Definition of Terms, Classification of Legend and Agricultural Land

February 2, 2010 ZONAL VALUATION REVENUE DISTRICT OFFICE NO. 11 TABUK, KALINGA-APAYAO TABUK, KALINGA-APAYAO (2ND REVISION) ZONAL VALUES OF REAL PROPERTIES IN THE PROVINCES OF KALINGA (MUNICIPALITIES OF BALBALAN, LUBUAGAN, PASIL, PINUKPUK, RIZAL, TABUK, TANUDAN & TINGLAYAN) AND APAYAO (MUNICIPALITIES OF CALANASAN, CONNER, FLORA, KABUGAO, LUNA, PUDTOL AND STA. MARCELA) TABLE OF CONTENTS THE EXECUTIVE COMMITTEE ON REAL PROPERTY VALUATION THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION AND SECRETARIAT THE SUB-TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION CLASSIFICATION LEGEND PROVINCE OF KALINGA MUNICIPALITY OF BALBALAN BARANGAY ABABA-AN BARANGAY BALANTOY BARANGAY BALBALAN PROPER BARANGAY BALBALASANG BARANGAY BUAYA BARANGAY DAO-ANGAN BARANGAY GAWA-AN BARANGAY MABACA BARANGAY MALING BARANGAY PANTIKIAN BARANGAY POBLACION (SALEGSEG) BARANGAY POSWOY BARANGAY TALALANG BARANGAY TAWANG MUNICIPALITY OF LUBUAGAN BARANGAY ANTONIO CANAO (CANAO) BARANGAY DANGOY BARANGAY LOWER UMA BARANGAY MABILONG (MABILANG) BARANGAY MABONGTOT BARANGAY POBLACION BARANGAY TANGLAG BARANGAY UMA DEL NORTE (WESTERN LUNA UMA) BARANGAY UPPER UMA MUNICIPALITY OF PASIL BARANGAY ALBEG BARANGAY BAGTAYAN BARANGAY BALATOC BARANGAY BALINCIAGAO NORTE BARANGAY BALINCIAGAO SUR BARANGAY CAGALUAN BARANGAY COLAYO BARANGAY DALUPA BARANGAY DANGTALAN BARANGAY GALDANG (CASALOAN) BARANGAY GUINA-ANG (POB.) BARANGAY MAGSILAY BARANGAY MALUCSAD BARANGAY POBLACION BARANGAY PUGONG MUNICIPALITY OF PINUKPUK BARANGAY ACIGA BARANGAY ALLAGUIA BARANGAY AMMACIAN BARANGAY APATAN BARANGAY ASIBANGLAN BARANGAY BA-AY BARANGAY BALLAYANGON BARANGAY BAYAO BARANGAY CAMALOG BARANGAY CAWAGAYAN BARANGAY DUGPA BARANGAY KATABBOGAN BARANGAY LIMOS BARANGAY MAGAOGAO BARANGAY MALAGNAT BARANGAY MAPACO BARANGAY PAKAWIT BARANGAY PINOCOC BARANGAY PINUKPUK JUNCTION BARANGAY SOCBOT BARANGAY TAGA (POB.) BARANGAY TAGGAY BARANGAY WAGUD MUNICIPALITY OF RIZAL (LIWAN) BARANGAY BABALAG EAST (POB.) BARANGAY BABALAG WEST (POB.) BARANGAY BULBOL BARANGAY CALAOCAN BARANGAY KINAMA BARANGAY LIWAN EAST BARANGAY LIWAN WEST (ANUNANG) BARANGAY MACUTAY BARANGAY POBLACION BARANGAY ROMUALDEZ BARANGAY SAN FRANCISCO BARANGAY SAN PASCUAL BARANGAY SAN PEDRO BARANGAY SAN QUINTIN BARANGAY SANTOR MUNICIPALITY OF TABUK BARANGAY POBLACION BARANGAY AGBANNAWAG BARANGAY AMLAO BARANGAY APPAS BARANGAY BADO DANGWA BARANGAY BAGUMBAYAN BARANGAY BALAWAG BARANGAY BALONG BARANGAY BANTAY BARANGAY BULANAO AND BULANAO NORTE BARANGAY BULO BARANGAY CABARITAN BARANGAY CABARUAN BARANGAY CALACCAD BARANGAY CALANAN BARANGAY CASIGAYAN BARANGAY CUDAL BARANGAY DAGUPAN CENTRO (POB.) BARANGAY DAGUPAN WESTE (POB.) BARANGAY DILAG BARANGAY DUPAG BARANGAY GOBGOB BARANGAY GUILAYON BARANGAY IPIL BARANGAY JOSE ANNIBAN (LAYA WEST) BARANGAY LACNOG BARANGAY LANNA BARANGAY LAYA EAST BARANGAY LAYA WEST BARANGAY LUCOG BARANGAY MAGNAO BARANGAY MAGSAYSAY BARANGAY MALALAO BARANGAY MALIN-AWA BARANGAY MASABLANG BARANGAY NAMBARAN BARANGAY NAMBUCAYAN BARANGAY NANENG BARANGAY NEW TANGLAG BARANGAY SAN JUAN BARANGAY SAN JULIAN BARANGAY SUYANG BARANGAY TUGA BARANGAY ZAPOTE MUNICIPALITY OF TANUDAN BARANGAY ANGGACAN BARANGAY ANGGACAN SUR BARANGAY BABBANOY BARANGAY DACALAN BARANGAY DUPLIGAN BARANGAY GA-ANG BARANGAY LAY-ASAN BARANGAY LOWER LUBO BARANGAY LOWER MANGALI BARANGAY LOWER TALOCTOC BARANGAY MABACA BARANGAY MANGILI CENTRO BARANGAY PANGGOL BARANGAY POBLACION BARANGAY UPPER LUBO BARANGAY UPPER TALOCTOC MUNICIPALITY OF TINGLAYAN BARANGAY POBLACION BARANGAY AMBATO LEGLEG BARANGAY BANGAD CENTRO BARANGAY BASAO BARANGAY BELONG MANUBAL (BALONG) BARANGAY BUGNAY BARANGAY BUSCALAN (BUSCALAN-LOCONG) BARANGAY BUTBUT (BUTBUT-NGIBAT) BARANGAY DANANAO (DAGANAO) BARANGAY LOCCONG BARANGAY LOWER BANGAD BARANGAY LUPLUPA BARANGAY MALLANGO BARANGAY NGIBAT BARANGAY OLD TINGLAYAN BARANGAY SUMADEL I BARANGAY SUMADEL II BARANGAY TULGAO EAST BARANGAY TULGAO WEST BARANGAY UPPER BANGAD PROVINCE OF APAYAO MUNICIPALITY OF CALANASAN BARANGAY BUTAO BARANGAY CADACLAN BARANGAY DON ROQUE ABLAN SR. BARANGAY ELEAZAR BARANGAY EVA PUZON BARANGAY KABUGAWAN BARANGAY LANGNAO BARANGAY LUBONG BARANGAY MACALINO BARANGAY NAGUILIAN BARANGAY NAMALTUGAN BARANGAY POBLACION BARANGAY SABANGAN BARANGAY STA. ELENA BARANGAY STA. FELOMINA BARANGAY TANGLAGAN BARANGAY TUBANG BARANGAY TUBONGAN MUNICIPALITY OF CONNER BARANGAY POBLACION BARANGAY ALLANGIGAN BARANGAY BANBAN BARANGAY BULUAN BARANGAY CAGLAYAN (NEW POB.) BARANGAY CALAFUG BARANGAY CUPIS BARANGAY DAGA BARANGAY GUINA-ANG BARANGAY GUINAMGAMAN BARANGAY ILI BARANGAY KARIKITAN BARANGAY KATABLANGAN BARANGAY MALAMA BARANGAY MANAG BARANGAY MAWEGUE BARANGAY NABUANGAN BARANGAY PADDAOAN BARANGAY PUGUIN BARANGAY RIPANG (OLD POB.) BARANGAY SACPIL BARANGAY TALIFUGO MUNICIPALITY OF FLORA BARANGAY ALLIG BARANGAY ANNINIPAN BARANGAY BAGUTONG BARANGAY BALASI BARANGAY BALLUYAN BARANGAY LOWER ATOK BARANGAY MALAYUGAN BARANGAY MALLIG BARANGAY MALUBIBIT NORTE BARANGAY MALUBIBIT SUR BARANGAY POBLACION EAST BARANGAY POBLACION WEST BARANGAY SAN JOSE BARANGAY STA. MARIA BARANGAY TAMALUNOG BARANGAY UPPER ATOK (COLIMA) MUNICIPALITY OF KABUGAO BARANGAY BADDUAT BARANGAY BALIWANAN BARANGAY BULU BARANGAY CABETAYAN BARANGAY DAGARA BARANGAY DIBAGAT BARANGAY KARAGAWAN BARANGAY KUMAO BARANGAY LACO BARANGAY LENNENG (LIYYENG) BARANGAY LUCAB BARANGAY LUTTUACAN BARANGAY MADDUANG BARANGAY MAGABTA (MANGABTA) BARANGAY MADATAG (MANATAG) BARANGAY MARAGAT BARANGAY MUSIMUT BARANGAY NAGBABALAYAN BARANGAY POBLACION BARANGAY TUYANGAN BARANGAY WAGA MUNICIPALITY OF LUNA BARANGAY BACSAY BARANGAY CAGANDUNGAN BARANGAY CALABIGAN BARANGAY CANGISITAN BARANGAY CAPAGAYPAYAN BARANGAY DAGUPAN BARANGAY LAPPA BARANGAY LUYON BARANGAY MARAG BARANGAY POBLACION BARANGAY QUIRINO BARANGAY SALVACION BARANGAY SAN FRANCISCO BARANGAY SAN ISIDRO NORTE BARANGAY SAN ISIDRO SUR BARANGAY SAN GREGORIO BARANGAY SAN SEBASTIAN BARANGAY SHALOM BARANGAY STA. LINA BARANGAY TUMOG BARANGAY TUROD BARANGAY ZUMIGUI MUNICIPALITY OF PUDTOL BARANGAY AGA BARANGAY ALEM (ALAM) BARANGAY AMADO BARANGAY AURORA BARANGAY CABATACAN (CABABACAN) BARANGAY CACALAGGAN BARANGAY CAPANNIKIAN BARANGAY DOA LORETA BARANGAY EMILIA BARANGAY IMELDA BARANGAY LOWER MATON BARANGAY LT. BILAG BARANGAY LYDIA BARANGAY MALIBANG BARANGAY MATAGUISI (MALAGUISI) BARANGAY POBLACION BARANGAY SAN ANTONIO (PUGO) BARANGAY SAN JOSE BARANGAY SAN LUIS BARANGAY SAN MARIANO BARANGAY SWAN BARANGAY UPPER MATON MUNICIPALITY OF STA. MARCELA BARANGAY BAROCBOC BARANGAY CONSUELO BARANGAY EMILIANA BARANGAY IMELDA (SIPA ANNEX) BARANGAY MALEKKEG BARANGAY MARCELA (POB.) BARANGAY NUEVA BARANGAY PANAY BARANGAY POBLACION BARANGAY SAN ANTONIO BARANGAY SAN CARLOS BARANGAY SAN JUAN BARANGAY SAN MARIANO BARANGAY SIPA PROPER CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES SUB-TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION Created Under Department Order No. 12-89 dated February 27, 1989 Revenue District Office No. 11-Tabuk, Kalinga-Apayao CHAIRMAN: CONRADO P. TANGKIA, PH.D. Revenue District Officer RDO No. 11-Tabuk, Kalinga Apayao MEMBERS: ENRIQUE B. BERNARDINO, JR. Provincial Assessor Kalinga-Apayao JOAQUIN PASCUA, JR. Municipal Assessor BASILIO AWINGAN, JR. LGU-Municipal Assessor HONORATO A. ULSA Municipal Assessor ERNESTO F. GASMEA, JR. LGU-Conner, Apayao CORAZON D. NORIAL LGU-Balbalan JULIO C. BANGNGAYON Municipal Assessor VERDIAN SIPSIP Municipal Assessor FLORENCE A. BANDIWAN Municipal Assessor-Kalinga IVENCIO AMOYEN Manager, Tabuk Multi Coop, Inc. JOSE AGUILA Manager, Rural Bank of Luna, Inc. EXECUTIVE COMMITTEE ON REAL PROPERTY VALUATION UNDER MINISTRY ORDER NO. 21-86 (AS AMENDED BY DEPARTMENT ORDER NOS. 13-89, 11-92 & 35-04) CHAIRMAN: SIXTO ESQUIVIAS IV Commissioner, Bureau of Internal Revenue MEMBERS: NELSON M. ASPE OIC-Deputy Commissioner, Operations Group Bureau of Internal Revenue ERLINDA A. SIMPLE Assistant Commissioner, Assessment Service Bureau of Internal Revenue Chairman, Technical Committee on Real Property Valuation MARIA PRESENTACION R. MONTESA Executive Director, Bureau of Local Government-Finance Department of Finance LINA D. ISORENA Executive Director, National Tax Research Center Deceased. No replacement yet QUIRINO B. BATERNA Past President-Representative Institute of Philippine Real Estate Appraisers GERONIMO J. MANZANO Past President-Representative Philippine Association of Realtors Board CONSULTANTS: Commissioner, Housing and Land Use Regulatory Board Administrator, National Mapping and Resource Information Authority Administrator, Land Registration Authority General Manager, National Housing Authority TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION UNDER MINISTRY ORDER NO. 20-86 (AS AMENDED BY DEPARTMENT ORDER NOS. 12-89, 10-92 & 35-04) CHAIRMAN: ERLINDA A. SIMPLE Assistant Commissioner Assessment Service Bureau of Internal Revenue MEMBERS: MERCY N. SANTOS Chief, Real Property Assessment Examination Division Bureau of Local Government-Finance Department of Finance EMELITA A. TENA Chief, Special Research & Technical Service National Tax Research Center FILEMON N. SAROMO Past President-Representative Philippine Association of Realtors Board VICTOR T. SALINAS Past President-Representative Philippine Association of Realty Appraisers CONSULTANTS: JAMES H. ROLDAN Assistant Commissioner, Legal Service Bureau of Internal Revenue ROMULO Q. FABUL Commissioner & Chief Executive Officer Housing and Land Use Regulatory Board OFELIA T. CASTRO Chief, Photogrammetry Division National Mapping and Resource Information Authority FEDERICO A. LACSA Manager, National Housing Authority BENEDICTO B. ULEP Administrator, Land Registration Authority SECRETARIAT: ILUMINADA V. LUCIO OIC-Chief, Asset Valuation Division Bureau of Internal Revenue FLORYDETTE A. CUALES Assistant Chief, Asset Valuation Division Bureau of Internal Revenue SHIRLEY U. ROZAL Section Chief, Asset Valuation & Appraisal Section AVD, BIR ILUMINADA D. CASTRO Revenue Officer II, AVD, BIR VIOLETA C. DUARTE Management & Audit Analyst I, AVD, BIR MA. FE P. TEVES Computer Operator II, AVD, BIR WILFREDO P. CRUZ Computer Operator II, AVD, BIR GRACIA LIEZEL R. PERELLO Computer Operator I, AVD, BIR MARY ROSE P. TALABONG Computer Operator I, AVD, BIR VIVIAN F. LIBAYAN Computer Operator I, AVD, BIR 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, Inland Fishing, Salt-Making, and Other Agricultural Uses Including Timberland and Forest Land. General Purposes * Rawland, Undeveloped and Underdeveloped Area which has Potential for Development into Residential, Commercial, Industrial, 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 RR Residential Regular CR Commercial Regular RC Residential Condominium CC Commercial Condominium CL Cemetery Lot GL Government Land GP * General Purposes I Industrial X Institutional APD Area for Priority Development PS Parking Slot 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 Land 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 CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES FOR RDO NO. 11 - TABUK, KALINGA-APAYAO 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 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. 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.