,400 5,440-5,680 6,800-7,100 5,200-5,440 6,500-6,800 II-B 5,280-5,520 6,600-6,900 5,120-5,360 6,400-6,700 4,880-5,320 6,100-6,400 4,640-4,880 5,800-6,100 II-C 4,720-4,960 5,900-6,200 4,560-4,800 5,700-6,000 4,320-4,560 5,400-5,700 4,080-4,320 5,100-5,400 III-A 3,760-4,000 4,700-5,000 3,520-3,760 4,400-4,700 III-B 2,960-3,200 3,700-4,000 III-C 2,400-2,640 3,000-3,300 III-D III-E TYPE 9. RESTAURANT 10. FUNERAL PARLOR 11. SCHOOLS 12. ONE FAMILY DWELLING 1994 2003 1994 2003 1994 2003 1994 2003 I-A 6,720-6,960 8,400-8,700 6,320-6,560 7,900-8,200 6,160-6,400 7,700-8,000 6,080-6,320 7,600-7,900 I-B 6,160-6,400 7,700-8,000 5,760-6,000 7,200-7,300 5,600-5,800 7,000-7,300 5,520-5,760 6,900-7,200 I-C 5,600-5,840 7,000-7,300 5,200-5,440 6,500-6,800 5,040-5,280 6,300-6,600 4,960-5,200 6,200-6,500 II-A 4,880-5,120 6,100-6,400 4,480-4,720 5,600-5,900 4,320-4,660 5,400-5,700 4,240-4,480 5,300-5,600 II-B 4,820-4,560 5,400-5,700 3,920-4,160 4,900-5,200 3,760-4,000 4,700-5,000 3,680-3,920 4,600-4,900 II-C 3,760-4,000 4,700-5,000 3,360-3,600 4,200-4,500 3,200-3,440 4,000-4,300 3,120-3,360 3,900-4,200 III-A 3,200-3,440 4,000-4,300 2,800-3,040 3,500-3,800 2,640-2,880 3,300-3,600 2,560-2,800 3,200-3,500 III-B 2,400-2,880 3,300-3,600 2,240-2,480 2,800-3,100 2,080-2,320 2,600-2,900 2,000-2,240 2,500-2,800 III-C 2,080-2,320 2,600-2,900 1,520-1,760 1,900-2,200 1,440-1,680 1,800-2,100 III-D 1,520-1,760 1,900-2,200 880-1,120 1,100-1,400 III-E TYPE 13. GASOLINE STATION 14. DUPLEX DWELLING 14a. TOWNHOUSE 15. CARPARK BUILDING 16. SUPERMARKET 16a. SHOPPING BUILDING 1994 2003 1994 2003 1994 2003 1994 2003 I-A 6,000-6,240 7,500-7,800 5,840-6,080 7,300-7,600 5,760-6,000 7,200-7,500 5,680-5,920 7,100-7,400 I-B 5,440-5,680 6,800-7,100 5,280-5,520 6,600-6,900 5,200-5,440 6,500-6,800 5,120-5,360 6,400-6,700 I-C 4,880-5,120 6,100-6,400 4,720-4,960 5,900-6,200 4,640-4,880 5,800-6,100 4,560-4,800 5,700-6,000 II-A 4,160-4,400 5,200-5,500 4,080-4,320 5,100-5,400 4,000-4,240 5,000-5,300 3,920-4,160 4,900-5,200 II-B 3,600-3,840 4,500-4,800 3,520-3,760 4,400-4,700 3,440-3,680 4,300-4,600 3,360-3,600 4,200-4,500 II-C 3,040-3,280 3,800-4,100 2,960-3,200 3,700-4,000 2,880-3,120 3,600-3,900 2,800-3,040 3,500-3,800 III-A 2,480-2,720 3,100-3,400 2,400-2,640 3,000-3,300 III-B 1,920-2,160 2,400-2,700 1,840-2,080 2,300-2,600 III-C 1,360-1,500 1,700-2,000 1,280-1,520 1,600-1,900 III-D III-E TYPE 17. MOTEL 18. ACCESSORIA OR ROWHOUSE 19. COLD STORAGE 20. GYMNASIUM 20a. RECREATIONAL BUILDING 20b. COCKPIT 1994 2003 1994 2003 1994 2003 1994 2003 I-A 5,600-5,840 7,000-7,300 5,520-5,760 6,900-7,200 5,440-5,680 6,800-7,100 5,360-5,600 6,700-7,000 I-B 5,040-5,280 6,300-6,600 4,960-5,200 6,200-6,500 4,880-5,120 6,100-6,400 4,800-5,040 6,000-6,300 I-C 4,480-4,720 5,600-5,900 4,400-4,610 5,500-5,800 4,320-4,560 5,400-5,700 4,240-4,480 5,300-5,600 II-A 3,840-4,080 4,800-5,100 3,760-4,000 4,700-5,000 3,680-3,920 4,600-4,900 3,600-3,840 4,500-4,800 II-B 3,280-3,520 4,100-4,400 3,200-3,440 4,000-4,300 3,120-3,360 3,900-4,200 3,040-3,280 3,800-4,100 II-C 2,720-2,960 3,400-3,700 2,640-2,880 3,300-3,600 2,560-2,800 3,200-3,500 2,480-2,720 3,100-3,400 III-A 2,320-2,560 2,900-3,200 2,240-2,480 2,800-3,100 2,080-2,240 2,600-2,800 III-B 1,760-2,000 2,200-2,500 1,680-1,840 2,100-2,300 III-C 960-1,360 1,700-1,900 1,360-1,520 1,700-1,900 III-D III-E TYPE 21. BOARDING HOUSE 21a. CONVENT 21b. DORMITORY 22. HANGAR 22a. INDUSTRIAL BUILDING 23. ACCESSORY BLDG. LAUNDRY GUARDHOUSE SERVANT'S QTR 24. MARKET 1994 2003 1994 2003 1994 2003 1994 2003 I-A 5,820-5,520 6,600-6,900 5,200-5,440 6,500-6,800 4,960-5,200 6,200-6,500 4,880-5,120 6,100-6,400 I-B 4,720-4,960 5,900-6,200 4,640-4,880 5,800-6,100 4,400-4,640 5,500-5,800 4,320-4,560 5,400-5,700 I-C 4,160-4,400 5,200-5,500 4,080-4,320 5,100-5,400 3,840-4,080 4,800-5,100 3,760-4,000 4,700-5,000 II-A 3,520-3,760 4,400-4,700 3,440-3,680 4,300-4,600 3,200-3,440 4,000-4,300 3,120-3,360 3,900-4,200 II-B 2,960-3,200 3,700-4,000 2,880-3,120 3,600-3,900 2,640-2,880 3,300-3,600 2,560-2,800 3,200-3,500 II-C 2,400-2,640 3,000-3,300 2,320-2,560 2,900-3,200 2,080-2,320 2,600-2,900 2,000-2,320 2,500-2,800 III-A 2,000-2,160 2,500-2,700 1,920-2,080 2,400-2,600 1,600-1,760 2,000-2,200 1,520-1,680 1,900-2,100 III-B 1,680-1,840 2,100-2,300 1,600-1,760 2,000-2,200 1,280-1,440 1,600-1,800 1,200-1,360 1,500-1,700 III-C 1,360-1,520 1,700-1,900 1,280-1,440 1,600-1,800 960-1,120 1,200-1,400 880-1,040 1,100-1,300 III-D III-E TYPE 25. FACTORY 26. WAREHOUSE 27. OPEN SHED 28. SWIMMING POOL PER CUBIC METER 1994 2003 1994 2003 1994 2003 1994 2003 I-A 4,560-4,800 5,700-6,000 4,400-4,640 5,500-5,800 3,520-3,680 4,400-4,600 3,200-3,600 4,000-4,500 I-B 4,000-4,240 5,000-5,300 3,840-4,080 4,800-5,100 3,120-3,280 3,900-4,100 I-C 3,440-3,680 4,300-4,600 3,280-3,520 4,100-4,400 2,720-2,880 3,400-3,600 II-A 2,800-3,040 3,500-3,800 2,640-2,880 3,300-3,600 2,240-2,400 2,800-3,000 II-B 2,240-2,480 2,800-3,100 2,080-2,320 2,600-2,900 1,840-2,000 2,300-2,500 II-C 1,680-1,920 2,100-2,400 1,520-1,760 1,900-2,200 1,440-1,600 1,800-2,000 III-A 1,280-1,440 1,600-1,800 1,200-1,360 1,500-1,700 1,120-1,280 1,400-1,600 III-B 960-1,120 1,200-1,400 880-1,040 1,100-1,300 800-960 1,000-1,200 III-C 640-800 800-1,000 560-720 700-900 480-640 600-800 III-D III-E SCHEDULE OF VALUES FOR BUILDING AND OTHER IMPROVEMENTS All improvements consisting of buildings and other structure shall be valued at its current and fair market value on the basis of the herein schedule of unit building to their use and construction characteristics and unit value established for its class and sub-class together with the set of addition and reduction factor. A. The following kinds of buildings are hereby established: 1. RESIDENTIAL CONDOMINIUM individual ownership of a unit in a multi-unit structure (as an apartment building). 2. COMMERCIAL CONDOMINIUM joint control of unit affairs vested in two or more units (as in commercial building). 3. HOTEL a building with more than fifteen (15) sleeping rooms, usually occupied singly, where transients are provided temporarily lodging with or without meals and where no provisions for cooking in any individual suite. 4. CONVENTIONAL HALL a large room for assembly, usually equipped with seats. DETACa 4a. AUDITORIUM a room, hall or building used for lectures, speeches, concerts, etc. 5. HOSPITAL a building or institution where sick or injured persons are given medical or surgical care. 6. APARTMENT BUILDING designed for dwelling of four or more families, living independently of one another and going their household chores independently in their particular premises with one (1) or more common entrances. 7. OFFICE BUILDING a building mainly for stores and/or offices. 7a. BANK an establishment for the custody, loan, exchange or issue of money, extension of credit and for facilitating the transmission of funds by drafts or bills of exchange. 8. CATHEDRAL a church that contains the official throne of the bishop and that is the principal church of the diocese. 8a. CHURCH a building set apart for public especially Christian worship. 8b. CHAPEL a building or portion of a building or institution (as a palace, hospital, college, etc.) as part for private devotion and private religious services. 9. RESTAURANT an establishment where refreshments or meals may be procured by public, a public eating house. 10. FUNERAL PARLORS a building pertaining to or befitting a funeral, a place where funeral services are rendered. 11. SCHOOL a building or group of buildings in which educational activities and instructions for learning are conducted. 12. ONE FAMILY DWELLING a detached building for exclusive use by one (1) family. 13. GASOLINE STATION a place for the sale of gasoline, oil, services, etc. for motor vehicles. 14. DUPLEX DWELLING a detached building designed for use by two families living independently from each other. 15. CAR PARK BUILDING a building designed to keep motor vehicles; an area set for motor vehicles where it can be left temporarily. 16. SUPERMARKET a large good store in which shoppers serve themselves from open shelves and pay for their purchase at the exit. 17. MOTEL a lodging house with a garage composed of several independent living sleeping quarter. 18. ACCESSORIA OR ROW HOUSE a one or two storey building divided into a row or independent entrances for each unit (a three storey of this may be classified as an apartment for appraisal purposes). 19. COLD STORAGE a building designed for storage of perishable food, etc. 20. GYMNASIUM a building containing appropriate space and equipment for various indoor sports activities associated with a program or physical education and typically including spectator accommodation lockers and shower rooms, a swimming pool, offices, and classrooms. 20a. RECREATIONAL BUILDING a building which house any form of play, amusement or relaxation used for this purpose as games, sports, hobbies, reading, etc. 20b. COCKPIT a place for cockfighting. 21. BOARDING HOUSE (Dormitory) a house containing one (1) or more sleeping rooms, accommodating several boarders with centralized toilet and bathroom provided with lodging and meals for fixed sum, paid by month of week, in accordance with previous arrangements. 21a. LODGING HOUSE a building containing not more than fifteen (15) sleeping rooms with centralized toilet and bathroom where lodging is provided with fixed compensation. 21b. CONVENT a building used as home of nuns. 22. HANGAR a shed or other shelter especially designed to house an aircraft. 22a. INDUSTRIAL BUILDING a building designed for engaged in any branch or trade, business, production or manufacture. 23. ACCESSORY BUILDING as it implies. 24. MARKET a building where goods and commodities especially provisions or livestock are shown for sale usually with stalls or booths for various dealers. 25. FACTORY a building or collection of buildings usually with equipments and machineries for the manufactured of goods. 26. WAREHOUSE a building mainly used for deposit and storage, of goods, wares, etc. 27. OPEN SHED a large, strongly built, barn-like or hanger-like structure, used for storage, with open front or sides. 28. SWIMMING POOLS an artificially created pool or tank either indoors or outdoors, designed for swimming. 29. COMMERCIAL COMPLEX BUILDING a combination of different kinds of buildings, construction design and uses integrated as a whole, where variety of goods, services and facilities for rents/sale are offered, such as shopping building, theaters and recreational facilities. Example are the likes of SM City, SM Centerpoint, Robinson Galleria, SM Megamall, etc. For purposes of computation of the building cost (Current and Fair Market Value) determine the construction, designs and used of each portion of the building and apply the established schedule of value for each uses. B. The following are the standard specification in addition to structural specification of buildings: 1. EXTERNAL WALLS a. On concrete or hollow blocks (cement, ceramic, or adobe) with mortar finishing painted with locally manufactured paints. b. Double walled portion of tanguile or lauan plywood or its equivalent, painted or varnished with locally manufactured paints or varnish. 2. CEILING a. Plain cement ceiling painted with locally made paints beneath concrete floors. b. Beneath wooden floor roof framing tanguile or lauan plywood, painted with locally made paints. 3. DOORS a. Exterior Tanguile, lauan or its equivalent ordinary finished panel. b. Interior Tanguile, lauan plywood flush type. 4. WINDOWS a. For type I, II, and III-A buildings, simple design steel glass with iron grilles. b. For type III-B, and III-C and III-D wood glass. c. For type II-E and III-E wood capiz. 5. FLOORING a. On fill and slag floor cement finish. b. For type II down to III-B kiln dried tanguile or lauan. c. Other type sun dried. 6. ELECTRICAL AND PLUMBING Philippines made materials and fixtures. 7. TOILET and BATH same as above. Wainscotting 1.50 meters high, locally manufactured white tiles. Toilet and bath for the first 60 sq.m. of floor area or for every two (2) bedrooms of more or less twelve (12) sq.m. each. TYPES OF BUILDINGS I. REINFORCED CONCRETES: A. Structural steel and reinforced concrete columns, beams, the rest same as I-B. B. Columns, beams, wall, floors and roofs all reinforced concrete. C. Same as 'B' but walls are hollow blocks reinforced concrete or tiles roofings. II. MIXED CONCRETE: A. Concrete columns, beams and walls but wooden floor joists, flooring and roof framing and G.I. roofings: even if walls are in CHB. Kitchen T & B are in reinforced concrete slabs. B. Concrete columns and beams but hollow block walls and G.I. roofings. C. Concrete columns and wooden beams, hollow blocks walls, wooden floor joists, floor and roof framing and G.I. roofing and second floor wooden walls. III. STRONG MATERIALS: A. First group structural framings, flooring, walls and G.I. roofing. B. First group wooden structural framings, flooring, walls on the first floor, and tanguile walls on the second floor and G.I. roofings. C. First group wooden posts, ginders, girts, window sills and heads, apitong floor joists and roof framing, tanguile floor, and sidings and G.I. roofing. D. Third group wooden structural framings, flooring and sidings, and G.I. roofing. E. Same as "D" but structural members are substandard. EXTRA ITEMS AS COMPONENT PARTS OF BUILDING: 1. Carport 30% of the Base Unit Value 2. Mezzanine 60% of Base Unit Value 3. Porch 40% of Base Unit Value 4. Balcony 45% of Base Unit Value 5. Garage 45% of Base Unit Value 6. Terrace: Covered 35-40% of Base Unit Value Open 20-40% of Base Unit Value 7. Deck Roof: Covered 60% of Base Unit Value Open 30% of Base Unit Value 8. Basement: Residential 70% of Base Unit Value High Rise-Bldg. plus 20% of Base Unit Value 9. Pavement: Tennis Court 300-600 sq. meter Concrete: 10 cm. thick 150 per sq. meter 15 cm. thick 210 per sq. meter 20 cm. thick 270 per sq. meter Asphalt: 1 course 140 per sq. meter 2 course 180 per sq. meter 3 course 240 per sq. meter 10. Floor Finishes: a. Marble Slabs 100-500 per sq. meter b. Marble Tiles 280-320 per sq. meter c. Crazy Cut Marbles 250 per sq. meter d. Granolithic 220 per sq. meter e. Narra 240 per sq. meter f. Yacal 240 per sq. meter g. Narra/Fancy Wood Tiles 240 per sq. meter h. Ordinary Wood Tiles 240 per sq. meter i. Vinyl Tiles 240 per sq. meter j. Washouts Pebbles 240 per sq. meter k. Unglazed Tiles 240 per sq. meter 11. Wallings: a. Use of the same rates for floor finishing in a, b, c and i as indicated above b. Double walling c. (Ordinary plywood) 180 per sq. meter d. Double walling e. (Narra paneling) 220 per sq. meter f. Glazed White Tiles 230 per sq. meter g. Glazed Colored Tiles 250 per sq. meter h. Fancy Tiles 380 per sq. meter i. Synthetic Rubble 190 per sq. meter j. Bricks 230 per sq. meter 12. Special Panels: a. Glass with wooden frame 400 per sq. meter b. Glass with aluminum frame 500 per sq. meter 13. Ceiling: (below concrete floor) a. Ordinary Plywood 180 per sq. meter b. Luminous Ceiling 400 per sq. meter c. Acoustic 350 per sq. meter d. Special Finish 400 per sq. meter 13.1 Concrete Gutters 500 per sq. meter 13.2 Roof Tiles 15% of base unit 14. Fence: a. Wood 150 per sq. meter b. Concrete a. 10 cm. Thick 150 per sq. meter b. 15 cm. Thick 210 per sq. meter c. 20 cm. Thick 270 per sq. meter c. Reinforced Concrete 420 per sq. meter d. Steel Grilles 500 per sq. meter e. Interlink Wire 80 per sq. meter 15. Excess Heights: a. Residential & Commercial Add 40% of Base Unit Value for every meter in excess of three (3) meters b. Bodega & Factory Add 15% of Base Unit Value for every meter in excess of 4.50 meters 16. Extra T & B Ordinary Finish 20,000/unit 17. Foundation 250 x total floor area less floor area of 1st and 2nd floors 18. Piles 500 per linear meters of piles driven 19. Painting if the bldg. is not painted deduct 10% of the basic rate 20. Second-Hand Materials if the bldg. has used second-hand materials, deduct 5-10% SECTION 2. In order to fully implement the provisions of the Schedule of Fair Market Values, the General Provisions as well as the Amendatory Provisions stated in said schedule shall form part of this ordinance and all existing regulations or ordinance contrary to this ordinance or any part or parts thereof are hereby repealed or amended accordingly. Those not affected shall remain valid and continue to be in full force and effect. SECTION 3. The Office of the City Assessor and the Real Property Tax Division are hereby directed to implement this ordinance with provisions of the law and implementing rules and regulations issued by the Department of Finance. SECTION 4. This ordinance shall be published in the newspaper of general circulation in the City of Las Pias, and posted in the City Hall, the Treasury Office and as well as in other conspicuous places in the City of Las Pias. aDSIHc SECTION 5. This Ordinance shall take effect on January 1, 2003. ENACTED by the Sangguniang Panlungsod at its regular session today, September 18, 2002 in the City of Las Pias. (SGD.) HON. LUIS I. BUSTAMANTE Vice Mayor & Presiding Officer CONCURRED: (SGD.) HON. ROGELIO M. ALEJANDRO Member (SGD.) HON. PERPETUO F. CAMILA Member (SGD.) HON. BERLIN R. DELA CRUZ Member (SGD.) HON. FRANCIS M. FABIAN Member (SGD.) HON. ISABELO C. GATBONTON Member (SGD.) HON. EDUARDO P. LEZARDA Member (SGD.) HON. HENRY C. MEDINA Member ABSENT HON. OSCAR C. PEA Member (SGD.) HON. RUBEN C. RAMOS Member (SGD.) HON. REYNALDO B. SALVADOR Member (SGD.) HON. MARK ANTHONY G. SANTOS Member (SGD.) HON. LEONARDO I. SULIGUIN, JR. Member (SGD.) HON. RESTITUTO L. MARTINEZ Sectoral Representative (SGD.) HON. JEZ G. DELA CRUZ SK Representative ATTESTED: (SGD.) ATTY. JERRY A. TANCHUAN Sanggunian Secretary APPROVED: (SGD.) HON. VERGEL A. AGULAR City Mayor n Note from the Publisher: Copied verbatim from the official copy. Missing Item No. 1.