South Makati

June 24, 1996 ZONAL VALUATION REVENUE DISTRICT OFFICE NO. 50 SOUTH MAKATI BARANGAY: DASMARINAS VILLAGE 4TH REVISION 3RD REVISION STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. AMORSOLO RR 27,000.00 20,000.00 CABALLERO RR 27,000.00 20,000.00 CALUMPANG RR 27,000.00 20,000.00 CAMPANILLA RR 27,000.00 20,000.00 CARISSA RR 27,000.00 20,000.00 CYPRESS RR 27,000.00 20,000.00 DASMARINAS AVENUE RR 27,000.00 20,000.00 GLADIOLA RR 27,000.00 20,000.00 GLORIOSA RR 27,000.00 20,000.00 GRANADA RR 27,000.00 20,000.00 KALACHUCI RR 27,000.00 20,000.00 KALAMANSI RR 27,000.00 20,000.00 KALUMBANG RR 27,000.00 20,000.00 KAMIAS RR 27,000.00 20,000.00 KAZOY RR 27,000.00 20,000.00 MABOLO RR 27,000.00 20,000.00 MACOPA RR 27,000.00 20,000.00 MAGNOLIA RR 27,000.00 20,000.00 MAHOGANY ROAD RR 27,000.00 20,000.00 MI FLORES RR 27,000.00 20,000.00 PALM AVENUE RR 27,000.00 20,000.00 PALOMARIA RR 27,000.00 20,000.00 PARAISO RR 27,000.00 20,000.00 PARAISO AVENUE RR 27,000.00 20,000.00 PASONG TAMO EXTENSION CR 33,000.00 30,000.00 POMELO RR 27,000.00 20,000.00 SAGA RR 27,000.00 20,000.00 SAMPAGUITA RR 27,000.00 20,000.00 SANTAN RR 27,000.00 20,000.00 SINEGUELAS RR 27,000.00 20,000.00 TAMARIND RR 27,000.00 20,000.00 YULO PLAZA TOWNHOUSE CC 33,000.00 30,000.00 BARANGAY: FORBES PARK 4TH REVISION 3RD REVISION STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. AGOHO RR 27,000.00 20,000.00 ANAHAW RR 27,000.00 20,000.00 BALETE RR 27,000.00 20,000.00 BANABA RR 27,000.00 20,000.00 BANYAN RR 27,000.00 20,000.00 BAUHINIA RR 27,000.00 20,000.00 BUENDIA RR 27,000.00 20,000.00 CAMBRIDGE CIRCLE RR 27,000.00 20,000.00 DAPDAP RR 27,000.00 20,000.00 FLAME TREE RR 27,000.00 20,000.00 HARVARD RR 27,000.00 20,000.00 INSTIA RR 27,000.00 20,000.00 IPIL RR 27,000.00 20,000.00 JACARANDA RR 27,000.00 20,000.00 KAMAYAN RR 27,000.00 20,000.00 MAHOGANY RR 27,000.00 20,000.00 MOLAVE RR 27,000.00 20,000.00 MC KINLEY RR 27,000.00 20,000.00 NARRA RR 27,000.00 20,000.00 PALM AVENUE RR 27,000.00 20,000.00 PANDAN RR 27,000.00 20,000.00 PARK ROAD RR 27,000.00 20,000.00 PILI RR 27,000.00 20,000.00 PILIPALM RR 27,000.00 20,000.00 QUINGUA RR 27,000.00 20,000.00 SEN. GIL PUYAT RR 27,000.00 20,000.00 TALISAY RR 27,000.00 20,000.00 TAMARIND RR 27,000.00 20,000.00 TANGUILE RR 27,000.00 20,000.00 KASIYAHAN CONDOMINIUM RC 33,000.00 30,000.00 BARANGAY: GUADALUPE NUEVO 4TH REVISION 3RD REVISION STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ANASTACIO EDSA RR 7,400.00 4,000.00 ANTIPOLO RR 7,400.00 4,000.00 ASANDA RR 7,400.00 4,000.00 BALAGTAS RR 7,400.00 4,000.00 BATAAN EDSA RR 7,400.00 4,000.00 BENOISE RR 7,400.00 4,000.00 BUENCOSEJO RR 7,400.00 4,000.00 D. DELA FE RR 7,400.00 4,000.00 CAMINO RR 7,400.00 4,000.00 CAPAS RR 7,400.00 4,000.00 CAPITAN RR 7,400.00 4,000.00 COMMECIO EDSA RR 7,400.00 4,000.00 CORREGIDOR EDSA RR 7,400.00 4,000.00 DAPITAN RR 7,400.00 4,000.00 DELA PAZ RR 7,400.00 4,000.00 E. JACINTO RR 7,400.00 4,000.00 EDSA CR 40,000.00 40,000.00 ESCUELA RR 7,400.00 4,000.00 FELIPE RR 7,400.00 4,000.00 GABONG RR 7,400.00 4,000.00 GOV. NOBLE RR 7,400.00 4,000.00 KALAYAAN IMELDA AVENUE CR 15,000.00 15,000.00 LA BANDA RR 7,400.00 4,000.00 LA CONSOLACION RR 7,400.00 4,000.00 LAKANDULA RR 7,400.00 4,000.00 MACTAN RR 7,400.00 4,000.00 MAGALLANES RR 7,400.00 4,000.00 MANGAHAN RR 7,400.00 4,000.00 MASILANG RR 7,400.00 4,000.00 MERCEDES RR 7,400.00 4,000.00 NSTRA. SRA. DE ANTIPOLO RR 7,400.00 4,000.00 NSTRA. SRA. DE GUADALUPE RR 7,400.00 4,000.00 NSTRA. SRA. DE URDANETA RR 7,400.00 4,000.00 NSTRA. SRA. DEL CARMEN RR 7,400.00 4,000.00 ORENSE RR 7,400.00 4,000.00 P. BURGOS RR 7,400.00 4,000.00 CR 15,000.00 15,000.00 P. URDANETA RR 7,400.00 4,000.00 P. VICTOR RR 7,400.00 4,000.00 PALAWAN RR 7,400.00 4,000.00 R. MAGSAYSAY EDSA RR 7,400.00 4,000.00 RAON RR 7,400.00 4,000.00 REPOSO RR 7,400.00 4,000.00 RETIRO RR 7,400.00 4,000.00 SAMPAGUITA RR 7,400.00 4,000.00 SAN NICOLAS RR 7,400.00 4,000.00 SGT. F. YABUT EDSA RR 7,400.00 4,000.00 STA. RITA RR 7,400.00 4,000.00 TRINIDAD RR 7,400.00 4,000.00 VISAYAS EDSA RR 7,400.00 4,000.00 YABUT CIRCLE EDSA RR 7,400.00 4,000.00 STATE CONDOMINIUM RC 21,500.00 15,000.00 ALL CONDOMINIUMS, TOWNHOUSES, RC/CC 24,500.00 20,000.00 INDUSTRIAL & COMMERCIAL BUILDING BUILT AFTER 1995 BARANGAY: PINAGKAISAHAN 4TH REVISION 3RD REVISION STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. AGUTAYA RR 7,550.00 4,250.00 BALAGBAG EDSA RR 7,550.00 4,250.00 BELLEZA RR 7,550.00 4,250.00 CANIGARAN RR 7,550.00 4,250.00 CORPUZ RR 7,550.00 4,250.00 CUYO EDSA RR 7,550.00 4,250.00 DANLIG RR 7,550.00 4,250.00 ENSUENO EDSA RR 7,550.00 4,250.00 ENZO RR 7,550.00 4,250.00 ERAN RR 7,550.00 4,250.00 ESCUELA RR 7,550.00 4,250.00 GANTUNG RR 7,550.00 4,250.00 GARCIA RR 7,550.00 4,250.00 GOV. NOBLE RR 7,550.00 4,250.00 HARVARD EDSA RR 7,550.00 4,250.00 HONDA EDSA RR 7,550.00 4,250.00 PINAGKAISAHAN CR 22,000.00 20,000.00 JERVOIS RR 7,550.00 4,250.00 KALAYAAN AVENUE RR 7,550.00 4,250.00 LIMBO RR 7,550.00 4,250.00 NATIVE RR 7,550.00 4,250.00 OTON RR 7,550.00 4,250.00 PINOS RR 7,550.00 4,250.00 QUINGUA EDSA RR 7,550.00 4,250.00 STA. RITA EDSA RR 7,550.00 4,250.00 TOLENTINO EDSA RR 7,550.00 4,250.00 ALL CONDOMINIUMS, TOWNHOUSES, RC/CC 24,500.00 20,000.00 INDUSTRIAL & COMMERCIAL BUILDING BUILT AFTER 1995 BARANGAY: PITOGO 4TH REVISION 3RD REVISION STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. BOHOL RR 7,100.00 3,500.00 JACINTO RR 7,100.00 3,500.00 LEYTE RR 7,100.00 3,500.00 LUZON RR 7,100.00 3,500.00 MASBATE RR 7,100.00 3,500.00 MINDORO RR 7,100.00 3,500.00 PALAWAN RR 7,100.00 3,500.00 PANAY RR 7,100.00 3,500.00 ROMBLON RR 7,100.00 3,500.00 SAMAR RR 7,100.00 3,500.00 ALL CONDOMINIUMS, TOWNHOUSES, RC/CC 24,500.00 20,000.00 INDUSTRIAL & COMMERCIAL BUILDING BUILT AFTER 1995 BARANGAY: SALCEDO VILLAGE 4TH REVISION 3RD REVISION STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ALFARO CR 117,000.00 70,000.00 AYALA AVENUE CR 160,000.00 100,000.00 BAUTISTA CR 117,000.00 70,000.00 GALLARDO CR 117,000.00 70,000.00 GERONIMO CR 117,000.00 70,000.00 H. DELA COSTA CR 117,000.00 70,000.00 HERRERA CR 117,000.00 70,000.00 LAKANDULA CR 117,000.00 70,000.00 NIEVA CR 117,000.00 70,000.00 PASEO DE ROXAS CR 135,000.00 100,000.00 SALCEDO CR 117,000.00 70,000.00 SAN AGUSTIN CR 117,000.00 70,000.00 SANCHEZ CR 117,000.00 70,000.00 SEDENO CR 117,000.00 70,000.00 SEN. GIL PUYAT AYALA-MAKATI AVE CR 117,000.00 70,000.00 SOLIMAN CR 117,000.00 70,000.00 TOLEDO CR 117,000.00 70,000.00 TORDESILLAS CR 117,000.00 70,000.00 VALERO CR 117,000.00 70,000.00 VANO CR 117,000.00 70,000.00 VILLAR CR 117,000.00 70,000.00 ACT TOWER RC 33,000.00 30,000.00 ALPHA SALCEDO RC 44,000.00 ATHENAEUM CONDOMINIUM RC 33,000.00 30,000.00 AVIGNON CONDOMINIUM RC 33,000.00 30,000.00 AYALA TRIANGLE RC 49,000.00 40,000.00 CATLEYA CONDOMINIUM RC 44,000.00 40,000.00 CENTRUM CONDOMINIUM RC 33,000.00 30,000.00 CITIBANK TOWER RC 44,000.00 40,000.00 CITYLAND 10 TOWER I RC 38,000.00 30,000.00 CITYLAND 10 TOWER II RC 38,000.00 30,000.00 CITYLAND IV RC 33,000.00 30,000.00 CITYLAND VI RC 33,000.00 30,000.00 CITYLAND VII RC 33,000.00 30,000.00 CLASSICA RC 44,000.00 CONDO PROJECT RC 33,000.00 30,000.00 CORDOVA CONDOMINIUM AYALA-BUENO RC 33,000.00 30,000.00 CROWN TOWER RC 44,000.00 40,000.00 EUROVILLE I CONDOMINIUM RC 33,000.00 30,000.00 EUROVILLE II RC 33,000.00 30,000.00 EUROVILLE III RC 44,000.00 40,000.00 GRAND TOWER RC 44,000.00 40,000.00 HEART TOWER RC 33,000.00 30,000.00 HERRERA TOWER RC 43,000.00 30,000.00 LCG CONDOMINIUM RC 33,000.00 30,000.00 LE DOMAIN RC 38,000.00 30,000.00 LE FLOR RC 33,000.00 30,000.00 LE GRAND RC 33,000.00 30,000.00 LE TRIOMPHE RC 38,000.00 30,000.00 LIROVILLE CONDOMINIUM RC 33,000.00 30,000.00 LPL CENTER RC 44,000.00 40,000.00 LPL MANOR RC 44,000.00 40,000.00 LPL MANSION RC 44,000.00 40,000.00 LPL PLAZA RC 33,000.00 30,000.00 L'ERMITAGE RC 44,000.00 MAKATI EXECUTIVE CENTER RC 38,000.00 30,000.00 MULTI BANCORP RC 49,000.00 NOBLE PLAZA RC 49,000.00 ONE SALCEDO PLACE RC 44,000.00 40,000.00 ORIENT MANSION RC 33,000.00 30,000.00 PARC REGENT RC 33,000.00 30,000.00 PARKLANE CONDOMINIUM RC 38,000.00 30,000.00 PDCP BANK CENTER RC 49,000.00 40,000.00 PONTE SALCEDO RC 49,000.00 40,000.00 SAGITTARIUS CONDOMINIUM RC 38,000.00 30,000.00 SPLENDIDO GARDENS RC 38,000.00 30,000.00 THE PEAK RC 44,000.00 TRAFALGAR PLAZA RC 44,000.00 40,000.00 TWO SALCEDO PLACE RC 44,000.00 40,000.00 VERNIDA CONDOMINIUM IV RC 33,000.00 30,000.00 VERNIDA CONDOMINIUM VI RC 44,000.00 40,000.00 WEST GATE PLAZA RC 49,000.00 Y TOWER II RC 33,000.00 30,000.00 ALL CONDOMINIUMS, TOWNHOUSES, RC/CC 49,000.00 40,000.00 INDUSTRIAL & COMMERCIAL BUILDING BUILT AFTER 1995 BARANGAY: URDANETA VILLAGE 4TH REVISION 3RD REVISION STREET/SUBDIVISION V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. APT RIDGE RR 27,000.00 20,000.00 AYALA AVENUE CR 160,000.00 100,000.00 BEATERIO RR 27,000.00 20,000.00 CABILDO PASEO DE ROXAS RR 27,000.00 20,000.00 CERRADA BUENDIA RR 27,000.00 20,000.00 CRUZADA P.ROXAS-BUENDIA RR 27,000.00 20,000.00 EDSA RR 27,000.00 20,000.00 FAROL RR 27,000.00 20,000.00 FONDA RR 27,000.00 20,000.00 MAKATI AVENUE CR 117,000.00 70,000.00 PASEO DE ROXAS CR 117,000.00 70,000.00 REAL RR 27,000.00 20,000.00 RECOLETOS AYALA AVENUE RR 27,000.00 20,000.00 SAN IGNACIO RR 27,000.00 20,000.00 STA. POTENCIANA RR 27,000.00 20,000.00 STO. DOMINGO MAKATI AVENUE RR 27,000.00 20,000.00 STO. TOMAS MAKATI AVENUE RR 27,000.00 20,000.00 URDANETA AVENUE AYALA AVENUE RR 27,000.00 20,000.00 ATRIUM BUILDING MAKATI AVENUE RC 33,000.00 30,000.00 GIL-ARMI APARTMENT RC 33,000.00 30,000.00 LE GRAND CONDOMINIUM RC 33,000.00 30,000.00 LE PARC MAKATI AVENUE RC 33,000.00 30,000.00 MAKATI EXECUTIVE CENTER RC 33,000.00 30,000.00 MAKATI TUSCANY CONDOMINIUM AYALA AVENUE RC 33,000.00 30,000.00 OLIMPIA TOWER RC 33,000.00 30,000.00 PACIFIC PLAZA RC 46,500.00 40,000.00 RITZ TOWER RC 44,000.00 40,000.00 TWIN TOWERS AYALA AVENUE RC 44,000.00 40,000.00 URDANETA APARTMENT AYALA AVENUE RC 33,000.00 30,000.00 ALL CONDOMINIUMS, TOWNHOUSES, RC/CC 40,000.00 40,000.00 INDUSTRIAL & COMMERCIAL BUILDING BUILT AFTER 1995 CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES 1. NO PREVIOUS SALE OF PROPERTY OF A PARTICULAR CLASSIFICATION. WHERE IN THE APPROVED LISTING OF ZONAL VALUES (FOR VARIOUS CLASSIFICATIONS OF REAL PROPERTY), NO VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASS OF REAL PROPERTY LOCATED IN THE ADJACENT BARANGAY OF SIMILAR CONDITIONS SHALL BE USED. 2. NO PREVIOUS SALE OF PROPERTY OF ANY CLASSIFICATION. IN A BARANGAY WHERE NO SALE, EXCHANGE OR OTHER DISPOSITION OF LAND HAS BEEN EFFECTED, THE APPROVED ZONAL VALUE OF A SIMILARLY SITUATED PROPERTY IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS, SHALL BE USED. 3. DIVISION OF A BARANGAY. IN THE EVENT THAT AN EXISTING BARANGAY IS DIVIDED INTO TWO OR MORE BARANGAYS, THE ZONAL VALUES PRESCRIBED FOR THE EXISTING BARANGAY SHALL BE USED FOR THE NEWLY CREATED BARANGAY. 4. COMMERCIAL. ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/ BARANGAY/ZONE, THE USE OF WHICH ARE PREDOMINANTLY "COMMERCIAL" SHALL BE CONSIDERED AS COMMERCIAL FOR PURPOSES OF ZONAL VALUATION. 5. VALUES OF CONDOMINIUMS AND TOWNHOUSES. IN DETERMINING OR ARRIVING AT THE ZONAL VALUES FOR CONDOMINIUMS AND TOWNHOUSES, THE VALUE OF THE LAND AS WELL AS THE VALUE OF THE BUILDING SHALL BE TREATED AS ONE. IF THE TITLE IS A CCT OR CONDOMINIUM CERTIFICATE OF TITLE OR A TCT OR TRANSFER CERTIFICATE OF TITLE, LAND AND IMPROVEMENTS SHALL BE GIVEN SEPARATE VALUES. THE GROUND FLOOR OF A CONDOMINIUM SHALL BE CLASSIFIED AS COMMERCIAL AND 20% OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO. 6. AREA 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 E.G. PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP), NATIONAL HOUSING AUTHORITY (NHA). ETC. 7. 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 PROVIDED THAT THE CAPITAL GAINS TAX FROM SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL PROPERTY CLASSIFIED AS CAPITAL ASSETS, INCLUDING "PACTO DE RETRO" SALES AND OTHER FORMS SHALL BE TAXED AT THE RATE OF 5% BASED ON THE GROSS SELLING PRICE, IF THE CONSIDERATION IS HIGHER THAN THE ZONAL VALUES GIVEN HEREIN ESTABLISHED. PROVIDED, HOWEVER, THAT THE VALUE OF THE PROPERTY TO BE USED IN COMPUTING ALL INTERNAL REVENUE 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 OR CITY ASSESSORS, WHICHEVER IS HIGHER.