Cebu City

September 6, 2023 ZONAL VALUATION REVENUE DISTRICT OFFICE NO. 81 - CEBU CITY IMPLEMENTATION OF THE REVISED SCHEDULES OF ZONAL VALUES OF REAL PROPERTIES UNDER THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 81-CEBU CITY NORTH, REVENUE REGION NO. 13-CEBU CITY 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 REVENUE REGION NO. 13-CEBU CITY REVENUE DISTRICT OFFICE NO. 81-CEBU CITY NORTH Province CEBU City/Municipality CEBU CITY D.O. No. 054-2023 Barangay: ADLAWON Effectivity Date 6/10/2023 STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS ALL AREAS along brgy. road RR 2,188.00 interior RR* 1,563.00 along brgy. road A50 1,458.00 interior A50 1,020.00 * New Barangay: AGSUNGOT STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS ALL AREAS ALONG BRGY. ROAD RR 1,290.00 A50 750.00 INTERIOR RR* 800.00 INTERIOR A50* 525.00 WATERSHED A50 170.00 * New Barangay: APAS STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS FIRST LAPU-LAPU ST. RR 46,250.00 GOV. CUENCO AVE. JUAN LUNA-MAHIGA BRIDGE CR 95,000.00 RR 73,500.00 ROAD TO CAMP LAPULAPU CR 48,750.00 RR 39,500.00 SAN ANTONIO VILL I RR 37,500.00 SAN ANTONIO VILL II RR 37,500.00 SAN MIGUEL ST. CR 37,300.00 ST. JAMES ST. CR 37,300.00 RR 28,250.00 ST. LAURENCE ST. CR 37,300.00 RR 28,250.00 ST. LAURENCE EXT. SITIO UCMA-ECIMHA RR 37,300.00 STEPHENSON CR 37,300.00 RR 28,250.00 1ST ST. CR 37,300.00 RR 28,250.00 2ND ST. RR 28,800.00 3RD ST. RR 28,800.00 4TH ST. RR 29,075.00 SITIO PANABANG RR 28,387.50 SITIO MAHAYAHAY RR 23,725.00 SITIO CALBARYO RR 23,725.00 SITIO PLAZA RR 23,725.00 SITIO BACA RR 28,250.00 ALL OTHER STREETS CR 28,250.00 RR 23,375.00 SUBDIVISIONS AMORES SUBDIVISION RR 42,375.00 PASTRANO SUBD. RR 37,850.00 ALL OTHER SUBDIVISIONS ADJ TO M. VILLA RES. RR 37,500.00 CONDOMINIUMS AVIDA TOWERS 1 & 2 IT PARK I. VILLA ST., IT PARK RC 117,500.00 PS 80,250.00 ASIA PRIMIER IT PARK J.M. DEL MAR CC 134,000.00 RC 125,550.00 PS 80,250.00 PARK CENTRALE JOSE MARIA DEL MAR ST.-IT PARK CC 134,000.00 38 PARK AVENUE IT PARK CC* 219,500.00 RC* 185,000.00 PS* 112,000.00 AVIDA RIALA JOSE MARIA DEL MAR ST.-IT PARK CC* 205,000.00 RC* 173,000.00 PS* 113,500.00 BE RESIDENCES ST. LAWRENCE ST. CC* 167,500.00 RC* 141,500.00 PS* 86,500.00 BLOQ RESIDENCES LAHUG ST. LAWRENCE ST., LA GUARDIA EXT. RC* 111,000.00 PS* 77,500.00 CALYX CENTRE IT PARK CC**** 167,500.00 RC**** 142,500.00 PS**** 85,000.00 CITY LIGHTS 1, 2, 3 & 4 NIVEL HILLS RC**** 122,500.00 PS**** 90,000.00 LA GUARDIA FLATS SALINAS DRIVE RC**** 117,500.00 PS**** 77,500.00 LE MENDA RESIDENCES NIVEL HILLS NIVEL HILLS CC* 138,000.00 RC* 118,500.00 PS* 74,000.00 MARCO POLO RESIDENCES NIVEL HILLS RC***** 142,250.00 PS***** 85,000.00 MIVELA GARDEN RESIDENCES 168 MONTEBELLO ROAD CC* 151,500.00 RC* 130,000.00 PS* 79,500.00 PRIMEWORLD POINTE FIRST ST. LA GUARDIA CC* 161,000.00 RC* 137,500.00 PS* 85,500.00 RESIDENCIA EDADES LA GUARDIA-SALINAS DRIVE RC* 117,500.00 PS* 77,500.00 ALL OTHER CONDOMINIUMS CC 125,000.00 RC 110,000.00 PS 76,500.00 * New Condo ** For Deletion *** Values transferred to (Name of barangay) **** Values transferred from Brgy. Lahug ***** Values transferred from Brgy. Busay Barangay: BABAG STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS LAHUG TAWAGAN ROAD ALONG THE ROAD CR* 4,984.00 RR 4,590.00 INTERIOR LOT RR* 2,600.00 A50* 2,020.00 MALUBOG HIGHWAY ALONG THE ROAD CR* 5,484.00 RR 4,590.00 INTERIOR LOT RR* 2,750.00 A50* 2,145.00 BABAG I BUSAY ROAD/ALONG THE ROAD CR* 5,998.00 RR 5,130.00 INTERIOR LOT RR* 3,082.00 A50* 2,395.60 BABAG II BUSAY ROAD-BANILAD/ALONG THE ROAD CR* 5,498.00 RR 5,130.00 INTERIOR LOT RR* 2,932.00 A50* 2,295.60 BONBON ROAD NAWNAWAN/ALONG THE ROAD CR* 4,113.00 RR 3,455.00 INTERIOR LOT RR* 2,400.00 A50* 2,050.00 MALUBOG HIGHWAY NEAR SCHOOL SITE/ALONG THE ROAD CR* 5,967.00 RR 5,245.00 INTERIOR LOT RR* 3,427.50 A50* 2,632.00 TRANSCENTRAL HIGHWAY ALONG THE ROAD CR* 4,150.00 RR* 4,000.00 INTERIOR LOT RR* 2,700.00 A50* 2,130.00 ALL OTHER AREAS W/IN BRGY. PROPER/ALONG THE ROAD CR* 3,596.00 RR 3,210.00 INTERIOR LOT RR* 2,350.00 A50 1,990.00 WATER SHED A50 1,075.00 SUBDIVISIONS ALL SOCIALIZED HOUSING SUBD. RR 5,100.00 ALL OTHER SUBDIVISION RR 6,250.00 * New Barangay: BACAYAN STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS ALONG THE ROAD (ALL STREETS) BRGY. ROAD RR 13,000.00 ALL OTHER AREAS INTERIOR LOT RR 7,000.00 A50 5,000.00 SUBDIVISIONS HIDDEN VIEW SUBD. I RR 9,500.00 HIDDEN VIEW SUBD. II RR 9,500.00 RD-HIDDEN VIEW & JOYVILLE SUBD. RR 10,500.00 JOYVILLE SUBD. RR 11,000.00 LIGAYA HOMES SUBDIVISION RR 12,500.00 PRISTINA NORTH SUBDIVISION RR 33,000.00 VILLA LEYSON SUBD. RR 11,000.00 VILLA DEL RIO SUBD. RR 14,000.00 PRIVEYA HILLS RR 33,500.00 ASGROW COUNTRY ESTATE RR 8,000.00 ADERAN VILLAGE (ANDREWS) RR 9,500.00 DECA HOMES RR 10,000.00 ALL OTHER SUBDIVISIONS RR 7,500.00 ALL SOCIALIZED HOUSING SUBDIVISIONS RR 7,000.00 CONDOMINIUMS RESOURCES RESIDENTIAL CONDO RC 84,000.00 PARKING SLOT PS 50,000.00 ALL OTHER CONDOMINIUMS CC 90,000.00 RC 76,000.00 PS 45,000.00 Barangay: BANILAD STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS A.S. FORTUNA formerly A. Bonifacio St. GOV. CUENCO AVE.-MANDAUE BDRY. CR 95,000.00 GOV. CUENCO AVE.-MANDAUE BDRY. RR 71,000.00 GOV. M. CUENCO AVE. MAHIGA UNIV.-SAN CARLOS CR 92,500.00 ALL OTHER AREAS RR 21,500.00 SUBDIVISIONS DOA RITA RR 32,500.00 EL DORADO VILL/DORADO I VILL RR 27,500.00 HOLY FAMILY NEAR STO. NIO RR 25,000.00 HOLY FAMILY NEAR EL DORADO RR 25,000.00 M. LUISA P1 EULALIA RR 41,500.00 M. LUISA P1 LUIS RR 41,500.00 M. LUISA P1 MELISSA RR 41,500.00 M. LUISA P1 P. ANANIAL RR 41,500.00 M. LUISA P1 P. EMILIO RR 41,500.00 M. LUISA P1 P. JOHN RR 41,500.00 M. LUISA P1 P. LUCY RR 41,500.00 M. LUISA P1 P. MARIA RR 41,500.00 M. LUISA P1 MIGUEL RR 41,500.00 M. LUISA P1 ROSEBUD RR 41,500.00 M. LUISA P2 MARIANO RR 41,500.00 M. LUISA P2 DON SERGIO RR 41,500.00 M. LUISA P1 ANNABELLE RR 41,500.00 M. LUISA P2 P STEPHANY RR 41,500.00 M. LUISA ESTATE PARK PH II RR 41,500.00 M. LUISA ESTATE PARK PH III RR 41,500.00 M. LUISA ESTATE PARK PH IV RR 41,500.00 M. LUISA ESTATE PARK PH V RR 41,500.00 M. LUISA ESTATE PARK PH VI RR 41,500.00 M. LUISA ESTATE PARK PH VII RR 41,500.00 M. LUISA ESTATE PARK PH VIII HILLTOP RR 38,750.00 VALLEY RR 33,500.00 CLIFF RR 28,250.00 M. LUISA ESTATE PARK PH IX HILLTOP RR 38,750.00 VALLEY RR 33,500.00 M. LUISA ESTATE PARK PH X HILLTOP RR 38,750.00 VALLEY RR 33,500.00 M. LUISA ESTATE PARK PH XI VALLEY RR 33,500.00 CLIFF RR 28,250.00 ROAD M. LUISA EST. PARK MAIN ROAD CR 52,500.00 INTERIOR RR 31,000.00 STO. NIO VILLAGE RR 31,250.00 ALL OTHER SUBDIVISIONS RR* 17,500.00 CONDOMINIUMS THE REGENCY CREST PASEO SATURNINO, MA. LUISA ROAD RC 67,500.00 PS 45,000.00 ALL OTHER CONDOMINIUMS CC 134,000.00 RC 112,500.00 PS 69,500.00 * New Barangay: BINALIW STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. ALONG THE ROAD (ALL STREETS) BRGY. ROAD RR* 3,500.00 A50* 2,500.00 ALL OTHER AREAS INTERIOR LOT RR 2,000.00 A50 1,000.00 SUBDIVISIONS MAC-V. SUBD. RR 8,200.00 ARMVILLE SUBD. RR 8,200.00 SAN LORENZO SUBD. RR 8,200.00 WOODLANDS SUBD. RR 8,200.00 PARADISE HILL SUBD. RR 8,200.00 ALL OTHER SUBDIVISIONS RR 6,700.00 ANNVILLE SOCIALIZED HOUSING RR 3,600.00 STA. ANA/SPRING VALLEY SOCIALIZED HOUSING RR 3,600.00 ALAZON SOCIALIZED HOUSING RR 3,600.00 ALL SOCIALIZED HOUSING SUBDIVISIONS RR 3,300.00 CONDOMINIUMS CEBU CITY GRAND RESIDENCE RC* 65,000.00 BAYANIHAN FLATS RC* 73,500.00 ALL OTHER CONDOMINIUMS CC* 72,500.00 RC* 60,000.00 PS* 45,000.00 * New Barangay: BUDLA-AN STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS ROAD TO BUDLAAN ELEM. SCH.-BOUNDARY A50 4,026.00 SITIO KANGMAYA RR 4,838.00 A50 4,026.00 SITIO TAC-AN TO BUDLAAN ELEM. SCHOOL RR 6,200.00 ALL OTHER AREAS (ALL OTHER STREETS) A50 3,963.00 SUBDIVISIONS MA. LUISA PARK PHASE V HIGHLAND RR 42,500.00 MIDLAND RR* 32,750.00 CLIFF RR* 30,625.00 ESTELLE WOOD SUBDIVISION RR* 9,500.00 ALL SOCIALIZED HOUSING SUBD. RR 5,188.00 ALL OTHER SUBDIVISIONS RR 9,250.00 * New Barangay: BUSAY STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS TRANSCENTRAL HIGHWAY CR* 5,500.00 RR* 5,000.00 A50* 3,750.00 ALL OTHER AREAS ALONG THE ROAD RR 4,250.00 ALONG THE ROAD A50 3,300.00 INTERIOR RR* 2,800.00 INTERIOR A50* 2,050.00 SUBDIVISIONS EGGLING'S SUBD. RR 8,500.00 GARDEN VILLE SUBD. (GARDEN VILLE SUBDIVISION) RR 8,500.00 HILLTOP SUBD. RR 8,500.00 MARIA LUISA ESTATE PARK PHASE VI PART RR 36,500.00 PHASE IX (VALLEY) RR 40,000.00 PHASE IX (HILLTOP) RR 45,000.00 PHASE IX (MIDLAND) RR 41,500.00 MARIA LUISA ESTATE PARK-THE HIGHLANDS PHASE IX (VALLEY) RR* 36,250.00 PHASE IX (HILLTOP) RR* 39,250.00 PHASE IX (MIDLAND) RR* 39,300.00 PLAZAVILLE RR 8,500.00 PROV. GOVERNMENT SUBD. RR 8,500.00 DON EMILIO OSMENA HW BOUNDARY MALUBOG/GRAJE RR 4,700.00 GRAJE-EGGLING'S RES RR 6,000.00 EGGLING'S-LAHUG RR 6,000.00 STO. NIO PBN. VILLAGE (PLAZA HOUSING) RR 6,000.00 ALL SOCIALIZED HOUSING SUBDIVISIONS RR 4,100.00 ALL OTHER SUBDIVISIONS RR 8,500.00 CONDOMINIUMS/TOWNHOUSES CITY LIGHTS NIVEL HILLS RC 127,500.00 PS 78,000.00 MARCO POLO CONDO NIVEL HILLS RC*** PS*** LA NIVEA CONDOMINIUM @ NIVEL HILLS HOLY FAMILY ROAD RC* 120,000.00 PS* 77,500.00 NIVEL HILLS TOWER HOLY FAMILY ROAD CC** RC** PS** RUMAH HIGHLANDS CONDO RC* 120,000.00 PS* 77,500.00 LE MENDA RESIDENCES RC* 121,000.00 PS* 75,000.00 ALL OTHER CONDOMINIUMS CC 138,800.00 RC 118,500.00 PS 75,300.00 * New ** For deletion *** Transferred to Brgy. Apas Barangay: CAMBINOCOT STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS ALL AREAS ALONG THE ROAD RR 1,085.00 INTERIOR LOT RR* 690.00 ALL COMMERCIAL LOTS CR* 1,221.00 ALONG THE ROAD A50 655.00 INTERIOR LOT A50* 390.00 WATERSHED A50 190.00 * New Barangay: CAPITOL SITE STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS CAPITOL CEBU CY ZOO VILLALON RES.-CCG RR 42,000.00 ESCARIO-VILLALON RES. RR 42,000.00 CLAVANO ST. ESCARIO ST.-MONTALBAN SUBD. RR 43,000.00 JUNC RD.-CEBU CITY Z00 (JUNC. RD.) RR 43,500.00 DON GIL GARCIA EXT. CR 81,000.00 DON GIL GARCIA ST. EXT. 1 & 2 CR* 71,000.00 (BACK OF CAPITOL) DON J. AVILA ST. OSMEA BLVD.-KAMPUTHAW BDRY. CR 81,000.00 EAST CAPITOL SITE CR 81,000.00 F. RAMOS EXT. MA. CRISTINA ST. CR 81,000.00 GEN. MAXILOM ST. OSMEA BLVD.-KAMPUTHAW BDRY. CR 105,000.00 JUANA OSMEA ST. MAXILOM-ABOITIZ CR 69,500.00 ABOITIZ-N. ESCARIO CR 69,500.00 ESCARIO-JUNCTION ROAD RR 49,000.00 JUNCTION-CCGC RR 49,000.00 J. LLORENTE ST. OSMEA BLVD.-J. OSMEA CR 73,000.00 M. VELEZ EXT. (M. VELEZ ST.) GUAD RVR-DON G. GARCIA CR 68,000.00 MA. CRISTINA ST. (MP YAP) CR 73,000.00 MA. CRISTINA EXT. CR 73,000.00 MANUEL ZOSA ST. (GOV. ROSAS) CR 73,000.00 N. ESCARIO ST. J. OSMEA-G. GARCIA CR 73,000.00 N RAFOLS ST. CR 73,000.00 PRES. OSMEA BLVD. OSMENA-RTDA ESCARIO CR 105,000.00 ALL OTHER STREETS CR 51,500.00 RR 38,000.00 SUBDIVISIONS CAPITOL RESIDENCES RR* 48,500.00 CONDOMINIUMS BASELINE RESIDENCES/BASELINE CENTER JUANA OSMEA ST. CC* RC***** PS***** BE RESIDENCES UPTOWN JUANA OSMEA ST. CC* 209,800.00 RC* 176,500.00 PS* 94,000.00 ALL OTHER CONDOMINIUMS CC* 91,000.00 (small and medium, 7 storeys and below) RC* 74,000.00 PS* 37,000.00 ALL OTHER CONDOMINIUMS CC* 131,500.00 (8 storeys and above) RC* 112,500.00 PS* 75,500.00 * New ** For deletion *** Transferred to (Name of barangay) **** Transferred from (Name of barangay) ***** Can be found in Brgy. Kamputhaw Barangay: CARRETA STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS 3RD AVENUE CR* 99,500.00 ANDRES SORIANO JR. AVE. CR* 99,500.00 BERNARDO BENEDICTO ST. CR* 99,500.00 DON CUENCO MARIO J. AVENUE CR* 99,500.00 EAST ROAD CR* 99,500.00 GENERAL MAXILOM AVENUE B-CATH CEM-M.J. CUENCO CR 105,000.00 GENERAL MAXILOM AVENUE M.J. CUENCO-P. CANAL CR 105,000.00 JAYME C. DE VEYRA ST. CR* 99,500.00 JOSE L. BRIONES ST. CR* 99,500.00 MC ARTHUR BLVD. CR* 99,500.00 M.J. CUENCO AVENUE MAXILOM-C. CREEK CR 100,500.00 NEW IMUS ROAD CR* 99,500.00 NORTH 6TH ROAD CR* 99,500.00 SERGIO OSMEA BLVD. CR* 99,500.00 SITIO CROSSING ROAD CR* 99,500.00 SITIO IPIL-IPIL ROAD CR* 99,500.00 WEST STREET CR* 99,500.00 ALL OTHER STREETS CR 75,000.00 RR 57,500.00 INTERIORS STREETS RR* 47,000.00 SUBDIVISIONS CONDOMINIUMS/TOWNHOUSES PARTHENON RESIDENCES J. DE VEYRA STREET CC***** 149,500.00 RC***** 132,500.00 PS***** 80,850.00 SAN MARINO RESIDENCES J. DE VEYRA STREET CC***** 139,700.00 RC***** 121,500.00 PS***** 70,000.00 SUNVIDA TOWER JUAN LUNA AVE. EXTENSION CC***** 157,300.00 RC***** 135,000.00 PS***** 82,500.00 ALL OTHER CONDOMINIUMS CC* 132,000.00 RC* 117,500.00 PS* 66,000.00 * New ** For deletion *** Transferred to (Name of barangay) **** Transferred from (Name of barangay) ***** Can be found in Brgy. Cebu Port Area Barangay: CEBU PORT AREA STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS 1ST ST. (3RD AVE. EXT.) CR 52,500.00 2ND ST. (6TH AVE. EXT.) M.J. CUENCO-P. CANAL CR 52,500.00 3RD ST. EAST (ROAD WEST 1) MAXILOM-C. CREEK CR 52,500.00 3RD ST. WEST (ROAD EAST 1) CR 52,500.00 4TH ST. (ROAD 5) CR 52,500.00 5TH ST. EAST (AD EAST 3) CR 52,500.00 5TH ST. WEST (AD WEST 3) CR 52,500.00 6TH ST. (3RD AVE.) CR 52,500.00 BARANGAY ST. (1ST ST.) CR 52,500.00 CABAHUG ST. (2ND ST.) CR 52,500.00 CITY HALL CIVIC CENTER T. PADILLA ST. CR 52,500.00 7TH ST (13TH ST.) CR 52,500.00 S. OSMEA, JR. AVE. CR 55,000.00 2ND AVENUE CR 52,500.00 PORT CENTER AVE. (10TH) CR 52,500.00 10TH ST. (6TH ST.) CR 52,500.00 SAN JOSE DELA MONTANA CR 57,500.00 LUDO MEM. PARK CR 50,000.00 QUEEN CITY GARDENS CR 59,000.00 BANGKA ST. CR 52,500.00 BARKO ST. CR 52,500.00 HUMABON AVENUE (4TH AVE.) CR 52,500.00 INDEPENDENCIA ST. (3RD ST.) CR 56,500.00 KALIPAYAN ST. (8TH ST.) CR 56,500.00 LAPU LAPU AVE. (7TH AVE.) SUPERBLOCK/LEGASPI-OSMEA CR 52,500.00 MIXED BALINTAWAK-MAG CR 54,000.00 LAPU LAPU LOOP (6TH AVE.) CR 52,500.00 PEPSI ST. (8TH AVE.) CR 52,500.00 PORT AREAS QUEZON BLVD. CR 56,500.00 ARELLANO BLVD. (1ST AVE.) CR 56,500.00 1ST AVE. (6TH AVE.) CR 53,000.00 OSMEA, JR. AVE. CR 56,500.00 T. PADILLA EXT. CR 52,500.00 PORT CENTER AVE. (5TH AVE.) CR 52,500.00 PORT CENTER AVE. (10TH AVE.) CR 52,500.00 S. OSMENA, JR. AVE. (2ND AVE.) SUPERBLOCK CR 61,500.00 MIXED CR 57,500.00 SAN JOSE DELA MONTANA AVE. CR 52,500.00 STP COURT (6TH AVE.) CR 56,500.00 ALL OTHER STREETS CR 50,000.00 CONDOMINIUMS/TOWNHOUSES CIFC CONDO CC 122,500.00 PARKING SLOT PS 70,000.00 GALLERIA RESIDENCES GEN. MAXILOM AVE. EXT.-S. OSMEA, JR. BLVD. CC 140,000.00 RC 163,500.00 PS 100,600.00 PARTHENON RESIDENCES J. DE VEYRA ST. CC***** 149,500.00 RC***** 132,500.00 PS***** 80,850.00 SAN MARINO J. DE VEYRA ST. CC***** 139,700.00 RC***** 121,500.00 PS***** 70,000.00 SUN VIDA TOWER JUAN LUNA AVENUE CC**** 157,300.00 RC**** 135,000.00 PS**** 82,500.00 ALL OTHER CONDOMINIUMS CC 121,500.00 RC 117,500.00 PS 66,000.00 * New ** For deletion *** Transferred to (Name of Barangay) **** Transferred from Brgy. Mabolo ***** New and can also be found in Brgy. Carreta Barangay: CENTRAL POB (STO. NIO PROPER) STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS COLON ST. OSMEA-JAKOSALEM CR 102,500.00 D. JAKOSALEM ST. LEGASPI-OSMEA BLVD. CR 100,000.00 COLON-LEGASPI ST. CR 100,000.00 LEGASPI ST. COLON V. GULLAS CR 100,000.00 V. GULLAS-JAKOSALEM CR 100,000.00 JAKOSALEM-P. BURGOS CR 100,000.00 MABINI V. GULLAS-URDANETA CR 100,000.00 P. BURGOS ST. URDANETA-OSMEA BLVD. CR 100,000.00 V. GULLAS-URDANETA CR 100,000.00 P. GOMES ST. JAKOSALEM-MABINI CR 100,000.00 PLARIDEL EXT. LEGASPI-P. OSMEA BLVD. CR 100,000.00 PRES. OSMEA BLVD. JAKOSALEM-P. BURGOS CR 102,500.00 V. GULLAS-JAKOSALEM CR 102,500.00 COLON-V. GULLAS CR 102,500.00 V. GULLAS ST. LEGASPI-MABINI CR 100,000.00 OSMEA BLVD.-LEGASPI (MAGALLANES) CR 100,000.00 ALL OTHER STREETS CR 89,250.00 RR 28,125.00 CONDOMINIUMS/TOWNHOUSES CITY SAVINGS FINANCIAL PLAZA CC 124,000.00 PARKING SLOT CITY SAVINGS FINANCIAL PLAZA PS 53,750.00 ALL OTHER CONDOMINIUMS CC 142,625.00 RC 134,750.00 PS 100,000.00 Barangay: COGON CENTRAL STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS D. JAKOSALEM ST. LANDON-GEN. MAXILOM CR 67,500.00 R. RAMOS ST. MAXILOM-VILLANUEVA CR 86,500.00 F. RAMOS ST. VILLANUEVA-JAKOSALEM CR 75,500.00 GEN. ECHAVEZ EXT. F. RAMOS-JAKOSALEM ST. CR 58,000.00 GEN. MAXILOM AVE. J. OSMEA-JAKOSALEM ST. CR 95,800.00 GEN. JUNQUERA EXT. CR 83,000.00 R.R. LANDON ST. JUNQUERA-JAKOSALEM CR 80,000.00 V. RANUDO ST. F. RAMOS-JAKOSALEM CR 70,500.00 ALL OTHER STREETS CR 45,500.00 CONDOMINIUMS/TOWNHOUSES HORIZONS 101 MANGO AVENUE CC* 209,000.00 RC* 180,000.00 PS* 114,500.00 RAMOS TOWER RC*** PARKING SLOT PS*** ALL OTHER CONDOMINIUMS CC* 134,500.00 RC* 119,000.00 PS* 76,000.00 * New ** For deletion *** Transferred to Brgy. Sta. Cruz Barangay: DAY-AS STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS BONIFACIO ST. JAKOSALEM-SIKATUNA CR 68,000.00 D. JAKOSALEM F. RAMOS-P. DEL ROSARIO CR 68,000.00 P. DEL ROSARIO-BONIFACIO CR 68,000.00 IMUS ST. JAKOSALEM-BRGY. T. PADILLA BDR. CR 76,000.00 SIKATUNA BONIFACIO-ZAPATERA BDY. (T. PADILLA) CR 68,000.00 T. PADILLA ST. SIKATUNA ST.-BRGY T. PADILLA BDR. CR 77,000.00 ALL OTHER STREETS CR 68,000.00 INTERIOR AREAS RR 29,000.00 SUBDIVISIONS CONDOMINIUMS/TOWNHOUSES BLOQ RESIDENCES SIKATUNA CC* 140,000.00 RC* 120,500.00 PS* 75,000.00 VISTANA PEARL RESIDENCES CC* 142,500.00 RC* 122,500.00 PS* 83,500.00 ALL OTHER CONDOMINIUMS CC 132,000.00 RC 117,500.00 PS 72,500.00 * New Barangay: GUBA STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS ALL AREAS Along Barangay Road RR 1,835.00 Along Barangay Road A50 1,207.00 Interior RR* 1,025.00 Interior A50 980.00 * New Barangay: HIPODROMO STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS CEBU BUSINESS PARK Streets within CBP under this Brgy: LOT NO. 2 RR 195,250.00 (Apo St., Ayala Road, Pescadores St., LOT NOS. 5-16 RR 195,250.00 Boracay Road, Sumilon Road, LOT NOS. 17-23 RR 195,250.00 Panglao Road, Panay Road, LOT NOS. 25-27 RR 195,250.00 Samar Loop, Leyte Loop, LOT NOS. 24, 28-32, & 34 RR 195,250.00 Camotes Loop, Negros, Mc Crewville, LOT NOS. 35-37 RR 195,250.00 Bantayan Rd., Mindanao, Bohol, LOT NOS. 39-41 RR 195,250.00 Biliran St., Mactan St., Ayala Rd.) LOT NOS. 42-52 RR 195,250.00 LOT NO. 55 RR 195,250.00 LOT NOS. 58, 60-64 RR 195,250.00 LOT NOS. 65-75 RR 195,250.00 ALL STREETS LOTS ABOVE CR 207,000.00 GEN. MAXILOM AVENUE CR 105,112.50 ACCESS ROAD TO AYALA M.J. CUENCO AVENUE CR 100,250.00 ROAD TO HIPODROMO CR 54,000.00 RR 40,500.00 ALL OTHER STREETS CR 35,000.00 RR 32,550.00 SUBDIVISIONS HIPODROMO VILLAGE ALL STREETS CR 56,000.00 RR 40,500.00 CONDOMINIUMS 1016 RESIDENCES LUZON AVENUE CC 214,845.00 1016 RESIDENCES RC 188,965.00 1016 RESIDENCES PS 107,500.00 ALL ASIA PROPERTIES CONDO CC***** 127,000.00 AVALON CONDO RC**** 133,000.00 AVALON CONDO PS**** 78,000.00 AYALA FGU CC******* 171,000.00 AYALA FGU PS******* 66,500.00 CALYX RESIDENCES LEYTE LOOP RC***** 158,500.00 CALYX RESIDENCES PS***** 91,100.00 CEBU BUSINESS CENTER CC***** 160,500.00 CEBU FINANCIAL TOWER CC***** 127,000.00 CEBU HOLDING CENTER CC***** 127,000.00 FIRST ABACUS FINANCIAL TOWER CONDO CC***** 127,000.00 KEPPEL CENTER CONDOMINIUM (MONTE DE PEIDAD CONDO) CC****** 171,000.00 KEPPEL CENTER CONDOMINIUM (MONTE DE PEIDAD CONDO) PS****** 56,500.00 LUCIMA RESIDENCES SAMAR LOOP CC* 249,000.00 LUCIMA RESIDENCES RC* 208,000.00 LUCIMA RESIDENCES PS* 110,000.00 PARK POINT RESIDENCES CONDO LUZON AVENUE RC 190,500.00 PARK POINT RESIDENCES CONDO PS 110,000.00 PARK TOWER CONDOMINIUM I & II RC***** 127,000.00 SEDONA PARC BY ALVEO LEYTE LOOP CC* 174,500.00 SEDONA PARC BY ALVEO RC* 152,500.00 SEDONA PARC BY ALVEO PS* 100,000.00 SOLINEA TOWERS 1 TO 5 CARDINAL ROSALES AVE. CC* 180,000.00 SOLINEA TOWERS 1 TO 5 RC**** 157,000.00 SOLINEA TOWERS 1 TO 5 PS**** 100,000.00 THE ALCOVES AYALA PREMIER LUZON AVENUE CC 243,000.00 THE ALCOVES AYALA PREMIER RC 207,000.00 THE ALCOVES AYALA PREMIER PS 110,000.00 ALL OTHER CONDOMINIUMS CC 167,500.00 ALL OTHER CONDOMINIUMS RC 142,500.00 ALL OTHER CONDOMINIUMS PS 87,500.00 INDUSTRIAL AREAS I** AGRICULTURAL AREAS AR** * New ** For deletion *** Transferred to (Name of barangay) **** Transferred from Brgy. Kamputhaw ***** Transferred from Brgy. Mabolo ****** Transferred from Brgy. Luz and Brgy. Mabolo ******* Transferred from Brgy. Luz Barangay: KALUBIHAN STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS SANCIANGKO ST. OSMEA BLVD.-GEN. JUNQUERA ST. CR 77,000.00 COLON ST. OSMEA BLVD.-GEN. JUNQUERA ST. CR 118,500.00 PRES. OSMEA BLVD. V. GULLAS ST.-SANCIANGKO CR 118,500.00 PELAEZ ST. COLON ST.-SANCIANGKO ST. CR 118,500.00 GEN. JUNQUERA ST. COLON ST.-SANCIANGKO ST. CR 118,500.00 ALL OTHER STREETS CR 77,000.00 INTERIOR AREAS RR 28,000.00 CONDOMINIUMS/TOWNHOUSES 148 RESIDENCES (JOHNDORF) PELAEZ ST., CEBU CITY CC* 122,500.00 RC* 117,500.00 PS* 72,500.00 ALL OTHER CONDOMINIUMS CC* 122,500.00 RC* 102,500.00 PS* 67,500.00 * New Barangay: KAMAGAYAN STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS D. JAKOSALEM ST. P. DEL ROSARIO-SANCIANGKO CR** P. DEL ROSARIO-BONIFACIO CR 116,500.00 BONIFACIO-SANCIANGCO ST. CR 116,500.00 DON PEDRO CUI EXT. P. DEL ROSARIO-JAKOSALEM (LANDON) CR 97,500.00 JUNQUERA ST. P. DEL ROSARIO-SANCIANGKO CR 116,500.00 P. DEL ROSARIO ST. JUNQUERA-JAKOSALEM CR 119,375.00 PRES. OSMEA-JUNQUERA CR 119,375.00 PELAEZ ST. CREED ALLEY CR 116,500.00 P. DEL ROSARIO-SANCIANGKO (R. LANDON) CR 116,500.00 STA. RITA ALLEY CREEK CR 116,500.00 PRES. OSMEA BLVD. P. DEL ROSARIO-SANCIANGKO CR 134,750.00 SANCIANGKO ST. OSMEA-JUNQUERA CR 132,250.00 JUNQUERA ST.-D. JAKOSALEM CR 132,250.00 ALL OTHER STREETS CR 97,500.00 INTERIOR AREAS RR 29,375.00 * New ** For deletion Barangay: KAMPUTHAW STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS A. MORALES ESCARIO-C.S. ROSAL CR 76,000.00 A. TOJONG C.S. ROSAL-A. REYES CR 75,500.00 ABANDONED ROAD CR 76,000.00 RR 73,000.00 ACACIA ST. SAMPAGUITA CR 76,000.00 RR 73,000.00 ALONG MAGELLAN HOTEL LOT NOS. 14 & 15 CR 100,500.00 LOT NO. 16 CR 100,500.00 LOT NOS. 17 & 19 CR 100,500.00 LOT NOS. 20-22 CR 100,500.00 LOT NOS. 23-27 CR 100,500.00 LOT NOS. 28-32 CR 100,500.00 ACCESS RD. CEBU BUS. PARK CR 90,500.00 ACCESS RD. TO AYALA CR 91,000.00 APITONG ST. RR 55,500.00 ACCESS RD. CEBU BUS. PARK CR 78,000.00 ARCH REYES GORORDO-ESCARIO CR 100,500.00 C.S. ROSAL ST. A. MORALES CR 85,500.00 CEBU BUSINESS PARK LOT NOS. 1-13 CR 181,500.00 D. JAKOSALEM ST. GEN. MAXILOM-GORORDO AVE. CR 81,500.00 DON JOSE AVILA ST. TOJONG-ARCHBISHOP REYES AVE. CR 81,500.00 RD.-PERPETUAL SUC. HOSPITAL CR 78,500.00 PERPETUAL HOSP.-V. ESCARIO ST. CR 78,500.00 CAPITOL SITE BDRY.-MA CRISTINA RR 73,000.00 DORIA SOLON PVT. ROAD CR 42,500.00 RR 33,000.00 DR. L. TOJONG ST. (TINDALO ST.) CR 43,500.00 RR 34,500.00 ELIZABETH POND ST. CR 68,500.00 ELIZABETH POND EXT. CR 68,500.00 RR* 63,000.00 FATHER R. RHAMAN ST. CR 70,000.00 GEN. MAXILOM ST. J. OSMEA-JAKOSALEM CR 103,500.00 JAKOSALEM-GORORDO CR 103,500.00 ECHAVES-ROM. CATH. CEM. CR 96,500.00 GONZALES PVT. ROAD RR 35,000.00 GORORDO AVE. N. ESCARIO-G. MAXILOM AVE. CR 100,000.00 PADGET-N. ESCARIO ST. (PADGET GEN.) CR 97,500.00 JOSE R. REYES ST. RR 67,000.00 JUANA OSMEA ST. ABOITIZ-GEN. MAXILOM CR 74,000.00 J. OSMEA EXT.-ESCARIO CR 74,000.00 RR 69,000.00 ESCARIO-ABOITIZ CR 74,000.00 RR 69,000.00 J. OSMEA EXT.-PUROK 8 CR 69,500.00 RR 64,000.00 JUANA OSMEA EXT. 1-4 CR 68,000.00 RR 63,000.00 KAMAGONG ST. ARCH REYES AVE. CR 69,000.00 RR 64,000.00 GUTIANUY ST. CR 70,000.00 MA. CRISTINA ST. CR 69,500.00 MANALO ST. PD-INC CHURCH CR 70,000.00 MARIPOSA ST. CR 69,000.00 RR 64,000.00 MIDDLE (MEDDLE) ROAD CR 70,000.00 MOLAVE ST. CR 69,000.00 RR 64,000.00 MONTALBAN SUBD. CR 42,500.00 RR 33,000.00 N.C. ESCARIO ST. J. OSMEA-BRIDGE CR 73,000.00 ESCARIO BRIDGE-GORORDO AVE. CR 73,000.00 GORORDO AVE.-ARCH REYES AVE. CR 70,000.00 N.C. ESCARIO EXT. 1-3 CR 68,000.00 RR 63,000.00 QUEENS ROAD CR 71,000.00 RR 65,000.00 QUEENS ROAD EXT. CR 71,000.00 R. ABOITIZ J. OSMEA-GEN. MAXILOM CR 69,000.00 RR 64,000.00 RD. TO MAGELLAN HOTEL CR 72,000.00 RD. TO PERPETUAL SUC. HOSP. CR 73,000.00 ROAD TO PUROK PUROK 8-J. OSMEA CR 69,000.00 RR 64,000.00 SANCIANGKO ST. ESCARIO-GORORDO CR 90,000.00 SUNRISE ST. CR 69,000.00 RR 64,000.00 UNCHUAN ST. CR 69,000.00 RR 64,000.00 WALING-WALING RR 64,000.00 ALL OTHER STREETS CR 34,000.00 RR 29,000.00 SUBDIVISIONS/COMPOUNDS ALU COMPOUND RR 43,500.00 CASING COMPOUND RR 42,500.00 DIGNOS COMPOUND RR 43,500.00 GONZALES COMPOUND RR 43,500.00 GONZALES SUBD. RR 43,500.00 MARTINEZ COMPOUND RR 43,500.00 CAPITOL RESIDENCES JUANA OSMEA EXTN. ROAD RR* 32,000.00 ALL OTHER SUBDIVISION RR 31,000.00 TOWNHOUSE/CONDOMINIUMS GOLDEN PEAK CONDO CC 112,000.00 PARKING SLOT PS 74,000.00 RICHMOND PLAZA CENTER CONDOTEL F. SOTTO DR. RC 101,500.00 PARKING SLOT PS 45,000.00 TRINITY PLAZA TOWER CONDO GORORDO AVE. RC 86,000.00 PARKING SLOT PS 45,000.00 SACRIS CONDOMINIUM RC 102,000.00 PARKING SLOT PS 45,000.00 WINDLAND TOWER I, II, III JUANA OSMEA EXTENSION RC 71,000.00 PARKING SLOT PS 45,000.00 YALI CONDOMINIUM RC 71,000.00 PARKING SLOT PS 45,000.00 BASELINE RESIDENCES/BASELINE CENTER JUANA OSMEA ST. CC* 173,500.00 RC***** 146,000.00 PARKING SLOT PS***** 89,500.00 VISTA SUAREZ CONDO GORORORDO AVE. COR. ESCARIO ST. RC 146,000.00 PARKING SLOT PS 79,000.00 ST. MARK CONDOTEL RC 135,000.00 PARKING SLOT PS 79,000.00 AVALON CONDO LUZON AVE., CEBU BUSINESS PARK RC*** PARKING PS*** SOLINEA LAZULI TOWER 3 CEBU BUSINESS PARK RC*** PARKING SPACE PS*** GRAND CENIA TOWER ARCHBISHOP REYES AVENUE CC 146,500.00 RC 139,500.00 ATIELER RESIDENCES CC* 134,500.00 RC* 117,500.00 PS* 71,000.00 PARKING SPACE PS* 79,000.00 AZALEA GORORDO AVENUE CC* 140,000.00 RC* 130,000.00 PS* 79,000.00 BPI CEBU CORPORATE CENTER CBP GORORDO AVE. CC* 225,000.00 PS* 105,000.00 CITYSCAPE GRAND TOWER ARCHBISHOP REYES AVENUE CC* 138,500.00 RC* 122,500.00 PS* 76,000.00 CITYSCAPE TOWER 2-JUANA UPTOWN JUANA OSMEA ST. CC* 135,000.00 RC* 117,500.00 PS* 76,000.00 DIAMOND SUITES AND RESIDENCES (CONDOTEL) CC* 132,500.00 RC* 122,500.00 PS* 82,500.00 MARYVILLE CONDOMINIUM CC* 122,500.00 RC* 117,500.00 PS* 71,000.00 PALACIEGO UNO ESCARIO ST. CC* 138,500.00 RC* 122,500.00 PS* 76,000.00 THE SUITES AT GORORDO GORORDO AVENUE CC* 197,000.00 RC* 172,500.00 PS* 85,000.00 THE TRILLIUM RESIDENCES MOLAVE ST. CC* 142,500.00 RC* 126,000.00 PS* 78,500.00 ALL OTHER CONDOMINIUM CC 81,000.00 (small and medium, 7 storeys and below) RC 59,000.00 PC 29,500.00 ALL OTHER CONDOMINIUM CC 131,500.00 (8 storeys and above) RC 112,500.00 PC 78,000.00 INDUSTRIAL AREAS I** AGRICULTURAL AREAS AR** * New ** For deletion *** Transferred to Brgy. Hipodromo **** Transferred from (Name of barangay) ***** Can also be found in Brgy. Capitol Site Barangay: KASAMBAGAN STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS ALMENDRAS ST. RR 30,000.00 DIEGO SILANG ST. RR 28,500.00 EDROS ST. RR 28,500.00 F. CABAHUG ST. J. LUNA-VILLA AURORA (J. LUNA-AYALA) CR 67,000.00 J. LUNA-VILLA AURORA RR 48,525.00 GOCHAN-POTVILLE RR 48,500.00 FIRST ST. CR 30,500.00 SECOND ST. CR 34,500.00 RR 25,000.00 THIRD ST. RR 30,000.00 FOURTH ST. RR 29,000.00 GO LAM DRIVE ST. J. LUNA-IPI CR 30,000.00 RR 20,729.00 JUAN LUNA AVE. A. REYES AVE.-F. CABAHUG CR 99,500.00 GOLDEN SUN DRIVE RR 28,408.00 NEW HOME DRIVE CR 39,500.00 RR 28,428.00 NEW FRONTIER ST. RR 30,000.00 OLD ROAD TO TALAMBAN M.J. CUENCO-CEBU MEM. PARK CR 75,000.00 RR 57,535.00 PRES. LAUREL ST. PRES. MAGSAYSAY RR 34,923.00 PRES. OSMEA ST. P. ROXAS-P. QUIRINO RR 32,000.00 PRES. QUEZON ST. P. MAGSAYSAY-CABAHUG RR 32,000.00 PRES. ROXAS GEN. LIM-F. CABAHUG RR 32,000.00 PRES. AGUINALDO ST. RR 32,000.00 PRES. QUIRINO ST. GEN. LIM-F. CABAHUG RR 32,000.00 PRES. MAGSAYSAY ST. RR 32,000.00 TANDANG SORA ST. RR 32,000.00 T. BERLIN ST. RR 32,000.00 TRES BORCES PADRES EXT. RR 32,000.00 TRES BORCES EXT. RR 32,000.00 ALL OTHER STREETS CR 30,000.00 RR 20,677.00 SUBDIVISIONS AGUSTINE COMPOUND RR 34,972.00 BAUHINIA SUBD. RR 39,500.00 ESCANO SUBD. RR 31,000.00 GARCIA SUBD. RR 27,500.00 GEN. LIM F. ROXAS-P. QUIRINO RR 31,000.00 GENTLE BREEZE SUBD. RR 30,000.00 GOV. M. CUENCO J. LUNA-MAHIGA RIVER CR 101,500.00 GOLF COUNTRY CLUB CR 48,250.00 IPI COMPOUND CR 39,500.00 JARUCHEMIC COMPOUND RR 30,000.00 KATIPUNAN LBR CORP . SUBD . CR 28,000.00 RR 20,500.00 MARTINEZ SUBD . RR 28,000.00 OUANO SUBD . CR 31,000.00 RR 23,500.00 PANAGDAIT SUBD . CR 20,500.00 RR 16,000.00 PARADISE VILLAGE CR 44,500.00 RR 39,500.00 PARAY SUBD . CR 30,500.00 RR 23,500.00 POTVILLE SUBD . RR 30,000.00 ROAD TO ST . MICHAEL SUBD . RR 33,000.00 ROAD TO VECO COMPOUND CR 33,000.00 RR 25,000.00 SAN MIGUEL CORP . CMPD . CR 33,000.00 RR 25,000.00 ST . MICHAEL SUBD . CR 34,500.00 RR 25,000.00 STA . LUCIA SUBD . RR 30,000.00 SY LIANCO COMPOUND CR 34,923.00 RR 28,173.00 VILLA AURORA SUBD . CR 31,000.00 RR 23,332.00 YAP COMPOUND RR 33,000.00 ST. JOSEPH VILLAGE RR 28,750.00 ROGA SUBD . RR 28,750.00 FAIRVIEW VILLAGE RR 28,750.00 ALL OTHER SUBDIVISION RR 19,372.00 CONDOMINIUMS EAST AURORA TOWER CONDO RC*** - PS*** GRAND RESIDENCES GOV. M. CUENCO AVE. CC* 170,500.00 RC* 146,000.00 PS* 90,000.00 LOT 8 CONDOMINIUM P. ALMENDRAS ST. CC* 162,000.00 RC* 137,500.00 PS* 79,500.00 MERIDIAN/AVENIR POPE JOHN PAUL AVE. CC* 162,500.00 RC* 137,500.00 PS* 79,500.00 ONE OASIS-CEBU , INC. PRES. MAGSAYSAY ST. RC**** 123,500.00 PS**** 80,000.00 PDI CONDOMINIUM GOV. M. CUENCO CC 127,000.00 PS 90,000.00 ROYAL GARDEN RESIDENCES PRES. LAUREL ST. RC 106,000.00 PS 68,500.00 SAS CONDOMINIUM RC 114,000.00 PS 80,000.00 TWIN TOWER CONDOMINIUM RC 114,000.00 PS 80,000.00 ALL OTHER CONDOMINIUMS CC* 80,000.00 (7 Storeys and below) RC* 64,000.00 PS* 37,000.00 ALL OTHER CONDOMINIUMS CC 134,500.00 (8 storeys and above) RC 115,000.00 PS 77,500.00 * New ** For deletion *** Transferred to Brgy. Mabolo **** Transferred from Brgy. Mabolo Barangay: LAHUG STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS AMON TRADING PORT RR 42,000.00 ARCH REYES AVE. CR 102,500.00 BUFFALO GOLF COURSE RR 42,000.00 CAPITOL CEBU CY ZOO OPRA VILL.-VILLALON RR 33,000.00 BEVERLY HILLS-OPRA VILL. CR 33,000.00 OPRA VILLE VILLA APAS RR 32,000.00 DON MARCELO REGNER ST. RR 32,000.00 DON MODESTA SINGSON GAISANO ST. RR 34,000.00 EDISON ST. SALINAS DRIVE-STEPHENSON CR 57,000.00 RR 47,000.00 FULTON ST. CR 57,000.00 RR 47,500.00 GORORDO AVE. SALINAS-PADGET CMPD. CR 106,000.00 RR 87,000.00 JUANA ST. RR 46,500.00 KAMAGONG ST. RR 46,000.00 BBRC-ARCH REYES AVE. CR 57,000.00 LA GUARDIA CR 56,000.00 RR 52,000.00 LA GUARDIA EXT. CR 56,000.00 RR 47,000.00 MARCONI ST. FULTON ST. CR 56,000.00 RR 47,000.00 MOLAVE ST. CR 54,000.00 RR 43,000.00 PC HILLS RR 35,000.00 PEACE VALLEY ROAD TO CAMP MARINA RR 29,000.00 RD. TO BOY SCOUT CAMP RR 29,000.00 RD. TO HOLY FAMILY RETREAT HOUSE RR 29,000.00 RD. TO VILLAR RECORDING RR 29,000.00 ROAD TO BUSAY CEBU-PLAZA-SALINAS DR. CR 40,000.00 RR 35,000.00 CEBU PLAZA-EGGLINGS CR 38,000.00 RR 24,000.00 RD. TO GREEN VALLEY RR 29,000.00 ROSAL ST. RR 28,500.00 SALINAS DRIVE JUNCTION GORORDO-BBRC CR 112,500.00 RR 74,000.00 BBRC-ARC REYES AVE. (BDRY.) CR 97,000.00 RR 79,000.00 IT PARK CR 135,000.00 SALINAS DRIVE EXT. JUNCTION GORORDO-DEAD END CR 94,000.00 RR 76,000.00 SUBDIVISIONS BEVERLY GLEN SUBD. RR 39,500.00 BEVERLY HILLS SUBD. RR 44,500.00 ELISA VALLEY SUBD. RR 29,000.00 GEMSVILLE SUBD. RR 30,000.00 GOLDEN VALLEY SUBD./GOLDEN SUN VALLEY RR 29,000.00 GOTIANUY SUBD. TO CAMP MARINA RR 29,000.00 GRENVALLEY SUBD. RR 29,000.00 MANUEL DY SUBD. RR 29,000.00 OPRA VILLAGE RR 29,000.00 BC HOMES (PC HOMES) RR 28,500.00 HACIENDA SALINAS RR* 30,000.00 PADGET COMPOUND ROAD RR 29,000.00 SANJER CASVILLE SUBD. RR 30,000.00 SANSON SUBD. RR 30,000.00 SENO SUBD. RR 29,500.00 SUNSET SUBD. RR 29,500.00 UNCHUAN SUBD. RR 29,500.00 VILLALON SUBD. RR 29,500.00 ALL OTHER SUBDIVISION RR 26,500.00 CONDOMINIUMS CITY LIGHTS GARDEN TOWERS CONDO 1, 2, 3, 4 RC*** PARKING SLOT PS*** PARKING CITY CENTRAL CONDO PARK CITY CENTRAL CONDO RC 100,000.00 PARKING SLOT PS 79,000.00 PILAPIL TOWNHOMES CONDO PILAPIL TOWNHOMES CONDO RC 100,000.00 PARKING SLOT PS 79,000.00 LA GUARDIA FLATS CONDO RC*** PARKING PS*** CALYX CENTER CEBU CONDO CC*** RC*** PARKING PS*** EDADES RESIDENCES RC 117,500.00 PARKING MOLAVE STREET PS 77,500.00 PADGETT PLACE RC 117,500.00 PARKING SALINAS DRIVE PS 79,000.00 MIVESA GARDEN RESIDENCES RC 107,500.00 PARKING SANSON ROAD PS 78,500.00 32 SANSON BY ROCKWELL RC 161,000.00 PARKING ARCHBISHOP REYES AVE. PS 82,500.00 AVENIR CONDO CC 132,500.00 RC 112,500.00 MIDDLE NIVEL HILLS ROAD PS 82,500.00 128 NIVEL HILLS TOWER 1 & 2 CC* 200,000.00 RC* 175,000.00 SALINAS DRIVE PS* 107,500.00 CEBU EXCHANGE TOWER CC* 195,000.00 LA GUARDIA EXTENSION PS* 115,000.00 THE MEDIAN CC* 140,000.00 RC* 122,500.00 GEMSVILLE SUBDIVISION PS* 80,000.00 CORABES TOWER RC* 115,000.00 LAGUERTA EXT.-SALINAS DRIVE PS* 80,000.00 LAHUG PRIME RESIDENCES RC* 112,500.00 SALINAS DRIVE EXT. PS* 79,000.00 VERTU RESIDENCES ARCHBISHOP REYES AVE. RC* 115,000.00 VERTEX CENTRAL CC* 180,000.00 RC* 155,000.00 PS* 96,500.00 ALL OTHER CONDOMINIUMS CC 112,500.00 RC 99,000.00 PS 79,000.00 * New ** For deletion *** Transferred to Brgy. Apas Barangay: LOREGA SAN MIGUEL STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS GEN. ECHAVEZ ST. MAXILOM-LAHUG CREEK CR 61,000.00 M.J. CUENCO AVE. CR 61,000.00 GEN. ECHAVEZ ST. SAN MIGUEL-G. ECHAVEZ ST. CR 72,000.00 GEN. MAXILOM AVE. ECHAVEZ-M.J. CUENCO CR 69,500.00 GEN. LOREGA ECHAVEZ-M.J. CUENCO RR 45,000.00 M.J. CUENCO AVENUE MAXILOM-GEN. LOREGA CR 69,500.00 SAN MIGUEL ST. SAN JOSE-M.J. CUENCO RR 77,500.00 ALL OTHER STREETS CR 48,000.00 RR 40,000.00 SUBDIVISIONS VILLA SUBDIVISION RR 48,000.00 CORTES SUBD. RR 48,000.00 ALL OTHER SUBDIVISIONS RR 40,000.00 CONDOMINIUMS CITY LOFT ONE RESIDENCES MANGO AVENUE CC* 132,500.00 RR* 122,500.00 PS* 82,500.00 XAVIERVILLE CITY CONDO GENERAL ECHAVEZ ST. CR* 122,500.00 RR* 117,500.00 PS* 77,500.00 ALL OTHER CONDOMINIUMS CR* 117,500.00 RR* 112,500.00 PS* 72,500.00 * New Barangay: LUSARAN STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. ALL AREAS ALONG BARANGAY ROAD RR 1,780.00 A50* 1,050.00 INTERIOR RR* 1,150.00 A50 550.00 WATERSHED A50 170.00 - - * New Barangay: LUZ STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS ACCESS ROAD TO AYALA CR 96,750.00 RR 83,500.00 ARCH REYES AVE. N. ESCARIO-J. LUNA AVE. CR 102,500.00 CABANTAN ST. ARCH REYES-NEW ERA CR 64,500.00 RR 51,250.00 CEBU BUSINESS PARK LOT NO. 1 CR 206,750.00 LOT NOS. 4-6 CR 206,750.00 Mindanao Avenue ROAD LOT NOS. 2, 3, 5, 7, & 8 CR 206,750.00 Bohol St. LOT NO. 9 CR 206,750.00 Siquijor St. LOT NOS. 18-22 CR 212,500.00 Camotes Road LOT NOS. 24-31 CR 212,500.00 LOT NO. 34 CR 212,500.00 JUAN LUNA AVE. ARCH. REYES-NEW ERA CR 102,765.00 NEW ERA ST. CABANTAN ST.-J. LUNA CR 61,450.00 ALL OTHER STREETS/UNNAMED STREETS CR 46,540.00 RR 42,750.00 ALL OTHER AREAS UNDER CMP/PROVINCIAL LOT/CITY LOT: SITIO ZAPATERA CITY LOT RR/CR 28,125.00 SITIO ABELLANA CITY LOT/PROVINCIAL LOT RR/CR 28,125.00 SITIO CITY CENTRAL CITY LOT RR/CR 28,125.00 SITIO STO. NIO I PROVINCIAL LOT RR/CR 28,125.00 SITIO LUBI CMP RR/CR 28,125.00 SITIO STA. CRUZ PROVINCIAL LOT RR/CR 28,125.00 SITIO SAN VICENTE PROVINCIAL LOT RR/CR 28,125.00 SITIO STO. NIO III PROVINCIAL LOT RR/CR 28,125.00 SITIO SAMBAG PROVINCIAL LOT RR/CR 28,125.00 SITIO NANGKA CMP RR/CR 28,125.00 SITIO SAN ROQUE PROVINCIAL LOT RR/CR 28,125.00 SITIO SAN ANTONIO PROVINCIAL LOT RR/CR 28,125.00 SITIO STO. NIO II PROVINCIAL LOT RR/CR 28,125.00 SITIO KALINAW PROVINCIAL LOT RR/CR 28,125.00 SITIO MABUHAY CMP RR/CR 28,125.00 SITIO NEW ERA PROVINCIAL LOT RR/CR 28,125.00 CONDOMINIUMS PAG-IBIG WTC TOWER RC 171,000.00 PARKING SLOT PS 56,250.00 AYALA LIFE FGU CENTER-CONDOMINIUM 703 MINDANAO AVE. BILIRAN RD., CBP CC**** PARKING SLOT PS**** KEPPEL CENTER CONDOMINIUM (MONTE DE PEIDAD CONDO) CC*** KEPPEL CENTER CONDOMINIUM (MONTE DE PEIDAD CONDO) PS*** PARK POINT RESIDENCES LUZON AVENUE, CBP RC 182,000.00 PS 95,000.00 APPLE ONE EQUICOM TOWER CBP MINDANAO AVE. COR. BILIRAN RD. CC* 132,500.00 RC* 127,500.00 PS* 95,000.00 THE ALCOVES LUZON AVENUE, CBP CC 243,000.00 RC 207,000.00 PS 110,000.00 LATITUDE CORPORATE CENTER CC* 172,500.00 PS* 95,000.00 TAFT EASTGATE CONDOMINIUM POPE JOHN PAUL II AVE., COR. CARDINAL ROSALES AVE. CEBU CITY CC* 179,600.00 RC* 158,000.00 PS* 90,000.00 ALL OTHER CONDOMINIUMS CC 131,500.00 RC 112,500.00 PS 88,500.00 * New Street ** For deletion *** Transferred to Brgy. Hipodromo **** Transferred to Brgy. Hipodromo (Named Ayala FGU) Barangay: MABINI STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS ALL AREAS ALL COMMERCIAL LOTS CR* 3,000.00 ALONG THE ROAD RR 2,760.00 INTERIOR RR* 1,750.00 ALONG THE ROAD A50 610.00 INTERIOR A50* 395.00 WATERSHED A50 195.00 * New Barangay: MABOLO STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS ALMENDRAS ST. F. CABAHUG-SINDULAN RR 40,600.00 C. CIMA ST. OLD PHIL. RAILWAY RR 40,600.00 C. BORCES ST. JOAQUIN-JUAN LUNA RR 40,600.00 E. LABUCAY ST. TRES PADRES BORCES-GOCHAN RR 40,600.00 F. CABAHUG J. LUNA AVE. RR 56,250.00 F. MINA ST. L. TUDTUD-H. JOAQUINO RR 40,600.00 J. SENO M.J. CUENCO RR 40,600.00 FLORES DE MAYO ST. RR 40,600.00 FRANCSICO ARCILLA G. TUDTUD-C. MINA RR 40,600.00 FROILAN ARCILLA JUAN LUNA-V. COLINA RR 40,600.00 GIL TUDTUD ST. H. JOAQUINO RR 40,600.00 GO SOTTO COMPLEX RR 67,500.00 GOCHAN ST./F. GOCHAN ST. CABAHUG-M.J. CUENCO RR 40,600.00 GUIBILONDO ST. L. TUDTUD-JUAN LUNA AVE. RR 40,600.00 H. BORGONIA G. TUDTUD-C. MINA ST. RR 40,600.00 H. JOAQUINO ST. G. TUDTUD-C. MINA ST. RR 40,600.00 HOLY NAME ST. M.J. CUENCO AVE. RR 40,600.00 J. JOAQUINO ST. E. LUKABAY RR 40,600.00 POPE JOHN PAUL AVE. (JUAN LUNA AVE.) SAN JOSE DELA MONTAA F. CABAHUG-C. PORT CR 99,437.50 L. LIMBONG ST. JUAN LUNA RR 40,600.00 L. TUDTUD NEW ERA F. MINA RR 40,600.00 M. BORCES ST. G. TUDTUD-C. MINA RR 40,600.00 M. BORGONI ST. B.P. BORCES-GOCHAN RR 40,600.00 M.J. CUENCO AVE. HIPODROMO-MANDAUE CR 98,860.00 (M.J. CUENCO ACCESS TO AYALA) (ACCESS TO AYALA) RR 81,035.00 MABONITES RR 40,600.00 NEW ERA ST. L. TUDTUD-J. LUNA AVE. RR 40,600.00 NEW FRONTIER S. CABAHUG RR 40,600.00 OLD PHIL. RAILWAY L. TUDTUD-J. LUNA AVE. RR 40,600.00 S. BORCES EXT. RR 40,600.00 S. BORCES ST. M.J. CUENCO RR 40,600.00 S. CABAHUG ST. JUAN LUNA-CASALS VILL. RR 50,750.00 S. OSMEA BLVD. CR 112,500.00 SAN ROQUE JUAN LUNA- RR 40,600.00 SINDULAN ST. S. CABAHUG-CASALS VILL. RR 40,600.00 TRES PADRES BORCES CABAHUG-GOCHAN CMPD. RR 40,600.00 V. COLINA ST. RR 40,600.00 ALL OTHER STREETS CR 60,900.00 RR 40,600.00 SUBDIVISIONS CASALS VILLAGES ALL LOTS WITH SUBD. RR 48,720.00 COROMINA SUBD. GILL TUDTUD RR 40,600.00 GETTY OIL COMPOUND RR 40,600.00 GOCHAN SUBD. TRES PADRES-GOCHAN EXT. RR 40,600.00 GOCHAN COMPOUND ROAD MJ CUENCO CR 40,600.00 RR 35,525.00 TENASAS SUBD. RR 40,600.00 ALL OTHER SUBDIVISION RR 34,250.00 CEBU HOLDING CENTER CC*** ALL ASIA PROPERTIES CONDO CC*** PARK TOWER CONDOMINIUM I & II CC*** FIRST ABACUS FINANCIAL TOWER CONDO CC*** CEBU FINANCIAL TOWER CC*** KEPPEL CENTER CONDOMINIUM (MONTE DE PEIDAD CONDO) CC*** KEPPEL CENTER CONDOMINIUM (MONTE DE PEIDAD CONDO) PS*** CEBU BUSINESS CENTER CC*** PS*** CALYX RESIDENCES RC*** PS*** SUN VIDA TOWER CC**** RC**** PARKING SPACE PS**** NIVIERA FRENCH CONDO CC** RR** PARKING SPACE PS** ONE OASIS CONDO PHASE 2 BLDG. 4 RC***** PS***** GRAND RESIDENCES MABOLO NRA, MABOLO, CEBU CITY CC* 180,000.00 RC* 152,500.00 PS* 105,000.00 PERSIMON RESIDENCES M.J. CUENCO AVE.-H. JOAQUIN ST. CC 135,000.00 RC 112,500.00 PS 78,500.00 MABOLO GARDEN FLATS TRES BORCES ST. RC* 115,000.00 PS* 79,000.00 EAST AURORA TOWERS PRESIDENT QUEZON ST. RC****** 110,400.00 PS****** 82,125.00 ALL OTHER CONDOMINIUMS CC 125,500.00 RC 111,500.00 PS 77,500.00 INDUSTRIAL AREAS I 101,250.00 * New ** For deletion *** Transferred to Brgy. Hipodromo **** Transferred to Brgy. Cebu Port Area ***** Transferred to Brgy. Kasambagan ****** Transferred from Brgy. Kasambagan Barangay: MALUBOG STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS ALMENDRAS ST. SITIO TINGUB-BRGY. BABAG CR* 4,500.00 ALONG BRGY. ROAD RR 4,000.00 INTERIOR RR* 2,750.00 ALONG BRGY. ROAD A50* 2,150.00 INTERIOR A50* 1,600.00 E. OSMEA SR. AVE. (TRANSCENTRAL HI-WAY) BRGY. BUSAY SITIO TINGUB CR* 4,800.00 ALONG BRGY. ROAD RR 3,935.00 INTERIOR RR* 2,750.00 ALONG BRGY. ROAD A50* 2,150.00 INTERIOR A50* 1,700.00 KAN-IRAG SPORTS COMPLEX ALONG BRGY. ROAD RR 5,895.00 INTERIOR RR* 3,850.00 TOPS CR* 6,900.00 ALONG BRGY. ROAD RR 6,775.00 INTERIOR RR* 4,300.00 ALONG BRGY. ROAD A50* 3,375.00 INTERIOR A50* 2,450.00 ALL OTHER AREAS CR* 2,650.00 ALONG BRGY. ROAD RR 3,225.00 INTERIOR RR* 1,950.00 ALONG BRGY. ROAD A50 1,500.00 INTERIOR A50* 1,200.00 WATERSHED WATERSHED A50 1,025.00 SUBDIVISIONS ALL EXISTING SUBDIVISIONS RR 12,670.00 * New Barangay: PARIAN STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. A. BONIFACIO JAKOSALEM-A. MABINI CR 72,000.00 A. MABINI ST. BONIFACIO-V. GULLAS CR 78,000.00 V. GULLAS-BONIFACIO CR 78,000.00 SULETA ST.-V. GULLAS CR 78,000.00 COLON ST. JUNQUERA-D. JAKOSALEM CR 102,000.00 D. JAKOSALEM-MABINI CR 102,000.00 D. JAKOSALEM ST. COLON-V. GULLAS CR 89,000.00 A. BONIFACIO-COLON ST. CR 79,000.00 ESPAA ST. JAKOSALEM-SIKATUNA CR 72,000.00 GEN. JUNQUERA ST. SANCIANGKO-COLON CR 108,000.00 IBARRA ST. BONIFACIO-ESPAA CR 68,000.00 ISAGANI ST. IBARRA-A. MABINI CR 67,000.00 SANCIANGKO ST. ESCANO-JUNQUERA CR 78,000.00 JUNQUERA-D. JAKOSALEM CR 78,000.00 SIKATUNA BONIFACIO-MABINI CR 72,000.00 SIMOUN ST. JAKOSALEM-IBARRA CR 67,000.00 SUDLON ST. ESPAA-COLON CR 72,000.00 V. GULLAS JAKOSALEM-A. MABINI CR 89,000.00 ALL OTHER STREETS CR 67,000.00 INTERIOR AREAS RR 29,000.00 Barangay: PARIL STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. ALL AREAS ALONG BARANGAY ROAD RR 1,493.00 A50* 1,000.00 INTERIOR RR* 900.00 A50 550.00 WATERSHED A50 175.00 * New Barangay: PIT-OS STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS PIT-OS PROPER RR 6,955.00 BDRY. OF BRGY. BACAYAN-BGY. BINALIW RR 5,350.00 WITHIN RD. JUNC-SITIO KABANGAHAN RR 4,815.00 JUNC.-SITIO KABANGAHAN, BGY. BINALIW RR 4,815.00 SITIO KABANGHAN W/IN JUNCTION P. LUPA RR 5,350.00 ALL OTHER AREAS RR 5,550.50 SUBDIVISIONS MIRAMONTE SUBDIVISION RR 12,400.00 RIVERDALE SUBD. (FORMERLY BELFONT SUB./BETTANY SUBD.) RR 12,675.00 VILLA DEL RIO II SUBD. RR 12,950.00 LESSANDRA TALAMBAN SUBD. (CAMELLA) RR 13,500.00 METROPOLIS SUBDIVISION RR 13,500.00 SUNNYMEDE SUBDIVISION RR 13,500.00 PRIVEYA HILLS BACAYAN RR 22,500.00 88 SUMMERBRIDGE SUBDIVISION RR 13,500.00 STA. LUISA HOMES RR 13,500.00 RIVERSIDE VILLAGE RR 13,500.00 UPPER SITE HOMEOWNERS ASSOCIATION RR 6,750.00 URBANVILLE HOMEOWNERS ASSOCIATION RR 6,750.00 ALL OTHER SUBDIVISION RR 9,850.00 CONDOMINIUMS VILLA DEL RIO COMM-RES CONDO RC 88,500.00 PARKING SLOT VILLA DEL RIO COMM-RES CONDO PS 78,250.00 ALL OTHER CONDOMINIUMS CC 123,375.00 RC 97,750.00 PARKING SLOT PS 80,625.00 Barangay: PONG-OL SIBUGAY STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS CEBU GOLF POLO CLUB A50 2,330.00 RURAL BARANGAY RR* 2,450.00 A50* 1,475.00 SUBURBAN AREAS WITH ROAD CR* 4,100.00 RR* 3,100.00 A50* 1,550.00 SUBURBAN AREAS WITHOUT ROAD RR* 2,075.00 A50* 1,100.00 TRANSCENTRAL HIGHWAY CR* 5,350.00 RR* 3,850.00 A50* 1,500.00 ALL OTHER AREAS (ALL OTHER STREETS) RR 1,200.00 A50 1,000.00 A50 800.00 SUBDIVISIONS ALL SOCIALIZED HOUSING RR** * New ** For deletion Barangay: PULANG-BATO STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS ALL AREAS ALONG BARANGAY ROAD RR 1,750.00 A50 1,200.00 INTERIOR RR* 1,075.00 A50* 700.00 SUBDIVISIONS - GREENWOOD SUBDIVISION RR 14,500.00 METROPOLIS SUBD. RR 15,250.00 LESSANDRA TALAMBAN SUBD. RR 13,500.00 RIVERDALE SUBD. RR 13,500.00 RED BARK TREASURES DEV. CORP. (DEVELOPER OF CLEAR WATER RESIDENCES) RR** CLEAR WATER RESIDENCES RR 13,500.00 AGRO MACRO DEV. CORP. (DEVELOPER OF REDSTONE VILLAGE) RR** REDSTONE VILLAGE RR 13,500.00 ALL OTHER SUBDIVISION RR 9,300.00 * New ** For deletion Barangay: SAN ANTONIO (POB) STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS D. JAKOSALEM LANDON-P. DEL ROSARIO CR 98,500.00 DON PEDRO CUI ST. LANDON-P. DEL ROSARIO CR 76,000.00 JUNQUERA ST. R.R. LANDON-P. DEL ROSARIO CR 93,500.00 JUNQUERA EXT. JUNQUERA ST.-R.R. LANDON CR 93,500.00 P. DEL ROSARIO ST. OSMEA-JUNQUERA CR 116,000.00 JUNQUERA-JAKOSALEM CR 113,000.00 PELAEZ ST. LANDON-P. DEL ROSARIO CR 93,500.00 PRES. OSMEA BLVD. LANDON-P. DEL ROSARIO CR 130,000.00 R.R. LANDON SPL QUALIFICATION CR 93,500.00 SPL QUALIFICATION LOTS ALONG UNNAMED STREETS CR 93,500.00 ALL OTHER STREETS CR 76,000.00 RR 44,000.00 INTERIOR AREAS RR 28,000.00 Barangay: SAN JOSE STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS ROAD TO LORENZA (LOREGA) BORCES PUROK III RR 9,135.00 ROAD TO LORENZA (LOREGA) BORCES PUROK IV RR 9,135.00 ROAD TO CITE PUROK III RR 6,250.00 ROAD TO BUTUANON RIVER PUROK I RR 9,135.00 ROAD TO BUTUANON RIVER MARYVILLE SUBD. (PUROK III) RR 15,225.00 ALL OTHER STREETS ALONG BULBO-PULANG BATO RR 4,575.00 SUBDIVISIONS MARYVILLE HEIGHTS RR 18,625.00 KAHAYAHAY 1 SUBD. PUROK V RR 12,180.00 MARYVILLE SUBD. RD. TO BUTUANON RIVER RR 20,465.00 RIDGEDALE SUBD. SUNNY HILLS SUBD. (PUROK III) RR 11,950.00 VILLA SAN JOSE SUBD. RR 12,675.00 KAHAYAHAY 2 SUBD. PUROK I RR 16,875.00 NORTH BELLEZAS SUBDIVISION PUROK I RR 22,500.00 RED STONE VILLAGE PUROK V RR 12,400.00 BOTANIKA VILLAGE PUROK I RR 31,000.00 PRISTINE GROOVE RESIDENCES PUROK III RR 31,000.00 ROSE CREST RESIDENCES PUROK I RR 31,000.00 ST. MICHAEL HOMEOWNERS ASSOC. RR 6,750.00 M. LHUILLER RELOCATION SITE RR 6,750.00 PACIFIC GLORYWELL SUBDIVISION RR** M. LHUILLIER GROUP OF COMP. LAND DEVT. RR** ALL SOCIALIZED HOUSING SUBD. RR 6,090.00 ALL OTHER SUBD. RR 10,480.00 * New ** For deletion Barangay: SAN ROQUE STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS A. MABINI ST. ZULUETA-F. (A) URDANETA CR 68,355.00 ARELLANO BLVD. EST. PARIAN-LEGASPI EXT. CR 61,025.00 GOMEZ ST. CR 68,355.00 OSMEA BLVD. (J. LUNA ST.) P. BURGOS ST.-M.J. CUENCO AVE. CR 97,650.00 JEREZA (LA SOLIDARIDAD) A. MABINI-M.J. CUENCO AVE. CR 77,172.00 LAPU-LAPU STREET V. GULLAS-LEGASPI CR 97,650.00 LOT 7488-V. GULLAS ST. CR 68,355.00 LEGASPI-OSMEA BLVD. CR 97,650.00 LEGASPI ST. P. BURGOS ST.-M.J. CUENCO AVE. CR 97,650.00 LEGASPI EXT. M.J. CUENCO-QUEZON BLVD. CR 100,813.00 LOGARTA EXT. A-F (A) URDANETA CR 68,355.00 M.C. BRIONES ST. M.J. CUENCO AVE.-LEGASPI EXTN. CR 97,650.00 M.J. CUENCO CR 97,650.00 M.L. QUEZON BLVD. M.J. CUENCO AVE.-ESTERO PARIAN CR 97,650.00 P. BURGOS ST. OSMEA BLVD.-URDANETA CR 97,650.00 URDANETA ST.-V. GULLAS CR 97,650.00 S. OSMEA JR.-QUEZON BLVD. CR 103,975.00 PIER 2 ROAD S. OSMEA JR.-QUEZON BLVD. CR 78,120.00 R. PALMA ST. M.J. CUENCO-QUEZON BLVD. CR 68,988.00 S. OSMEA JR. BLVD. EST. PARIAN-LEGASPI EXT. CR 103,975.00 URDANETA ST. P. BURGOS-M.J. CUENCO CR 78,120.00 V. GULLAS ST. A. MABINI-M.J. CUENCO AVE. CR 83,635.00 ZULUETA ST. MABINI-M.J. CUENCO AVE. CR 67,723.00 ALL OTHER ST. CR 56,740.00 INTERIOR AREAS RR 28,125.00 Barangay: SIRAO STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS CEBU GOLF & POLO CLUB ALONG THE ROAD CR* 3,325.00 RR 3,225.00 INTERIOR LOT RR* 1,900.00 A50* 1,470.00 KAN-IRAG PARK (KANG IRAG PARK) ALONG THE ROAD CR* 3,701.00 RR 3,610.00 INTERIOR LOT RR 2,135.00 A50 2,068.00 ALL RECREATIONAL AREAS ALONG THE ROAD CR* 3,501.00 INTERIOR LOT CR* 2,975.80 ALL OTHER AREAS (ALL OTHER STREETS) ALONG THE ROAD CR* 2,950.00 RR 2,850.00 INTERIOR LOT RR* 1,865.00 A50 1,500.00 SUBDIVISIONS ALL SOCIALIZED AND ALL SUBDIVISION RR 5,350.00 * New Barangay: STA. CRUZ STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS ARLINGTON POND A. POND ST.-F. RAMOS CR 60,000.00 OSMEA BLVD.-F. RAMOS CR 68,000.00 A. VILLANUEVA ST. F. RAMOS ST. CR 58,700.00 GEN. MAXILOM AVE. F. RAMOS-F. OSMEA CR 109,000.00 F. RAMOS ST. PELAEZ-JUNQUERA CR 72,500.00 GEN. MAXILOM-PELAEZ ST. CR 72,500.00 JUNQUERA ST. RAMOS-R.R. LANDON CR 72,500.00 PELAEZ EXT. VILLANUEVA-R.R. LANDON CR 67,200.00 PRES. OSMEA BLVD. A. POND-R.R. LANDON CR 84,200.00 F. OSMENA RTD.-A. POND ST. CR 104,250.00 R.R. LANDON ST. OSMEA-JUNQUERA CR 71,725.00 V. RANUDO ST. F. RAMOS ST. CR 67,200.00 ALL OTHER STREETS CR 46,750.00 - CONDOMINIUMS/TOWNHOUSES - ONE CKS TOWER CONDOMINIUM*** CR** - PARKING SLOT ONE CKS TOWER CONDOMINIUM PS** - OSMEA TOWER CONDOMINIUM CC** - PARKING SLOT OSMEA TOWER CONDOMINIUM PS** - FUENTE TOWER 3 CC** - RC** - ULTIMA RESIDENCES-FUENTE (FORMERLY FUENTE TOWER 3) CC 131,500.00 RC 111,000.00 PS 89,000.00 ULTIMA RESIDENCES-RAMOS (FORMERLY OSMEA TOWER CONDOMINIUM) CC 127,500.00 RC 108,000.00 PS 88,000.00 ULTIMA PRIME CC 134,000.00 RC 120,000.00 PS 92,500.00 RAMOS TOWER RC**** 122,500.00 PARKING SLOT PS**** 87,500.00 ALL OTHER CONDOMINIUMS CC 125,000.00 RC 105,000.00 PS 85,000.00 * New ** For deletion *** Transferred to (Name of barangay) **** Transferred from Brgy. Cogon Central Barangay: T. PADILLA STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS A. VILLE ST. CR* 69,300.00 BONIFACIO SIKATUNA-MABINI CR 73,500.00 DON CUENCO, MARIANO J. AVE. CR* 69,300.00 F. VILLA LAHUG CREEK-M.J. CUENCO CR 69,300.00 GEN. LOREGA M.J. CUENCO AVE. CR 69,300.00 MARCOS MORALES STREET CR* 69,300.00 M.J. CUENCO AVE. LOREGA-ESTERO TEJERO CR 73,200.00 GEN LOREGA-M.J. CUENCO AVE. CR 69,300.00 OLD PHIL. RAILWAY (IMUS ST.) LAHUG CREEK-G. LOREGA CR 69,300.00 SIKATUNA T. PADILLA-BONIFACIO CR 70,400.00 SITIO EAGLE STREET CR* 69,300.00 T. VILLA PRIVATE ROAD F. VILL.-M.J. CUENCO CR 59,700.00 T. PADILLA SIKATUNA-LAHUG CREEK CR 68,200.00 LAHUG CREEK-M.J. CUENCO CR 69,300.00 ALL OTHER STREETS ALONG UNNAMED RD. CR 48,000.00 * New Barangay: TALAMBAN STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS A. BORBAJO ST. ROAD TO CANDUMAN RR 24,125.00 EL DORADO II RR 26,750.00 HIGHWAY II ROAD TO KAUSWAGAN RR 14,550.00 HIGHWAY 77 RR 14,725.00 ROAD TO TALAMBAN BUTUANON-TALAMBAN PROP RR 25,225.00 CR 69,000.00 USC-MCWD (USC-BUTUANON BRIDGE) RR 25,225.00 CR 69,000.00 CABANGCALAN RD.-BUTUANON BRIDGE RR 25,225.00 CABANGCALAN RD.-BUTUANON BRIDGE CR 69,000.00 TALAMBAN PROP.-TIGBAO RR 26,625.00 CR 66,500.00 BORBAJO ST. (BARBAJO ST.)-CANDUMAN RR 23,575.00 CR 66,250.00 MCWD-CABANGCALAN RD. CR 69,000.00 RR 25,225.00 MAHOGANY GROVE TINTAY MARKET RR 25,400.00 ROAD TO KAUSWAGAN FR JUNC. TALAMBAN RR 24,450.00 CR 67,200.00 TAC-AN ST. TO METAPHIL RR 16,900.00 22,500.00 ALL OTHER STREETS RR 16,000.00 CR 45,250.00 SUBDIVISIONS MARYVILLE SUBD. RR 38,000.00 NASHVILLE SUBD. RR 34,000.00 NORTH TOWN HOMES SUBD. RR 45,125.00 SILVER HILLS SUBD. RR 39,250.00 ST. ANTHONY SUBD. RR 34,000.00 SUNNY HILLS PHASE 1 RR 39,250.00 SUNNY HILLS SUBD PHASE II RR 39,250.00 SUNNY HILLS SUBD PHASE II CARMEL DRIVE SUBD. IPI SUBD. ALL OTHER SUBDIVISION ALL OTHER STREETS RR 36,750.00 IPI RR 34,000.00 RIVERFRONT RR* 27,480.00 SUNHERA RESIDENCES RR* 36,875.00 SOLA PLAINS I RR* 16,750.00 SOLA PLAINS DOS RR* 16,750.00 VILLA ALLESANDRA RR* 16,750.00 SWEET HOMES RESIDENCES RR* 26,375.00 SANTORINI RESIDENCES RR* 26,375.00 LA CITADELLA TOWNHOMES RR* 26,375.00 LA GRACIETA TOWNHOMES RR* 26,375.00 GARNETVILLE SUBDIVISION RR* 38,375.00 LIGAYA TOWNHOMES RR* 36,875.00 LA CITTADELA SUBDIVISION RR* 34,000.00 ALL OTHER SUBDIVISIONS RR***** 15,000.00 ALL OTHER TOWNHOUSES RR 25,000.00 CONDOMINIUMS LA CITTADELA CONDOMINIUM RC* 117,500.00 PS* 77,500.00 TIVOLI CONDOMINIUM NASIPIT-CABANCALAN RC* 117,500.00 PS* 77,500.00 BLOQ RESIDENCES BORBAJO ST. RC* 117,500.00 PS* 77,500.00 ALL OTHER CONDOMINIUMS RC* 112,500.00 CC* 117,500.00 PS* 72,500.00 * New ** For deletion *** Transferred to (Name of barangay) **** Transferred from (Name of barangay) ***** 4th Revision was overvalued. As per RMO 31-2019 IV.3.f (All Other Subdivision must be lower than the values for identified Subdivisions) Zone/Barangay: TAPTAP STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS ALL AREAS Along the road CR* 4,850.00 Interior CR* 3,600.00 Along the road RR 4,100.00 Interior RR* 2,500.00 Along the road A50 1,913.00 Interior A50 1,313.00 * New Zone/Barangay: TEJERO STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS GEN. MAXILOM CR 100,000.00 J. VILLAGONZALO M.J. CUENCO-S. OSMEA JR. CR 63,000.00 MC ARTHUR BLVD. CR 100,000.00 M.J. CUENCO AVE. GEN. MAXILOM-EST. TEJERO CR 91,000.00 MARCOS MORELOS ST. CR 63,000.00 PGA CANAL 10TH ST. MAXILOM-T. PADILLA CR 63,000.00 REGINO MERCADO M.J. CUENCO-U. ALVIOLA CR 63,000.00 S. OSMEA JR. BLVD. EST. TEJERO-T. PADILLA EXT. CR 88,500.00 T. PADILLA EXT. PEA CANAL-S. OSMEA JR. CR 88,500.00 T. PADILLA ST. M.J. CUENCO-PGA CANAL CR 78,000.00 ULDARICO ALVIOLA CR 63,000.00 VILLA ABUNO VILLA GONZALO-TEJERO CR 63,000.00 VILLA GONZALO ST. M.J. CUENCO MC ARTHUR CR 63,000.00 ALL OTHER STREETS CR 63,000.00 ALONG UNNAMED ROAD CR 63,000.00 Zone/Barangay: TINAGO STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS A. BONIFACIO ST. MABINI-M.J. CUENCO CR 65,000.00 ALL LOTS ALLEY CUENCO B. BAYAN SOTTO CR 60,300.00 ARELLANO BLVD. ESTERO TINAGO-PARIAN CR 70,400.00 BAGUMBAYAN M.J. CUENCO-V. SOTTO CR 60,300.00 BALESTEROS BONIFACIO-L. JAENA CR 60,300.00 C.J. QUIZON ST. BAGUMBAYAN-OSMEA CR 60,300.00 CALERO ST. M.J. CUENCO AVE. CR 55,800.00 LOPEZ JAENA ST. MABINI-M.J. CUENCO CR 65,000.00 MC ARTHUR BLVD. EST. TEJERO-EST. PARIAN CR 75,700.00 M.J. CUENCO AVE. ESTERO TEJERO-TINAGO CR 75,700.00 MABINI ST. BONIFACIO-ZULUETA CR 65,000.00 QUEZON BLVD. ESTERO TEJERO-PARIAN CR 70,400.00 S. OSMEA JR. BLVD. EST. TINAGO-EST. PARIAN CR 70,400.00 V. SOTTO AVE. M.J. CUENCO-QUEZON BLVD. CR 70,400.00 VILLA ABUNO ST. S. OSMEA JR.-ARELLANO CR 60,300.00 ZULUETA ST. MABINI-M.J. CUENCO CR 65,600.00 ALL OTHER STREETS ALONG UNNAMED RD. CR 55,800.00 INTERIOR REAS RR 29,450.00 Zone/Barangay: ZAPATERA STREET NAME/SUBDIVISION/CONDOMINIUM VICINITY CLASSIFICATION 5TH REVISION ZV/SQ.M. STREETS ALCOHOL ST. SIKATUNA-LAHUG CREEK RR 62,250.00 NEAR ZAPATERA ELEM. SCHOOL CR 72,375.00 BENEDICTO EXT. JAKOSALEM-LAHUG CREEK RR 62,250.00 BENEDICTO ST. JAKOSALEM-LAHUG CREEK CR 72,375.00 RR 62,250.00 CREEK SIDE ST. BDRY. ZAPATERA ELEM. SCH. CR 72,375.00 RR 62,250.00 D. JAKOSALEM ST. GEN. MAXILOM-F. RAMOS CR 83,375.00 GEN. ECHAVEZ ST. GEN. MAXILOM-SIKATUNA CR 72,375.00 GEN. MAXILOM AVE. JAKOSALEM-GEN. ECHAVEZ CR 92,975.00 OLD ROAD JAKOSALEM-SAN JOSE ST. CR 83,375.00 RR 73,750.00 RAHMANN ST. (SAN JOSE ST.) GEN. MAXILOM-SIKATUNA CR 93,250.00 SEPULVEDA ST. F.R. ABANDONECIA-SIKATUNA CR 72,375.00 SIKATUNA ST. JAKOSALEM-ALCOHOL ST. CR 72,375.00 ALL OTHER STREETS CR 72,375.00 RR 62,250.00 CONDOMINIUMS CITY CLOU CONDOMINIUM CC* 153,000.00 RC* 135,000.00 PS* 83,000.00 NATIVIDAD CENTRUM I & II RC 73,500.00 PARKING SLOT NATIVIDAD CENTRUM I & II PS 32,500.00 QUEENSLAND MANOR CONDOMINIUM CC* 132,000.00 RC* 115,000.00 PS* 86,500.00 SPIANADA CONDO RESIDENCES CC* 160,000.00 RC* 146,000.00 PS* 83,000.00 VISTANA PEARL RESIDENCES CC* 142,500.00 RC* 122,000.00 PS* 83,000.00 ALL OTHER CONDOMINIUMS CC 131,500.00 RC 112,500.00 PS 86,000.00 * New CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES FOR RDO NO. 81-CEBU CITY NORTH 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 DEPARTMENT OF HUMAN SETTLEMENTS AND URBAN DEVELOPMENT (DHSUD). IF IT IS UTILIZED FOR SOCIALIZED 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 VALUES 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. HTcADC 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.