Senator Ninoy Aquino

May 24, 2019 ZONAL VALUATION REVENUE DISTRICT OFFICE NO. 109 - TACURONG CITY, SULTAN KUDARAT MUNICIPALITY OF SENATOR NINOY AQUINO IMPLEMENTATION OF THE REVISED SCHEDULES OF ZONAL VALUES OF REAL PROPERTIES IN THE CITY OF TACURONG AND IN THE MUNICIPALITIES OF BAGUMBAYAN, COLUMBIO, ESPERANZA, ISULAN, KALAMANSIG, LAMBAYONG (MARIANO MARCOS) LEBAK, LUTAYAN, PALIMBANG, PRESIDENT QUIRINO AND SENATOR NINOY AQUINO, PROVINCE OF SULTAN KUDARAT (2ND REVISION) WITHIN THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 109-TACURONG CITY, SULTAN KUDARAT, REVENUE REGION NO. 18-KORONADAL CITY FOR INTERNAL REVENUE TAX PURPOSES CITY/MUNICIPALITY: SENATOR NINOY AQUINO BARANGAY KULAMAN (POBLACION) STREETS/SUBDIVISIONS/ CONDOMINIUMS/TOWNHOUSES VICINITY CLASSIFICATION 2ND REVISION ZV/SQ. M ACACIA ST. RR 105.00 ATIS ST. SAMPAGUITA ST.-L. DIFUNTORUM AVE. RR 225.00 AVOCADO ST. ERNESTO ALCALA ST.-BUGNAY ST. RR 165.00 AZUCENA ST. CADENA DE AMOR ST. - BUTTERFLY ST. RR 225.00 BALETE ST. RR 105.00 BANABA ST. KULAMAN DRIVE-BAYABAS ST. RR 130.00 BAYABAS ST. L. DIFUNTORUM AVE.-POBLACION LIMIT RR 130.00 BOGUINVILLA ST. CADENA DE AMOR ST.-J. CHAVEZ SR. AVE. RR 225.00 BUGNAY ST. RR 105.00 BUTTERFLY ST. FELIPE CATALUNA AVE.-AZUCENA STREET RR 225.00 CACAO ST. RR 105.00 CADENA DE AMOR ST. KULAMAN DRIVE-FELIPE CATALUNA AVE. RR 225.00 CALACHUCHI ST. L. CATALUNA SR. AVE.-KULAMAN BLVD. RR 165.00 CAMIAS ST. RR 144.00 COSMOS ST. GUMAMELA ST.-L. CATALUNA SR. AVE. RR 225.00 DAMA DE NOCHE ST. J. CHAVEZ SR. AVE.-L. CATALUNA SR. AVE. RR 225.00 DAISY ST. CADENA DE AMOR ST.-BUTTERFLY ST. RR 225.00 DAHLIA ST. CADENA DE AMOR ST.-BUTTERFLY ST. RR 225.00 DAPDAP ST. RR 105.00 DURIAN ST. RR 105.00 EMILIO JUNSAY ST. MANGGA ST.-BALETE ST. RR 225.00 ERNESTO ALKALA ST. RR 105.00 EVERLASTING ST. CAMIAS ST.-FELIPE CATALUNA AVE. RR 225.00 EVERLASTING ST. FELIPE CATALUNA AVE.-STREET NO. 4 RR 165.00 FALCATA ST. KULAMAN DRIVE-BAYABAS ST. RR 130.00 FELIPE CATALUNA AVE. L. DIFUNTORUM AVE.-L. CATALUNA SR. AVE. CR 395.00 FELIPE CATALUNA AVE. L. CATALUNA SR. AVE.-KULAMAN BLVD. CR 210.00 GUMAMELA ST. VIOLET ST.-STREET NO. 3 RR 225.00 GUIJO ST. SAMPAGUITA ST.-L. DIFUNTORUM AVE. RR 130.00 JUANITO CHAVEZ SR. AVE. KULAMAN DRIVE-FELIPE CATALUNA AVE. CR 395.00 JUANITO CHAVEZ SR. AVE. FELIPE CATALUNA AVE.-STREET NO. 2 CR 270.00 KASOY ST. KULAMAN DRIVE-BAYABAS ST. RR 130.00 KULAMAN BLVD. CAMIAS ST.-FELIPE CATALUNA AVE. RR 165.00 KULAMAN BLVD. FELIPE CATALUNA AVE.-STREET NO. 4 RR 130.00 KULAMAN DRIVE POB. LIMIT-NARRA ST. CR 395.00 KULAMAN DRIVE NARRA ST.-FALCATA ST. CR 270.00 KULAMAN DRIVE FALCATA ST.-POB. LIMIT RR 130.00 LANZONES ST. RR 105.00 LAWAAN ST. SAMPAGUITA ST.-J CHAVEZ SR. AVE. RR 165.00 LEONARDO CATALUA SR. AVE. KULAMAN DRIVE-FELIPE CATALUNA AVE. CR 395.00 LEONARDO CATALUA SR. AVE. FELIPE CATALUNA AVE.-STREET NO. 3 CR 270.00 LORENZO DIFUNTUROM AVE. KULAMAN DRIVE-MANGGA ST. RR 225.00 LORENZO DIFUNTUROM AVE. MANGGA ST.-STREET NO. 1 RR 165.00 MANGGA ST. J. CHAVEZ SR. AVE.-LANZONES ST. RR 225.00 MARANG ST. L. DIFUNTORUM AVE.-ERNESTO ALCALA ST. RR 165.00 MOLAVE ST. KULAMAN DRIVE-BAYABAS ST. RR 130.00 NANGKA ST. RR 105.00 NARRA ST. KULAMAN DRIVE-BAYABAS ST. RR 130.00 ORCHIDS ST. FELIPE CATALUNA AVE.-AZUCENA STREET RR 225.00 RAJAH MUDA AVE. ERNESTO ALCALA ST.-L. DIFUNTORUM AVE. RR 225.00 RAMBUTAN ST. RR 105.00 ROSAL ST. RR 105.00 ROSAS ST. VIOLET ST.-STREET NO. 3 RR 225.00 SAMPAGUITA ST. RR 105.00 SAN FRANCISCO ST. RR 144.00 SANTAN ST. FELIPE CATALUNA AVE.-KULAMAN DRIVE RR 225.00 SANTOL ST. ERNESTO ALCALA ST.-BUGNAY ST. RR 165.00 STAR APPLE ST. ERNESTO ALCALA ST.-L. DIFUNTORUM AVE. RR 165.00 SULTAN KALOLONG DAKIAS AVE. L. DIFUNTORUM AVE.-LIMIT OF POBLACION RR 225.00 STREET NO.1 SAMPAGUITA ST.-L. DIFUNTORUM AVE. RR 130.00 STREET NO.2 L. DIFUNTORUM AVE.-J. CHAVES SR. AVE. RR 130.00 STREET NO. 3 J. CHAVES SR. AVE.-L. CATALUNA SR. AVE. RR 165.00 STREET NO. 4 L. CATALUNA SR.-KULAMAN BLVD. CR 270.00 STREET NO. 5 SAMPAGUITA ST.-DAPDAP ST. RR 225.00 STREET NO. 6 ERNESTO ALCALA ST.-POBLACION LIMIT RR 130.00 STREET NO. 7 ERNESTO ALCALA ST.-POBLACION LIMIT RR 130.00 TIESA ST. SAMPAGUITA ST.-L. DIFUNTORUM AVE. RR 225.00 VIOLET ST. GUMAMELA ST.-ROSAS ST. RR 225.00 WALING-WALING ST. FELIPE CATALUNA AVE.-AZUCENA STREET RR 225.00 YAKAL ST. RR 144.00 ALL OTHER STREETS RR 95.00 A3 15.00 A4 25.00 A16 22.00 A19 25.00 A35 15.00 A48 25.00 A50 13.00 GP 9.00 BARANGAY: BANALI STREETS/SUBDIVISIONS/ CONDOMINIUMS/TOWNHOUSES VICINITY CLASSIFICATION 2ND REVISION ZV/SQ. M ALL LOTS RR 105.00 A3 15.00 A4 25.00 A16 22.00 A19 25.00 A35 15.00 A48 25.00 A50 13.00 GP 9.00 BARANGAY: BASAG STREETS/SUBDIVISIONS/ CONDOMINIUMS/TOWNHOUSES VICINITY CLASSIFICATION 2ND REVISION ZV/SQ. M ALL LOTS RR 105.00 A3 15.00 A4 25.00 A16 22.00 A19 25.00 A34 15.00 A35 15.00 A48 25.00 A50 13.00 GP 9.00 BARANGAY: BUENAFLORES STREETS/SUBDIVISIONS/ CONDOMINIUMS/TOWNHOUSES VICINITY CLASSIFICATION 2ND REVISION ZV/SQ. M ALL LOTS RR 105.00 A3 15.00 A4 25.00 A16 22.00 A19 25.00 A35 15.00 A48 25.00 A50 13.00 GP 9.00 BARANGAY: BUGSO STREETS/SUBDIVISIONS/ CONDOMINIUMS/TOWNHOUSES VICINITY CLASSIFICATION 2ND REVISION ZV/SQ. M ALL LOTS RR 105.00 A3 15.00 A4 25.00 A16 22.00 A19 25.00 A35 15.00 A48 25.00 A50 13.00 GP 9.00 BARANGAY: BUKLOD STREETS/SUBDIVISIONS/ CONDOMINIUMS/TOWNHOUSES VICINITY CLASSIFICATION 2ND REVISION ZV/SQ. M ALL LOTS RR 105.00 A3 15.00 A4 25.00 A16 22.00 A19 25.00 A35 15.00 A48 25.00 A50 13.00 GP 9.00 BARANGAY GAPOK STREETS/SUBDIVISIONS/ CONDOMINIUMS/TOWNHOUSES VICINITY CLASSIFICATION 2ND REVISION ZV/SQ. M ALL LOTS CR 270.00 RR 105.00 A3 15.00 A4 25.00 A16 22.00 A19 25.00 A35 15.00 A48 25.00 A50 13.00 GP 9.00 BARANGAY: KADI STREETS/SUBDIVISIONS/ CONDOMINIUMS/TOWNHOUSES VICINITY CLASSIFICATION 2ND REVISION ZV/SQ. M ALL LOTS RR 105.00 A3 15.00 A4 25.00 A16 22.00 A19 25.00 A35 15.00 A48 25.00 A50 13.00 GP 9.00 BARANGAY: KAPATAGAN STREETS/SUBDIVISIONS/ CONDOMINIUMS/TOWNHOUSES VICINITY CLASSIFICATION 2ND REVISION ZV/SQ. M ALL LOTS RR 105.00 A3 15.00 A4 25.00 A16 22.00 A19 25.00 A35 15.00 A48 25.00 A50 13.00 GP 9.00 BARANGAY: KIADSAM (3) STREETS/SUBDIVISIONS/ CONDOMINIUMS/TOWNHOUSES VICINITY CLASSIFICATION 2ND REVISION ZV/SQ. M ALL LOTS RR 105.00 A3 15.00 A4 25.00 A16 22.00 A19 25.00 A35 15.00 A48 25.00 A50 13.00 GP 9.00 BARANGAY: KUDEN STREETS/SUBDIVISIONS/ CONDOMINIUMS/TOWNHOUSES VICINITY CLASSIFICATION 2ND REVISION ZV/SQ. M ALL LOTS RR 105.00 A3 15.00 A4 25.00 A16 22.00 A19 25.00 A35 15.00 A48 25.00 A50 13.00 GP 9.00 BARANGAY: LANGGAL STREETS/SUBDIVISIONS/ CONDOMINIUMS/TOWNHOUSES VICINITY CLASSIFICATION 2ND REVISION ZV/SQ. M ALL LOTS RR 105.00 A3 15.00 A4 25.00 A16 22.00 A19 25.00 A35 15.00 A48 25.00 A50 13.00 GP 9.00 BARANGAY: LAGUBANG STREETS/SUBDIVISIONS/ CONDOMINIUMS/TOWNHOUSES VICINITY CLASSIFICATION 2ND REVISION ZV/SQ. M ALL LOTS RR 105.00 A3 15.00 A4 25.00 A16 22.00 A19 25.00 A35 15.00 A48 25.00 A50 13.00 GP 9.00 BARANGAY: LIMUHAY STREETS/SUBDIVISIONS/ CONDOMINIUMS/TOWNHOUSES VICINITY CLASSIFICATION 2ND REVISION ZV/SQ. M ALL LOTS RR 105.00 A3 15.00 A4 25.00 A16 22.00 A19 25.00 A35 15.00 A48 25.00 A50 13.00 GP 9.00 BARANGAY: MALEGDEG STREETS/SUBDIVISIONS/ CONDOMINIUMS/TOWNHOUSES VICINITY CLASSIFICATION 2ND REVISION ZV/SQ. M ALL LOTS RR 105.00 A3 15.00 A4 25.00 A16 22.00 A19 25.00 A35 15.00 A48 25.00 A50 13.00 GP 9.00 BARANGAY: MIDTUNGOK STREETS/SUBDIVISIONS/ CONDOMINIUMS/TOWNHOUSES VICINITY CLASSIFICATION 2ND REVISION ZV/SQ. M ALL LOTS RR 105.00 A3 15.00 A4 25.00 A16 22.00 A19 25.00 A35 15.00 A48 25.00 A50 13.00 GP 9.00 BARANGAY: NATI STREETS/SUBDIVISIONS/ CONDOMINIUMS/TOWNHOUSES VICINITY CLASSIFICATION 2ND REVISION ZV/SQ. M ALL LOTS RR 105.00 A3 15.00 A4 25.00 A16 22.00 A19 25.00 A35 15.00 A48 25.00 A50 13.00 GP 9.00 BARANGAY: SEWOD STREETS/SUBDIVISIONS/ CONDOMINIUMS/TOWNHOUSES VICINITY CLASSIFICATION 2ND REVISION ZV/SQ. M ALL LOTS RR 105.00 A3 15.00 A4 25.00 A16 22.00 A19 25.00 A35 15.00 A48 25.00 A50 13.00 GP 9.00 BARANGAY: TACUPIS STREETS/SUBDIVISIONS/ CONDOMINIUMS/TOWNHOUSES VICINITY CLASSIFICATION 2ND REVISION ZV/SQ. M ALL LOTS RR 105.00 A3 15.00 A4 25.00 A16 22.00 A19 25.00 A35 15.00 A48 25.00 A50 13.00 GP 9.00 BARANGAY: TINALON STREETS/SUBDIVISIONS/ CONDOMINIUMS/TOWNHOUSES VICINITY CLASSIFICATION 2ND REVISION ZV/SQ. M ALL LOTS RR 105.00 A3 15.00 A4 25.00 A16 22.00 A19 25.00 A35 15.00 A48 25.00 A50 13.00 GP 9.00 CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES RDO NO. 109-TACURONG CITY, SULTAN KUDARAT 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 ADJACENT 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 (HLURB). 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 VALUES 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.