Senator Ninoy Aquino

April 16, 2014 ZONAL VALUATION REVENUE DISTRICT OFFICE NO. 109 TACURONG CITY MUNICIPALITY OF SENATOR NINOY AQUINO CITY/MUNICIPALITY: SENATOR NINOY AQUINO BARANGAY: KULAMAN (POBLACION) STREETS/SUBDIVISIONS/ VICINITY CLASSIFICATION 1ST REV CONDOMINIUMS/TOWNHOUSES ZV./SQ.M. LORENZO DIFUNTUROM AVE. MANGA ST-MARANG ST. CR * F. CATALUNA AVE-RAMBUTAN RR * L. DIFUNTURON AVE. RAMBUTAN ST-KULAMAN DRIVE RR * F. CATALUNA AVE. L. DIFUNTUROM-L. CATALUNA CR * LEONARDO CATALUNA SR. AVE. F. CATALUNA AVE-KULAMAN DR CR * VIOLET ST. GUMAMELA ST-ROSAS ST. CR * COSMOS ST. GUMAMELA ST-L. CATALUNA SR CR * DAMA DE NOCHE ST. J. CHAVES AVE-L. CATALUNA A CR * GUMAMELA ST. STREET 3-VIOLET ST. CR * ROSAS ST. STREET 3-VIOLET ST. CR * J. CHAVEZ ST. STREET 3-F. CATALUNA AVE. CR * L. CATALUNA AVE. STREET 3-F. CATALUNA AVE. CR * STREET 3 J. CHAVEZ AVE-L. CATALUNA A CR * SULTAN KALULONG DAKIAS SAMPAGUITA-L. DIFUNTUROM CR * SAMPAGUITA ST. S. KALULONG DAKIAS-TIESA RR * DAPDAP ST. S.F. DAKIAS ST-ATIS ST. RR * CACAO ST. ATIS ST-RAJA MUDA AVE. RR * DURIAN ST. S.K. DAKIAS AVE-RAJA MUDA RR * BUGNAY ST. S.K. DAKIAS AVE-RAJA MUDA RR * ACACIA ST. S. KULULONG ST-RAJA MUDA RR * E. JUNSAY ST. F. CATALUNA AVE-RAMBUTAN RR * CADENA DE AMOR F. CATALUNA-KULAMAN DRV. RR * WALING-WALING S.T F. CATALUNA AVE-AZUCENA ST. RR * J. CHAVEZ SR AVE. F. CATALUNA-KULAMAN DRV. RR * ORCHIDS ST. F. CATALUNA AVE-AZUCENA ST. RR * BUTTERFLY ST. F. CATALUNA AVE-DAISY ST. RR * SANTAN ST. F. CATALUNA-KULAMAN DRV. RR * BOGAENVILLA ST. CADENA D AMOR-KULAMAN DRV. RR * DAISY ST. CADENA D AMOR-KULAMAN DRV. RR * DAHLIA ST. CADENA D AMOR-BUTTERFLY RR * AZUCENA ST. CADENA D AMOR-ORCHIDS ST. RR * MANGA ST. LANZONES ST-J. CHAVEZ SR. RR * LAWAAN ST. SAMPAGUITA ST-J. CHAVEZ SR. RR * GUIHO ST. SAMPAGUITA-L. DIFUNTUROM RR * STREET NO. 1 SAMPAGUITA-L. DIFUNTUROM RR * STREET NO. 2 L. DIFUNTUROMAVE-J. CHAVES RR * EVERLASTING ST. F. CATALUNA AVE-A. CAMIAS RR * KULAMAN BOULEVARD F. CATALUNA AVE-A. CAMIAS RR * L. CATALUNA SR-F. CATALUNA RR * AVOCADO ST. E. ALCALA AVE-BUGNAY ST. RR * SANTOL ST. E. ALCALA AVE-BUGNAY ST. RR * MARANG ST. E. ALCALA AVE-ACACIA ST. RR * STARAPPLE ST. E. ALCALA AVE-ACACIA ST. RR * RAJA MUDA AVE. E. ALCALA AVE-ACACIA ST. RR * * See new schedule KULAMAN DRIVE L. CATALUNA SR-KULAMAN BLV. RR * CALACHUCHI ST. L. CATALUNA SR-KULAMAN DRV. RR * EVARLASTING ST. KULAMAN BLVD-F. CATALUNA RR * CASOY ST. BAYABAS ST-KULAMAN DRIVE RR * BANANA ST. BAYABAS ST-KULAMAN DRIVE RR * PALKATA ST. RAMBUTAN ST-KULAMAN DRIVE RR * MOLAVE ST. BAYABAS ST-KULAMAN DRIVE RR * NARRA ST. BAYABAS ST-KULAMAN DRIVE RR * BAYABAS ST. CASOY ST-L. DIFUNTUROM AVE. RR * RAMBUTAN ST. PALKATA ST-CADENA DE AMOR RR * ALL OTHER STREETS RR * * See new schedule ACACIA ST. RR 90.00 ATIS ST. RR 125.00 AVOCADO ST. RR 100.00 AZUCENA ST. RR 125.00 BALETE ST. RR 90.00 BANABA ST. RR 90.00 BAYABAS ST. RR 90.00 BOGUINVILLA ST. RR 125.00 BUGNAY ST. RR 90.00 BUTTERFLY ST. RR 125.00 CACAO ST. RR 90.00 CADENA DE AMOR ST. RR 125.00 CALACHUCHI ST. RR 100.00 CAMIAS ST. RR 125.00 COSMOS ST. RR 125.00 DAMA DE NOCHE ST. RR 125.00 DAISY ST. RR 125.00 DAHLIA ST. RR 125.00 DAPDAP ST. RR 90.00 DURIAN ST. RR 90.00 EMILIO JUNSAY ST. RR 125.00 ERNESTO ALKALA ST. RR 90.00 EVERLASTING ST. CAMIAS ST-FELIPE CATALUNA RR 125.00 AVE. FELIPE CATALUNA AVE-STREET RR 100.00 NO. 4 FALCATA ST. RR 90.00 FELIPE CATALUNA AVE. L DIFUNTORUM AVE-L CATALUNA CR 200.00 SR AVE. L CATALUNA SR. AVE-KULAMAN CR 180.00 BLVD. GUMAMELA ST. RR 125.00 GUIHO ST. RR 90.00 JUANITO CHAVEZ SR. AVE. KULAMAN DRIVE-FELIPE CR 200.00 CATALUNA AVE. FELIPE CATALUNA AVE-STREET CR 180.00 NO. 2 KASOY ST. RR 90.00 KULAMAN BLVD. CAMIAS ST-FELIPE CATALUNA RR 100.00 AVE. FELIPE CATALUNA AVE-STREET RR 90.00 NO. 4 KULAMAN DRIVE POB LIMIT-NARRA ST. CR 200.00 NARRA ST-FALCATA ST. CR 180.00 FALCATA ST-POB LIMIT RR 90.00 LANZONES ST. RR 90.00 LAWAAN ST. RR 100.00 LEONARDO CATALUNA SR. AVE. KULAMAN DRIVE-FELIPE CR 200.00 CATALUNA AVE. FELIPE CATALUNA AVE-STREET CR 180.00 NO. 3 LORENZO DIFUNTUROM AVE. KULAMAN DRIVE-MANGGA ST. RR 125.00 MANGGA ST-STREET NO. 1 RR 100.00 MANGGA ST. RR 125.00 MARANG ST. RR 100.00 MOLAVE ST. RR 90.00 NANGKA ST. RR 90.00 NARRA ST. RR 90.00 ORCHIDS ST. RR 125.00 RAJAH MUDA AVE. RR 125.00 RAMBUTAN ST. RR 90.00 ROSAL ST. RR 90.00 ROSAS ST. RR 125.00 SAMPAGUITA ST. RR 90.00 SAN FRANCISCO ST. RR 125.00 SANTAN ST. RR 125.00 SANTOL ST. RR 100.00 STAR APPLE ST. RR 100.00 SULTAN KALOLONG DAKIAS AVE. RR 125.00 STREET NO. 1 RR 90.00 STREET NO. 2 RR 90.00 STREET NO. 3 RR 100.00 STREET NO. 4 CR 180.00 STREET NO. 5 RR 125.00 STREET NO. 6 RR 90.00 STREET NO. 7 RR 90.00 TIESA ST. RR 125.00 VIOLET ST. RR 125.00 WALING-WALING ST & YAKAL ST. RR 125.00 ALL OTHER STREETS RR 75.00 A3 12.90 A4 17.45 A16 12.75 A19 15.00 A48 15.00 A50 6.00 GP 7.00 CITY/MUNICIPALITY: SENATOR NINOY AQUINO BARANGAY: BUENAFLORES, BUGSO, KADI, KIADSAN (3), KULAMAN (POBLACION), LANGGAL, MALEGDEG, SEWOD STREETS/SUBDIVISIONS/ VICINITY CLASSIFICATION 1ST REV CONDOMINIUMS/TOWNHOUSES ZV./SQ.M. ALL LOTS A3 * A4 * A5 * A6 * A17 * Note: See new schedule of values per barangay BARANGAY: BANALI STREETS/SUBDIVISIONS/ VICINITY CLASSIFICATION 1ST REV CONDOMINIUMS/TOWNHOUSES ZV./SQ.M. ALL LOTS RR 90.00 A3 12.90 A4 17.45 A16 12.75 A19 15.00 A48 15.00 A50 6.00 GP 7.00 BARANGAY: BASAG STREETS/SUBDIVISIONS/ VICINITY CLASSIFICATION 1ST REV CONDOMINIUMS/TOWNHOUSES ZV./SQ.M. ALL LOTS RR 90.00 A3 12.90 A4 17.45 A16 12.75 A19 15.00 A48 15.00 A50 6.00 GP 7.00 BARANGAY: BUENAFLORES STREETS/SUBDIVISIONS/ VICINITY CLASSIFICATION 1ST REV CONDOMINIUMS/TOWNHOUSES ZV./SQ.M. ALL LOTS RR 90.00 A3 12.90 A4 17.45 A16 12.75 A19 15.00 A48 15.00 A50 6.00 GP 7.00 BARANGAY: BUGSO STREETS/SUBDIVISIONS/ VICINITY CLASSIFICATION 1ST REV CONDOMINIUMS/TOWNHOUSES ZV./SQ.M. ALL LOTS RR 90.00 A3 12.90 A4 17.45 A16 12.75 A19 15.00 A48 15.00 A50 6.00 GP 7.00 BARANGAY: BUKLOD STREETS/SUBDIVISIONS/ VICINITY CLASSIFICATION 1ST REV CONDOMINIUMS/TOWNHOUSES ZV./SQ.M. ALL LOTS RR 90.00 A3 12.90 A4 17.45 A16 12.75 A19 15.00 A48 15.00 A50 6.00 GP 7.00 BARANGAY: GAPOK STREETS/SUBDIVISIONS/ VICINITY CLASSIFICATION 1ST REV CONDOMINIUMS/TOWNHOUSES ZV./SQ.M. ALL LOTS RR 90.00 A3 12.90 A4 17.45 A16 12.75 A19 15.00 A48 15.00 A50 6.00 GP 7.00 BARANGAY: KADI STREETS/SUBDIVISIONS/ VICINITY CLASSIFICATION 1ST REV CONDOMINIUMS/TOWNHOUSES ZV./SQ.M. ALL LOTS RR 90.00 A3 12.90 A4 17.45 A16 12.75 A19 15.00 A48 15.00 A50 6.00 GP 7.00 BARANGAY: KAPATAGAN STREETS/SUBDIVISIONS/ VICINITY CLASSIFICATION 1ST REV CONDOMINIUMS/TOWNHOUSES ZV./SQ.M. ALL LOTS RR 90.00 A3 12.90 A4 17.45 A16 12.75 A19 15.00 A48 15.00 A50 6.00 GP 7.00 BARANGAY: KIADSAM (3) STREETS/SUBDIVISIONS/ VICINITY CLASSIFICATION 1ST REV CONDOMINIUMS/TOWNHOUSES ZV./SQ.M. ALL LOTS RR 90.00 A3 12.90 A4 17.45 A16 12.75 A19 15.00 A48 15.00 A50 6.00 GP 7.00 BARANGAY: KUDEN STREETS/SUBDIVISIONS/ VICINITY CLASSIFICATION 1ST REV CONDOMINIUMS/TOWNHOUSES ZV./SQ.M. ALL LOTS RR 90.00 A3 12.90 A4 17.45 A16 12.75 A19 15.00 A48 15.00 A50 6.00 GP 7.00 BARANGAY: LANGGAL STREETS/SUBDIVISIONS/ VICINITY CLASSIFICATION 1ST REV CONDOMINIUMS/TOWNHOUSES ZV./SQ.M. ALL LOTS RR 90.00 A3 12.90 A4 17.45 A16 12.75 A19 15.00 A48 15.00 A50 6.00 GP 7.00 BARANGAY: LAGUBANG STREETS/SUBDIVISIONS/ VICINITY CLASSIFICATION 1ST REV CONDOMINIUMS/TOWNHOUSES ZV./SQ.M. ALL LOTS RR 90.00 A3 12.90 A4 17.45 A16 12.75 A19 15.00 A48 15.00 A50 6.00 GP 7.00 BARANGAY: LIMUHAY STREETS/SUBDIVISIONS/ VICINITY CLASSIFICATION 1ST REV CONDOMINIUMS/TOWNHOUSES ZV./SQ.M. ALL LOTS RR 90.00 A3 12.90 A4 17.45 A16 12.75 A19 15.00 A48 15.00 A50 6.00 GP 7.00 BARANGAY: MALEGDEG STREETS/SUBDIVISIONS/ VICINITY CLASSIFICATION 1ST REV CONDOMINIUMS/TOWNHOUSES ZV./SQ.M. ALL LOTS RR 90.00 A3 12.90 A4 17.45 A16 12.75 A19 15.00 A48 15.00 A50 6.00 GP 7.00 BARANGAY: MIDTUNGOK STREETS/SUBDIVISIONS/ VICINITY CLASSIFICATION 1ST REV CONDOMINIUMS/TOWNHOUSES ZV./SQ.M. ALL LOTS RR 90.00 A3 12.90 A4 17.45 A16 12.75 A19 15.00 A48 15.00 A50 6.00 GP 7.00 BARANGAY: NATI STREETS/SUBDIVISIONS/ VICINITY CLASSIFICATION 1ST REV CONDOMINIUMS/TOWNHOUSES ZV./SQ.M. ALL LOTS RR 90.00 A3 12.90 A4 17.45 A16 12.75 A19 15.00 A48 15.00 A50 6.00 GP 7.00 BARANGAY: SEWOD STREETS/SUBDIVISIONS/ VICINITY CLASSIFICATION 1ST REV CONDOMINIUMS/TOWNHOUSES ZV./SQ.M. ALL LOTS RR 90.00 A3 12.90 A4 17.45 A16 12.75 A19 15.00 A48 15.00 A50 6.00 GP 7.00 BARANGAY: TACUPIS STREETS/SUBDIVISIONS/ VICINITY CLASSIFICATION 1ST REV CONDOMINIUMS/TOWNHOUSES ZV./SQ.M. ALL LOTS RR 90.00 A3 12.90 A4 17.45 A16 12.75 A19 15.00 A48 15.00 A50 6.00 GP 7.00 BARANGAY: TINALON STREETS/SUBDIVISIONS/ VICINITY CLASSIFICATION 1ST REV CONDOMINIUMS/TOWNHOUSES ZV./SQ.M. ALL LOTS RR 90.00 A3 12.90 A4 17.45 A16 12.75 A19 15.00 A48 15.00 A50 6.00 GP 7.00 Certain Guidelines in the Implementation of Zonal Value of Real Properties RDO No. 109-Tacurong, Sultan Kudarat 1. No zonal value has been prescribed for a particular classification of real property. caHASI 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 declared as such by existing statutes and pertinent executive issuances (Revenue Regulations No. 17-2001). 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. aTIAES 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. <ftp://ftp.bir.gov.ph/webadmin1/zip/13537RDO%20No.%20109%20-%20Tacurong,%20Sultan%20Kudarat.zip> last visited July 28, 2014.