Zamboanga City

June 21, 2010 ZONAL VALUATION REVENUE DISTRICT OFFICE NO. 93A ZAMBOANGA CITY ZONAL VALUES OF REAL PROPERTIES IN THE CITY OF ZAMBOANGA UNDER RDO NO. 93A-ZAMBOANGA CITY (2ND REVISION) TABLE OF CONTENTS THE EXECUTIVE COMMITTEE THE TECHNICAL COMMITTEE & THE CONSULTANTS THE SECRETARIAT THE SUB-TECHNICAL COMMITTEE & THE REPRESENTATIVE OF PRIVATE SECTORS & THE MUNICIPAL ASSESSORS CLASSIFICATION LEGEND ZAMBOANGA CITY BARANGAY POBLACION (ZONE 1) BARANGAY POBLACION (ZONE 2) BARANGAY POBLACION (ZONE 3) BARANGAY POBLACION (ZONE 4) BARANGAY ARENA BLANCO BARANGAY AYALA aDACcH BARANGAY BAGONG CALARIAN BARANGAY BALIWASAN BARANGAY BALUNO BARANGAY BOALAN BARANGAY BOLONG BARANGAY BUENAGATAS BARANGAY BUENAVISTA BARANGAY BUNGUIA BARANGAY BUSAY BARANGAY CABALUAY BARANGAY CABATANGAN BARANGAY CACAO BARANGAY CALABASA BARANGAY LOWER CALARIAN BARANGAY CAMPO-ISLAM-RAJA MODA BARANGAY CAPISAN BARANGAY CAWIT BARANGAY CANELAR BARANGAY CULIANAN BARANGAY CURUAN BARANGAY DITA BARANGAY DIVISORIA BARANGAY DULIAN BARANGAY GUISAO BARANGAY GUIWAN BARANGAY LA PAZ BARANGAY LABUAN BARANGAY LAMIHASAN BARANGAY L GUA SACOL IS BARANGAY LANDANG LAUM IS BARANGAY LANZONES BARANGAY LAPAKAN BARANGAY LATUAN ISCTcH BARANGAY LIMAONG CENTER BARANGAY LIMPAPA BARANGAY LUBIGAN BARANGAY LUMAYANG BARANGAY LUMBANGAN BARANGAY LUMIYAP BARANGAY LUNZURAN BARANGAY MAASIN BARANGAY MALAGUTAY BARANGAY MAMPANG BARANGAY MANALIPA BARANGAY MANGUSO BARANGAY MANICAHAN BARANGAY MARIKI ISLAND BARANGAY MERCEDES BARANGAY MUTI BARANGAY PAMUCUTAN BARANGAY PANGAPUYAN ISLAND BARANGAY PANUBIGAN BARANGAY PASOBOLONG BARANGAY PASILMATA BARANGAY PASONANCA BARANGAY PATALON BARANGAY PUTIK BARANGAY QUINIPOT BARANGAY RECODO BARANGAY RIO HONDO BARANGAY SALAAN BARANGAY SAN JOSE-CAWA-CAWA BARANGAY SAN JOSE-B NAVARRO BARANGAY SAN JOSE GUSU BARANGAY SAN ROQUE BARANGAY SANGALI BARANGAY SANTA BARBARA BARANGAY SANTA CATALINA BARANGAY SANTA MARIA BARANGAY SANTO NIO BARANGAY SIBULAO BARANGAY SINUBONG BARANGAY SINUNUC BARANGAY TAGASILAY BARANGAY TAGUITI BARANGAY TALABAAN BARANGAY TALISAYAN BARANGAY TALON TALON BARANGAY TALUKSANGAY BARANGAY TETUAN AISHcD BARANGAY TICTUPAL BARANGAY TIGTABON BARANGAY TOLOSA BARANGAY TUGBUNGAN BARANGAY TULUNGGATUNG BARANGAY TIGBALAG BARANGAY TUMAGA BARANGAY TUMITUS BARANGAY TUMALUTAP BARANGAY VITALI BARANGAY ZAMBOWOOD CERTAIN GUIDELINES EXECUTIVE COMMITTEE ON REAL PROPERTY VALUATION UNDER MINISTRY ORDER NO. 21-86 ( AS AMENDED BY DEPARTMENT ORDER NOS. 13-89, 11-92 & 35-04) Chairman : Joel L. Tan-Torres Commissioner of Internal Revenue Members : Nelson M. Aspe Deputy Commissioner of Internal Revenue, Operations Group Erlinda A. Simple Assistant Commissioner of Internal Revenue (ACIR), Assessment Service Chairman, Technical Committee on Real Property Valuation Maria Presentacion R. Montesa Executive Director, Bureau of Local Government Finance (BLGF) Dante V. Sy Executive Director, National Tax Research Center (NTRC) Javier P. Bondoc Representative, Institute of Philippine Real Estate Appraisers Geronimo J. Manzano Representative, Philippine Association of Realtors Board Consultants : Commissioner, Housing and Land Use Regulatory Board (HLURB) Administrator, National Mapping and Resource Information Authority (NMRIA) Administrator, Land Registration Authority (LRA) General Manager, National Housing Authority (NHA) TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION UNDER MINISTRY ORDER NO. 20-86 (AS AMENDED BY DEPARTMENT ORDER NOS. 12-89, 10-92 & 35-04) Chairman : Erlinda A. Simple ACIR, Assessment Service Members : Victor T. Salinas Representative, Philippine Association of Realty Appraisers Filemon N. Saromo Representative, Society of Philippine Review Appraisers Mercy N. Santos Chief, Real Property Assessment Examination Division, BLGF Emelita A. Tena Chief, Special Research & Technical Service, NTRC Consultants : Marissa O. Cabreros Assistant Commissioner of Internal Revenue-Legal Service Romulo Q. Fabul Commissioner, HLURB Ofelia T. Castro Chief, Photographmetry Division, NMRIA Federico A. Lacsa General Manager, NHA Benedicto B. Ulep Administrator, LRA Secretariat : Iluminada V. Lucio OIC-Chief, Asset Valuation Division (AVD) Bureau of Internal Revenue (BIR) Florydette A. Cuales Assistant Chief, AVD, BIR Staff : Shirley U. Rozal Section Chief, Asset Valuation & Appraisal Section, AVD, BIR Ma. Iluminada D. Castro Revenue Officer II, AVD, BIR Violeta C. Duarte Management Analyst I, AVD, BIR Ma. Fe P. Teves Computer Operator II, AVD, BIR Vivian F. Libayan Computer Operator I, AVD, BIR Mary Rose T. Rosales Computer Operator I, AVD, BIR SUB-TECHNICAL COMMITTEE ON REAL PROPERTY VALUATION Revenue District Office No. 93A-Zamboanga City Created under Department Order No. 12-89 dated February 27, 1989 As Amended Under Department of Finance Order 35-04 dated September 24, 2004 Chairman : Roberto S. Bucoy Revenue District Officer RDO No. 93-Zamboanga City Members : Rolando C. Ompoc Assistant Revenue District Officer RDO No. 93-Zamboanga City Zenaida K. Valencia Private Appraiser Zamboanga Lending Center, LBP Erwin E. Bernardo City Assessor Zamboanga City CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES FOR RDO NO. 93A-ZAMBOANGA CITY 1. No zonal value has been prescribed for a particular classification of real property. Where in 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 declared as such by existing statutes and pertinent executive issuances (Revenue Regulations No. 17-2001). 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. 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.