Bongao, Tawi-Tawi

August 8, 2019 ZONAL VALUATION REVENUE DISTRICT OFFICE NO. 96 - BONGAO. TAWI-TAWI IMPLEMENTATION OF THE REVISED SCHEDULES OF ZONAL VALUES OF REAL PROPERTIES IN THE MUNICIPALITIES OF LANGUYAN, MAPUN, PANGLIMA SUGALA, SAPA-SAPA, SIMUNUL, SITANGKAI SOUTH UBIAN, SIBUTU, TANDUBAS, TURTLE ISLANDS (1ST REVISION) AND BONGAO (2ND REVISION), TAWI-TAWI PROVINCE WITHIN THE JURISDICTION OF REVENUE DISTRICT OFFICE NO. 96-BONGAO, TAWI-TAWI, REVENUE REGION NO. 15-ZAMBOANGA 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. 15-Zamboanga City Revenue District Office No. 96-Bongao, Tawi-Tawi PROVINCE: TAWI-TAWI MUNICIPALITY: BONGAO D.O. No. 057-2019 BARANGAY: POBLACION Effectivity Date 9/28/2019 STREET/SUBDIVISION VICINITY CLASSIFICATION 2ND REV. ZV/SQ.M. AWWAL DATU HALUN RIDJIKI BLVD. CR 1,313.00 AWWAL PROPOSED CORNER PROPOSED ROAD CR 1,450.00 EXTENSION BAGAY DATU HALUN RIDJIKI BLVD. CR 1,688.00 CHINESE PIER ROAD RIDJIKI BLVD.-PROPOSED ROAD CR 1,360.00 DATU HALUN WHARF-NALIL CR 1,360.00 DATU HALUN ROAD NALIL-PASIAGAN RR 720.00 FATHER LAQUER ST. HOLY FAMILY HOSPITAL SITE RR 675.00 KAHAPAN DATU HALUN SCHOOL OF FISHERIES RR 675.00 LAMION CORNER RIDJIKI BLVD. CR 1,310.00 RR 345.00 NFA WAREHOUSE X 1,190.00 SIMANDAGIT A50 148.00 LAMION SIMANDAGIT PASIAGAN-WHARF OF LAMION RR 265.00 NALIL ROAD ALONG PAHUT ROAD RR 425.00 A50 123.00 PAHUT ROAD SANGA-SANGA RR 263.00 PASIAGAN ROAD RR 245.00 A50 128.00 PROPOSED KASULUTAN RR 245.00 BOULEVARD 1ST ST.-BADJAO VILLAGE RR 245.00 RIDJIKI BLVD. LAMION-SALAMAT CR 1,593.00 SANGA-SANGA A50 123.00 SALAMAT CORNER DATU HALUN SCHOOL OF FISHERIES RR 828.00 SUKURAN DATU HALUN RIDJIKI BLVD. CR 1,405.00 ALL OTHER ST. CR 1,063.00 GP 148.00 RR 245.00 BARANGAY: IPIL STREET/SUBDIVISION VICINITY CLASSIFICATION 2ND REV. ZV/SQ.M. ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: KAMAGONG ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: KARUNDONG ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: LAGASAN ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: LAKIT-LAKIT ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: LAMION ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: LAPID-LAPID STREET/SUBDIVISION VICINITY CLASSIFICATION 2ND REV. ZV/SQ.M. ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: LATO-LATO ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: LUUK PANDAN ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: LUUK TULAY ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: MALASA ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: MANDULAN ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: MASANTONG STREET/SUBDIVISION VICINITY CLASSIFICATION 2ND REV. ZV/SQ.M. ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: MONTAY-MONTAY ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: NALIL ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: PABABAG ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: PAG-ASA ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: PAG-ASINAN ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: PAGATPAT STREET/SUBDIVISION VICINITY CLASSIFICATION 2ND REV. ZV/SQ.M. ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: PAHUT ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: PAKIAS ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: PANYOGAN ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: PASIAGAN ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: SANGA-SANGA ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: SILOBBOG STREET/SUBDIVISION VICINITY CLASSIFICATION 2ND REV. ZV/SQ.M. ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: SIMANDAGIT ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: SUMANGAT ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: TARAWAKAN ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: TONGSINAH ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: TUBIG-BASAG ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: TUBIG-BOH STREET/SUBDIVISION VICINITY CLASSIFICATION 2ND REV. ZV/SQ.M. ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: TUBIG-MAMPALAM ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: TUBIG-TANAH ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 BARANGAY: UNGUS-UNGUS ALL LOTS RR 375.00 A50 35.00 GP 83.00 INTERIOR LOTS RR 195.00 MUNICIPALITY: LANGUYAN BARANGAY: ALL BARANGAYS STREET/SUBDIVISION VICINITY CLASSIFICATION 1ST REV. ZV/SQ.M. ALL LOTS RR 450.00 A1 275.00 A4 300.00 A11 73.00 A14 88.00 A25 300.00 A31 375.00 A32 325.00 MUNICIPALITY: MAPUN BARANGAY: ALL BARANGAYS STREET/SUBDIVISION VICINITY CLASSIFICATION 1ST REV. ZV/SQ.M. ALL LOTS CR 350.00 RR 300.00 A1 90.00 A4 275.00 A14 78.00 MUNICIPALITY: PANGLIMA SUGALA BARANGAY: ALL BARANGAYS STREET/SUBDIVISION VICINITY CLASSIFICATION 1ST REV. ZV/SQ.M. ALL LOTS CR 350.00 RR 300.00 A1 108.00 A3 225.00 A4 225.00 A11 80.00 A14 80.00 A16 64.00 A23 225.00 A25 225.00 A48 200.00 MUNICIPALITY: SAPA-SAPA BARANGAY: ALL BARANGAYS STREET/SUBDIVISION VICINITY CLASSIFICATION 1ST REV. ZV/SQ.M. ALL LOTS RR 250.00 A4 175.00 A25 33.00 MUNICIPALITY: SIMUNUL BARANGAY: ALL BARANGAYS STREET/SUBDIVISION VICINITY CLASSIFICATION 1ST REV. ZV/SQ.M. ALL LOTS CR 350.00 RR 275.00 A4 225.00 A25 45.00 MUNICIPALITY: SITANGKAI BARANGAY: ALL BARANGAYS STREET/SUBDIVISION VICINITY CLASSIFICATION 1ST REV. ZV/SQ.M. ALL LOTS CR 350.00 RR 275.00 A4 225.00 A25 51.00 MUNICIPALITY: SOUTH UBIAN BARANGAY: ALL BARANGAYS STREET/SUBDIVISION VICINITY CLASSIFICATION 1ST REV. ZV/SQ.M. ALL LOTS RR 275.00 A50 225.00 MUNICIPALITY: TANDUBAS BARANGAY: ALL BARANGAYS STREET/SUBDIVISION VICINITY CLASSIFICATION 1ST REV. ZV/SQ.M. ALL LOTS RR 245.00 A4 185.00 A25 66.00 MUNICIPALITY: TURTLE ISLANDS BARANGAY: ALL BARANGAYS STREET/SUBDIVISION VICINITY CLASSIFICATION 1ST REV. ZV/SQ.M. ALL LOTS RR 265.00 A4 148.00 MUNICIPALITY: SIBUTU (New Municipality, formerly part of Sitangkai) BARANGAY: ALL BARANGAYS STREET/SUBDIVISION VICINITY CLASSIFICATION 1ST REV. ZV/SQ.M. ALL LOTS CR 325.00 RR 275.00 A4 160.00 A25 48.00 CERTAIN GUIDELINES IN THE IMPLEMENTATION OF ZONAL VALUATION OF REAL PROPERTIES FOR RDO NO. 96-BONGAO, TAWI-TAWI 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 PERENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED THERETO. 4. AREAS FOR PRIORITY DEVELOPMENT (APD). THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLURB). IF IT IS UTILIZED FOR 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. 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.