Lucena City

January 18, 1996 ZONAL VALUATION REVENUE DISTRICT OFFICE NO. 60 LUCENA CITY MUNICIPALITY OF LUCENA CITY CITY OF LUCENA BARANGAY: BARANGAY I (Poblacion) 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ALLAREY ST RR 1,000.00 500.00 BARCELONA ST RR 1,820.00 630.00 DEL PILAR ST RR 1,820.00 630.00 HERMANA FAUSTA ST RR 1,820.00 630.00 OSMENA ST RR 1,820.00 630.00 P. GOMEZ ST RR 1,350.00 550.00 QUEZON AVENUE CR 12,500.00 2,250.00 RR 8,750.00 1,100.00 RAVANZO ST RR 1,625.00 330.00 ALL OTHER STREETS RR 1,250.00 500.00 BARANGAY: BARANGAY II (Poblacion) 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. BARCELONA ST RR 1,820.00 630.00 C. M. RECTO RR 1,650.00 500.00 ENRIQUEZ ST RR 2,250.00 1,100.00 FAUSTA ST RR 1,820.00 630.00 MERCHAN ST RR 4,500.00 600.00 CR 5,250.00 1,500.00 P. GOMEZ ST RR 1,350.00 550.00 QUEZON AVENUE RR 2,700.00 1,100.00 CR 3,250.00 2,250.00 TANDANG SORA RR 2,250.00 500.00 TRINIDAD ST RR 1,250.00 630.00 BARANGAY: BARANGAY III (Poblacion) 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ALLAREY ST RR 1,520.00 550.00 CR 3,750.00 1,250.00 CABANA ST RR 1,735.00 630.00 CR 5,250.00 1,750.00 GENERAL LUCBAN ST RR 1,825.00 600.00 CR 5,775.00 1,750.00 M. H. DEL PILAR ST RR 1,580.00 550.00 CR 3,285.00 1,250.00 OSMENA ST RR 1,375.00 500.00 P. GOMEZ ST RR 1,650.00 550.00 P. BURGOS ST RR 1,720.00 550.00 QUEZON AVENUE CR 12,050.00 2,250.00 ALL OTHER STREETS RR 1,565.00 500.00 BARANGAY: BARANGAY IV (Poblacion) 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. C.M. RECTO ST CR 1,800.00 1,600.00 CABANA ST CR 4,100.00 1,350.00 ENRIQUEZ ST CR 6,130.00 2,000.00 GENERAL LUCBAN ST CR 4,220.00 1,350.00 MERCHAN ST CR 5,850.00 2,000.00 P. GOMEZ ST CR 5,850.00 2,000.00 P. BURGOS ST CR 3,810.00 1,250.00 QUEZON AVE CR 11,820.00 2,250.00 SAN FERNANDO ST CR 5,120.00 1,750.00 BARANGAY: BARANGAY V (Poblacion) 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ABELLANOSA ST RR 1,220.00 430.00 ALLAREY ST CR 3,025.00 1,100.00 BONIFACIO ST CR 3,435.00 1,250.00 E. DEL PILAR ST CR 3,290.00 1,250.00 GEN LUCBAN ST CR 4,220.00 1,350.00 GRANJA ST CR 3,435.00 1,250.00 JUAREZ ST CR 3,435.00 1,250.00 MALVAR ST RR 965.00 500.00 PAZ ST CR 3,280.00 1,250.00 QUEZON AVE CR 10,500.00 4,000.00 RIZAL ST CR 3,280.00 1,250.00 ALL OTHER STREETS CR 2,885.00 1,100.00 BARANGAY: BARANGAY VI (Poblacion) 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. C.M. RECTO ST RR 1,250.00 CR 4,500.00 2,000.00 ENRIQUEZ ST CR 4,500.00 4,000.00 RR 1,600.00 EVANGELISTA ST CR 4,500.00 2,000.00 JUAREZ ST CR 4,500.00 2,000.00 MAGALLANES ST CR 4,500.00 2,000.00 MERCHAN ST RR 1,600.00 CR 4,500.00 2,000.00 PAZ ST RR 1,250.00 CR 4,500.00 2,000.00 QUEZON AVE CR 12,500.00 4,000.00 RIZAL ST RR 1,250.00 CR 4,500.00 2,000.00 SAN FERNANDO RR 1,450.00 CR 4,000.00 1,750.00 ZAMORA ST CR 4,500.00 2,000.00 BARANGAY: BARANGAY VII (Poblacion) 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ABELLANOSA ST RR 750.00 400.00 ALLAREY ST RR 1,000.00 500.00 CR 3,750.00 1,250.00 BONIFACIO ST RR 1,025.00 550.00 CR 3,750.00 1,250.00 DEL PILAR ST RR 750.00 400.00 CR 2,250.00 880.00 EVANGELISTA ST RR 750.00 400.00 CR 3,750.00 1,250.00 GRANJA ST CR 3,750.00 1,250.00 RR 1,025.00 550.00 JUAREZ ST RR 1,025.00 550.00 CR 3,750.00 1,250.00 LAKANDULA ST RR 750.00 400.00 CR 3,750.00 1,250.00 MAGALLANES ST RR 750.00 400.00 CR 3,750.00 1,250.00 QUEBLAR ST RR 625.00 300.00 CR 6,500.00 4,000.00 QUEZON AVENUE CR 12,500.00 4,000.00 ZAMORA ST RR 1,025.00 600.00 CR 4,000.00 1,600.00 BARANGAY: BARANGAY VIII (Poblacion) 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ALLAREY ST RR 625.00 300.00 BONIFACIO ST RR 625.00 300.00 GRANJA ST RR 625.00 300.00 CR 1,300.00 500.00 GUINTO ST RR 650.00 300.00 CR 2,500.00 880.00 LAGOS P RR 700.00 330.00 QUEBLAR ST RR 650.00 300.00 CR 2,500.00 880.00 QUEZON AVE RR 750.00 500.00 CR 2,500.00 1,250.00 ROSA ST RR 650.00 300.00 CR 2,150.00 880.00 ALL OTHER STREETS RR 650.00 300.00 CR 2,150.00 500.00 BARANGAY: BARANGAY IX (Poblacion) 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. C.M. RECTO ST RR 1,000.00 500.00 CR 3,750.00 1,250.00 DON PEREZ ST RR 750.00 400.00 CR 2,150.00 880.00 ENRIQUEZ ST RR 850.00 300.00 CR 3,750.00 1,250.00 EVANGELISTA ST CR 3,750.00 1,250.00 GUINTO ST CR 3,250.00 1,000.00 LAKANDULA ST CR 3,750.00 1,250.00 MERCHAN ST RR 1,000.00 500.00 CR 3,750.00 1,250.00 QUEBLAR ST RR 750.00 400.00 CR 3,750.00 1,250.00 QUEZON AVE RR 1,075.00 600.00 CR 7,500.00 1,250.00 ALL OTHER STREETS RR 650.00 300.00 CR 2,150.00 880.00 BARANGAY: BARANGAY X (Poblacion) 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ALL OTHER STREETS RR 525.00 CR 3,250.00 BARANGAY: BARANGAY XI (Poblacion) 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ENRIQUEZ ST RR 700.00 330.00 FAUSTA ST RR 1,150.00 630.00 MERCHAN ST RR 700.00 330.00 QUEZON AVE RR 7,000.00 1,100.00 CR 9,500.00 2,250.00 RAVANZO ST CR 2,150.00 880.00 RR 700.00 330.00 BARANGAY: BARRA 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ALL LOTS A3 6.00 2.00 A4 8.40 5.00 BARANGAY: BOCOHAN 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ALL LOTS A1 8.40 5.00 A3 6.00 3.00 BARANGAY: DALAHICAN 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ALL LOTS RR 295.00 A4 11.00 4.00 A5 22.50 4.00 BARANGAY: DOMOIT 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ALL LOTS A1 6.00 2.00 A3 6.00 2.00 BARANGAY: ILAYANG IYAM 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. BETTER LIVING SUBD RR 790.00 280.00 LOURDES SUBD RR 700.00 300.00 MAHARLIKA SUBD RR 440.00 230.00 PLEASANTVILLE SUBD RR 700.00 280.00 ALL OTHER STREETS CR 730.00 450.00 RR 490.00 200.00 I 1,430.00 880.00 A1 6.00 A3 6.00 2.00 BARANGAY: ILAYANG TALIM 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ALL LOTS A1 8.50 3.00 A3 6.00 2.00 BARANGAY: ISABANG 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. FIRENZE SUBD RR 250.00 100.00 HERMANA FAUSTA RR 250.00 100.00 WELMANVILLE SUBD RR 250.00 100.00 ALL OTHER STREETS RR 250.00 200.00 CR 730.00 450.00 A1 8.50 3.00 A3 6.00 2.00 BARANGAY: MAYAO CASTILLO 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ALL LOTS RR 325.00 I 1,430.00 A1 8.50 4.00 A4 17.50 4.00 BARANGAY: MAYAO CROSSING 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ALL LOTS A1 9.50 4.00 A3 9.50 2.00 A4 16.50 4.00 BARANGAY: MAYAO KANLURAN 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ALL LOTS A1 9.50 3.00 A3 9.50 2.00 BARANGAY: GULANG-GULANG 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. EMPLOYEES SUBD RR 750.00 430.00 NORTH EMPLOYEES SUBD RR 625.00 LA MILAGROS SUBD RR 475.00 200.00 MARILANG SUBD RR 850.00 630.00 ST PETER SUBD RR 475.00 300.00 ALL OTHER STREETS CR 1,425.00 550.00 RR 375.00 180.00 I 1,675.00 850.00 BARANGAY: IBABANG DUPAY 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ALPSVILLE SUBD RR 475.00 250.00 EXECUTIVE VILLAGE RR 525.00 330.00 RGR SUBD RR 525.00 330.00 UNIVERSITY VILLAGE RR 550.00 350.00 ALL OTHER STREETS RR 375.00 180.00 CR 1,900.00 850.00 I 1,675.00 850.00 X 1,675.00 850.00 A3 7.00 2.00 BARANGAY: BO. IBABANG IYAM 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ALL OTHER STREETS CR 1,550.00 450.00 RR 450.00 200.00 I 1,675.00 880.00 A1 11.00 3.00 A3 7.00 2.00 BARANGAY: BO. IBABANG TALIM 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ALL LOTS A1 11.00 3.00 A3 7.00 2.00 BARANGAY: BO. ILAYANG DUPAY 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ALL LOTS A1 11.00 3.00 A3 7.00 2.00 BARANGAY: BO. MAYAO PARADA 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ALL LOTS A1 11.00 3.00 A4 14.00 4.00 BARANGAY: BO. MAYAO SILANGAN 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. GREEN MEADOWS SUBD RR 450.00 200.00 ALL OTHER STREETS CR 1,450.00 450.00 RR 450.00 A1 11.00 3.00 A3 7.00 2.00 BARANGAY: RANSOHAN 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ALL LOTS A3 7.00 2.00 A4 14.00 5.00 BARANGAY: BO. SALINAS 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ALL LOTS A1 11.00 3.00 A3 7.00 2.00 A4 14.00 4.00 BARANGAY: BO. TALAO-TALAO 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. ALL LOTS A3 11.00 2.00 A4 14.00 4.00 A5 14.00 4.00 BARANGAY: COTTA 1ST REVISION INITIAL STREET/SUBDIVISIONS V I C I N I T Y CLASSIFICATION ZV/SQ.M. ZV/SQ.M. QUEZON AVE EXT CR 1,750.00 450.00 RR 450.00 200.00 CAPITOL HOMESITE RR 750.00 INTERIOR CR 300.00 RR 150.00 CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES FOR RDO NO. 60 - LUCENA CITY 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 LOCATED IN THE MUNICIPALITIES OF FAMY, LILIW, LUISIANA, LUMBAN, MABITAC, MAGDALENA, MAJAYJAY, PAETE, PAKIL, PANGIL, RIZAL AND SINILOAN UNDER REVENUE DISTRICT OFFICE NO. 55 - SAN PABLO CITY, CLASSIFIED AS CAPITAL ASSETS INCLUDING "PACTO DE RETRO" SALES AND OTHER FORMS OF CONDITIONAL SALES BY INDIVIDUAL ESTATES AND TRUSTS, SHALL BE TAXED AT THE RATE OF 5% BASED ON THE GROSS SELLING PRICE, IF THE CONSIDERATION IS HIGHER THAN THE ZONAL VALUES 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 AND CITY ASSESSORS, WHICHEVER IS HIGHER.