North Makati
Revenue District Office No. 49 — Department Order No. 035-2021 • Zonal Values • RR 08 - Makati • Nov 23, 2021
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November 23, 2021 ZONAL VALUATION REVENUE DISTRICT OFFICE NO. 49 - NORTH MAKATI IMPLEMENTATION OF THE REVISED SCHEDULE OF ZONAL VALUES OF REAL PROPERTIES WITHIN THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 49-NORTH MAKATI (6TH 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. 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. 49-NORTH MAKATI PROVINCE: NCR CITY/MUNICIPALITY: MAKATI CITY D.O. No. 035-2021 BARANGAY: BEL-AIR Effectivity Date 1/8/2022 STREET/SUBDIVISION VICINITY CLASSIFICATION 6TH REVISION Z.V./SQ.M. AMAPOLA Estrella-Mercedes RR 250,000 ANTARES Jupiter-Mercedes RR 250,000 ANZA Makati Ave.-Polaris CR 350,000 AQUARIUS Hydra-Solar RR 250,000 ARIES Mercedes-Taurus RR 250,000 ASTEROID Jupiter-Mercedes RR 250,000 ASTRA I Jupiter-Mercedes RR 250,000 AYALA AVENUE (EXTENSION)*** Sen. Gil Puyat-Metropolitan Ave. CR 350,000 CANOPUS Jupiter-Mercedes RR 250,000 COMET Jupiter-Constellation RR 250,000 CONSTELLATION Makati Ave.-Reposo RR 250,000 ESTRELLA J. Rizal-EDSA RR 250,000 GALAXY Jupiter-Mercedes RR 250,000 HERCULES Orbit-Makati Ave. RR 250,000 HYDRA Mercedes-Taurus RR 250,000 JUNO Makati Ave.-Orbit RR 250,000 JUPITER N. Garcia-Zodiac CR 300,000 LEO Solar-Taurus RR 250,000 LIBRA Solar-Taurus RR 250,000 MAKATI AVENUE Bel-Air-1 Side CR 500,000 Gil Puyat-Jupiter CR 500,000 Jupiter-Neptune (Bel Air 2 Side) CR 500,000 MALUGAY Ayala Ave.-Sen. Gil Puyat CR 425,000 MARS Jupiter-Mercedes RR 250,000 MERCEDES P. Burgos-Zodiac RR 250,000 MERCURY Jupiter-Mars RR 250,000 N. GARCIA (REPOSO) Sen. Gil Puyat-Kalayaan Ave. RR 250,000 CR 450,000 St. Andrew The Apostle Parish X 350,000 NEPTUNE N. Garcia-Durban RR 250,000 CR 350,000 ORBIT Jupiter-Neptune RR 250,000 ORION Polaris-Mercedes RR 250,000 PLANET Jupiter-Mercedes RR 250,000 POLARIS Jupiter-Mars RR 250,000 CR 350,000 SATURN Constellation-Jupiter RR 200,000 SEN. GIL PUYAT Ayala (Bel-Air Subd.)-Edsa CR 400,000 P. De Roxas-Ayala Ave. (Salcedo Subd.) CR 500,000 SOLAR Hydra-Zodiac RR 250,000 STELLA Hydra-Solar RR 250,000 TAURUS Amapola-Zodiac RR 250,000 ZODIAC Jupiter-Taurus (Lots Backing EDSA) RR 250,000 Jupiter-Taurus (Inner Lots) RR 250,000 ACT TOWER* Sen. Gil Puyat Ave. RC CC PS COUNTRY SPACE* Sen. Gil Puyat Ave. CC PS FAR EAST BANK CENTRE/BPI BUENDIA CENTER Sen. Gil Puyat Ave. (near Makati Avenue) CC 200,000 PS 140,000 JAZZ RESIDENCES/SMDC N. Garcia Cor. Jupiter Ave. RC 155,000 CC 200,000 PS 140,000 LE TRIOMPHE* Sen. Gil Puyat Ave. RC CC PS LERATO TOWER Malugay St. Cor. Ayala Ext. RC 200,000 CC 250,000 PS 175,000 MIDLAND BUILDING BUENDIA Sen. Gil Puyat Ave. RC 100,000 CC 110,000 PS 80,000 PACIFIC STAR** Makati Ave. Cor. Sen. Gil Puyat Ave. CC 250,000 PS 175,000 PETRON MEGA PLAZA** Sen. Gil Puyat Ave. CC 200,000 PS 140,000 SALCEDO TOWER A* Sen. Gil Puyat Ave. RC CC PS STAR CENTRUM (CITYLAND VI) Sen. Gil Puyat Ave. RC 90,000 CC 120,000 PS 84,000 THE ALPHALAND MAKATI PLACE Malugay St. Cor. Ayala Ext. RC 300,000 CC 350,000 PS 245,000 THE COLUMNS AYALA Sen. Gil Puyat Ave. RC 200,000 CC 250,000 PS 175,000 THE WORLD CENTRE* Sen. Gil Puyat Ave. CC PS ONE SHANGRI-LA SALCEDO PLACE* Sen. Gil Puyat Ave., Tordesillas St. RC CC PS * ONETT TRANSACTIONS ARE NOW UNDER THE JURISDICTION OF RDO 50-SOUTH MAKATI, PURSUANT TO MEMORANDUM DATED OCTOBER 5, 2021. ** PURELY COMMERCIAL. *** STREET AND VICINITY PERTAINS TO RDO 50 JURISDICTION; THUS, UPDATED BASED ON RDO NO. 49-NORTH MAKATI JURISDICTION. BARANGAY: BEL-AIR (continuation) CONDOMINIUMS AND TOWNHOUSES VICINITY CLASSIFICATION 6TH REVISION Z.V./SQ.M. ALPHA LAND Ayala Ave. Ext., Malugay St. RC 300,000 CC 350,000 PS 245,000 AIR RESIDENCES/SMDC Ayala Ave. Ext. RC 200,000 CC 250,000 PS 175,000 KROMA TOWER/ALVEO Ayala Ave. Ext. RC 200,000 CC 250,000 PS 175,000 CEO FLATS No. 4 Jupiter St. Cor. Canopus St., Bel-Air Village RC 180,000 CC 230,000 PS 161,000 ENZO BUILDING Gil Puyat-Jupiter RC 150,000 CC 180,000 PS 126,000 NOTE: 1. IF NO ZONAL VALUE HAS BEEN PRESCRIBED FOR PARKING SLOTS, THE VALUE SHOULD BE 60% OF THE AMOUNT OF THE UNIT SOLD 2. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE CLASSIFIED COMMERCIAL CONDOMINIUM (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO. 3. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (6TH REVISION) SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION, WHICH IS BEING CHAIRED BY THE ASSISTANT REGIONAL DIRECTOR. RECOMMENDED BY THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION (TCRPV): BARANGAY: CARMONA STREET/SUBDIVISION VICINITY CLASSIFICATION 6TH REVISION Z.V./SQ.M. A.P. REYES P. Domingo-Hippodrimo RR 150,000 CR 180,000 ARPILLEDA Guizon-A.P. Reyes RR 100,000 CRYSTAL Rodil-H. Santos RR 100,000 D. BENITO Arpilleda-M. Roxas RR 100,000 DIZON H. Santos RR 100,000 E. PASCUA Mendoza-A.P. Reyes RR 100,000 CR 150,000 ESTRELLA H. Santos RR 100,000 GUIZON/F. GUIZON Arpilleda-Esperanza RR 100,000 H. SANTOS A. Reyes Ave.-Estrella RR 100,000 HIPODROMO A. Reyes Ave.-Taliba RR 120,000 MENDOZA Pasong Tamo RR 100,000 P. DOMINGO A. Mendoza-H. Santos RR 100,000 P. NUNEZ A. Mendoza-Guizon RR 100,000 PERRY H. Santos RR 100,000 RODIL Estrella-Crystal RR 100,000 RODRIGUEZ E. Pascua RR 100,000 J. MAGSAYSAY H. Santos RR 100,000 Maximo Estrella Elementary School X 135,000 THE SOLSTICE TOWER RC 130,000 CC 160,000 PS 112,000 THE STILES ENTERPRISE PLAZA-EAST TOWER RC 130,000 CC 200,000 PS 140,000 CALLISTO TOWER 1 RC 250,000 CC 300,000 PS 210,000 CALLISTO TOWER 2 RC 250,000 CC 300,000 PS 210,000 NOTE: 1. IF NO ZONAL VALUE HAS BEEN PRESCRIBED FOR PARKING SLOTS, THE VALUE SHOULD BE 60% OF THE AMOUNT OF THE UNIT SOLD. 2. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE CLASSIFIED COMMERCIAL CONDOMINIUM (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO. 3. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (6TH REVISION) SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION, WHICH IS BEING CHAIRED BY THE ASSISTANT REGIONAL DIRECTOR. RECOMMENDED BY THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION (TCRPV): BARANGAY: GUADALUPE VIEJO STREET/SUBDIVISION VICINITY CLASSIFICATION 6TH REVISION Z.V./SQ.M. ADALLA Mileguas-Amapola/Zodiac RR 120,000 ADALLA PLACE/EXTENSION Adalla RR 120,000 AMAPOLA Adalla-Estrella RR 120,000 Camia-Zodiac RR 120,000 AZUCENA Camia RR 120,000 BERNARDINO Progreso-EDSA RR 120,000 Our Lady of Guadalupe Minor Seminary/Nuestra Seora De Gracia Parish/Our Lady of Guadalupe X 250,000 CAMIA J.P. Rizal-Amapola/Zodiac RR 120,000 CARBALLO J.P. Rizal-Progreso RR 120,000 CHAMPACA Jasmin-Adalla RR 120,000 CORONADO Gumamela-J.P. Rizal RR 120,000 EDSA Estrella-J.P. Rizal CR 350,000 San Carlos Seminary X 315,000 ESTRELLA J.P. Rizal-EDSA RR 300,000 CR 330,000 Colegio De Sta. Rosa X 330,000 GONZALES J.P. Rizal-Bernardino RR 120,000 GUMAMELA Estrella-Coronado RR 120,000 Guadalupe Viejo Covered Court X 150,000 ILANG-ILANG Adalla-Jasmin RR 120,000 J.P. RIZAL EDSA (Guadalupe Bridge)-Estrella RR 150,000 CR 200,000 JASMIN Adalla-Gumamela RR 120,000 LIRIO Amapola-Zodiac RR 120,000 MILEGUAS Camia-Adalla RR 120,000 PROGRESO I, II J.P. Rizal RR 120,000 ROSAL Jasmin-Camia RR 120,000 TRINIDAD J.P. Rizal-Gonzales RR 120,000 ZODIAC* Amapola-Kalayaan Ave RR LIRIO APARTMENT Zodiac St. RC 75,000 CC 82,500 PS 57,750 PALMYRA APARTMENTS R. Palma St. Rockwell Drive RC 75,000 CC 82,500 PS 57,750 STATE CONDOMINIUM V EDSA Ave. RC 80,000 CC 90,000 PS 63,000 BRIO TOWER EDSA RC 150,000 CC 180,000 PS 126,000 SEVEN CORONADO/CITY LOFTS CORONADO Coronado RC 150,000 CC 175,000 PS 122,500 BARANGAY: GUADALUPE VIEJO (continuation) CONDOMINIUMS AND TOWNHOUSES VICINITY CLASSIFICATION 6TH REVISION Z.V./SQ.M. KIROV-PROSCENIUM** The Proscenium, Rockwell, Dr. Jose P. Rizal Ave. RC 300,000 PS 210,000 LINCOLN-PROSCENIUM** The Proscenium, Rockwell, Dr. Jose P. Rizal Ave. RC 300,000 PS 210,000 LORRAINE-PROSCENIUM** The Proscenium, Rockwell, Dr. Jose P. Rizal Ave. RC 300,000 PS 210,000 SAKURA-PROSCENIUM** The Proscenium, Rockwell, Dr. Jose P. Rizal Ave. RC 300,000 PS 210,000 PROSCENIUM RESIDENCES** The Proscenium, Rockwell, Dr. Jose P. Rizal Ave. RC 300,000 PS 210,000 NORTH GARDEN VILLA-PROSCENIUM** The Proscenium, Rockwell, Dr. Jose P. Rizal Ave. RC 300,000 PS 210,000 EAST GARDEN VILLA-PROSCENIUM** The Proscenium, Rockwell, Dr. Jose P. Rizal Ave. RC 300,000 PS 210,000 WEST GARDEN VILLA-PROSCENIUM** The Proscenium, Rockwell, Dr. Jose P. Rizal Ave. RC 300,000 PS 210,000 EL TOWER CONDOMINIUM EDSA RC 150,000 CC 180,000 PS 140,000 1 PROSCENIUM The Proscenium, Rockwell, Dr. Jose P. Rizal Ave. RC 285,000 CC 300,000 PS 210,000 VILLAS DE GUADALUPE Bernardino Street RC 60,000 CC 100,000 PS 70,000 * ZODIAC ST. IS UNDER BARANGAY BEL-AIR ** PURELY RESIDENTIAL NOTES: 1. IF NO ZONAL VALUE HAS BEEN PRESCRIBED FOR PARKING SLOTS, THE VALUE SHOULD BE 60% OF THE AMOUNT OF THE UNIT SOLD. 2. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE CLASSIFIED COMMERCIAL CONDOMINIUM (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO. 3. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (6TH REVISION) SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION, WHICH IS BEING CHAIRED BY THE ASSISTANT REGIONAL DIRECTOR. BARANGAY: KASILAWAN STREET/SUBDIVISION VICINITY CLASSIFICATION 6TH REVISION Z.V./SQ.M. BENITEZ D. Benito RR 80,000 D. BENITO M. Roxas-Esperanza cor. Cagayan RR 80,000 C-8 Del Pan RR 80,000 C-9 Del Pan RR 80,000 C-10 Del Pan RR 80,000 CAGAYAN Del Pan-D. Benito Cor. Esperanza RR 80,000 CARIDAD H. Santos-E. Pascua RR 80,000 DEL PAN P. Domingo-Callejon 11 RR 100,000 E. GUIZON Esperanza-M. Roxas RR 80,000 E. PASCUA M. Roxas RR 100,000 CR 150,000 ESPERANZA D. Benito-H. Santos RR 80,000 EVANGELISTA P. Domingo-Pasig River RR 80,000 FRANCISCO P. Domingo-Esperanza RR 80,000 H. SANTOS M. Roxas-Esperanza RR 80,000 MENDOZA P. Domingo-Estero De Sta. Clara RR 80,000 P. DOMINGO Del Pan-Mendoza RR 80,000 P. NUEZ Mendoza-Del Pan RR 80,000 PAGKAKAISA P. Domingo-Estero De Sta. Clara RR 80,000 RODRIGUEZ H. Santos-M. Roxas RR 80,000 NOTES: 1. IF NO ZONAL VALUE HAS BEEN PRESCRIBED FOR PARKING SLOTS, THE VALUE SHOULD BE 60% OF THE AMOUNT OF THE UNIT SOLD. 2. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE CLASSIFIED COMMERCIAL CONDOMINIUM (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO. 3. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (6TH REVISION) SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION, WHICH IS BEING CHAIRED BY THE ASSISTANT REGIONAL DIRECTOR. RECOMMENDED BY THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION (TCRPV): BARANGAY: LA PAZ STREET/SUBDIVISION VICINITY CLASSIFICATION 6TH REVISION Z.V./SQ.M. A. SORIANO Cabanillas-Metropolitan Ave. RR 100,000 ABC Abcd-P. Ocampo Sr. Ext. RR 100,000 ABCD Z. Roxas-Balagtas RR 100,000 ARCHIMEDES Balagtas-Flordeliz RR 100,000 La Paz Barangay Hall/PhilHealth X 120,000 BALAGTAS Z. Roxas-P. Ocampo Sr. Ext. RR 100,000 CABANILLAS Mola-P. Ocampo Sr. Ext. RR 100,000 CATON Z. Roxas-P. Ocampo Sr. Ext. RR 100,000 La Paz Elementary School X 120,000 CERVERA Mola-P. Ocampo Sr. Ext. RR 100,000 CHINO ROCES AVE (P. TAMO) Vito Cruz Ext.-Davila RR 150,000 CR 250,000 DAVILA Z. Roxas-Chino Roces Ave. RR 100,000 DUMAS P. Ocampo Sr. Ext. RR 100,000 EUREKA P. Ocampo Sr. Ext. RR 100,000 FLOR DE LIZ Archimedes-P. Ocampo Sr. Ext. RR 100,000 GODET Mola-Onyx RR 100,000 GUAM Archimedes-Mola RR 100,000 HAWAII Onyx-Flordeliz RR 100,000 METROPOLITAN AVENUE Davila-P. Ocampo Sr. Ext. RR 245,000 CR 250,000 MOLA Sunrise-Chino Roces Ave. RR 150,000 ONYX Sunrise-Chino Roces Ave. RR 100,000 PASONG TIRAD Davila-Onyx RR 100,000 PRIMO DE RIVERA Davila-P. Ocampo Sr. Ext. RR 100,000 CR 120,000 SUNRISE Z. Roxas RR 100,000 PABLO OCAMPO (VITO CRUZ) EXTENSION RR 200,000 CR 220,000 Rafael Palma Elementary School X 220,000 Z. ROXAS P. Ocampo Sr. Ext.-Onyx RR 130,000 CR 180,000 BARANGAY: LA PAZ (continuation) CONDOMINIUMS AND TOWNHOUSES VICINITY CLASSIFICATION 6TH REVISION Z.V./SQ.M. Danarra Condo Metropolitan Ave. RC 80,000 CC 85,000 PS 59,500 ONYX TOWNHOMES Onyx Corner Primo De Rivera Streets RC 60,000 CC 85,000 PS 42,000 AGAPITA COND. II Mola St. RC 80,000 PS 63,000 NOTES: 1. IF NO ZONAL VALUE HAS BEEN PRESCRIBED FOR PARKING SLOTS, THE VALUE SHOULD BE 60% OF THE AMOUNT OF THE UNIT SOLD. 2. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE CLASSIFIED COMMERCIAL CONDOMINIUM (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO. 3. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (6TH REVISION) SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION, WHICH IS BEING CHAIRED BY THE ASSISTANT REGIONAL DIRECTOR. RECOMMENDED BY THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION (TCRPV): BARANGAY: OLYMPIA STREET/SUBDIVISION VICINITY CLASSIFICATION 6TH REVISION Z.V./SQ.M. ABEJA Fortuna-Trabajo RR 100,000 SAN ANSELMO (ANSELMO) San Anselmo RR 100,000 A.P. REYES J.P. Rizal-Hippodromo RR 150,000 CR 180,000 BANAHAW Makiling-Samat RR 100,000 BARASAOIN/BARASOAIN Chino Roces Ave.-South Ave. RR 100,000 BIAK NA BATO Kalayaan Ave.-South Ave. RR 100,000 BINAKOD J.P. Rizal-Kalayaan Ave. RR 100,000 CHINO ROCES AVE (P. TAMO) Kalayaan Ave.-J.P. Rizal RR 250,000 CR 275,000 CALASAN J.P. Rizal-Mayon RR 100,000 COLMENA Fortuna-Trabajo RR 100,000 CONSTANCIA J.P. Rizal-S. Osmea RR 100,000 Jose Magsaysay Elementary School X 120,000 CORDILLERA Makiling-Samat RR 100,000 ECONOMIA J.P. Rizal-Hippodromo RR 100,000 EMIN RR 100,000 FORTUNA La Campana (S. Osmea)-Trabajo RR 100,000 Brgy. Olympia Sports Complex X 120,000 HERADURA Hippordrimo-Trabajo RR 100,000 HIPPODROMO A. Reyes Ave.-Trabajo RR 120,000 HIWAGA J.P. Rizal-Hippodromo RR 100,000 HONRADEZ J.P. Rizal-S. Osmea RR 100,000 HORMIGA Fortuna-Pateros RR 100,000 IMUS Kalayaan Ave.-Biak Na Bato RR 100,000 INFANTA J.B. Roxas-Pililia RR 100,000 J.B. ROXAS Kalayaan Ave.-S. Osmea RR 100,000 Nicanor S. Garcia Elementary School X 120,000 J.P. RIZAL A. Reyes Ave.-Legaspi RR 150,000 CR 180,000 KAKARONG Kalayaan Ave.-Hippodromo RR 100,000 CR 120,000 KALAYAAN AVE. C. Roces-South Ave. RR 100,000 CR 120,000 KALAYAAN AVE. Pililia-South Ave. RR 100,000 CR 150,000 KAWIT Kalayaan Ave.-Biak Na Bato RR 100,000 LEGASPI J.P. Rizal-J.B. Roxas RR 100,000 CR 120,000 LIWAYWAY J.P. Rizal-Hippodromo RR 100,000 MAKILING Cordillera-Kalayaan Ave. RR 100,000 MALOLOS Chino Roces Ave.-South Ave. RR 100,000 MAYON Cordillera-Samat RR 100,000 NOVALICHES Chino Roces Ave.-South Ave. RR 100,000 OBRERO Trabajo-Pateros RR 100,000 PATEROS J.P. Rizal-S. Osmea RR 100,000 PILILIA Kalayaan Ave.-Infanta RR 100,000 SACRAMENTO J.P. Rizal-San Anselmo RR 100,000 SAMAT Banahaw-Mayon RR 100,000 SAMPAGUITA J.P. Rizal-Hippodromo RR 100,000 SAN ANSELMO Sacramento-J.B. Roxas RR 100,000 SAN BERNARDINO Sacramento-J.B. Roxas RR 100,000 SAN DIEGO South Ave.-Sacramento RR 100,000 SAN FRANCISCO South Ave.-Sacramento RR 100,000 SAN JACINTO Sacramento-J. B. Roxas RR 100,000 SAN JOAQUIN South Ave.-Sacramento RR 100,000 SAN JOSE Sacramento-J. B. Roxas RR 100,000 SAN MATEO Sacramento-J. B. Roxas RR 100,000 SAN MAXIMO San Anselmo RR 108,000 Iglesia Ni Cristo-Sacramento Locale X 120,000 SAN RAFAEL South Ave.-Sacramento RR 120,000 SOUTH AVENUE J.P. Rizal-Kalayaan Ave. RR 150,000 SANTA BARBARA J.P. Rizal-San Mateo RR 120,000 SANTA LUCIA J.P. Rizal-San Mateo RR 120,000 SULTANA Fortuna-Pateros RR 120,000 I 132,000 TALIBA J.P. Rizal-Hippodromo RR 120,000 TRABAJO J.P. Rizal-S. Osmea (Lacampana) RR 120,000 YUNQUE (YAGUE) Fortuna-Trabajo RR 120,000 ZAPOTE Kalayaan Ave.-Hippodromo RR 120,000 CR 150,000 VILLA PATEROS 9170 Pateros St., Brgy. Olympia, Makati RC 60,000 CC 80,000 PS 56,000 NOTES: 1. IF NO ZONAL VALUE HAS BEEN PRESCRIBED FOR PARKING SLOTS, THE VALUE SHOULD BE 60% OF THE AMOUNT OF THE UNIT SOLD. 2. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE CLASSIFIED COMMERCIAL CONDOMINIUM (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO. 3. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (6TH REVISION) SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION, WHICH IS BEING CHAIRED BY THE ASSISTANT REGIONAL DIRECTOR. RECOMMENDED BY THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION (TCRPV): BARANGAY: POBLACION STREET/SUBDIVISION VICINITY CLASSIFICATION 6TH REVISION Z.V./SQ.M. A. BONIFACIO J.P. Rizal-E. Zobel RR 120,000 A. MABINI E. Zobel-Villena RR 120,000 A. SPRING Candelaria-J.P. Rizal RR 150,000 ABACA/MARIANO Gen. Luna-Kalayaan Ave. RR 180,000 AGNO Ilaya-San Pablo RR 120,000 CR 150,000 ALBERT Don Pedro-R. Palma RR 120,000 CR 150,000 ALFONSO Don Pedro-Gloria RR 120,000 CR 150,000 ALGIER Gen. Luna-Kalayaan Ave. RR 120,000 CR 150,000 ANGONO J.P. Rizal-S. Osmea RR 120,000 CR 150,000 ANTIPOLO J.P. Rizal-S. Osmea RR 150,000 CR 160,000 ANZA Makati Ave.-Polaris CR 250,000 B. VALDEZ E. Zobel-P. Burgos RR 200,000 CR 250,000 BADAJOS P. Burgos-Polaris RR 200,000 CR 220,000 BAGONG DIWA M.L. Quezon-Pertierra RR 100,000 BARAS Morong-S. Osmea RR 120,000 CR 160,000 BUENCAMINO E. Zobel-F. Zobel RR 120,000 CR 180,000 BUNTAL/MERCADO Durban-Kalayaan Ave. (Kalayaan Ave.-Gen. Luna) RR 160,000 CR 180,000 CACERES P. Burgos-Polaris RR 180,000 CR 200,000 CALDERON P. Burgos-Mercado RR 160,000 CR 180,000 CANDELARIA A. Spring-Salamanca RR 150,000 A. Spring-Reposo/N. Garcia RR 150,000 CR 180,000 CARDONA J.P. Rizal-S. Osmea RR 120,000 CR 160,000 CARMEL Candelaria-D. Oliman RR 150,000 CAYCO Don Pedro-J.D. Villena RR 150,000 CR 160,000 D. OLIMAN F. Zobel-Reposo RR 150,000 DAPO Makati Ave.-P. Burgos RR 200,000 CR 220,000 DON PEDRO Kalayaan Ave.-A. Mabini RR 150,000 CR 160,000 DOA CARMEN Kalayaan Ave.-Gen. Luna RR 150,000 CR 160,000 DOA EPIFANIA A. Mabini-Agno RR 150,000 CR 160,000 DURBAN Makati Ave.-Polaris RR 160,000 CR 180,000 E. ZOBEL B. Valdez-A. Bonifacio RR 150,000 CR 180,000 EBREO Durban-Mercedes RR 150,000 CR 180,000 EDUQUE Makati Ave.-Salamanca RR 160,000 CR 200,000 ENRIQUEZ Don Pedro-Gloria RR 150,000 CR 180,000 ESTRELLA J.P. Rizal-Kalayaan Ave. RR 250,000 CR 275,000 F. ZOBEL J.P. Rizal-A. Bonifacio RR 120,000 Kalayaan Ave.-J.P. Rizal RR 150,000 FATIMA Candelaria-D. Oliman RR 180,000 FELIPE Mercedes-Polaris RR 160,000 CR 180,000 FERMINA Kalayaan Ave.-Gen. Luna RR 160,000 CR 180,000 GABALDON D.M. Rivera-R. Palma RR 150,000 CR 160,000 GEN. LUNA Algier-Salamanca RR 150,000 CR 180,000 Makati High School X 160,000 GLORIA Kalayaan Ave.-Gen. Luna RR 160,000 CR 180,000 HORMIGA Antipolo-Angono RR 120,000 CR 160,000 D.M. RIVERA (ILAYA) A. Mabini-Gabaldon RR 120,000 CR 160,000 Sts. Peter and Paul Parish X 160,000 IMELDA AVE./KALAYAAN AVE. N. Garcia (Reposo)-Amapola CR 300,000 Estrella-Mercedes CR 350,000 J.P. RIZAL Antipolo-Makati Ave. RR 150,000 CR 200,000 Makati Ave.-Estrella RR 150,000 CR 200,000 J.D. VILLENA (ESCUELA) J.P. Rizal-Gen. Luna RR 150,000 CR 160,000 JACOBO Don Pedro-Algier RR 150,000 CR 160,000 L.M. GUERRERO Salamanca-P. Burgos RR 150,000 CR 160,000 LOURDES* Candelaria-D. Oliman RR 150,000 M.L. QUEZON* J.P. Rizal-S. Osmea RR 150,000 M. LAYUG Candelaria-J.P. Rizal RR 120,000 MA. AURORA F. Zobel-M. L. Quezon RR 120,000 CR 150,000 MAKATI AVENUE J.P. Rizal-Anza CR 400,000 MANALAC Don Pedro-R. Palma RR 150,000 CR 180,000 MATILDE Kalayaan Ave.-Gen. Luna RR 160,000 CR 180,000 MOLINA B. Valdez-J.P. Rizal RR 150,000 CR 180,000 MORETA B. Valdez-Quintos RR 150,000 CR 180,000 MORONG Angono-F. Zobel RR 150,000 CR 180,000 N. GARCIA Kalayaan Ave.-J.P. Rizal RR 250,000 CR 300,000 ORION Polaris-Mercedes RR 150,000 CR 180,000 OSIAS Don Pedro-R. Palma RR 150,000 CR 180,000 P. BURGOS Makati Ave.-Anza RR 250,000 CR 300,000 P. GOMEZ A. Mabini-San Mateo RR 150,000 CR 180,000 P. GUANZON Makati Ave.-P. Burgos RR 150,000 CR 180,000 P. ZAMORA A. Bonifacio-Makati Ave. RR 150,000 CR 180,000 PAGULAYAN Gen. Luna-Gabaldon RR 150,000 CR 180,000 PERTIERRA J.P. Rizal-A. Mabini RR 120,000 POLARIS Anza-Orion RR 300,000 CR 350,000 QUINTOS E. Zobel-Singian RR 160,000 CR 200,000 R. PALMA Kalayaan Ave.-Mabini RR 160,000 CR 200,000 REPOSO Kalayaan Ave.-J.P. Rizal RR 300,000 CR 350,000 S. OSMEA P. Gomez-Antipolo RR 120,000 CR 160,000 SALAMANCA B. Valdez-Kalayaan Ave. RR 250,000 CR 300,000 SAN AGUSTIN P. Burgos-P. Gomez RR 150,000 CR 180,000 SAN JUAN P. Burgos-Pagulayan RR 150,000 CR 180,000 SAN LUCAS P. Burgos-Pagulayan RR 150,000 CR 180,000 SAN MARCOS P. Burgos-Pagulayan RR 150,000 CR 180,000 SAN MATEO D.M. Rivera-P. Burgos RR 150,000 CR 180,000 SAN PABLO J.P. Rizal-San Mateo RR 150,000 CR 180,000 SANTIAGO B. Valdez-J.P. Rizal RR 160,000 CR 200,000 SINGIAN Makati Ave.-Molina RR 160,000 CR 200,000 ZENAIDA E. Zobel-F. Zobel RR 120,000 CR 160,000 A. VENUE Makati Ave. RC 250,000 CC 320,000 PS 224,000 AMORSOLO SQUARE Amorsolo Drive, Rockwell Center RC 270,000 CC 300,000 PS 210,000 ANTEL SPA General Luna Corner Makati Avenue RC 200,000 CC 250,000 PS 175,000 BEL-AIR SOHO CONDO Polaris St. RC 170,000 CC 200,000 PS 140,000 CENTURIA MEDICAL TOWER Kalayaan Ave. Cor. Salamanca St. RC 250,000 CC 280,000 PS 196,000 CITY GARDEN GRAND HOTEL Makati Ave. Cor. Kalayaan Ave RC 200,000 CC 250,000 PS 175,000 EDADES TOWER & GARDEN VILLAS Amorsolo Drive, Rockwell RC 250,000 CC 300,000 PS 210,000 GRAMERCY RESIDENCES Century City/Salamanca St. cor. Kalayaan Ave. RC 230,000 CC 250,000 PS 175,000 CITY GARDEN Amorsolo Drive, Rockwell Center RC 160,000 GRAND CITY GARDEN CC 180,000 PS 126,000 HIDALGO PLACE RC 270,000 Amorsolo Drive, Rockwell Center CC 300,000 PS 210,000 ISABELLE ROYALE CONDO B. Valdez St. RC 150,000 CC 170,000 PS 119,000 * NO CR AS THIS IS SITUATED INSIDE SAN MIGUEL VILLAGE BARANGAY: POBLACION (continuation) CONDOMINIUMS AND TOWNHOUSES VICINITY CLASSIFICATION 6TH REVISION Z.V./SQ.M. JOYA LOFTS & TOWERS Amorsolo Drive, Rockwell Center RC 270,000 CC 300,000 PS 210,000 KNIGHTS BRIDGE RESIDENCES Century City/Salamanca St. cor. Kalayaan Ave. RC 170,000 CC 200,000 PS 140,000 LCG CONDO P. Burgos St., Near Kalayaan Ave. RC 120,000 CC 150,000 PS 105,000 LMN CONDOMINIUM B. Valdez St. RC 150,000 CC 170,000 PS 119,000 LUNA GARDENS Amorsolo Drive, Rockwell RC 270,000 CC 310,000 PS 217,000 MAKATI BEL-AIR CONDO P. Burgos St. RC 150,000 CC 170,000 PS 119,000 MAKATI PALACE P. Burgos St. RC 120,000 CC 150,000 PS 105,000 MAKATI PALACE HOTEL P. Burgos St. RC 120,000 CC 150,000 PS 105,000 MAKATI PRIME CITADEL P. Burgos St. RC 120,000 CC 150,000 PS 105,000 MILANO RESIDENCES Century City/Salamanca St. cor. Kalayaan Ave. RC 240,000 CC 250,000 PS 175,000 MILLENIUM PLAZA HOTEL Makati Ave. cor. Eduque St. RC 120,000 CC 150,000 PS 105,000 ONE ROCKWELL EAST Rockwell Drive RC 270,000 CC 300,000 PS 210,000 ONE ROCKWELL WEST Rockwell Drive RC 270,000 CC 300,000 PS 210,000 OXFORD SUITES P. Burgos Street cor. Durban RC 120,000 CC 150,000 PS 105,000 RIZAL TOWER Residential Drive, Rockwell Center RC 270,000 CC 310,000 PS 217,000 SUNNETTE TOWER Durban St. CornerMakatiAve. RC 120,000 CC 150,000 PS 105,000 T TOWER CONDOMINIUM P. Burgos Street cor. Calderon Street RC 130,000 CC 150,000 PS 105,000 THE MANANSALA Estrella St. RC 250,000 CC 280,000 PS 196,000 TRAVELLERS INN Makati Avenue Corner Dapo Street RC 100,000 CC 120,000 PS 84,000 VIRRA CONDOMINIUMS P. Burgos St. RC 100,000 CC 120,000 PS 84,000 Y2 RESIDENCES (SENTOSA) B. Valdez St. RC 150,000 CC 180,000 PS 126,000 8 ROCKWELL Hidalgo Drive CC 300,000 PS 210,000 SERENITY TOWER #7829 Makati Ave cor. Valdez St., Poblacion RC 200,000 CC 220,000 PS 154,000 GALERIA LAGMAN CONDOMINIUM 6053 PALMA ST., BRGY. POBLACION RC 150,000 CC 170,000 PS 119,000 GLOBILL MANSION COND. 6146 OSIAS STREET, POBLACION, MAKATI CITY RC 150,000 CC 170,000 PS 119,000 ST. JOSEPH RESIDENCES 3224 A. Mabini, Brgy. Poblacion RC 120,000 CC 140,000 PS 98,000 HQ 14 BURGOS Burgos cor. San Agustin Sts., Poblacion RC 180,000 CC 200,000 PS 140,000 HQ 14 J.P. RIZAL-GOMEZ J.P. RIZAL COR. GOMEZ STS., POBLACION RC 180,000 CC 200,000 PS 140,000 TRUMP TOWER Kalayaan Ave. cor. Salamanca St., Brgy. Poblacion RC 350,000 CC 400,000 PS 280,000 CENTURY SPIRE Kalayaan Ave., Brgy. Poblacion RC 275,000 CC 300,000 PS 210,000 GRAND ANTEL PLACE (TOWER A) Makati Avenue RC 200,000 CC 250,000 PS 175,000 CARTAGENA SUITES No. 21 Bagong Diwa St., Brgy. Poblacion RC 100,000 CC 120,000 PS 84,000 CENTRO HEIGHTS Poblacion RC 180,000 CC 200,000 PS 140,000 SYDNEY PLAZA CONDO Poblacion, Makati RC 160,000 CC 180,000 PS 126,000 EDADES SUITES Amorsolo Drive, Rockwell Center RC 270,000 CC 300,000 PS 210,000 38 ROCKWELL DRIVE Rockwell Drive, Rockwell Center CC 320,000 PS 224,000 AZOTEA DE BEL-AIR Polaris cor. Felipe Sts. RC 140,000 CC 160,000 PS 112,000 Ferros Bel Air Tower Polaris St. RC 140,000 CC 160,000 PS 112,000 POLARIS 40 CONDOMINIUM Polaris St. RC 140,000 CC 160,000 PS 112,000 THERCON CONDOMINIUM N. Garcia St. RC 100,000 CC 120,000 PS 84,000 NOTES: 1. IF NO ZONAL VALUE HAS BEEN PRESCRIBED FOR PARKING SLOTS, THE VALUE SHOULD BE 60% OF THE AMOUNT OF THE UNIT SOLD. 2. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE CLASSIFIED COMMERCIAL CONDOMINIUM (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO. 3. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (6TH REVISION) SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION, WHICH IS BEING CHAIRED BY THE ASSISTANT REGIONAL DIRECTOR. RECOMMENDED BY THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION (TCRPV): BARANGAY: SAN ANTONIO STREET/SUBDIVISION VICINITY CLASSIFICATION 6TH REVISION Z.V./SQ.M. AKLE Mayapis-Kamagong RR 80,000 CR 100,000 ANUBBING Mayapis-Kamagong RR 80,000 CR 100,000 ARANGA Mayapis-Kamagong RR 80,000 CR 100,000 AYALA AVENUE EXTENSION Gil Puyat-Kamagong CR 320,000 Makati Central Fire Station/Makati Central Post Office X 220,000 BAGTIKAN Kamagong-St. Paul Road RR 140,000 CR 160,000 BAKAWAN Mayapis RR 140,000 CR 180,000 BANUYO Mayapis-Kamagong RR 100,000 CR 130,000 BATICULIN Mayapis-Kamagong RR 100,000 CR 130,000 CALANTAS Mayapis-Kamagong RR 100,000 CR 130,000 CAMACHILE Mayapis-Lumbayao RR 100,000 CR 130,000 CAONG Mayapis-Lumbayao RR 100,000 CR 130,000 CATMON Mayapis-Kamagong RR 100,000 CR 130,000 CHINO ROCES (P. TAMO) Buendia-Yakal CR 200,000 Yakal-P. Ocampo Ext. CR 250,000 DAO Bagtikan-Sacred Heart RR 80,000 CR 100,000 DITA Mayapis-Kamagong RR 80,000 CR 100,000 DUNGON Mayapis-Kamagong RR 80,000 CR 100,000 ESTRELLA Chino Roces Ave.-Sampaloc RR 90,000 CR 130,000 GUIJO Bagtikan-Kamagong RR 120,000 CR 140,000 KAMAGONG Ayala Ave.-Pablo Ocampo Sr. Ext. RR 140,000 CR 160,000 LAWAAN Estrella-Kamagong RR 110,000 CR 160,000 LUMBAYAO Malugay-Sampaloc RR 120,000 CR 160,000 MALUGAY Ayala Ave.-Mayapis CR 450,000 MAYAPIS Malugay-St. Paul Road RR 140,000 CR 180,000 St. Paul Road-Zobel Roxas RR 100,000 CR 120,000 METROPOLITAN AVENUE Chino Roces Ave.-South Ave. RR 250,000 CR 275,000 SAMPALOC Mayapis-Pablo Ocampo Sr. Ext. RR 120,000 CR 150,000 SANTOL Baticulin-Sampaloc RR 100,000 CR 130,000 SEN. GIL PUYAT Ayala Ave.-South Super Hway CR 450,000 SOUTH SUPERHIGHWAY Ocampo St.-Sen. Gil Puyat CR 200,000 ST. PAUL Mayapis-Kamagong RR 120,000 CR 150,000 TEKA Estrella-Kamagong RR 100,000 CR 130,000 TALISAY Malugay-Yakal RR 100,000 CR 130,000 TANGUILE Estrella-Kamagong RR 100,000 CR 130,000 PABLO OCAMPO (VITO CRUZ) EXTENSION Chino Roces-Zobel Roxas RR 200,000 CR 250,000 YAKAL Ayala Ave.-Mayapis CR 450,000 ZOBEL ROXAS AVE. South Super Hway-Kamagong RR 180,000 CR 200,000 SACRED HEART RR 180,000 CR 200,000 AVIDA TOWERS ASTEN Lumbayao St./Yakal St. RC 150,000 CC 180,000 PS 126,000 AVIDA TOWERS MAKATI WEST Lumbayao St./Malugay RC 150,000 CC 180,000 PS 126,000 CASATRASIERRA Lumbayao St./Malugay RC 110,000 CC 130,000 PS 91,000 El Rico Suites, Metropolitan Ave. Metropolitan Ave. RC 80,000 CC 100,000 PS 70,000 GMA Loubel Plaza Condo Bagtikan St./Chino Roces Ave. CC 125,000 PS 87,500 Guijo Apartments RC 90,000 Guijo St./Don Chino Roces Avenue CC 120,000 PS 84,000 KINGSWOOD Pablo Ocampo St. RC 95,000 CC 120,000 PS 84,000 LINEAR Mayapis St. RC 160,000 CC 180,000 PS 126,000 BARANGAY: SAN ANTONIO (continuation) CONDOMINIUMS AND TOWNHOUSES VICINITY CLASSIFICATION 6TH REVISION Z.V./SQ.M. METROPOLITAN TERRACES Kamagong St. RC 70,000 CC 100,000 PS 70,000 PARKVILLE Dao Street RC 60,000 CC 90,000 PS 63,000 PRYCE CENTER Chino Roces St. cor. Bagtikan St. CC 150,000 PS 105,000 PS BANK TOWER/AXA LIFE TOWER Sen. Gil Puyat Ave CC 200,000 PS 140,000 SARMIENTO CONDOMINIUM Yakal St. RC 75,000 CC 90,000 PS 63,000 SKYLAND PLAZA Sen. Gil Puyat Ave. RC 160,000 CC 180,000 PS 126,000 ST. MICHAEL SQUARE CONDOMINIUM Mayapis St./Baticulin RC 70,000 CC 100,000 PS 70,000 SUNSHINE CONDOMINIUM Kamagong St. RC 80,000 CC 90,000 PS 63,000 TECHZONE PHILS. Sen. Gil Puyat Ave. CC 200,000 PS 140,000 VILLA MERCEDES Metropolitan Ave. RC 70,000 CC 80,000 PS 56,000 8891 SUITES Aranga St. RC 120,000 PS 84,000 BELTON PLACE AT WESTEND SQUARE Malugay St., RC 150,000 CC 180,000 PS 126,000 BENROSI V MAKATI 9746 Kamagong St., San Antonio Village RC 80,000 CC 100,000 PS 70,000 BLAKES TOWER RC 150,000 CC 180,000 PS 126,000 EWAST MALL/EWEST POD AR WEST END SQUARE BRGY. SAN ANTONIO CC 220,000 PS 154,000 TRANS-PHIL HOUSE CONDOMINIUM Bagtikan Street, Makati CC 100,000 PS 70,000 GRAND PLACE MAKATI San Antonio Village RC 80,000 CC 100,000 PS 70,000 BEN PAUL CONDOMINIUM 9630 Kamagong St., Makati City RC 80,000 CC 100,000 PS 70,000 THE RISE/SM RC 200,000 CC 240,000 PS 168,000 MAKATI PRIME CITY Saint Paul Road RC 100,000 CC 120,000 PS 84,000 MAKATI PRIME TOWER Saint Paul Road RC 100,000 CC 120,000 PS 84,000 NOTES: 1. IF NO ZONAL VALUE HAS BEEN PRESCRIBED FOR PARKING SLOTS, THE VALUE SHOULD BE 60% OF THE AMOUNT OF THE UNIT SOLD. 2. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE CLASSIFIED COMMERCIAL CONDOMINIUM (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO. 3. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (6TH REVISION) SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION, WHICH IS BEING CHAIRED BY THE ASSISTANT REGIONAL DIRECTOR. RECOMMENDED BY THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION (TCRPV): BARANGAY: SINCAMAS ARANDA Moonlit-P. Riveria RR 70,000 CR 80,000 DAVILA P. Riveria-Sunrise RR 70,000 F. NAZARIO J.P. Rizal-Kalayaan Ave. RR 70,000 H. SANTOS J.P. Rizal-Kalayaan Ave. RR 70,000 J.P. RIZAL Z. Roxas-Nazario RR 150,000 CR 180,000 KALAYAAN AVE. Z. Roxas-Nazario RR 100,000 CR 130,000 MASCARDO Sunrise RR 70,000 Makati Colosseum X 120,000 MONTOJO Moonlit-P. Riveria RR 70,000 MOONLIT Aranda-Ponte RR 70,000 PRIMO DE RIVERA Davila-Solchuaga RR 70,000 CR 77,000 PANDANAN A. Roxas St. RR 70,000 PONTE P. Riveria RR 70,000 SINGKAMAS Ponte-Solchuaga RR 70,000 SOLCHUAGA P. Riveria-F. Nazario RR 70,000 SUNRISE Ponte-Davila RR 70,000 YAGUE P. Riveria RR 70,000 Z. ROXAS J.P. Rizal RR 120,000 CR 150,000 Francisco Benitez III Elementary School X 135,000 NOTES: 1. IF NO ZONAL VALUE HAS BEEN PRESCRIBED FOR PARKING SLOTS, THE VALUE SHOULD BE 60% OF THE AMOUNT OF THE UNIT SOLD. 2. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE CLASSIFIED COMMERCIAL CONDOMINIUM (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO. 3. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (6TH REVISION) SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION, WHICH IS BEING CHAIRED BY THE ASSISTANT REGIONAL DIRECTOR. RECOMMENDED BY THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION (TCRPV): BARANGAY: SANTA CRUZ STREET/SUBDIVISION VICINITY CLASSIFICATION 6TH REVISION Z.V./SQ.M. CHINO ROCES AVE. (P. TAMO) Kalayaan Ave.-Metropolitan Ave. RR 200,000 CR 250,000 DAVILA Chino Roces-Zapote RR 100,000 CR 120,000 JORDAN Davila-Pablo Ocampo Extension RR 100,000 CR 120,000 JURADO RR 100,000 CR 120,000 KAKARONG Kalayaan Ave.-Metropolitan Ave. RR 100,000 CR 120,000 KALAYAAN AVENUE South Ave.-Chino Roces RR 120,000 CR 150,000 Pililia-South Ave. CR 150,000 MANCHAS Zapote-Venecia RR 100,000 CR 120,000 MANDA RR 100,000 CR 120,000 MANGAHAS RR 100,000 CR 120,000 MARTINEZ UNIDOS Pablo Ocampo Sr. Ext.-Yague St. RR 100,000 CR 120,000 MASCARDO Chino Roces-Zapote RR 100,000 CR 120,000 METROPOLITAN AVENUE Chino Roces (P. Tamo)-South Ave. RR 160,000 CR 200,000 South Cem.-Manila South Cemetery RR 120,000 CR 150,000 MONTOJO Chino Roces-South Avenue RR 100,000 CR 120,000 PANAMA Kakarong-Zapote RR 100,000 CR 120,000 PONTE Chino Roces-Zapote RR 100,000 CR 120,000 SAN JUNIO RR 100,000 CR 120,000 SOUTH AVENUE Kalayaan Ave.-Metropolitan Ave. RR 140,000 CR 150,000 F. Benitez Elementary School X 145,000 SOLCHUAGA Chino Roces RR 100,000 CR 120,000 SUEZ Kakarong-Zapote RR 100,000 CR 120,000 VITO CRUZ EXTENSION/PABLO OCAMPO SR. Chino Roces-South Avenue RR 120,000 CR 150,000 VENECIA Metropolitan Ave.-Pablo Ocampo Sr. Ext. RR 100,000 CR 120,000 VISITA Montojo-Pablo Ocampo Sr. Ext. RR 100,000 CR 120,000 YAGUE Chino Roces-South Avenue RR 100,000 CR 120,000 ZAPOTE Kalayaan Ave.-Metropolitan Ave. RR 120,000 CR 150,000 BARANGAY: SANTA CRUZ (continuation) CONDOMINIUMS AND TOWNHOUSES VICINITY CLASSIFICATION 6TH REVISION Z.V./SQ.M. BORMAHECO GARDEN HOMES Metropolitan Avenue RC 50,000 CC 70,000 PS 49,000 BORMAHECO EXECUTIVE SUITES Suez, Makati City RC 40,000 ZARAGOSA RESIDENCES Brgy. Sta. Cruz RC 80,000 CC 100,000 PS 70,000 CASA BOUGAINVILLE Mascardo St. Tejeros, Makati City RC 60,000 CC 70,000 PS 49,000 EUREKA SUITES #3839 Mascarado St. RC 85,000 CC 95,000 PS 65,000 GRACELAND PLACE CONDOMINIUM Zapote Cor. Ponte Sts., Brgy. Sta. Cruz RC 80,000 CC 100,000 PS 70,000 IDC CENTRE CONDOMINIUM Kalayaan Ave. cor. Zapote Sts., Brgy. Sta. Cruz RC 65,000 CC 80,000 PS 56,000 IDC PLACE Zapote Cor. Ponte Sts., Makati RC 65,000 CC 80,000 PS 56,000 M SUITES Metropolitan Ave., Brgy. Sta. Cruz RC 150,000 CC 160,000 PS 112,000 NOTES: 1. IF NO ZONAL VALUE HAS BEEN PRESCRIBED FOR PARKING SLOTS, THE VALUE SHOULD BE 60% OF THE AMOUNT OF THE UNIT SOLD. 2. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE CLASSIFIED COMMERCIAL CONDOMINIUM (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO. 3. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (6TH REVISION) SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION, WHICH IS BEING CHAIRED BY THE ASSISTANT REGIONAL DIRECTOR. RECOMMENDED BY THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION (TCRPV): BARANGAY: TEJEROS STREET/SUBDIVISION VICINITY CLASSIFICATION 6TH REVISION Z.V./SQ.M. A.P. REYES J.P. Rizal-M. Roxas RR 150,000 CR 180,000 ADORA N. Evangelista-Varona RR 80,000 AGUILAR H. Santos-O. Gomez RR 80,000 ALMARIO H. Santos-O. Gomez RR 80,000 ALMAZAR Evangelista-Varona RR 80,000 ARANDA Pasong Tirad-Primo De Riveria RR 80,000 AURORA RR 80,000 BARON Montojo-Solchuaga RR 80,000 BATUTE A. Reyes Ave.-Gomez RR 80,000 C. SOTELO Aranda-Solchuaga RR 80,000 CHINO ROCES Davila-J.P. Rizal RR 200,000 CR 250,000 CRISTOBAL A. Reyes Ave.-Gomez RR 80,000 O. GOMEZ A. Reyes Ave. RR 80,000 DAVILA Chino Roces-Primo De Riveria RR 100,000 EVANGELISTA A. Reyes Ave.-J.P. Rizal RR 80,000 F. NAZARIO J.P. Rizal-Kalayaan Ave. RR 80,000 H. CRUZ Masankay-Adora RR 80,000 H. SANTOS J.P. Rizal-M. Roxas RR 80,000 Barangay Tejeros Hall X 90,000 IMELDA AVE (KALAYAAN) Chino Roces-Nazario RR 100,000 CR 110,000 J.P. RIZAL A. Reyes Ave.-Z. Roxas RR 150,000 CR 180,000 Holy Cross Parish X 165,000 MALOLOS Masukol-Pasong Tirad RR 80,000 MASANGKAY Adora-H. Santos RR 80,000 MASCARDO Chino Roces-Primo De Riveria RR 80,000 MASUKOL J.P. Rizal-Kalayaan Ave. RR 80,000 METROPOLITAN AVENUE Davila-Ponte RR 100,000 CR 120,000 MONTOJO Chino Roces-Primo De Riveria RR 80,000 P. AGUILAR RR 80,000 P. RIVERA Davila-Solchuaga RR 70,000 CR 80,000 P. VARONA J.P. Rizal-H. Santos RR 70,000 PASONG TIRAD Davila-J.P. Rizal RR 100,000 PONTE Chino Roces-Primo De Riveria RR 80,000 SANDICO Adora-A. Reyes Ave. RR 80,000 SOLCHUAGA Chino Roces-Primo De Riveria RR 80,000 SOLITA Sandico-Varona RR 80,000 TELLA Montojo-Solchuaga RR 80,000 YAGUE Chino Roces-Primo De Riveria RR 100,000 BARANGAY: TEJEROS (continuation) CONDOMINIUMS AND TOWNHOUSES VICINITY CLASSIFICATION 6TH REVISION Z.V./SQ.M. MAKATI TERRACES CONDO Davila St. RC 110,000 CC 120,000 PS 84,000 THE CELERIO 4416 Motojo St. RC 120,000 CC 130,000 PS 91,000 CALIZO-SOLANO CONDOMINIUM Montojo St., Makati City RC 110,000 CC 120,000 PS 84,000 NOTES: 1. IF NO ZONAL VALUE HAS BEEN PRESCRIBED FOR PARKING SLOTS, THE VALUE SHOULD BE 60% OF THE AMOUNT OF THE UNIT SOLD. 2. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE CLASSIFIED COMMERCIAL CONDOMINIUM (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO. 3. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (6TH REVISION) SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION, WHICH IS BEING CHAIRED BY THE ASSISTANT REGIONAL DIRECTOR. RECOMMENDED BY THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION (TCRPV): BARANGAY: VALENZUELA STREET/SUBDIVISION VICINITY CLASSIFICATION 6TH REVISION Z.V./SQ.M. A. BONIFACIO S. Osmea RR 120,000 ANTIPOLO J.P. Rizal-S. Osmea RR 150,000 CR 160,000 ASUNCION Pililia-Reposo RR 130,000 BALER Iriga-Reposo RR 120,000 CANDELARIA Pililia-Reposo RR 130,000 CONCEPCION Pililia-Reposo RR 130,000 D. OLIMAN Legaspi-Reposo RR 130,000 HORMIGA Antipolo-Pateros RR 120,000 IRIGA Baler-D. Oliman RR 120,000 J.P. RIZAL Legaspi-Reposo RR 150,000 CR 180,000 KALAYAAN AVENUE Pililia-Reposo RR 120,000 CR 150,000 LEGASPI J.P. Rizal RR 120,000 CR 140,000 MILAGROS Pililia-Reposo RR 130,000 N. GARCIA (REPOSO) J.P. Rizal-Kalayaan Ave. RR 200,000 CR 250,000 OBRERO Antipolo-Pateros RR 120,000 PATEROS J.P. Rizal-S. Osmea RR 120,000 PENAFRANCIA Baler-D. Oliman RR 120,000 PILILIA Kalayaan Ave.-S. Osmea RR 120,000 S. OSMEA Antipolo-J.B. Roxas RR 120,000 I 150,000 TAGUIG D. Oliman-S. Osmea RR 120,000 TANAY Obrero-S. Osmea RR 120,000 TERESA Obrero-S. Osmea RR 120,000 BARANGAY: VALENZUELA (continuation) CONDOMINIUMS AND TOWNHOUSES VICINITY CLASSIFICATION 6TH REVISION Z.V./SQ.M. BONAVENTURES GARDEN Osmea St. RC 70,000 PS 49,000 CARMEN CONDOMINIUM Rizal Village RC 50,000 CC 60,000 PS 42,000 COLONEL CONDOMINIUM II RC 70,000 CC 80,000 PS 56,000 LONAL CONDOMINIUM Pililia St./Hormiga St. RC 45,000 CC 55,000 PS 38,500 QUESTAR CONDO Teresa Street RC 55,000 CC 60,000 PS 42,000 ST. DAVID SQUARE Pililia St. Near Cor. Asuncion St. RC 120,000 PS 84,000 NOTES: 1. IF NO ZONAL VALUE HAS BEEN PRESCRIBED FOR PARKING SLOTS, THE VALUE SHOULD BE 60% OF THE AMOUNT OF THE UNIT SOLD. 2. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE CLASSIFIED COMMERCIAL CONDOMINIUM (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO. 3. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (6TH REVISION) SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION, WHICH IS BEING CHAIRED BY THE ASSISTANT REGIONAL DIRECTOR. RECOMMENDED BY THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION (TCRPV): BARANGAY: PIO DEL PILAR CONDOMINIUMS AND TOWNHOUSES VICINITY CLASSIFICATION 6TH REVISION Z.V./SQ.M. CITY LAND VIII* Buildings' Main Entrances Facing Senator Gil Puyat Avenue (Buendia) RC CC PS MAKATI EXECUTIVE TOWER III* RC CC PS ONE HUNDRED WEST* RC CC PS WEST OF AYALA RC 100,000 CC 130,000 PS 91,000 BURGUNDY CORP. TOWER* RC CC PS * ONETT TRANSACTIONS ARE NOW UNDER THE JURISDICTION OF RDO 48-WEST MAKATI, PURSUANT TO MEMORANDUM DATED OCTOBER 5, 2021. NOTES: 1. IF NO ZONAL VALUE HAS BEEN PRESCRIBED FOR PARKING SLOTS, THE VALUE SHOULD BE 60% OF THE AMOUNT OF THE UNIT SOLD. 2. ANY UNIT IN A PURELY RESIDENTIAL CONDOMINIUM (RC) PROJECT FOUND TO BE USED IN BUSINESS SHALL BE CLASSIFIED COMMERCIAL CONDOMINIUM (CC) AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO. 3. DEVELOPER/OWNER OF CONDOMINIUM PROJECT BUILT AFTER THE EFFECTIVITY OF THIS REVISION (6TH REVISION) SHALL REQUEST FOR AN ASSIGNMENT OF VALUES FROM THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION, WHICH IS BEING CHAIRED BY THE ASSISTANT REGIONAL DIRECTOR. RECOMMENDED BY THE TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION (TCRPV): CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES FOR RDO NO. 49-NORTH MAKATI 1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL PROPERTY. 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.
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