West Makati

November 23, 2021 REVENUE DISTRICT OFFICE NO. 48 - WEST MAKATI IMPLEMENTATION OF THE REVISED SCHEDULES OF ZONAL VALUES OF REAL PROPERTIES WITHIN THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 48-WEST MAKATI (8TH REVISION), FOR INTERNAL REVENUE TAX PURPOSES DEFINITION OF TERMS RESIDENTIAL LAND/CONDOMINIUM PRINCIPALLY DEVOTED TO HABITATION. COMMERCIAL LAND 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 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. CONDOMINIUM IS AN INTEREST IN REAL PROPERTY CONSISTING OF A SEPARATE INTERESTS IN A UNIT, A RESIDENTIAL, INDUSTRIAL OR COMMERCIAL BUILDING OR IN AN INDUSTRIAL ESTATE AND AN UNDIVIDED INTERESTS IN COMMON, DIRECTLY AND INDIRECTLY, IN THE LAND OR THE APPURTENANT INTEREST OF THEIR RESPECTIVE UNITS IN THE COMMON AREAS. 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 A Agricultural GL Government Land GP General Purposes I Industrial X Institutional APD Area for Priority Development PS Parking Slot AGRICULTURAL LANDS A1 Riceland Irrigated A2 Riceland Unirrigated A3 Upland A4 Coco Land A5 Citrus Land A6 Fishpond A7 Swamp A8 Nipa Land A9 Cotton Land A10 Cogon A11 Abaca Land A12 Orchard A13 Pineapple Land A14 Banana Land A15 Pasture Land A16 Corn Land A17 Sugar Land A18 Tobacco Land A19 Cacao A20 Lanzones A21 Durian A22 Rambutan A23 Mango A24 Mangrove A25 Camote/Cassava A26 Bamboo Land A27 Peanut Land A28 Soy beans Land A29 Grape vineyard A30 Pepper Land A31 Mineral Land A32 Non Metallic mineral Land A33 Coal Deposit A34 African Oil Land A35 Rubber Land A36 Forest Land/Timber Land A37 Horticultural Land A38 Salt Beds A39 Seashore A40 Resort A41 Sandy/Stony A42 Prawn pond A43 Sorghum A44 Ipil-ipil A45 Kangkong A46 Zarate A47 Vegetable Land A48 Coffee A49 Mountainous/Hilly Areas A50 Other Agricultural Lands BUREAU OF INTERNAL REVENUE REVENUE REGION NO. 8A-MAKATI CITY REVENUE DISTRICT OFFICE NO. 48-WEST MAKATI PROVINCE: NCR CITY/MUNICIPALITY: Makati City D.O. NO. 036-2021 BARANGAY: BANGKAL Effectivity Date 12/22/2021 STREET NAME/SUBDIVISION VICINITY CLASSIFICATION 8TH REVISION Z.V./SQ.M. AMORSOLO* DON BOSCO TO EDSA CR 288,000.00 A. APOLINARIO ST. DALLAS ST.-EDSA RR 83,000.00 CR 113,000.00 CAPT. M. REYES (M. Reyes) DALLAS ST.-EDSA RR 110,000.00 CR 140,000.00 DALLAS ST. P. BINAY ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 108,000.00 CR 125,000.00 DON BOSCO ST.* PRES. SERGIO OSMEA SR. HIGHWAY-CHINO ROCES AVE. **RR 128,000.00 CR 175,000.00 DON CHINO ROCES (PASONG TAMO) DON BOSCO-EDSA CR 338,000.00 EDSA M. REYES ST.-CHINO ROCES AVE. CR 285,000.00 EVANGELISTA ST. DALLAS ST.-EDSA RR 148,000.00 CR 248,000.00 GEN. M. CAPINPIN ST. (GEN. N. CAPINPIN) GEN. P. SANTOS ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 103,000.00 CR 128,000.00 GEN. M. MALVAR ST. (GEN. MALVAR) P. BINAY ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 103,000.00 CR 128,000.00 GEN. P. SANTOS ST. (SANTOS) GEN. LIM ST.-EVANGELISTA RR 103,000.00 CR 128,000.00 GEN. V. LIM ST. (GEN. A. LIM) M. REYES ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 103,000.00 CR 128,000.00 GEN. V. LUKBAN ST. (U. LUKBAN) P. BINAY ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 103,000.00 CR 128,000.00 GEN. A. BONIFACIO ST. GEN. CAILLES-PRES. SERGIO OSMEA SR. HIGHWAY RR 103,000.00 CR 128,000.00 GEN. A. LUNA ST. P. BINAY ST.-RODRIGUEZ ST. RR 105,000.00 CR 128,000.00 GEN. ALEJANDRINO ST. EVANGELISTA-A. APOLINARIO RR 103,000.00 CR 128,000.00 GEN. E. MACABULOS ST. P. BINAY ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 103,000.00 CR 128,000.00 GEN. G. DEL PILAR ST. (GEN. DEL PILAR) P. BINAY ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 103,000.00 CR 128,000.00 GEN. J. BELARMINO ST. (GEN. A. BELARMINO) M. REYES ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 103,000.00 CR 128,000.00 GEN. J. CAILLES ST. (GEN CAILLES) A. BONIFACIO ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 103,000.00 CR 128,000.00 GEN. J. LACUNA ST. P. BINAY ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 103,000.00 CR 128,000.00 GEN. M. HIZON ST. P. BINAY ST.-A. APOLINARIO RR 103,000.00 CR 128,000.00 GEN. M. TINIO ST. P. BINAY ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 103,000.00 CR 128,000.00 GEN. MASCARDO ST. P. BINAY ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 103,000.00 CR 128,000.00 GEN. NATIVIDAD ST. (NATIVIDAD) GEN. J. BELARMINO-EDSA RR 140,000.00 CR 170,000.00 GEN. O. MOJICA ST. P. BINAY ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 103,000.00 CR 128,000.00 GEN. P. GARCIA ST. P. BINAY ST.-A. APOLINARIO RR 103,000.00 CR 128,000.00 GEN. S. ESTRELLA ST. P. BINAY ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 103,000.00 CR 128,000.00 GEN. V. ZAMORA ST. (ZAMORA) GEN. J. LUNA ST.-GEN. DEL PILAR ST. RR 103,000.00 CR 128,000.00 J. CLIMACO ST. GEN. J. BELARMINO ST.-EDSA RR 140,000.00 CR 170,000.00 LA GUARDIA ST. A. BONIFACIO ST.-HEN. J. CAILLES ST. RR 93,000.00 CR 103,000.00 M. LLANERA ST. GEN. J. BELARMINO ST.-EDSA RR 140,000.00 CR 170,000.00 P. BINAY ST. (formerly Gen. Ricarte St.) A. ARNAIZ AVE.-GEN. J. CAILLES RR 93,000.00 CR 113,000.00 RODRIGUEZ AVE. GEN. ESTRELLA ST.-EDSA RR 108,000.00 CR 138,000.00 SABIO ST. CHINO ROCES AVE.- AMORSOLO ST. RR 140,000.00 CR 170,000.00 PRES. SERGIO OSMEA SR. HIGHWAY (FRMLY: SOUTH SUPERHIGHWAY) DON BOSCO-EDSA RR 120,000.00 CR 335,000.00 WALLACE ST. J. BELARMINO-EDSA RR 93,000.00 CR 105,000.00 INSTITUTIONS X 150,000.00 BARANGAY: BANGKAL CONDOMINIUMS AND TOWNHOUSES VICINITY CLASS 8TH REVISION Z.V./SQ.M. GLOBAL TOWER CONDO M. REYES COR. MASCARDO RC 98,000.00 CC 120,000.00 PS 84,000.00 CITYLAND PASONG TAMO CITY SQUARE CHINO ROCES AVE. RC 70,000.00 CC 88,000.00 PS 62,000.00 RGV BUILDING**** PRES. SERGIO OSMEA SR. HIGHWAY COR. MASCARDO RC 50,000.00 CC 62,000.00 PS 43,000.00 THE ASPEN RESIDENCES GEN. P. SANTOS RC 89,000.00 CC 108,000.00 PS 76,000.00 THE CONSOLIDATED MANSION**** PRES. SERGIO OSMEA SR. HIGHWAY COR. GEN. P. GARCIA RC 50,000.00 PS 35,000.00 THE MANCHESTER PLACE GEN. ESTRELLA ST. RC 98,000.00 ***CC 115,000.00 PS 81,000.00 THE WOODLAND PARK COND.**** GEN. MACABULOS RC 48,000.00 CC 57,000.00 PS 40,000.00 LUBECA HOUSE**** GEN. MACABULOS RC 50,000.00 CC 57,000.00 PS 40,000.00 SAN LORENZO PLACE EDSA COR. CHINO ROCES RC 173,000.00 CC 203,000.00 PS 142,000.00 SOUTH STAR PLAZA (Cityland Condominium V) PRES. SERGIO OSMEA SR. HIGHWAY RC 53,000.00 CC 62,000.00 PS 43,000.00 WEST TOWER CONDOMINIUM***** PRES. SERGIO OSMEA SR. HIGHWAY RC 54,000.00 CC 67,000.00 PS 47,000.00 YULO PLAZA DON BOSCO ST. RC 74,000.00 PS 52,000.00 ECOLOGY VILLAGE* RC 200,000.00 * Added Streets/Village (City Ordinance #2008-001 dated: Feb. 1, 2008) ** RR with residential houses and units found on the existing location *** CR with commercial establishment on this vicinity **** Condominiums/Buildings already exist but with no assigned value in the 7th Revision; Assigned Zonal Value in the 8th Revision ***** with gas leak NOTE: Developer/Owner of Condominium Project built after the effectivity of this revision (8th revision), should request for an assignment of values from the Technical Committee on Real Property Valuation (TCRPV) chaired by the Assistant Regional Director of the Revenue Region. RECOMMENDED BY THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION (TCRPV) BARANGAY: MAGALLANES STREET NAME/SUBDIVISION VICINITY CLASS 8TH REVISION Z.V./SQ.M. BEGONIA ST. TRINIDAD ST.-HOMONHON ST. RR 163,000.00 DON CHINO ROCES AVE. (Formerly Pasong Tamo) EDSA TO DPC BLDG. **RR - CR 358,000.00 DON CHINO ROCES EXTN. (formerly Pasong Tamo Ext.) DPC BLDG TO LAWTON AVE. ***RR 100,000.00 CR 213,000.00 EDSA AMORSOLO ST., TO PASAY MAKATI BOUNDARY CR 263,000.00 ENCARNACION ST. LAPU-LAPU ST RR 163,000.00 FERNANDO ST.* PASEO DE MAGALLANES RR 168,000.00 GALLERIA DE MAGALLANES VILLAGE PRES. SERGIO OSMEA SR. HIGHWAY RR 130,000.00 HOMONHON ST. VICTORIA ST. LAPU-LAPU ST. RR 163,000.00 HUMABON ST. MAGALLANES AVE. RR 163,000.00 CR 223,000.00 LAPU-LAPU ST. (AVE) EDSA-HUMABON ST. RR 168,000.00 CR 210,000.00 LIMASAWA ST. SAN GREGORIO ST. RR 168,000.00 LUMBANG* CHINO ROCES AVE. CR 210,000.00 MACTAN ST. VICTORIA ST.-MAGDALENA ST. RR 135,000.00 MAGALLANES AVENUE EDSA-PRES. SERGIO OSMEA SR. HIGHWAY RR 188,000.00 MAGDALENA CIRCLE (MAGALLANES CIRCLE) MAGDALENA ST. RR 163,000.00 MAGDALENA ST. TRINIDAD-MAGALLANES AVE. RR 163,000.00 MARGARITA ST. LAPU-LAPU ST. RR 163,000.00 ROSARIO ST. TRINIDAD ST.-HOMONHON ST. RR 163,000.00 SAN ANTONIO ST. PASEO DE MAGALLANES RR 168,000.00 CR 219,000.00 SAN ANTONIO ST. MAGALLANES VILLAGE RR 163,000.00 SAN CARLOS ST. VICTORIA ST.-MAGALLANES AVE. RR 163,000.00 SAN FELIPE ST. VICTORIA ST.-MAGALLANES AVE. RR 163,000.00 SAN GERONIMO ST. VICTORIA ST.-MAGALLANES AVE. RR 163,000.00 SAN GREGORIO ST. VICTORIA ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 163,000.00 ****CR 208,000.00 SAN MARTIN ST. VICTORIA ST.-MAGALLANES AVE. RR 163,000.00 SAN PABLO ST. VICTORIA ST.-MAGALLANES AVE. RR 163,000.00 SANTIAGO ST.* PASEO DE MAGALLANES CR 227,000.00 SOCORRO ST. TRINIDAD ST.-HOMONHON ST. RR 163,000.00 PRES. SERGIO OSMEA SR. HIGHWAY (FRMLY: SOUTH SUPERHIGHWAY) PASEO DE MAGALLANES CR 220,000.00 STA. ANA ST. VICTORIA ST.-MAGALLANES AVE. RR 163,000.00 STA. ROSA ST. VICTORIA ST.-MAGALLANES AVE. RR 163,000.00 TRINIDAD ST. VICTORIA ST.-MAGALLANES AVE. RR 163,000.00 VICTORIA ST. LAPU-LAPU ST.-MACTAN RR 135,000.00 CR 200,000.00 INSTITUTIONS X 200,000.00 CONDOMINIUMS AND TOWNHOUSES VICINITY CLASS 8TH REVISION Z.V./SQ.M. ATRIUM BLDG. AA***** MAGALLANES VILLAGE RC 130,000.00 THE GALERIA DE MAGALLANES***** MAGALLANES VILLAGE RC 130,000.00 PS 91,000.00 ECOLOGY VILLAGE* RC 200,000.00 * Added Streets/Village (City Ordinance #2008-001 dated: Feb. 1, 2008) ** RR no residential area found on the existing location *** RR with residential houses and units found on the existing location **** CR with commercial establishment on this vicinity ***** Condominiums/Buildings already exist but with no assigned value in the 7th Revision; Assigned Zonal Value in the 8th Revision NOTE: Developer/Owner of Condominium Project built after the effectivity of this revision (8th revision), should request for an assignment of values from the Technical Committee on Real Property Valuation (TCRPV) chaired by the Assistant Regional Director of the Revenue Region. RECOMMENDED BY THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION (TCRPV) BARANGAY: PALANAN STREET NAME/SUBDIVISION VICINITY CLASS 8TH REVISION Z.V./SQ.M. AMPERE ST. BAUTISTA ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 118,000.00 CR 143,000.00 ARARO ST. DELA CRUZ ST.-EMILIA ST. RR 120,000.00 *****CR 143,000.00 ARELLANO AVE. ZOBEL ROXAS ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 123,000.00 CR 155,000.00 BAUTISTA ST. ZOBEL ROXAS ST.-SEN. GIL PUYAT AVE. RR 145,000.00 CR 168,000.00 BERMEO ST. CALATAGAN ST. EMILIA ST. RR 120,000.00 BIGASAN ST. ARELLANO AVE.-CASINO ST. RR 120,000.00 BOYLE ST. BAUTISTA ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 120,000.00 CR 148,000.00 CALATAGAN ST. ARARO ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 120,000.00 CR 148,000.00 CAMALIG ST. ARELLANO AVE.-CASINO ST. RR 120,000.00 CASINO ST. J. DELA CRUZ ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 120,000.00 CR 153,000.00 CUENCA ST. CALATAGAN ST. EMILIA ST. RR 120,000.00 CR 148,000.00 CURIE ST. (CURRIE) ENRIQUE ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 120,000.00 CR 148,000.00 DAYAP ST. MARCONI ST.-FILMORE ST. RR 120,000.00 CR 148,000.00 J. DELA CRUZ ST. ARELLANO AVE.-CASINO ST. RR 120,000.00 DIAN ST. ZOBEL ROXAS ST.-SEN. GIL PUYAT AVE. RR 125,000.00 CR 153,000.00 DIESEL ST. ENRIQUE ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 118,000.00 CR 148,000.00 DURANGO ST. CALATAGAN ST. EMILIA ST. RR 118,000.00 EMILIA ST. MARCONI ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 135,000.00 CR 158,000.00 ENRIQUE ST. ZOBEL ROXAS ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 120,000.00 CR 148,000.00 EINTHOVEN ST. ENRIQUE ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 118,000.00 CR 133,000.00 FAHRENHEIT ST. ENRIQUE ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 118,000.00 CR 133,000.00 FILMORE ST. ZOBEL ROXAS ST.-SEN. GIL PUYAT AVE. RR 135,000.00 CR 163,000.00 FLORIDA ST. CALATAGAN ST. EMILIA ST. RR 120,000.00 *****CR 148,000.00 GUERNICA ST. CALATAGAN ST. EMILIA ST. RR 120,000.00 *****CR 148,000.00 HAITI ST. FAHRENHEIT ST.-ENRIQUE ST. RR 120,000.00 HILARIO ST. CALATAGAN ST. EMILIA ST. RR 120,000.00 CR 148,000.00 IBARRA ST. CALATAGAN ST. EMILIA ST. RR 120,000.00 CR 148,000.00 INCA ST. FAHRENHEIT ST.-ENRIQUE ST. RR 128,000.00 *****CR 153,000.00 JAVA ST. FILMORE ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 128,000.00 CR 153,000.00 LOREDO ST. (LAREDO ST.) ARELLANO AVE.-CASINO ST. RR 120,000.00 *****CR 148,000.00 MADRAS ST. (MANDRAS) ARELLANO AVE.-CASINO ST. RR 108,000.00 *****CR 148,000.00 MAKILING ST. FILMORE ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 128,000.00 CR 153,000.00 MARCONI ST. DAYAP ST.-SEN GIL PUYAT AVE. RR 120,000.00 CR 145,000.00 MATANZAS ST. CALATAGAN ST. EMILIA ST. RR 120,000.00 *****CR 148,000.00 NEGROS ST. ARELLANO AVE.-CASINO ST. RR 120,000.00 NEWTON**(Located under Brgy. San Isidro) - RR - CR - OLIVARES ST. ARELLANO AVE.-CASINO ST. RR 120,000.00 CR 148,000.00 PUERTO RICO ST. ARELLANO AVE.-CASINO ST. RR 120,000.00 CR 148,000.00 QUIRINAL ST. ARELLANO AVE.-CASINO ST. RR 120,000.00 CR 148,000.00 SEN. GIL PUYAT AVENUE MARCONI ST.-PRES. SERGIO OSMEA SR. HIGHWAY CR 295,000.00 PRES. SERGIO OSMEA SR. HIGHWAY (FRMLY: SOUTH SUPERHIGHWAY) ZOBEL ROXAS ST.-SEN. GIL PUYAT AVE. CR 288,000.00 ZOBEL ROXAS AVENUE ARELLANO AVE.-PRES. SERGIO OSMEA SR. HIGHWAY RR 195,000.00 CR 233,000.00 BARANGAY: PALANAN CONDOMINIUMS AND TOWNHOUSES VICINITY CLASS 8TH REVISION Z.V./SQ.M. AMPERE PLACE**** AMPERE ST. RC 70,000.00 PS 49,000.00 DIAN PLACE DIAN ST. RC 120,000.00 CC 130,000.00 PS 91,000.00 LJ CONDOMINIUM DIAN ST. CORNER AMPERE ST. RC 70,000.00 CC 80,000.00 PS 56,000.00 MELBOURNE RESIDENCES* SEN. GIL PUYAT AVE. RC 120,000.00 CC 150,000.00 PS 105,000.00 SAYOC BLDG.*** (same as Sayoc Building 100) SEN. GIL PUYAT AVE. RC - CC - PS - SAYOC BUILDING 100 SEN. GIL PUYAT AVE. RC 88,000.00 CC 108,000.00 PS 76,000.00 SCANDIC PALACE SUITES EMILIA ST. RC 133,000.00 CC 150,000.00 PS 105,000.00 P&I CONDOMINIUM (P & L II CONDOMINIUM) PRES. SERGIO OSMEA SR. HIGHWAY RC 70,000.00 CC 80,000.00 PS 56,000.00 BRYAN CONDOMINIUM**** CASINO ST. RC 90,000.00 CC 100,000.00 PS 70,000.00 * Zonal value set from 7th revision was relatively high. Adjusted to reflect the fair market value of the condominium. ** Located under the jurisdiction of Brgy. San Isidro. *** Same as Sayoc Building 100. **** Condominiums/Buildings already exist but with no assigned value in the 7th Revision; Assigned Zonal Value in the 8th Revision. ***** CR with commercial establishment on this vicinity. NOTE: Developer/Owner of Condominium Project built after the effectivity of this revision (8th revision), should request for an assignment of values from the Technical Committee on Real RECOMMENDED BY THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION (TCRPV) BARANGAY: PIO DEL PILAR STREET NAME/SUBDIVISION VICINITY CLASS 8TH REVISION Z.V./SQ.M. A. SANTUICO ST. DELA ROSA ST.-WASHINGTON GYM RR 94,000.00 CR 116,000.00 AMORSOLO ST. DELA ROSA ST.-ARNAIZ ST. CR 313,000.00 ARGUELLES ST. CAPT. M. REYES-A. APOLINARIO RR 85,000.00 CR 100,000.00 ARNAIZ AVE. PRES. SERGIO OSMEA SR. HIGHWAY-PASAY **RR 143,000.00 CR 177,000.00 PRES. SERGIO OSMEA SR. HIGHWAY-AMORSOLO CR 238,000.00 BALDERAMA ST. (VALDERAMA ST.) BATANGAS ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 85,000.00 CR 99,000.00 BATANGAS ST. ZANZIBAR ST. RR 85,000.00 CR 102,000.00 BEN HARRISON ST. BATANGAS ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 81,000.00 CR 95,000.00 CALHOUN ST. CAPT. M. REYES-PRES. SERGIO OSMEA SR. HIGHWAY RR 82,000.00 CR 96,000.00 CAPT. APOLINARIO (A. APOLINARIO ST.) PRES. SERGIO OSMEA SR. HIGHWAY-DALLAS ST. RR 92,000.00 CR 104,000.00 CAPT. M REYES ST. ARNAIZ AVE.-DALLAS ST. RR 100,000.00 CR 120,000.00 CUANGCO ST. BATANGAS ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 85,000.00 CR 100,000.00 DALLAS ST. P. BINAY ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 108,000.00 CR 125,000.00 DELA ROSA ST. PRES. SERGIO OSMEA SR. HIGHWAY-CHINO ROCES AVE. **RR 130,000.00 CR 280,000.00 DON BOSCO ST. PRES. SERGIO OSMEA SR. HIGHWAY-CHINO ROCES AVE. CR 193,000.00 DON CHINO ROCES AVENUE (Frmly PASONG TAMO) SEN. GIL PUYAT AVE.-DON BOSCO **RR 218,000.00 CR 250,000.00 E. JACINTO ST. MEDINA ST.-J. VICTOR ST. RR 94,000.00 CR 116,000.00 E. RAMOS ST. DELA ROSA-PIO DEL PILAR BRGY. HALL RR 94,000.00 CR 116,000.00 ESTACION ST. A. ARNAIZ AVE.-DON BOSCO ST. RR 150,000.00 CR 254,000.00 EVANGELISTA ST. A. ARNAIZ AVE.-DALLAS ST. RR 154,000.00 CR 251,000.00 FERNANDO ST. (HERNANDO) J. VICTOR-CHINO ROCES AVE. RR 89,000.00 CR 106,000.00 GRAY ST.***** RR - HAYES ST. BATANGAS ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 84,000.00 CR 97,000.00 HOOVER ST. MEDINA ST.-PIO DEL PILAR BRGY. HALL RR 91,000.00 CR 104,000.00 J. VICTOR ST. DELA ROSA ST.-A. ARNAIZ AVE. RR 110,000.00 CR 123,000.00 JERRY ST. MAYOR ST.-CAPT. M. REYES RR 86,000.00 CR 102,000.00 L. FACUNDO ST. MEDINA ST.-J. VICTOR ST. RR 89,000.00 CR 106,000.00 MAYOR ST. A. ARNAIZ AVE.-JERRY ST. RR 84,000.00 CR 97,000.00 M. ANTONIO ST. J. VICTOR ST.-PIO DEL PILAR BRGY. HALL RR 94,000.00 CR 109,000.00 M. OCAMPO ST. DELA ROSA ST.-M. ANTONIO ST. RR 110,000.00 CR 123,000.00 M. SANTILLAN ST. DELA ROSA ST.-A. ARNAIZ AVE. RR 108,000.00 CR 145,000.00 MCKINLEY ST. T. TAYLO ST.-J. VICTOR ST. RR 94,000.00 CR 109,000.00 P. BINAY ST. ZANZIBAR ST.-DALLAS ST. RR 110,000.00 CR 130,000.00 P. MEDINA ST. (MEDINA ST.) SEN. GIL PUYAT AVE.-A. ARNAIZ ST. RR 90,000.00 CR 110,000.00 PIERCE ST. MEDINA ST. E. RAMOS ST. RR 85,000.00 CR 100,000.00 REYNALDO ST. BEN HARRISON ST.-A. ARNAIZ AVE. RR 86,000.00 CR 102,000.00 ROOSEVELT ST. MEDINA ST.-J. VICTOR ST. RR 91,000.00 CR 112,000.00 V.A. RUFINO ST. CHINO ROCES AVE.-AMORSOLO CR 300,000.00 SAN ANTONIO ST. BATANGAS ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 84,000.00 CR 97,000.00 S. JAVIER ST. MEDINA ST.-CHINO ROCES AVE. RR 99,000.00 CR 135,000.00 SEN. GIL PUYAT AVENUE PRES. SERGIO OSMEA SR. HIGHWAY-CHINO ROCES AVE. CR 357,000.00 PRES. SERGIO OSMEA SR. HIGHWAY (FRMLY: SOUTH SUPERHIGHWAY) SEN. GIL PUYAT AVE.-DON BOSCO CR 290,000.00 T. TAYLO ST. DELA ROSA ST.-J. VICTOR ST. RR 94,000.00 CR 114,000.00 TENGCO ST. SAN ANTONIO ST.-A. ARNAIZ AVE. RR 86,000.00 CR 102,000.00 URBAN AVENUE (FORMERLY TINDALO ST) WASHINGTON ST.-CHINO ROCES AVE. CR 307,000.00 VAN BUREN ST. BATANGAS ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 84,000.00 CR 97,000.00 VILLAR ST. MEDINA ST.-T. TAYLO ST RR 85,000.00 CR 100,000.00 WASHINGTON ST. BUENDIA TO DELA ROSA RR 150,000.00 CR 250,000.00 DELA ROSA TO ARNAIZ **RR 103,000.00 CR 140,000.00 WILSON ST. DELA ROSA ST.-WASHINGTON GYM RR 115,000.00 CR 135,000.00 CONDOMINIUMS AND TOWNHOUSES VICINITY CLASS 8TH REVISION Z.V./SQ.M. AIC BURGUNDY CORPORATE TOWER SEN. GIL PUYAT AVE. RC 132,000.00 CC 172,000.00 PS 120,000.00 CITYLAND DELA ROSA I DELA ROSA RC 71,000.00 CC 80,000.00 PS 56,000.00 CITYLAND ESTACION ESTACION ST. RC 70,000.00 CC 80,000.00 PS 56,000.00 CITYLAND-MAKATI EXECUTIVE TOWER I DELA ROSA ST. RC 89,000.00 CC 108,000.00 PS 76,000.00 CITYLAND-MAKATI EXECUTIVE TOWER II MEDINA ST. RC 89,000.00 CC 108,000.00 PS 76,000.00 CITYLAND-MAKATI EXECUTIVE TOWER III SEN. GIL PUYAT AVE. RC 90,000.00 CC 108,000.00 PS 76,000.00 CITYLAND-MAKATI EXECUTIVE TOWER IV MEDINA ST. RC 89,000.00 CC 108,000.00 PS 76,000.00 CITYLAND P. TAMO TOWER CHINO ROCES AVE. RC 85,000.00 CC 119,000.00 PS 83,000.00 CITYLAND SQUARE PASONG TAMO CHINO ROCES AVE. RC 89,000.00 CC 108,000.00 PS 76,000.00 CITYLAND 8 SEN. GIL PUYAT AVE. RC 76,000.00 CC 95,000.00 PS 67,000.00 HERALD SUITES CHINO ROCES AVE. RC 117,000.00 PS 82,000.00 KING'S COURT CONDO I CHINO ROCES AVE. CC 97,000.00 PS 68,000.00 KING'S COURT CONDO II CHINO ROCES AVE. CC 97,000.00 PS 68,000.00 LAUREANO DE TREVI TOWER I, II and III CHINO ROCES AVE. RC 120,000.00 ***CC 184,000.00 PS 129,000.00 LEGASPI SUB URBAN HOUSE CONDO SANTILLAN ST. RC 70,000.00 PS 49,000.00 MAKATI CINEMA SQUARE CHINO ROCES AVE. RC 75,000.00 CC 80,000.00 PS 56,000.00 MAKATI CINEMA SQUARE TOWER CHINO ROCES AVE. RC 72,000.00 CC 83,000.00 PS 58,000.00 MARVIN PLAZA CONDOMINIUM CHINO ROCES AVE. CC 84,000.00 PS 59,000.00 ONE LILAC PLACE CHINO ROCES AVE. RC 158,000.00 CC 185,000.00 PS 130,000.00 ONE SANTILLAN PLACE SANTILLAN ST. RC 82,000.00 PS 57,000.00 100 WEST SEN. GIL PUYAT AVE. RC 220,000.00 CC 240,000.00 PS 168,000.00 ORIENTAL GARDEN MAKATI CONDO CHINO ROCES AVE. RC 143,000.00 CC 173,000.00 PS 121,000.00 ORIENTAL PLACE CHINO ROCES AVE. RC 135,000.00 CC 163,000.00 PS 114,000.00 PRAISE CONDOMINIUM SANTILLAN ST. RC 65,000.00 PS 46,000.00 SANTILLAN APARTMENT SANTILLAN ST. RC 68,000.00 PS 48,000.00 SISVAL APARTMENT SANTILLAN ST. RC 64,000.00 PS 45,000.00 THE AVIDA SAN LORENZO TOWER 1**** CHINO ROCES AVE. RC 148,000.00 CC 175,000.00 PS 123,000.00 THE AVIDA SAN LORENZO TOWER 2**** CHINO ROCES AVE. RC 150,000.00 CC 178,000.00 PS 125,000.00 THE BEACON TOWER I CHINO ROCES AVE. RC 149,000.00 CC 183,000.00 PS 128,000.00 THE BEACON TOWER II CHINO ROCES AVE. RC 150,000.00 CC 183,000.00 PS 128,000.00 THE BEACON TOWER III CHINO ROCES AVE. RC 150,000.00 CC 183,000.00 PS 128,000.00 THE EPOCH ONE BUILDING (Victor Hotel)**** J. VICTOR ST. RC 137,000.00 CC 153,000.00 PS 107,000.00 THE DELA ROSA CONDOMINIUM**** (Cityland Dela Rosa) DELA ROSA ST. RC 79,000.00 CC 95,000.00 PS 67,000.00 THE RSG EARTHRISE 1**** (Earthrise Condominium 1) S. JAVIER ST. RC 43,000.00 CC 53,000.00 PS 37,000.00 VICTORIA DE MAKATI DELA ROSA ST. RC 122,000.00 CC 168,000.00 PS 118,000.00 VILLA ALICIA**** A. ARNAIZ AVE. RC 74,000.00 PS 52,000.00 WEST OF AYALA SEN. GIL PUYAT AVE. RC 123,000.00 CC 158,000.00 PS 111,000.00 YULO PLAZA (located under Brgy. Bangkal) DON BOSCO ST. RC - CC - CAFEL BLDG.**** SANTILLAN ST. RC 75,000.00 F.C.C CONDOMINIUM BLDG.**** SANTILLAN ST. RC 75,000.00 MMC HOUSE CONDOMINIUM**** E. JACINTO ST. RC 77,000.00 PS 54,000.00 PASEO DE ROCES**** DON CHINO ROCES AVE. RC 145,000.00 CC 168,000.00 PS 118,000.00 ** RR with residential houses and units found on the existing location *** CR with commercial establishment on this vicinity **** Condominiums/Buildings already exist but with no assigned value in the 7th Revision; Assigned Zonal Value in the 8th Revision ***** cannot be located NOTE: Developer/Owner of Condominium Project built after the effectivity of this revision (8th revision), should request for an assignment of values from the Technical Committee on Real Property Valuation (TCRPV) chaired by the Assistant Regional Director of the Revenue Region. RECOMMENDED BY THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION (TCRPV) BARANGAY: SAN ISIDRO STREET NAME/SUBDIVISION VICINITY CLASS 8TH REVISION Z.V./SQ.M. ALEXANDER ST. MARCONI ST.-EDISON ST. RR 115,000.00 CR 144,000.00 ARAGON ST. FINLANDIA ST.-EDISON ST. RR 115,000.00 **CR 142,000.00 ARSONVEL ST. MARCONI ST.-EDISON ST. RR 115,000.00 CR 142,000.00 ARTHUR ST.* FINLANDIA ST.-HONDURAS ST. RR 128,000.00 CR 154,000.00 BINAY AVE.**** - RR - CR - BATANGAS ST. SEN. GIL PUYAT AVE.-A. ARNAIZ AVE. RR 125,000.00 CR 154,000.00 BAUTISTA ST. SEN. GIL PUYAT-EDISON ST. RR 135,000.00 CR 163,000.00 BELL ST. MARCONI ST.-EDISON ST. RR 120,000.00 CR 142,000.00 BOBCOCK ST. MARCONI ST.-EDISON ST. RR 120,000.00 CR 142,000.00 BOLIVIA ST. BATANGAS ST.-ARTHUR ST. RR 120,000.00 CR 142,000.00 BORNEO ST. BATANGAS ST.-ARTHUR ST. RR 120,000.00 CR 142,000.00 COPERNICUS ST. (COPERNICO ST.) FINLANDIA ST.-EDISON ST. RR 120,000.00 CR 142,000.00 DALTON ST. MARCONI ST.-EDISON ST. RR 120,000.00 CR 142,000.00 DIAN ST. SEN. GIL PUYAT-MARCONI RR 120,000.00 CR 153,000.00 EDISON ST. SEN. GIL PUYAT-ARNAIZ AVE. RR 120,000.00 CR 154,000.00 EINSTEIN ST. FINLANDIA ST.-EDISON ST. RR 120,000.00 CR 152,000.00 FARADAY ST. MARCONI ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 120,000.00 CR 152,000.00 FINLANDIA ST. MARCONI ST-PRES. SERGIO OSMEA SR. HIGHWAY RR 120,000.00 CR 154,000.00 FORD ST. MARCONI ST.-EDISON ST. RR 120,000.00 CR 144,000.00 GALVANI ST. FINLANDIA ST.-EDISON ST. RR 120,000.00 CR 142,000.00 GRANDUER ST. (GRANDEL) MARCONI ST.-EDISON ST. RR 120,000.00 CR 142,000.00 GUATEMALA ST. BATANGAS-ARTHUR ST. RR 120,000.00 CR 142,000.00 HONDURAS ST. BATANGAS-PRES. SERGIO OSMEA SR. HIGHWAY RR 120,000.00 CR 142,000.00 MARCONI ST. GIL PUYAT AVE.-A. ARNAIZ AVE. RR 118,000.00 CR 148,000.00 MORSE ST. MARCONI ST.-EDISON ST. RR 118,000.00 CR 139,000.00 NEWTON ST. FINLANDIA ST.-EDISON ST. RR 120,000.00 CR 142,000.00 NOBEL ST. MARCONI ST.-EDISON ST. RR 120,000.00 CR 142,000.00 P. BINAY ST. HONDURAS ST.-ZANZIBAR ST RR 120,000.00 CR 142,000.00 PASTEUR ST. MARCONI ST.-EDISON ST. RR 120,000.00 CR 142,000.00 ROCKEFELLER ST. EDISON ST.-PRES. SERGIO OSMEA SR. HIGHWAY RR 120,000.00 CR 142,000.00 SEN GIL PUYAT (BUENDIA) MARCONI ST-PRES. SERGIO OSMEA SR. HIGHWAY CR 295,000.00 PRES. SERGIO OSMEA SR. HIGHWAY (FRMLY: SOUTH SUPERHIGHWAY) GIL PUYAT AVE.-ROCKEFELLER ST. CR 288,000.00 URUGUAY ST. BATANGAS-ARTHUR ST. RR 120,000.00 CR 142,000.00 VOLTA ST. FINLANDIA ST.-FARADAY ST. RR 120,000.00 CR 142,000.00 ZANZIBAR ST. BATANGAS-ROCKEFELLER ST. RR 120,000.00 CR 142,000.00 CONDOMINIUMS AND TOWNHOUSES VICINITY CLASS 8TH REVISION Z.V./SQ.M. FINLANDIA HOUSE (FINLANDIA TOWNHOMES) FINLANDIA ST. CORNER DIAN ST. RC 117,000.00 CC 127,000.00 PS 89,000.00 FINLANDIA RESIDENCES*** FINLANDIA ST. CORNER VOLTA ST. RC 117,000.00 CC 127,000.00 PS 89,000.00 HERALD SUITES HOTEL SOLANA EINSTEIN ST. RC 119,000.00 CC 120,000.00 PS 84,000.00 ONE ROCKEFELLER CONDO ROCKEFELLER ST. RC 109,000.00 CC 120,000.00 PS 84,000.00 MERVIN RESIDENCES FARADAY ST. RC 105,000.00 CC 110,000.00 PS 77,000.00 * Street already exist but with no assigned value in the 7th Revision. ** CR with commercial establishment on this vicinity. **** Condominiums/Buildings already exist but with no assigned value in the 7th Revision; Assigned Zonal Value in the 8th Revision. ***** Cannot be located. NOTE: Developer/Owner of Condominium Project built after the effectivity of this revision (8th revision), should request for an assignment of values from the Technical Committee on Real Property Valuation (TCRPV) chaired by the Assistant Regional Director of the Revenue Region. RECOMMENDED BY THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION (TCRPV) CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES FOR RDO No. 48-WEST MAKATI WHEREIN 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 (HLURB). IF IT IS UTILIZED FOR SOCIAL 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. DIVISION OF A BARANGAY IN THE EVENT THAT AN EXISTING BARANGAY IS DIVIDED INTO TWO OR MORE BARANGAYS, THE ZONAL VALUE PRESCRIBED FOR THE EXISTING BARANGAY SHALL BE USED FOR THE NEWLY CREATED BARANGAY. 6. PARKING SLOT (PS) IF NO ZONAL VALUE HAS BEEN PRESCRIBED FOR PARKING SLOTS, THE VALUE SHOULD BE 60% OF THE AMOUNT OF THE UNIT SOLD. 7. INSTITUTION (X) THESE ARE AREAS FOR SCHOOL, HOSPITAL AND CHURCHES, IF NO ZONAL VALUE HAS BEEN PRESCRIBED, THE COMMERCIAL VALUE OF THE PROPERTY NEAREST TO THE INSTITUTION. WITHIN THE SAME BARANGAY AND STREET SHALL BE USED. 8. 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.