An Ordinance Updating the Schedule of Market Value of Real Properties for the City of Sagay, Province of Negros Occidental and Other Provisions Relative to Real Property Tax Administration

October 10, 2013 SAGAY CITY ORDINANCE NO. 003-13 AN ORDINANCE UPDATING THE SCHEDULE OF MARKET VALUE OF REAL PROPERTIES FOR THE CITY OF SAGAY, PROVINCE OF NEGROS OCCIDENTAL AND OTHER PROVISIONS RELATIVE TO REAL PROPERTY TAX ADMINISTRATION BE IT ORDAINED by the Sangguniang Panlungsod (SP) of Sagay City, in a regular session assembled, that: CHAPTER I General Provisions ARTICLE A Title and Scope SECTION 1. This ordinance shall be known as "An ordinance updating the Schedule of Market Value of Real Properties for the City of Sagay, Province of Negros Occidental and other provisions relative to Real Property Tax Administration." SECTION 2. This ordinance shall provide the revised Schedule of Market Values of real properties for the City of Sagay to be used in the General Revision of real property assessment in C.Y. 2013 taxes to take effect on the first day of January, 2014 as mandated under Sec. 219 of R.A. 7160 otherwise known as the Local Government Code of 1991 and other provisions relative to real property taxation. ARTICLE B Declaration of Principles Pursuant to Sec. 219 of R.A. 7160 otherwise known as the Local Government Code of 1991, the City of Sagay has enacted City Ordinance No. 10 Series of 2004 otherwise known as an Ordinance enacting the Schedule of Market Value for the City of Sagay and other provisions relative to Real Property Tax Administration, however, the foregoing provision provides that General Revision of Assessment and Property Classification shall be undertaken by the City every three (3) years, as such, a General Revision is hereby conducted in accordance hereof. This Schedule of Market Value was prepared pursuant to Sec. 212, R.A. 7160 and in accordance with the guidelines of Local Assessment Regulations 1-04 as supplemented by the Mass Appraisal Guidebook (MAG) GN No. 13 entitled Mass Appraisal for Real Property Taxation of the Philippine Valuation Standard (PVS) under Dept. Order No. 37-09 of the Department of Finance. CHAPTER II Schedule of Current and Fair Market Values of Agricultural and Urban Lands, Buildings and Other Man-Made Improvements and Special Classes of Lands SECTION 3. There is hereby enacted the following schedule of unit base market values of agricultural and urban lands, buildings and other man-made structures and special classes of lands, productivity classification to be used as bases for the computation of market values for assessment purposes for the City of Sagay. ARTICLE C Definition of Terms "Acquisition Cost" for newly-acquired machinery not yet depreciated and appraised within the year of its purchase, refers to the actual cost of the machinery to its present owner, plus the cost of transportation, handling and installation at the present site; "Actual Use" refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof; " Ad Valorem Tax" is a levy on real property determined on the basis of a fixed proportion of the value of the property; "Agricultural Land" is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar aquaculture activities, and other agricultural activities, and is not classified as mineral, timber, residential, commercial or industrial land; "Appraisal" is the act or process to determine the value of property as of a specific date for a specific purpose; "Assessment" is the act or process of determining the value of a property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties; "Assessment Level" is the percentage applied to the fair market value to determine the taxable value of properties; "Assessed Value" is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value; "Capitalization Rate" Any divisor (usually expressed as a percentage) that is used to convert income into capital value. The interest rate or yield at which the annual net income from an investment is capitalized to ascertain its capital value at a given date. "Commercial Land" is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land; "Comparable Data" Data generally used in a valuation analysis to develop a value estimates; comparable data relate to property being valued (the subject property).Such data include sales prices, rents, income and expenses, and market derived capitalization and yield/discount rates; "Cost Approach" A comparative approach to the value of property or another asset, that considers as a substitute for the purchase of a given property, the possibility of constructing another property that is an equivalent to the original or one that could furnish equal utility with no undue cost resulting from delay. The Valuer's/Appraiser's/Assessor's estimate is based on the reproduction or replacement cost of the subject property or asset, less total (accrued) depreciation; "Depreciation" The systematic allocation of the depreciable amount of an asset over its useful life; "Depreciated Value" is the value remaining after deducting depreciation from the acquisition cost; "Economic Life" is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized; "Market Value" is the estimated amount for which a property should exchange on the date of valuation between a willing buyer and a willing seller in an arm's-length transaction after proper marketing wherein the parties had each acted knowledgeably, prudently, and without compulsion; "Improvements" is a valuable addition made to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes; "Industrial Land" is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land; "Machinery" embraces machines, equipment, mechanical contrivances, instrument, appliances or apparatus which may or may not be attached, permanently or temporarily, to the real property. It includes the physical facilities, those which are mobile, self-powered or self-propelled and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes; "Mineral Lands" are lands in which mineral, metallic or non-metallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilize such materials; "Reassessment" is the assigning of new assessed values to property, particularly real estate, as the result of a general, partial, or individual reappraisal of the property; "Remaining Economic Life" is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless; "Remaining Value" is the value corresponding to the remaining useful life of the machinery; "Replacement of Reproduction Cost" is the cost that would be incurred on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica of the property on the basis of current prices with the same or closely similar material; "Residential Land" is land principally devoted to habitation; "Timberland" is land identified as forest or reserved area by the government, which may or may not granted to a concessionaire, licensee, lessee or permittee for the purpose of producing timber for commercial use. Lands owned by private persons devoted to planting of forest trees for commercial purposes shall be classified for assessment purposes as Timberland; CAIHTE "Others under Lands sub-classification" Agricultural are privately owned lands devoted principally to the planting of crops and/or trees not herein specifically enumerated; "Others (per tree)" refers to fruit bearing income producing trees not specifically described in this ordinance; "Horticulture" is land devoted principally to planting of vegetables, flowers and ornamental plants; "Orchard" is land principally devoted to planting of fruit trees not specifically named herein for commercial purposes; "Irrigated Riceland" is land devoted principally to the planting of palay and served/provided irrigation by government entities; "Patended mineral lands" are those lands covered by a duly issued mineral patent signed by the President of the Philippines; "Unpatended mineral lands" are those lands which are located as mining claims under the provisions of the Philippine Bill 1902 but are not yet covered by a mineral patent; "Producing patented minerals claim" are those claims producing mineral for commercial purposes; "Non-producing patented mineral claim" are those claims which are only in the stage of exploration and development and has not yet produced minerals for commercial purposes; A "lode mineral claim" is a parcel of mineral land containing a vein, lode, lodge, or mass of ore in place which has been located in accordance with laws; A "placer claim" is that which does not come under the definition of "lode mineral claim"; "Placer deposits" are those in loose, fragmentary or broken rocks, boulders, floats, beds or deposits; "Metallic deposits" are those which contain any of the metallic elements or minerals, or their combination, such as gold, silver, platinum, tin, chromium, iron, manganese, copper, nickel, lead, zinc, cinnabar, tungsten, and the like; "Non-metallic deposits" are all other deposits not covered by the above "metallic deposits"; In case of conflict between the above definitions and those appearing in the Mining Act as amended, the latter shall prevail; "Resorts" are categorized as beach resort (located along the seashore),inland resort (located within the city proper),lakeside or riverside resort (located along or near the bank of a lake or river),and mountain resort (located at or near a mountain or hill); For purposes of real property taxation, resorts shall be classified in accordance with the criteria set by the Department of Tourism and valued in accordance with the herein schedule; "Rawland" undeveloped and underdeveloped area which has potential for development into residential, commercial, industrial, institutional, etc.; "Wasteland" are agricultural lands which are undeveloped and/or underdeveloped; "Existing Mining/Quarrying Right" means a valid and subsisting mining claim or permit or quarry permit or any mining lease contract or agreement covering a mineralized area granted/issued under pertinent mining laws; "Mineral" refers to all naturally occurring inorganic substance in solid, gas, liquid, or any intermediate state excluding energy materials such as coal, petroleum, natural gas, radioactive materials, and geothermal energy; "Hilly" are lands belonging to alienable areas to a maximum of 18% slopes; "Abstraction Method" method of land valuation in the absence of vacant land sales, whereby improvement values obtained from cost model are subtracted from sales prices of improved parcels to yield residual land value estimates; "Directly Used" means the primary or inherent use and does not preclude such incidental uses as are directly connected with, essential to, and in furtherance of the primary use; "Appraiser/Assessor" one who conducts appraisals, specifically, one who possesses the necessary qualifications, ability and experience to execute or direct the appraisal of Real Property; "Arm's Length Transaction" a transaction freely arrived at in the open market, unaffected by abnormal pressure or by the absence of normal competitive negotiation a might be true in the case of a transaction between related parties; "Assessment Operations" is a means of assigning on every parcel of land and upon all taxable improvements on such lands, the market value, and assessment level to be able to arrive at an assessed value for each land and each improvement; "Benchmark" is a reference point from which the value of other similar properties is measured. To be consistent in determining the quality level of construction, quality class benchmarks for class, age and type of structure shall be established; "Blighted Areas" refers to an urban land or a portion of it affected by something which spoils the state of the land and cause unfavorable condition of the land; "Buildings" are permanent structures adhered to the land usually used for habitation, commercial and industrial purposes and for other various uses and not mere superimpositions on the land like a "barong barong" or Quonset fixtures; "Bundle of Rights" is the combination of rights associated with the ownership of real property e.g. ,the right to use, to sell, to lease, to give away, or to exercise all of these rights; "Capitalization" is the process of converting into present value (or obtaining the present worth of) a series of anticipated future periodic installment of net income; "Carport" an open-sided roofed automobile shelter that is usually formed by an extension of the roof from the side of a building; "Cemetery" an "area or place where the dead are buried, a place of burial set apart either by municipal authority or private enterprises for the internment of the dead, etc.,and this includes whatever property is necessary for use of the cemetery such as paths, ornamentation and the land within the cemetery limits acquired for but not yet actually used for the burial of the dead; "Charitable Institutions" refer to any body of persons or trust established for charitable purposes such as (1) relief of poverty; (2) advancement of education; (3) advancement of religion; and (4) other purposes of a charitable nature beneficial to the community. The word charitable in a legal sense includes every gift for a general public use, to be applied consistent with existing laws, for benefit of an indefinite number of persons, and designed to benefit them from an educational, religious, moral, physical or social standpoint; "Church" is a building set apart for public worship; a place of worship of any religion; "Consequential Benefits" the increase in the value of the other interest of the property owner that can be attributed to the new use to which his former property will be put by the expropriating authority; "Consequential Damages" damages to other interest of the owner that can be attributed to the expropriation; "Convent" a building including the land it actually occupies and the adjacent ground or vegetable garden for the use of the parish priest in the ordinary life. It is also defined as a "monastery or nunnery"; "Cooperative" is a duly registered association of persons with a common bond of interest, who have voluntarily joined together to achieve a lawful common or social economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles; "Cost" is the amount of money necessary to produce, create or manufacture an item of property; "Dairy Farms" are agricultural properties used for the production of milk from cows, carabaos, goats, cattle or for other dairy products; "Data Computerization" encompasses all activities leading to the establishment and operationalization of a computer-assisted data base for Real Property Tax Administration (RPTA) among which includes the familiarization/training of key personnel, encoding and validation of data acquisition and installation of standard RPTA system, generation of reports and preparation of complementary manual of procedures; "Depreciated Replacement Cost" the current cost of replacing an assets with its modern equivalent asset less deductions for physical deterioration and all relevant forms of obsolescence and optimization; "Depreciation" refers to the adjustment made to the costs of reproducing or replacing the asset to reflect physical deterioration and functional (technical) and economic (external) obsolescence in order to estimate the value of the asset in a hypothetical exchange in the market when there is no direct sales evidence available; "Economic Life" refers to the period over which an asset is expected to be economically usable by one or more users; "Extractive Industries" are those industries involved in the finding, extracting and associated processing of natural resources located on, in or near earth's crust. They are composed of the Minerals Industry and the Petroleum Industry. "Farm Lots" are expanded residences sufficient in size for livelihood and recreational uses not less than three hundred square meters (300 sq.m.) in area. "Foreshore Land" a strip of land along the seashore, the use of which may or may not be granted by the government to private persons or corporations; "Forestry/timberland" is an agricultural property used for the growing of non-orchard trees that are periodically harvested over extended growing periods (10 to 20 or more years). "Garage" a building or compartment of a building used for housing an automotive vehicle; "Highest and Best Use" (HABU) the most probable use of a property which is physically possible, appropriately justified, legally permissible, financially feasible and which results in the highest value of the property being valued; "Historic properties" are assets that embody a cultural, historic, and/or architectural heritage. These are real properties that are publicly recognized or officially designated by a government-chartered body as having cultural or historic importance because of its association with a historic event or period, with an architectural style, or with the nation's heritage; "Income Approach" an appraisal technique used to estimate the market value of a property on the basis of the income it produces or is capable of producing. The value is estimated by capitalizing the future income, either gross or net. This approach is based on the theory that a property is worth what it will earn. Value is the present worth of future benefits arising from the ownership; "Just Compensation" described as the just and complete equivalent of the loss which the owner of the thing expropriated has to suffer by reason of the expropriation; "Land Use" refers to the manner of utilization of land, including its allocation, development and management; "Land Use Conversion" refers to the act or process of changing the current use of a piece of agricultural land into some other uses; "Livestock Ranches/Stations" is an agricultural property used to raise and feed animals such as cattle, sheep, pigs, goats, horses, or combinations thereof; "Mangrove Land" is a term applied to the type of forest occurring on tidal flat along the seacoast, extending along stream where the water is brackish; "Marsh Land" a tract of low-lying land usually under water; "Market Data Approach" is also known as the Comparative Approach. Traditionally, an appraisal procedure in which the market value estimate is predicated upon prices paid in actual market transactions and current listings. It is a process of analyzing sales of similar recently sold properties in order of derive an indication of the most probable sale prices of the property being appraised. The reliability of this technique is dependent upon: a) the availability of comparable sales data; b) the verification of the sales data; c) the degree of comparability or extent of adjustment necessary for time differences; and d) the absence of non-typical conditions affecting the sales price; "Mass Appraisal" is the practice of appraising multiple properties as of a given date by a systematic and uniform application of appraisal methods and techniques that allow for statistical review and analysis of results; "Memorial Parks" are lands exclusively used a burial ground and developed for profit; "Mosque" is an Islamic place of public religious worship; "National Integrated Protected Areas Systems (NIPAS)" is the classification and administration of all designated protected areas to maintain essential ecological processed and life-support system, to preserve genetic diversity, to ensure sustainable use of resources of forest therein, and to maintain their natural condition to the extent possible; "Non-Profit Cemetery" is a cemetery owned and operated by the government, by religious corporations, by associations and societies exclusively for its members and not for profit; "Parsonage" is ministerial residence used in connection with any place of worship of any denomination. It shall include the house appurtenant to a cathedral, to a synagogue, or to a country-meeting house; "Poultry Farms" are devoted to raising chickens, turkeys, ducks, and other fowl, generally for meat or eggs; "Property, Plant, Machinery and Equipment (PPM&E)" are tangible or physical assets intended for use on a continuing basis in the activities of an entity including land and buildings; plant, machinery and equipment; and other categories of assets, suitably identified; less accumulated depreciation. These are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes and are expected to be used during more than one period; "Public Building" is a building that serves some community or social function and is held in public ownership. Examples include courthouses, municipal centers, schools, prisons, police stations, military facilities, libraries, hospitals, clinics, and social or public housing; DETACa "Replacement Cost" the cost of replacing an asset with an equally satisfactory substitute asset; normally derived from the current acquisition cost of a similar asset, new or used, or of an equivalent productive capacity or service potential, replacement cost assumes the use of modern materials, techniques and designs; "Reproduction Cost" the cost to create a virtual replica of the existing structure, employing the same design and similar building materials; "Residual Value" the estimated amount that an entity would currently obtain from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life; "Specialized Property" or "Special Purpose Properties" are properties rarely if ever sold in the market, except by way of sale of the business or entity of which it is part, due to uniqueness arising from its specialized nature and design, its configuration, size, location, or otherwise. This includes golf course, memorial parks and cemeteries, hospitals, schools, gas stations, shopping malls and centers, condominiums, quarries, properties in the extractive industry, convention centers and cinemas; "Public Use" means public usefulness, utility, or advantage, or what is productive of general benefit, so that any appropriating of private property by the State under its power of eminent domain, for purposes of great advantage to the community, is a taking for public use; "Real Estate" the physical land and all those items, which are attached to the land. It is the physical, tangible entity which can be seen and touched, together with all the additions on, above, or below the ground; "Real Property" includes all the rights, interests and benefits related to the ownership of real estate; "Real Property Tax Collection Operations" involves collection of all real property taxes and penalties due and payable to the local government unit (LGU) through the positive and total enforcement of tax laws and their penal provisions; "Records Conversion and Management" is the establishment and maintenance of permanent official records and files in the office of the Provincial, or Municipal Assessor so that an updated and regular listing of all properties is readily available. It also serves as a basis for a more accurate collection of real property tax and establishes the important link between assessment and tax collection operations; "Reclassifications of Agricultural Lands" refers to the act of specifying how agricultural lands shall be utilized for non-agricultural uses such as residential, commercial or industrial, as embodied in the land use plan, subject to the requirements and procedures for land use conversion. It also includes the reversion of non-agricultural land to agricultural use; "Religious Purpose" means a use of such property by a religious society or body of persons as a stated place for public worship. "Remaining Value" is the value corresponding to the remaining useful life of the machinery; "Residential Machinery" are those machines, equipment, appliances or apparatus permanently attached to residential land and/or buildings; "Seminary Building" used by religious organization as a place for public worship and the education for men for priesthood which mainly involves religious instructions, is deemed considered used for religious purposes; Moreover, a seminary is defined as a place or school where persons are instructed in theology, such as the study for priesthood. "Special Economic Zone" refers to selected areas which have the potential to be developed into agro-industrial, industrial, tourist/recreational, commercial, banking, investment and financial centers. An eco-zone may contain any or all of the following: industrial estates, export processing zones, free trade zones, and tourist recreational centers; "Socialized Housing" refers to housing programs and projects covering houses and lots or home lots only undertaken by the government or the private sector for the underprivileged and homeless citizens which shall include sites and service developments, long-term financing, liberalized terms on interest payments, and such other benefits in accordance with R.A. 7279; "Tax map" is a graphic representation of a portion of the earth's surface drawn to scale on standard size drawing material, having property lines and jurisdictional boundaries delineated showing all parcels of real property and identifying each separate real property ownership by a unique number. A tax map is also referred to as Property Identification Map; "Tax Mapping" is a highly accurate method of field operations for identifying real property units, defining property boundaries, determining actual use, and discovering undeclared properties for taxation purposes; "Tourism Development Area" refer to specific sites for tourism development located in areas identified as priorities in the national and regional tourism master plans, as well as those designated through legislation and executive issuances as tourist zones which can be developed into tourism estates or integrated resort, leisure and recreation complexes, and other tourism-related facilities; "Useful Life" is the period of time over which the property may reasonably be expected to perform the function for which it was designed or intended; "Utility" in general economic theory, is the capacity of an economic good to satisfy human desires or needs; "Valuation, Date of" the date the conclusion or opinion rendered in an appraisal is applicable and valid. The date of appraisal identifies the market conditions that existed when the appraisal was made; "Watershed" refers to a catchment area or drainage basin from which the water of a stream system is drawn; "Zoning" is the delineation/division of a municipality into functional zones where only specific land uses are allowed. It directs and regulates the use of all lands in the community in accordance with an approved or adopted land use plan for the municipality. It prescribes setback provisions, minimum lot sizes, building heights and bulk; "Zoning Ordinance" refers to a local legislation approving the development control/zoning plan and providing for the regulations and other conditions on the uses of land. SECTION 4. Appraisal and Assessment of Real Property . Appraisal of Real Property All real property, whether taxable or exempt, shall be appraised at the value prevailing in the city where the property is situated. Rules and regulations for the classification, appraisal, assessment, levy and collection of real property tax promulgated by the Department of Finance (DOF) under Local Assessment Regulations (LAR) 1-04 or the Manual on Real Property Assessment and Appraisal Operations (MRPAA), Department Order No. 37-09 or the Philippine Valuation Standard (PVS) and Department Order No. 2010-10 or the Mass Appraisal Guidebook (GN13): Supplemental to MRPAAO are hereby adopted. SECTION 5. Assessment Levels . There is hereby fixed rates of the assessments levels to be applied to the market value of real property to determine its assessed value: ASSESSMENT LEVELS SECTION 5.01. On Lands . CLASS GR-2005 GR-2014 ASSESSMENT LEVELS ASSESSMENT LEVELS Residential Land 20% 20% Agricultural Land 30% 30% Commercial Land 50% 50% Industrial Land 50% 50% Mineral Land 50% 50% Timberland 20% 20% SECTION 5.02. On Buildings and Other Structures. 1.) RESIDENTIAL BUILDINGS Fair Market Value GR-2005 GR-2014 ASSESSMENT LEVELS ASSESSMENT LEVELS Over Not Over 175,000 0% 0% 175,000 300,000 2% 5% 300,000 500,000 5% 7% 500,000 750,000 6% 9% 750,000 1,000,000 7% 10% 1,000,000 2,000,000 8% 12% 2,000,000 5,000,000 10% 15% 5,000,000 10,000,000 20% 20% 10,000,000 50% 40% 2.) AGRICULTURAL BUILDINGS Fair Market Value GR-2005 GR-2014 ASSESSMENT LEVELS ASSESSMENT LEVELS Over Not Over 300,000 25% 25% 300,000 500,000 30% 30% 500,000 750,000 35% 35% 750,000 1,000,000 40% 40% 1,000,000 2,000,000 45% 45% 2,000,000 50% 50% 3.) COMMERCIAL & INDUSTRIAL BUILDINGS Fair Market Value GR-2005 GR-2014 ASSESSMENT LEVELS ASSESSMENT LEVELS Over Not Over 300,000 30% 30% 300,000 500,000 35% 35% 500,000 750,000 40% 40% 750,000 1,000,000 50% 50% 1,000,000 2,000,000 60% 60% 2,000,000 5,000,000 70% 70% 5,000,000 10,000,000 75% 75% 10,000,000 80% 80% 4.) TIMBER Fair Market Value GR-2005 GR-2014 ASSESSMENT LEVELS ASSESSMENT LEVELS Over Not Over 300,000 45% 45% 300,000 500,000 50% 50% 500,000 750,000 55% 55% 750,000 1,000,000 60% 60% 1,000,000 2,000,000 65% 65% 2,000,000 70% 70% SECTION 5.03. On Machineries . GR-2005 GR-2014 CLASS ASSESSMENT LEVELS ASSESSMENT LEVELS Agricultural 40% 40% Residential 50% 50% Commercial 80% 80% Industrial 80% 80% SECTION 5.04. On Special Classes . The assessment levels for all lands, building, machineries and other improvements. GR-2005 GR-2014 ACTUAL USE ASSESSMENT LEVELS ASSESSMENT LEVELS Cultural 15% 15% Scientific 15% 15% Hospital 15% 15% Local Water District 10% 10% Government owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electrical power 10% 10% Recreational 15% 15% Educational 15% 15% Institutional 15% 15% SECTION 6. Assessment of Property Subjects to Back Taxes . Real property declared for the first time shall be assessed for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment: Provided, however, that such taxes shall be computed on the basis of the applicable schedule of values in force during the corresponding period. Provided further that the total tax liability shall include the current year in addition to the ten (10) years back taxes. Thus, the property shall be liable to tax payments for a minimum of eleven (11) years including the current year. aDSIHc CHAPTER III Schedule of Market Value of Urban and Agricultural Lands, Buildings and Man-Made Improvements and Machineries SECTION 7. There is hereby enacted the following schedule of unit base market value of urban and agricultural lands, buildings and man-made structures, machineries and special classes of lands for assessment purposes for the City of Sagay. SECTION 7.01. Schedule of Unit Base Market Value of Urban Lands: (Per Square Meter) RESIDENTIAL LAND Classification GR-1997 GR-2005 GR-2014 1st 330 770 1,500 2nd 280 530 1,200 3rd 260 430 900 4th 250 320 500 5th 150 250 300 COMMERCIAL LAND Classification GR-1997 GR-2005 GR-2014 1st 700 1,500 2,900 2nd 600 1,000 2,400 3rd 500 600 2,000 4th - 500 1,000 5th - 400 500 INDUSTRIAL LAND Classification GR-1997 GR-2005 GR-2014 1st 1,000 1,200 1,500 2nd 900 1,000 1,200 3rd 800 900 1,000 SECTION 7.02. Schedule of Unit Base Value of Agricultural and Timber Lands: (Per Hectare) KIND OF AGRICULTURAL LAND Sugarland GR-1997 GR-2005 GR-2014 1st Class 120,000 230,000 370,000 2nd Class 100,000 200,000 320,000 3rd Class 77,000 160,000 260,000 4th Class 58,000 130,000 210,000 5th Class 45,000 100,000 190,000 Riceland (Lowland rice with irrigation) GR-1997 GR-2005 GR-2014 1st Class 120,000 230,000 300,000 2nd Class 90,000 200,000 260,000 3rd Class 75,000 150,000 180,000 4th Class 55,000 120,000 140,000 5th Class - - 120,000 Riceland (Lowland rice without irrigation) GR-1997 GR-2005 GR-2014 1st Class 80,000 180,000 200,000 2nd Class 60,000 150,000 170,000 3rd Class 50,000 120,000 140,000 4th Class 32,000 100,000 110,000 5th Class - - 90,000 Riceland (Upland) GR-1997 GR-2005 GR-2014 1st Class 35,000 100,000 100,000 2nd Class 25,000 80,000 90,000 3rd Class 17,000 60,000 75,000 4th Class 11,000 40,000 70,000 Coconut Land (Upland) GR-1997 GR-2005 GR-2014 1st Class 70,000 100,000 140,000 2nd Class 50,000 80,000 105,000 3rd Class 35,000 60,000 80,000 4th Class 17,500 40,000 50,000 Cornland (Hybrid) GR-1997 GR-2005 GR-2014 1st Class 90,000 170,000 2nd Class 70,000 140,000 3rd Class 50,000 100,000 4th Class 40,000 70,000 Cornland (Native) GR-1997 GR-2005 GR-2014 1st Class 30,000 70,000 80,000 2nd Class 25,000 50,000 70,000 3rd Class 20,000 30,000 40,000 4th Class 13,600 20,000 30,000 Prawnpond GR-1997 GR-2005 GR-2014 1st Class (Intensive) 200,000 180,000 350,000 2nd Class (Semi-Intensive) 150,000 150,000 290,000 3rd Class (Modified Extensive) 100,000 120,000 230,000 4th Class (Extensive) 70,000 100,000 175,000 5th Class (Traditional) - 90,000 120,000 Fishpond (Bangus) GR-1997 GR-2005 GR-2014 1st Class (Intensive) 120,000 200,000 300,000 2nd Class (Semi-Intensive) 96,000 170,000 250,000 3rd Class (Modified Extensive) 72,000 130,000 200,000 4th Class (Extensive) 48,000 100,000 150,000 5th Class (Traditional) - 70,000 100,000 Fishpond (Tilapia) GR-1997 GR-2005 GR-2014 1st Class (Intensive) 190,000 270,000 2nd Class (Semi-Intensive) 165,000 215,000 3rd Class (Modified Extensive) 120,000 160,000 4th Class (Extensive) 80,000 120,000 5th Class (Traditional) - 70,000 100,000 GR-1997 GR-2005 GR-2014 Non-Productive Productive Orchard Land 200,000 50,000 120,000 Citrus Land - 20,000 185,000 Santol (Bangkok) Land - 30,000 250,000 Lanzones Land - 30,000 290,000 Marang Land - 30,000 120,000 Cacao Land - 20,000 140,000 Guava Land - 20,000 120,000 Durian Land - 20,000 320,000 Rambutan Land - 30,000 200,000 Mango Land - 50,000 275,000 Nipa Land 40,000 50,000 50,000 Others - 50,000 50,000 Bamboo Land 25,000 50,000 50,000 Firewood 20,000 20,000 20,000 Horticulture/Root Crops 20,000 20,000 20,000 Floriculture 1st Class 350,000 350,000 350,000 2nd Class 250,000 250,000 250,000 3rd Class 150,000 150,000 150,000 Ipil-Ipil/Kalawate 20,000 30,000 30,000 Pasture Land 20,000 20,000 20,000 Waste Land 20,000 20,000 20,000 Swine & Poultry Farms 200,000 250,000 250,000 Hilly, Slopes & Stoney 10,000 20,000 20,000 Timberland 1st Class 10,000,000 30,000 30,000 2nd Class 8,000,000 - - 3rd Class 5,000,000 - - Coffee Land 50,000 70,000 70,000 Salt Beds - 200,000 200,000 Mangrove 20,000 20,000 20,000 Inland Fisheries - 150,000 150,000 Livestock Breeding Farm - 500,000 500,000 Gamefowl Breeding Farm 1st Class - 750,000 750,000 2nd Class - 500,000 500,000 3rd Class - 340,000 340,000 4th Class - 220,000 220,000 5th Class - 100,000 100,000 Cotton Lands - 30,000 30,000 Ramie/Maguey Land - 20,000 20,000 Cassava Land 10,000 10,000 10,000 Banana Land 1st Class 50,000 50,000 50,000 2nd Class 40,000 40,000 40,000 3rd Class 10,000 10,000 10,000 Pineapple Land - 20,000 20,000 Tobacco Land - 50,000 50,000 TIMBERLANDS 1st Class Akle Dagang Liusin Nato Akleng-parang Dangula or Sasalit Lukinai Palosapis Afu Dao Limbayao Pagatpat Almaciga Dungon Lumbayao-bato Pahutan Almon Dungon-Late Magasusu Piagau Mahogany Duyok-duyok Makaasim Pine, Benguet Amugis Ebony Lalabunga Red Lauaan Apitong Gisok Malakadios Sangilo Aranga Gisok-gisok Malakauayan Saplungan Bagtikan Guijo Malugai Sudiang Bakan Igem Malaguijo Supa Balu Ipil Mangkono Tabao Banaba Kaburo Manggachapui Tabigui Bansalagin Kalamansanai Manggasinoro Tangile Banuyo Kalantas Maranggo Tambulian Bantikuling Kaliot Margapali Teak Batitinan Kamagong Matang-usa Tiaong Betis Kamuning Mayapis Urong Bitanghol Kulilisiau Molave White Lauaan Bitaog Lanete Narek Yakal Bulong-eta Lanutan Narig Cana-fistula Lawaan Narra 2nd Class Agoho Dita Loktob Phil. Chestnut Agoho Del Monte Kamatog Malabatino Pili Alupag Anubing Malabayabas Raintree Acacia Alupag-amo Katmon Malakatmon Taba Bagras Kamon-kalabau Oak Manggis Tamayuan Batete Kayugalu Mangkas Tanglin Batino Kubi Mapilig Tiga Bayok Lamio Marabitaog Toog Binggas Lanipau Pamitaogen Tukang-kalau 3rd Class Anayan Gemelina Malakamias Anislag Gisihan Malapinggang Talcata Antipolo Gugas Malasaging Santol Api-api Kaatoan-bangkal Malatumbaga Tonghas Balakat Kalingag Matamata Tangal Balikbikan Kalumpit Marang Talisai-gubat Balobo Kansulod Miau Tinaang-pantai Balukanag Kato Molucan sau or Taluto Bayanti Kayatau Pototan Tuai Busaing Kuling-manok Sakat Unik Bulog Lago Salakin Dalinsi Lamog Salingkugi Eucalyptos Langarai Sandit SECTION 7.03. Schedule of Unit Base Value of Mineral Lands (per Ha.). A. Metallic/Mineral Lands GR-1997 GR-2005 GR-2014 1. Patented & unpatented Mining claims, producing 87,500 87,500 87,500 2. Patented & unpatented Mining claims, non-producing 60,000 60,000 60,000 3. Patented & unpatented Placer mining claims, producing 30,000 30,000 30,000 4. Patented & unpatented Placer mining claims, non-producing 16,500 16,500 16,500 B. Non-Metallic Mineral Lands GR-1997 GR-2005 GR-2014 1. Patented & unpatented, Producing 60,000 60,000 60,000 2. Unpatented, non-producing which may be patented 20,000 20,000 20,000 3. Saltbeds, riverbeds & creeks Actually used as quarries 60,000 60,000 60,000 4. Sand and Gravel quarries 450,000 5. Filling material quarry (volcanic soil) 200,000 6. Rock Phosphate, Dolomite, Lime stone 300,000 SECTION 7.04. Schedule of Unit Base Value of Special Classes of Lands . SPECIAL CLASSES: GR-1997 GR-2005 GR-2014 Memorial Parks 1st Class 3,500/sq.m. 3,500/sq.m. 2nd Class 2,700/sq.m. 2,700/sq.m. 3rd Class 1,800/sq.m. 1,800/sq.m. RESORTS: Beach Resorts 1st Class 25/sq.m. 200/sq.m. 2nd Class - 150/sq.m. 3rd Class - 100/sq.m. Inland Resort 20/sq.m. 150/sq.m. Island Resort 15/sq.m. 250/sq.m. Riverside/Lakeside Resort 10/sq.m. 200/sq.m. Mountain Resort 5/sq.m. 200/sq.m. Golf Course 1st Class 60/sq.m. 60/sq.m. 60/sq.m. 2nd Class 40/sq.m. 40/sq.m. 40/sq.m. 3rd Class 30/sq.m. 30/sq.m. 30/sq.m. 4th Class 20/sq.m. 20/sq.m. 20/sq.m. Raw Lands 25/sq.m. 100/sq.m. 120/sq.m. Farm Lot - - 800/sq.m. Marketable Timber - 5,950/sq.m. 5,950/sq.m. SECTION 7.05. Schedule of Market Values the Different Classes of Residential, Commercial and Industrial Lands In. BARANGAY POBLACION I STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. ALONG NATIONAL HIGHWAY C-1 1,500.00 2,900.00 ROXAS AVENUE (Pob. II, Boundary to Osmea St.) C-1 1,500.00 2,900.00 QUEZON ST. ALONG MARKET MALL TO MARIA LOPEZ ST. C-1 1,500.00 2,900.00 AVANCEA ST. ALONG MARKET MALL TO TUPAZ ST. C-1 1,500.00 2,900.00 OSMEA STREET ALONG MARKET MALL C-1 1,500.00 2,900.00 ROXAS AVENUE TO SV AGUILAR STREET C-2 1,000.00 2,400.00 AVANCEA STREET TO SV AGUILAR STREET C-2 1,000.00 2,400.00 KATALBAS STREET TO OSMEA STREET C-2 1,000.00 2,400.00 COR. QUEZON-MA. LOPEZ ST. TO NATIONAL HIGHWAY C-2 1,000.00 2,400.00 S.V. AGUILAR STREET C-2 1,000.00 2,400.00 TUPAZ ST. (Along Jose B. Puey, Sr. Elem. School) C-2 1,000.00 2,400.00 ROXAS AVENUE EXTENSION R-1 770.00 1,500.00 AVANCEA STREET EXTENSION R-1 770.00 1,500.00 RECTO, NORTH, PASCUAL STS. AND SV AGUILAR EXT. R-1 770.00 1,500.00 MARIA LOPEZ EXTENSION R-1 770.00 1,500.00 TUPAZ STREET R-1 770.00 1,500.00 WEST, SOUTH, APAT-APAT STS. AND KATALBAS EXT. R-1 770.00 1,500.00 SARROMAR PHASE I R-1 770.00 1,500.00 MUNICIPAL SUBDIVISION R-2 530.00 1,200.00 CHARMAINE VILLAGE PHASE I R-2 530.00 1,200.00 CHARMAINE VILLAGE PHASE II R-3 430.00 900.00 SAGAY SUBDIVISION (Aguilar Subdivision) R-2 530.00 1,200.00 ALONG JISON ST. TO BRGY. LUNA OF SARROMAR SUBD. R-2 530.00 1,200.00 SAUDIVILLE SUBDIVISION R-3 430.00 900.00 SARROMAR SUBD. (SAGAY CENTRAL EMPLOYEES) R-3 430.00 900.00 JISON SUBDIVISION (Adjacent to Saudiville Subd.) R-3 430.00 900.00 JISON SUBDIVISION (Along Avancea Area) R-5 250.00 300.00 BARANGAY POBLACION II STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. DIVERSION ROAD I-2 1,000.00 1,200.00 ALONG NATIONAL HIGHWAY C-1 1,500.00 2,900.00 ROXAS AVENUE (Poblacion I boundary to National Highway) C-1 1,500.00 2,900.00 MARAON STREET C-1 1,500.00 2,900.00 SAN JOSE SUBDIVISION (Along Maraon St.) C-1 1,500.00 2,900.00 VILLA SALVACION (Along National Highway) C-1 1,500.00 2,900.00 VILLA ANGELA (Along Provincial Road to Brgy. Old Sagay) C-2 1,000.00 2,400.00 CUEVA STREET C-2 1,000.00 2,400.00 DURAN STREET C-2 1,000.00 2,400.00 ALFELOR STREET C-2 1,000.00 2,400.00 KATALBAS STREET C-2 1,000.00 2,400.00 NICHOLS STREET C-2 1,000.00 2,400.00 JISON STREET (Along National High School to Cabalawan) C-2 1,000.00 2,400.00 DE LA PAZ, MAGSAYSAY AND SANTAN STREETS R-1 770.00 1,500.00 JISON SUBDIVISION (At the back of Mormons Church) R-1 770.00 1,500.00 SAN JOSE SUBDIVISION R-1 770.00 1,500.00 VILLA SALVACION R-1 770.00 1,500.00 VILLA ANGELA R-1 770.00 1,500.00 RELOCATION SITE (At the back of Bus Terminal) R-2 530.00 1,200.00 JISON SUBDIVISION (PBMA) R-2 530.00 1,200.00 A.G. MARAON, JR. SUBDIVISION R-2 530.00 1,200.00 ST. MICHAEL SUBDIVISION R-2 530.00 1,200.00 JISON SUBDIVISION (Tan-ao Area) R-3 430.00 900.00 BARANGAY ANDRES BONIFACIO STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. PROVINCIAL ROAD (Along Barangay Proper) C-4 - 1,000.00 LOTS ALONG BARANGAY SITE R-4 320.00 500.00 ALONG PROVINCIAL ROAD R-4 320.00 500.00 BARANGAY BATO STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. BARANGAY ROAD GOING TO BRGY. BAVIERA I-1 1,200.00 1,500.00 PROVINCIAL ROAD (From Barangay Hall to Purok Marang) C-3 600.00 1,500.00 BARANGAY ROAD (From Provincial Road to Sagay Central Millsite) C-3 600.00 1,500.00 BARANGAY ROAD TO BRGY. CPO. HIMOGA-AN R-3 430.00 900.00 RELOCATION SITE (Purok Marang) R-3 430.00 900.00 RESIDENTIAL LOTS ADJACENT TO SAGAY CENTRAL R-3 430.00 900.00 BARANGAY BAVIERA STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. ALONG BARANGAY PROPER R-5 250.00 300.00 BARANGAY BULANON STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. BARANGAY ROAD (Along Barangay Site) C-4 - 1,000.00 STREETS ADJACENT TO ELEMENTARY SCHOOL R-4 320.00 500.00 STREETS ADJACENT TO BARANGAY SITE R-4 320.00 500.00 BARANGAY ROAD R-4 320.00 500.00 BARANGAY CPO. HIMOGA-AN STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. BARANGAY ROAD R-5 250.00 300.00 ALONG BARANGAY PROPER R-5 250.00 300.00 ALONG ELEMENTARY SCHOOL R-5 250.00 300.00 BARANGAY DIVINA COLONIA STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. ALONG BARANGAY SITE R-5 250.00 300.00 BARANGAY FABRICA STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. NATIONAL ROAD C-3 600.00 1,500.00 LOTS ADJACENT TO BARANGAY PUBLIC MARKET C-3 600.00 1,500.00 LOTS ADJACENT TO BARANGAY HALL R-4 320.00 500.00 PUROK VILLACIN 1 & 2 R-4 320.00 500.00 BARANGAY HIMOGA-AN BAYBAY STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. BARANGAY ROAD R-4 320.00 500.00 ALONG ELEMENTARY SCHOOL R-4 320.00 500.00 SITIO TUBLE (Along Barangay Road) R-5 250.00 300.00 BARANGAY LOPEZ JAENA STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. NATIONAL ROAD (Along Barangay Proper) R-4 320.00 500.00 NATIONAL ROAD (Along Sitio Cabiguhan) R-4 320.00 500.00 BARANGAY ROAD TO BARANGAY TAMILANG R-4 320.00 500.00 BARANGAY ROAD TO BARANGAY MALASIBOG R-4 320.00 500.00 BARANGAY ROAD TO SITIO PULA R-4 320.00 500.00 BARANGAY GENERAL LUNA STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. ALONG BARANGAY PROPER R-5 250.00 300.00 BARANGAY MAQUILING STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. NATIONAL ROAD (Along Barangay Site and Sitio Bago) C-4 - 1,000.00 LOTS ADJACENT TO BARANGAY HALL R-4 320.00 500.00 LOTS ADJACENT TO ELEMENTARY SCHOOL R-4 320.00 500.00 NATIONAL ROAD (Sitio Inangtan) R-4 320.00 500.00 BARANGAY MALUBON STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. ALONG BARANGAY PROPER R-5 250.00 300.00 BARANGAY MOLOCABOC STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. ALONG BARANGAY PROPER R-5 250.00 300.00 BARANGAY OLD SAGAY STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. PROVINCIAL ROAD (Along NONESCOST to City Port) C-2 1,000.00 2,400.00 CALLE RIZAL (Along Public Plaza) C-2 1,000.00 2,400.00 TAON STRAIT (Sunset Beach Resort) C-2 1,000.00 2,400.00 PROVINCIAL ROAD (Along Gidor Ice Plant to Mormons Church) R-2 530.00 1,200.00 BARANGAY ROAD GOING TO LO-OC R-2 530.00 1,200.00 STREETS ADJACENT TO ELEMENTARY SCHOOL R-2 530.00 1,200.00 JRA SUBDIVISION R-3 430.00 900.00 RESIDENTIAL LOTS IN PUROK MANZANILLA R-3 430.00 900.00 RESIDENTIAL LOTS IN SITIO BUNTOD R-3 430.00 900.00 BARANGAY PARAISO STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. NATIONAL ROAD (Along Lopez Sugar Central) I-1 1,200.00 1,500.00 NATIONAL ROAD C-2 1,000.00 2,400.00 LOTS ALONG PUBLIC MARKET C-3 600.00 1,500.00 PUROK LITTLE BAGUIO R-3 430.00 900.00 PUROK JAPAN R-3 430.00 900.00 GONZAGA-LOPEZ ENTERPRISE SUBD. (Adjacent to Commercial Area) R-3 430.00 900.00 ALONG EUSEBIO LOPEZ ELEMENTARY SCHOOL R-3 430.00 900.00 GONZAGA-LOPEZ ENTERPRISE SUBD. (Along Road Lot 126) R-3 430.00 900.00 GONZAGA-LOPEZ ENTERPRISE SUBD. (Along Road Lot 78) R-3 430.00 900.00 GONZAGA-LOPEZ ENTERPRISE SUBD. (Along Road Lot 269) R-3 430.00 900.00 GONZAGA-LOPEZ ENTERPRISE SUBD. (Along Road Lot 196) R-3 430.00 900.00 GONZAGA-LOPEZ ENTERPRISE SUBD. (Lots not classified as 3rd class) R-4 320.00 500.00 BARANGAY PLARIDEL STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. ALONG BARANGAY PROPER R-4 320.00 500.00 BARANGAY PUEY STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. ALONG BARANGAY PROPER R-5 250.00 300.00 BARANGAY RIZAL STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. HILLSDALE SUBDIVISION R-2 530.00 1,200.00 NATIONAL ROAD (Along Barangay Site) R-3 430.00 900.00 LOTS ADJACENT TO A. E M.S.E.S/SCHOOL OF THE FUTURE R-3 430.00 900.00 FORTUNEVILLE SUBDIVISION R-3 430.00 900.00 LOBIOGO SUBDIVISION (Along Kauswagan) R-3 430.00 900.00 BARANGAY SEWAHON-I STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. ALONG BARANGAY PROPER R-5 320.00 500.00 BARANGAY TABA-AO STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. ALONG BARANGAY PROPER R-5 320.00 500.00 BARANGAY TADLONG STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. ALONG BARANGAY PROPER R-5 320.00 500.00 BARANGAY VITO STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. SAN VICENTE STREET C-3 600.00 1,500.00 DUBOUZET STREET C-3 600.00 1,500.00 SAN PABLO STREET C-3 600.00 1,500.00 MARILOU HEIGHTS SUBDIVISION (BLOCK 1 & 2) C-3 600.00 1,500.00 ALEGRIA STREET C-4 - 1,000.00 SAN ROQUE STREET C-4 1,000.00 MARILOU HEIGHTS SUBDIVISION R-3 430.00 900.00 SAN NICOLAS STREET R-3 430.00 900.00 BARANGAY RAFAELA BARRERA STREET/SUBDIVISION SUB-CLASS Type GR 2005 UNIT VALUE/SQ.M. GR 2014 UNIT VALUE/SQ.M. ALONG NATIONAL HIGHWAY R-3 430.00 900.00 BARANGAY RELOCATION SITE R-4 320.00 500.00 RELOCATION SITE (Crossing Bulanon) R-4 320.00 500.00 SECTION 7.06. Schedule of Unit Base Construction Cost for Buildings and Other Structures . CLASSIFICATION GR-2005 BUV/sq.m. SUB-CLASS Type GR-2014 BUV/sq.m. SUB-CLASS Type 1. One Family Dwelling 5,230 I-A 11,340 V-A 2. Two Family Dwelling or Multiple Dwelling/Town House/Duplex Type 5,340 I-A 12,080 V-A 3. Accessoria or Row Houses/Sari-Sari Stores/Beauty Salon/Clinic/Water Refilling Station 4,170 I-A 9,720 V-A 4. Apartments/Boarding House/Motels, etc. 5,250 I-A 11,130 V-A Lodging Houses/Funeral Parlor Dormitories/Apartel - I-A 11,130 V-A 5. Garage/Quarters/Laundry/Guard House/ANNEX 4,240 I-A 6,420 V-A 6. School Buildings/ Multi-Purpose Bldgs. 4,290 I-A 9,230 V-A 7. Hotel/Hospital/Assembly Houses/Churches/Chapel 6,300 I-A 10,700 V-A 8. Bakery/Warehouse/Bodega/Storage /Hangars/Ricemill/ Shops (Mechanical, Electrical, Electronic) 4,730 - I-A I-A 6,900 6,900 V-A V-A 9. S. Markets, Shopping Centers, Restaurant, Commercial Buildings/Hardwares 5,860 I-A 11,880 V-A 10. Gymnasium/Coliseum/Convention Ctrs./Stadium/Cockpits/Covered Courts 6,100 I-A 12,000 V-A 11. Recreation Buildings/Club Houses/Bowling Lanes/Pelota Court/Pavillion/Theaters 4,720 I-A 10,530 V-A 12. Sawmill Shed/Lumber Shed/Beach Houses/Cottages/Carpark Shed/Waiting Shed 4,410 I-A 8,580 V-A Terminal Bay Area, Car Wash Shed, Lime or Quarry Shed - I-A 8,580 V-A 13. Gas Station/Gas Filing Plant 5,160 I-A 9,600 V-A 14. Swimming Pool Bathhouse 3,150 I-A 8,280 V-A 15. Factory Bldg./Industrial Bldg. 4,850 I-A 6,900 V-A 16. Office Bldgs./Banks/Condominiums/Gov't. Bldgs. (Brgy./City Hall/Hall of Justice, etc.) 6,070 I-A 11,880 V-A 17. Barn, Poultry House/Hog House/Stables Green Houses/Flying Pens - I-A - V-A 1. One Family Dwelling 4,850 I-B 9,890 V-B 2. Two Family Dwelling or Multiple Dwelling/Town House/Duplex Type 5,030 I-B 10,890 V-B 3. Accessoria or Row Houses/Sari-Sari Stores/Beauty Salon/Clinic/Water Refilling Station 3,740 I-B 8,360 V-B 4. Apartments/Boarding House/Motels, etc. 4,890 I-B 8,570 V-B Lodging Houses/Funeral Parlor Dormitories/Apartel - I-B 8,570 V-B 5. Garage/Quarters/Laundry/Guard House/ANNEX 3,950 I-B 6,220 V-B 6. School Buildings/Multi-Purpose Bldgs. 3,920 I-B 8,300 V-B 7. Hotel/Hospital/Assembly Houses/Churches/Chapel 5,830 I-B 10,100 V-B 8. Bakery/Warehouse/Bodega/Storage/Hangars/Ricemill/ Shops (Mechanical, Electrical, Electronic) 4,370 - I-B I-B 6,570 6,570 V-B V-B 9. S. Markets, Shopping Centers, Restaurant, Commercial Buildings/Hardwares 5,520 I-B 11,270 V-B 10. Gymnasium/Coliseum/Convention Ctrs./Stadium/Cockpits/Covered Courts 5,620 I-B 11,830 V-B 11. Recreation Buildings/Club Houses/Bowling Lanes/Pelota Court/Pavillion/Theaters 4,450 I-B 8,630 V-B 12. Sawmill Shed/Lumber Shed/Beach Houses/Cottages/Carpark Shed/Waiting Shed 3,940 I-B 7,950 V-B Terminal Bay Area, Car Wash Shed, Lime or Quarry Shed - I-B 7,950 V-B 13. Gas Station/Gas Filing Plant 4,810 I-B 8,400 V-B 14. Swimming Pool Bathhouse 1,870 I-B 6,150 V-B 15. Factory Bldg./Industrial Bldg. 4,480 I-B 6,570 V-B 16. Office Bldgs./Banks/Condominiums/Gov't. Bldgs. (Brgy./City Hall/Hall of Justice, etc.) 5,670 I-B 11,270 V-B 17. Barn, Poultry House/Hog House/Stables Green Houses/Flying Pens - I-B - V-B 1. One Family Dwelling 4,460 I-C 8,820 V-C 2. Two Family Dwelling or Multiple Dwelling/Town House/Duplex Type 4,750 I-C 10,190 V-C 3. Accessoria or Row Houses/Sari-Sari Stores/Beauty Salon/Clinic/Water Refilling Station 3,430 I-C 7,610 V-C 4. Apartments/Boarding House/Motels, etc. 4,520 I-C 8,390 V-C Lodging Houses/Funeral Parlor Dormitories/Apartel - I-C 8,390 V-C 5. Garage/Quarters/Laundry/Guard House/ANNEX 3,610 I-C 5,750 V-C 6. School Buildings/Multi-Purpose Bldgs. 3,610 I-C 7,640 V-C 7. Hotel/Hospital/Assembly Houses/Churches/Chapel 5,370 I-C 9,400 V-C 8. Bakery/Warehouse/Bodega/Storage/Hangars/Ricemill/ Shops (Mechanical, Electrical, Electronic) 4,060 - I-C I-C 6,120 6,120 V-C V-C 9. S. Markets, Shopping Centers, Restaurant, Commercial Buildings/Hardwares 5,180 I-C 10,170 V-C 10. Gymnasium/Coliseum/Convention Ctrs./Stadium/Cockpits/Covered Courts 5,150 I-C 10,740 V-C 11. Recreation Buildings/Club Houses/Bowling Lanes/Pelota Court/Pavillion/Theaters 4,080 I-C 8,280 V-C 12. Sawmill Shed/Lumber Shed/Beach Houses/Cottages/Carpark Shed/Waiting Shed 3,640 I-C 7,330 V-C Terminal Bay Area, Car Wash Shed, Lime or Quarry Shed - I-C 7,330 V-C 13. Gas Station/Gas Filing Plant 4,500 I-C 8,150 V-C 14. Swimming Pool Bathhouse 670 I-C 4,250 V-C 15. Factory Bldg./Industrial Bldg. 4,130 I-C 6,120 V-C 16. Office Bldgs./Banks/Condominiums/Gov't. Bldgs. (Brgy./City Hall/Hall of Justice, etc.) 5,390 I-C 10,170 V-C 17. Barn, Poultry House/Hog House/Stables Green Houses/Flying Pens - I-C - V-C CLASSIFICATION GR-2005 BUV/sq.m. SUB-CLASS Type GR-2014 BUV/sq.m. SUB-CLASS Type 1. One Family Dwelling 4,100 II-A 8,590 IV-A 2. Two Family Dwelling or Multiple Dwelling/Town House/Duplex Type 4,330 II-A 9,080 IV-A 3. Accessoria or Row Houses/Sari-Sari Stores/Beauty Salon/Clinic/Water Refilling Station 3,100 II-A 6,400 IV-A 4. Apartments/Boarding House/Motels, etc. 4,190 II-A 7,730 IV-A Lodging Houses/Funeral Parlor Dormitories/Apartel - II-A 7,730 IV-A 5. Garage/Quarters/Laundry/Guard House/ANNEX 3,140 II-A 5,220 IV-A 6. School Buildings/Multi-Purpose Bldgs. 3,290 II-A 7,120 IV-A 7. Hotel/Hospital/Assembly Houses/Churches/Chapel 4,730 II-A 9,000 IV-A 8. Bakery/Warehouse/Bodega/Storage/Hangars/Ricemill/ Shops (Mechanical, Electrical, Electronic) 3,740 - II-A II-A 5,840 5,840 IV-A IV-A 9. S. Markets, Shopping Centers, Restaurant, Commercial Buildings/Hardwares 4,730 II-A 9,690 IV-A 10. Gymnasium/Coliseum/Convention Ctrs./Stadium/Cockpits/Covered Courts 4,610 II-A 10,080 IV-A 11. Recreation Buildings/Club Houses/Bowling Lanes/Pelota Court/Pavillion/Theaters 3,630 II-A 7,730 IV-A 12. Sawmill Shed/Lumber Shed/Beach Houses/Cottages/Carpark Shed/Waiting Shed 3,380 II-A 7,050 IV-A Terminal Bay Area, Car Wash Shed, Lime or Quarry Shed - II-A 7,050 IV-A 13. Gas Station/Gas Filing Plant 4,140 II-A 8,000 IV-A 14. Swimming Pool Bathhouse 500 II-A - IV-A 15. Factory Bldg./Industrial Bldg. 3,830 II-A 5,840 IV-A 16. Office Bldgs./Banks/Condominiums/Gov't. Bldgs. (Brgy./City Hall/Hall of Justice, etc.) 4,920 II-A 9,690 IV-A 17. Barn, Poultry House/Hog House/Stables Green Houses/Flying Pens - II-A - IV-A 1. One Family Dwelling 3,800 II-B 7,620 IV-B 2. Two Family Dwelling or Multiple Dwelling/Town House/Duplex Type 3,900 II-B 8,000 IV-B 3. Accessoria or Row Houses/Sari-Sari Stores/Beauty Salon/Clinic/Water Refilling Station 2,180 II-B 5,900 IV-B 4. Apartments/Boarding House/Motels, etc. 3,870 II-B 7,640 IV-B Lodging Houses/Funeral Parlor Dormitories/Apartel - II-B 7,640 IV-B 5. Garage/Quarters/Laundry/Guard House/ANNEX 2,860 II-B 5,050 IV-B 6. School Buildings/Multi-Purpose Bldgs. 3,030 II-B 6,420 IV-B 7. Hotel/Hospital/Assembly Houses/Churches/Chapel 4,410 II-B 8,500 IV-B 8. Bakery/ Warehouse/Bodega/Storage/Hangars/Ricemill/ Shops (Mechanical, Electrical, Electronic) 3,430 - II-B II-B 5,490 5,490 IV-B IV-B 9. S. Markets, Shopping Centers, Restaurant, Commercial Buildings/Hardwares 4,390 II-B 9,080 IV-B 10. Gymnasium/Coliseum/Convention Ctrs./Stadium/Cockpits/Covered Courts 4,160 II-B 9,760 IV-B 11. Recreation Buildings/Club Houses/Bowling Lanes/Pelota Court/Pavillion/Theaters 3,240 II-B 7,640 IV-B 12. Sawmill Shed/Lumber Shed/Beach Houses/Cottages/Carpark Shed/Waiting Shed 3,130 II-B 6,650 IV-B Terminal Bay Area, Car Wash Shed, Lime or Quarry Shed - II-B 6,650 IV-B 13. Gas Station/Gas Filing Plant 3,810 II-B 7,510 IV-B 14. Swimming Pool Bathhouse - II-B - IV-B 15. Factory Bldg./Industrial Bldg. 3,510 II-B 5,490 IV-B 16. Office Bldgs./Banks/Condominiums/Gov't. Bldgs. (Brgy./City Hall/Hall of Justice, etc.) 4,560 II-B 9,080 IV-B 17. Barn, Poultry House/Hog House/Stables Green Houses/Flying Pens - II-B - IV-B 1. One Family Dwelling 3,500 II-C 7,420 III-A 2. Two Family Dwelling or Multiple Dwelling/Town House/Duplex Type 3,490 II-C 7,120 III-A 3. Accessoria or Row Houses/Sari-Sari Stores/Beauty Salon/Clinic/Water Refilling Station 2,490 II-C 5,040 III-A 4. Apartments/Boarding House/Motels, etc. 3,530 II-C 7,490 III-A Lodging Houses/Funeral Parlor Dormitories/Apartel - II-C 7,490 III-A 5. Garage/Quarters/Laundry/Guard House/ANNEX 2,600 II-C 4,500 III-A 6. School Buildings/Multi-Purpose Bldgs. 2,780 II-C 6,080 III-A 7. Hotel/Hospital/Assembly Houses/Churches/Chapel 4,170 II-C 7,900 III-A 8. Bakery/Warehouse/Bodega/Storage/Hangars/Ricemill/ Shops (Mechanical, Electrical, Electronic) 3,180 - II-C II-C 5,220 5,220 III-A III-A 9. S. Markets, Shopping Centers, Restaurant, Commercial Buildings/Hardwares 4,030 II-C 8,610 III-A 10. Gymnasium/Coliseum/Convention Ctrs./Stadium/Cockpits/Covered Courts 3,700 II-C 9,500 III-A 11. Recreation Buildings/Club Houses/Bowling Lanes/Pelota Court/Pavillion/Theaters 2,920 II-C 7,490 III-A 12. Sawmill Shed/Lumber Shed/Beach Houses/Cottages/Carpark Shed/Waiting Shed 2,870 II-C 6,420 III-A Terminal Bay Area, Car Wash Shed, Lime or Quarry Shed - II-C 6,420 III-A 13. Gas Station/Gas Filing Plant 2,410 II-C 7,100 III-A 14. Swimming Pool Bathhouse 420 II-C - III-A 15. Factory Bldg./Industrial Bldg. 3,260 II-C 5,220 III-A 16. Office Bldgs./Banks/Condominiums/Gov't. Bldgs. (Brgy./City Hall/Hall of Justice, etc.) 4,130 II-C 8,610 III-A 17. Barn, Poultry House/Hog House/Stables Green Houses/Flying Pens - II-C - III-A CLASSIFICATION GR-2005 BUV/sq.m. SUB-CLASS Type GR-2014 BUV/sq.m. SUB-CLASS Type 1. One Family Dwelling 3,190 II-D 6,460 III-B 2. Two Family Dwelling or Multiple Dwelling/Town House/Duplex Type 3,090 II-D 6,460 III-B 3. Accessoria or Row Houses/Sari-Sari Stores/Beauty Salon/Clinic/Water Refilling Station 2,210 II-D 4,710 III-B 4. Apartments/Boarding House/Motels, etc. 3,190 II-D 6,730 III-B Lodging Houses/Funeral Parlor Dormitories/Apartel - II-D 6,730 III-B 5. Garage/Quarters/Laundry/Guard House/ANNEX 2,320 II-D 3,680 III-B 6. School Buildings/Multi-Purpose Bldgs. 2,500 II-D 5,590 III-B 7. Hotel/Hospital/Assembly Houses/Churches/Chapel 3,740 II-D 7,400 III-B 8. Bakery/Warehouse/Bodega/Storage/Hangars/Ricemill/ Shops (Mechanical, Electrical, Electronic) 2,890 - II-D II-D 5,060 5,060 III-B III-B 9. S. Markets, Shopping Centers, Restaurant, Commercial Buildings/Hardwares 3,610 II-D 7,950 III-B 10. Gymnasium/Coliseum/Convention Ctrs./Stadium/Cockpits/Covered Courts 3,230 II-D 8,760 III-B 11. Recreation Buildings/Club Houses/Bowling Lanes/Pelota Court/Pavillion/Theaters 2,590 II-D 6,660 III-B 12. Sawmill Shed/Lumber Shed/Beach Houses/Cottages/Carpark Shed/Waiting Shed 2,600 II-D 6,020 III-B Terminal Bay Area, Car Wash Shed, Lime or Quarry Shed - II-D 6,020 III-B 13. Gas Station/Gas Filing Plant 2,970 II-D 6,390 III-B 14. Swimming Pool Bathhouse 300 II-D - III-B 15. Factory Bldg./Industrial Bldg. 2,960 II-D 5,060 III-B 16. Office Bldgs./Banks/Condominiums/Gov't. Bldgs. (Brgy./City Hall/Hall of Justice, etc.) 3,700 II-D 7,950 III-B 17. Barn, Poultry House/Hog House/Stables Green Houses/Flying Pens - II-D 2,500 III-B 1. One Family Dwelling 2,840 III-A 6,230 III-C 2. Two Family Dwelling or Multiple Dwelling/Town House/Duplex Type 2,720 III-A 5,720 III-C 3. Accessoria or Row Houses/Sari-Sari Stores/Beauty Salon/Clinic/Water Refilling Station 1,930 III-A 4,250 III-C 4. Apartments/Boarding House/Motels, etc. 2,850 III-A 6,170 III-C Lodging Houses/Funeral Parlor Dormitories/Apartel - III-A 6,170 III-C 5. Garage/Quarters/Laundry/Guard House/ANNEX 2,050 III-A 3,480 III-C 6. School Buildings/Multi-Purpose Bldgs. 2,240 III-A 5,300 III-C 7. Hotel/Hospital/Assembly Houses/Churches/Chapel 3,260 III-A 6,990 III-C 8. Bakery/Warehouse/Bodega/Storage/Hangars/Ricemill/ Shops (Mechanical, Electrical, Electronic) 2,310 - III-A III-A 3,950 3,950 III-C III-C 9. S. Markets, Shopping Centers, Restaurant, Commercial Buildings/Hardwares 2,820 III-A 5,960 III-C 10. Gymnasium/Coliseum/Convention Ctrs./Stadium/Cockpits/Covered Courts 2,820 III-A 7,560 III-C 11. Recreation Buildings/Club Houses/Bowling Lanes/Pelota Court/Pavillion/Theaters 2,230 III-A 6,240 III-C 12. Sawmill Shed/Lumber Shed/Beach Houses/Cottages/Carpark Shed/Waiting Shed 2,090 III-A 4,240 III-C Terminal Bay Area, Car Wash Shed, Lime or Quarry Shed - III-A 4,240 III-C 13. Gas Station/Gas Filing Plant 2,640 III-A 5,800 III-C 14. Swimming Pool Bathhouse - III-A - III-C 15. Factory Bldg./Industrial Bldg. 2,370 III-A 3,950 III-C 16. Office Bldgs./Banks/Condominiums/Gov't. Bldgs. (Brgy./City Hall/Hall of Justice, etc.) 2,890 III-A 5,960 III-C 17. Barn, Poultry House/Hog House/Stables Green Houses/Flying Pens - III-A 2,200 III-C 1. One Family Dwelling 2,470 III-B 5,260 III-D 2. Two Family Dwelling or Multiple Dwelling/Town House/Duplex Type 2,420 III-B 5,190 III-D 3. Accessoria or Row Houses/Sari-Sari Stores/Beauty Salon/Clinic/Water Refilling Station 1,660 III-B 3,270 III-D 4. Apartments/Boarding House/Motels, etc. 2,580 III-B 5,520 III-D Lodging Houses/Funeral Parlor Dormitories/Apartel - III-B 5,520 III-D 5. Garage/Quarters/Laundry/Guard House/ANNEX 1,820 III-B 3,170 III-D 6. School Buildings/Multi-Purpose Bldgs. 2,010 III-B 4,640 III-D 7. Hotel/Hospital/Assembly Houses/Churches/Chapel 2,950 III-B 6,700 III-D 8. Bakery/Warehouse/Bodega/Storage /Hangars/Ricemill/ Shops (Mechanical, Electrical, Electronic) 2,080 - III-B III-B 3,710 3,710 III-D III-D 9. S. Markets, Shopping Centers, Restaurant, Commercial Buildings/Hardwares 2,350 III-B 4,880 III-D 10. Gymnasium/Coliseum/Convention Ctrs./Stadium/Cockpits/Covered Courts 2,360 III-B 6,300 III-D 11. Recreation Buildings/Club Houses/Bowling Lanes/Pelota Court/Pavillion/Theaters 1,890 III-B 5,850 III-D 12. Sawmill Shed/Lumber Shed/Beach Houses/Cottages/Carpark Shed/Waiting Shed 1,800 III-B 3,470 III-D Terminal Bay Area, Car Wash Shed, Lime or Quarry Shed - III-B 3,470 III-D 13. Gas Station/Gas Filing Plant 2,310 III-B 4,850 III-D 14. Swimming Pool Bathhouse - III-B - III-D 15. Factory Bldg./Industrial Bldg. 2,140 III-B 3,710 III-D 16. Office Bldgs./Banks/Condominiums/Gov't. Bldgs. (Brgy./City Hall/Hall of Justice, etc.) 2,410 III-B 4,880 III-D 17. Barn, Poultry House/Hog House/Stables Green Houses/Flying Pens - III-B 1,750 III-D CLASSIFICATION GR-2005 BUV/sq.m. SUB-CLASS Type GR-2014 BUV/sq.m. SUB-CLASS Type 1. One Family Dwelling 1,930 III-C 3,720 III-E 2. Two Family Dwelling or Multiple Dwelling/Town House/Duplex Type 2,120 III-C 4,450 III-E 3. Accessoria or Row Houses/Sari-Sari Stores/Beauty Salon/Clinic/Water Refilling Station 1,370 III-C 1,860 III-E 4. Apartments/Boarding House/Motels, etc. 2,270 III-C 4,460 III-E Lodging Houses/Funeral Parlor Dormitories/Apartel - III-C 4,460 III-E 5. Garage/Quarters/Laundry/Guard House/ANNEX 1,560 III-C 2,660 III-E 6. School Buildings/Multi-Purpose Bldgs. 1,760 III-C 4,280 III-E 7. Hotel/Hospital/Assembly Houses/Churches/Chapel 2,690 III-C 5,560 III-E 8. Bakery/Warehouse/Bodega/Storage/Hangars/Ricemill/ Shops (Mechanical, Electrical, Electronic) 1,720 - III-C III-C 3,390 3,390 III-E III-E 9. S. Markets, Shopping Centers, Restaurant, Commercial Buildings/Hardwares 1,940 III-C 4,400 III-E 10. Gymnasium/Coliseum/Convention Ctrs./Stadium/Cockpits/Covered Courts 1,890 III-C 5,570 III-E 11. Recreation Buildings/Club Houses/Bowling Lanes/Pelota Court/Pavillion/Theaters 1,540 III-C 5,000 III-E 12. Sawmill Shed/Lumber Shed/Beach Houses/Cottages/Carpark Shed/Waiting Shed 1,480 III-C 3,090 III-E Terminal Bay Area, Car Wash Shed, Lime or Quarry Shed - III-C 3,090 III-E 13. Gas Station/Gas Filing Plant 1,890 III-C 3,970 III-E 14. Swimming Pool Bathhouse - III-C - III-E 15. Factory Bldg./Industrial Bldg. 1,770 III-C 3,390 III-E 16. Office Bldgs./Banks/Condominiums/Gov't. Bldgs. (Brgy./City Hall/Hall of Justice, etc.) 1,990 III-C 4,400 III-E 17. Barn, Poultry House/Hog House/Stables Green Houses/Flying Pens - III-C 1,400 III-E 1. One Family Dwelling 1,490 III-D 2,830 II-A 2. Two Family Dwelling or Multiple Dwelling/Town House/Duplex Type 1,740 III-D 3,040 II-A 3. Accessoria or Row Houses/Sari-Sari Stores/Beauty Salon/Clinic/Water Refilling Station 1,160 III-D 1,510 II-A 4. Apartments/Boarding House/Motels, etc. 1,900 III-D 2,950 II-A Lodging Houses/Funeral Parlor Dormitories/Apartel - III-D 2,950 II-A 5. Garage/Quarters/Laundry/Guard House/ANNEX 1,290 III-D 2,180 II-A 6. School Buildings/Multi-Purpose Bldgs. 1,520 III-D 3,460 II-A 7. Hotel/Hospital/Assembly Houses/Churches/Chapel 2,510 III-D 3,460 II-A 8. Bakery/Warehouse/Bodega/Storage/Hangars/Ricemill/ Shops (Mechanical, Electrical, Electronic) 1,450 - III-D III-D 2,710 2,710 II-A II-A 9. S. Markets, Shopping Centers, Restaurant, Commercial Buildings/Hardwares 1,540 III-D 3,660 II-A 10. Gymnasium/Coliseum/Convention Ctrs,/Stadium/Cockpits/Covered Courts 1,440 III-D 4,400 II-A 11. Recreation Buildings/Club Houses/Bowling Lanes/Pelota Court/Pavillion/Theaters 1,230 III-D 4,100 II-A 12. Sawmill Shed/Lumber Shed/Beach Houses/Cottages/Carpark Shed/Waiting Shed 1,050 III-D 2,550 II-A Terminal Bay Area, Car Wash Shed, Lime or Quarry Shed - III-D 2,550 II-A 13. Gas Station/Gas Filing Plant 1370 III-D 2,680 II-A 14. Swimming Pool Bathhouse - III-D - II-A 15. Factory Bldg./Industrial Bldg. 1490 III-D 2,710 II-A 16. Office Bldgs./Banks/Condominiums/Gov't. Bldgs. (Brgy./City Hall/Hall of Justice, etc.) 1580 III-D 3,660 II-A 17. Barn, Poultry House/Hog House/Stables Green Houses/Flying Pens - III-D 1,100 II-A 1. One Family Dwelling 1,200 III-E 2,040 II-B 2. Two Family Dwelling or Multiple Dwelling/Town House/Duplex Type 1,440 III-E 2,190 II-B 3. Accessoria or Row Houses/Sari-Sari Stores/Beauty Salon/Clinic/Water Refilling Station 890 III-E 1,070 II-B 4. Apartments/Boarding House/Motels, etc. 1,440 III-E 2,680 II-B Lodging Houses/Funeral Parlor Dormitories/Apartel - III-E 2,680 II-B 5. Garage/Quarters/Laundry/Guard House/ANNEX 920 III-E 1,740 II-B 6. School Buildings/Multi-Purpose Bldgs. 1,140 III-E 2,070 II-B 7. Hotel/Hospital/Assembly Houses/Churches/Chapel 1,790 III-E 2,070 II-B 8. Bakery/Warehouse/Bodega/Storage/Hangars/Ricemill/ Shops (Mechanical, Electrical, Electronic) 1,120 - III-E III-E 2,240 2,240 II-B II-B 9. S. Markets, Shopping Centers, Restaurant, Commercial Buildings/Hardwares 1,060 III-E 2,440 10. Gymnasium/Coliseum/Convention Ctrs,/Stadium/Cockpits/Covered Courts 980 III-E 3,170 II-B 11. Recreation Buildings/Club Houses/Bowling Lanes/Pelota Court/Pavillion/Theaters 910 III-E 2,940 12. Sawmill Shed/Lumber Shed/Beach Houses/Cottages/Carpark Shed/Waiting Shed 710 III-E 1,170 II-B Terminal Bay Area, Car Wash Shed, Lime or Quarry Shed - III-E 1,170 13. Gas Station/Gas Filing Plant 920 III-E 1,470 II-B 14. Swimming Pool Bathhouse - III-E - 15. Factory Bldg./Industrial Bldg. 1,160 III-E 2,240 II-B 16. Office Bldgs./Banks/Condominiums/Gov't. Bldgs. (Brgy./City Hall/Hall of Justice, etc.) 1,090 III-E 2,440 II-B 17. Barn, Poultry House/Hog House/Stables Green Houses/Flying Pens - III-E 800 II-B CLASSIFICATION GR-2005 BUV/sq.m. SUB-CLASS Type GR-2014 BUV/sq.m. SUB-CLASS Type 1. One Family Dwelling 790 IV-A 1,170 I 2. Two Family Dwelling or Multiple Dwelling/Town House/Duplex Type 700 IV-A 940 I 3. Accessoria or Row Houses/Sari-Sari Stores/Beauty Salon/Clinic/Water Refilling Station 530 IV-A 640 I 4. Apartments/Boarding House/Motels, etc. 570 IV-A 1,210 I Lodging Houses/Funeral Parlor Dormitories/Apartel - IV-A 1,210 I 5. Garage/Quarters/Laundry/Guard House/ANNEX 510 IV-A 990 I 6. School Buildings/Multi-Purpose Bldgs. 580 IV-A 1,110 I 7. Hotel/Hospital/Assembly Houses/Churches/Chapel 630 IV-A 1,110 I 8. Bakery/Warehouse/Bodega/Storage/Hangars/Ricemill/ Shops (Mechanical, Electrical, Electronic) 430 - IV-A IV-A 2,000 2,000 I I 9. S. Markets, Shopping Centers, Restaurant, Commercial Buildings/Hardwares 510 IV-A 2,000 I 10. Gymnasium/Coliseum/Convention Ctrs./Stadium/Cockpits/Covered Courts 390 IV-A 1,800 I 11. Recreation Buildings/Club Houses/Bowling Lanes/Pelota Court/Pavillion/Theaters 610 IV-A 1,300 I 12. Sawmill Shed/Lumber Shed/Beach Houses/Cottages/Carpark Shed/Waiting Shed 340 IV-A 630 I Terminal Bay Area, Car Wash Shed, Lime or Quarry Shed IV-A 630 I 13. Gas Station/Gas Filing Plant - IV-A - I 14. Swimming Pool Bathhouse - IV-A - I 15. Factory Bldg./Industrial Bldg. 440 IV-A 2,000 I 16. Office Bldgs./Banks/Condominiums/Gov't. Bldgs. (Brgy./City Hall/Hall of Justice, etc.) 530 IV-A 2,000 I 17. Barn, Poultry House/Hog House/Stables Green Houses/Flying Pens - IV-A 600 I SECTION 7.07. Extra Items and Component Parts of the Building . GR-2005 GR-2014 Base Unit Const'n. Cost Base Unit Const'n. Cost 1. Carport 30% of Base Unit Const'n. Cost 30% of Base Unit Const'n. Cost 2. Mezzanine 60% of Base Unit Const'n. Cost 60% of Base Unit Const'n. Cost 3. Porch 40% of Base Unit Const'n. Cost 40% of Base Unit Const'n. Cost 4. Balcony 45% of Base Unit Const'n. Cost 45% of Base Unit Const'n. Cost 5. Garage 45% of Base Unit Const'n. Cost 45% of Base Unit Const'n. Cost 6. Dirty Kitchen 45% of Base Unit Const'n. Cost 45% of Base Unit Const'n. Cost 7. Terrace: a) Covered 40% of Base Unit Const'n. Cost 40% of Base Unit Const'n. Cost b) Open 20% of Base Unit Const'n. Cost 20% of Base Unit Const'n. Cost 8. Deck Roof: a) Covered 40% of Base Unit Const'n. Cost 40% of Base Unit Const'n. Cost b) Open 20% of Base Unit Const'n. Cost 20% of Base Unit Const'n. Cost 9. Basement: a) Residential 120% of Base Unit Const'n. Cost 120% of Base Unit Const'n. Cost b) High Rise Bldg. 140% of Base Unit Const'n. Cost 140% of Base Unit Const'n. Cost 10. Floor Finishes: a) Marble Slabs P450.00/sq.m. P1,250.00/sq.m. b) Marble Tiles P300.00/sq.m. P500.00/sq.m. c) Crazy Cut Marbles P250.00/sq.m. P280.00/sq.m. d) Granolithic P200.00/sq.m. P250.00/sq.m. e) Narra P350.00/sq.m. P350.00/sq.m. f) Yakal P350.00/sq.m. P350.00/sq.m. g) Narra/Fancy Wood Tiles P360.00/sq.m. P380.00/sq.m. h) Ordinary Wood Tiles P230.00/sq.m. P270.00/sq.m. i) Vinyl Tiles P150.50/sq.m. P150.00/sq.m. j) Washout Pebbles P150.00/sq.m. 1. Black P150.00/sq.m. 2. Golden P200.00/sq.m. 3. Gold & Black P130.00/sq.m. k) Unglazed Tiles P200.00/sq.m. 1. Colored P300.00/sq.m. 2. White P230.00/sq.m. l) Glazed Tiles P200.00/sq.m. 1. Colored P400.00/sq.m. 2. White P250.00/sq.m. m) Rubber Tiles P200.00/sq.m. P200.00/sq.m. n) Marble Dust P150.00/sq.m. P150.00/sq.m. o) Cement Tiles P120.00/sq.m. P120.00/sq.m. 11. Wallings: a) Finishing in a, b, c, i, and j as indicated below b) Double Walling 1. Ordinary Plywood P160.00/sq.m. P220.00/sq.m. 2. Danarra Panelling P320.00/sq.m. P350.00/sq.m. c) Glazed White Tiles P220.00/sq.m. P250.00/sq.m. d) Glazed Colored Tiles P250.00/sq.m. P400.00/sq.m. e) Fancy Tiles P290.00/sq.m. P860.00/sq.m. f) Synthetic Rubble P200.00/sq.m. P200.00/sq.m. g) Bricks P250.00/sq.m. P250.00/sq.m. h) Mactan Stones P300.00/sq.m. P290.00/sq.m. i) Building Board (Hardiflex) P260.00/sq.m. P230.00/sq.m. j) Cement Bonded Board P210.00/sq.m. P200.00/sq.m. k) Green Board (Bagasse Board) P120.00/sq.m. P190.00/sq.m. 12. Special Panels: a) Doors 1. Clear Glass w/Aluminum Frame (Sliding) P1,000.00/sq.m. P1,700.00/sq.m. 2. Clear Glass w/Aluminum Frame (Ordinary) P800.00/sq.m. P1,500.00/sq.m. 3. Glass w/wooden frame P500.00/sq.m. P950.00/sq.m. 4. Tinted Glass, add P50.00/sq.m. P250.00/sq.m. 5. Roll up Door (steel) P2,000.00/sq.m. P2,000.00/sq.m. 6. Accordion (Steel) P1,400.00/sq.m. P1,400.00/sq.m. 7. Stranded Steel Door P1,000.00/sq.m. P1,000.00/sq.m. 8. Panel Door (Hardwood) P1,000.00/sq.m. P1,500.00/sq.m. b) Windows 1. Glass Jalousies P400.00/sq.m. P500.00/sq.m. 2. Clear Glass w/Aluminum Frame (Sliding) P1,000.00/sq.m. P1,700.00/sq.m. 3. Clear Glass w/Aluminum Frame (Fixed) P800.00/sq.m. P800.00/sq.m. 4. Clear Glass w/Steel Frame P600.00/sq.m. P800.00/sq.m. 5. French window w/Steel Frame P1,000.00/sq.m. P1,000.00/sq.m. 6. French window w/Wooden Frame P1,200.00/sq.m. P1,200.00/sq.m. 7. Tinted Glass for a & b, add P50.00/sq.m. P250.00/sq.m. 13. Ceiling, below concrete floor: a) Ordinary Plywood P160.00/sq.m. P220.00/sq.m. b) Luminous Ceiling P300.00/sq.m. P390.00/sq.m. c) Acoustic P280.00/sq.m. P360.00/sq.m. d) Special Finish P320.00/sq.m. P400.00/sq.m. e) Building Board (Hardiflex) P260.00/sq.m. P260.00/sq.m. f) Cement Bonded Board P210.00/sq.m. P210.00/sq.m. g) Green Board (Bagasse Board) P120.00/sq.m. P190.00/sq.m. 14. Fence: a) Wood P120.00/sq.m. P150.00/sq.m. b) CHB 10 cm thick P250.00/sq.m. P280.00/sq.m. 15 cm thick P350.00/sq.m. P380.00/sq.m. 20 cm thick P450.00/sq.m. P480.00/sq.m. c) Reinforced Concrete P600.00/sq.m. P720.00/sq.m. d) Steel Grill P450.00/sq.m. P560.00/sq.m. e) Interlink wire or Cyclone wire P65.00/sq.m. P75.00/sq.m. f) Steel Gates 1. Plain Steel Sheet P600.00/sq.m. P650.00/sq.m. 2. Plain Steel Sheet & Iron Bars P450.00/sq.m. P500.00/sq.m. 15. Special Roofings: a) Asphalt Roofing Tiles P960.00/sq.m. P1,100.00/sq.m. b) Ceramics Roofing Tiles P750.00/sq.m. P800.00/sq.m. c) Placa Romana P650.00/sq.m. P730.00/sq.m. d) Asbestos P300.00/sq.m. P350.00/sq.m. e) Econospan Roof System P1,100.00/sq.m. P1,300.00/sq.m. f) Cement Bonded Board P680.00/sq.m. P750.00/sq.m. g) Galvanized Steel Roofing P40.00/sq.m. h) Ultra-Violet Roofing P1,800.00/sq.m. i) Tegula Tiles P1,200.00/sq.m. j) Long Span Color Roof P670.00/sq.m. 16. Excess Heights: a) Residential & Commercial Add 20% to Base Unit Value for every meter in excess of three (3) meters. Add 20% to Base Unit Value for every meter in excess of three (3) meters. b) Bodega & Factory Add 15% to Base Unit Value for every meter in excess of 4.5 meters. Add 15% to Base Unit Value for every meter in excess of 4.5 meters. 17. Extra Toilet and Bath: a) Floor Area of 3.0 sq.m. more or less Ordinary Finish P16,500.00/sq.m. P16,500.00/sq.m. Special Finish P32,000.00/sq.m. P32,000.00/sq.m. b) Floor Area of more than 3.0 sq.m. more or less Ordinary Finish P25,000.00/sq.m. P25,000.00/sq.m. Special Finish P50,000.00/sq.m. P50,000.00/sq.m. 18. Foundation P800.00 x total floor area less floor area of 1st & 2nd piles driven. P800.00 x total floor area less floor area of 1st & 2nd piles driven. 19. Piles P2,200 per linear meter of pile driven. P2,200 per linear meter of pile driven. 20. Painting If the building is not painted deduct (10%) percent of the basic rate. If the building is not painted deduct (10%) percent of the basic rate. 21. Secondhand Materials If the building has used second hand materials, deduct (10%) percent of base unit value. If the building has used second hand materials, deduct (10%) percent of base unit value. SCHEDULE OF DEPRECIATION (GR 2014) I II-A II-B III-A & B III-C & D III-E IV-A IV-B V-A V-B V-C First-5 yrs. 5.2% 5.0% 5.0% 4.0% 4.0% 3.0% 2.6% 2.4% 2.2% 2.0% 1.8% Second-5 yrs. 4.6% 4.2% 4.0% 3.6% 3.5% 2.5% 2.3% 2.2% 2.0% 1.8% 1.4% Third-5 yrs. 4.0% 3.6% 3.4% 3.2% 3.0% 2.5% 2.2% 2.0% 1.7% 1.5% 1.2% Fourth-5 yrs. 3.4% 3.2% 3.0% 3.0% 2.5% 2.0% 2.0% 1.7% 1.3% 1.2% 1.0% After 20 yrs. 3.2% 3.2% 3.0% 2.5% 2.0% 2.0% 1.6% 1.4% 1.1% 1.0% 1.0% Residual 10.0% 12.0% 15.0% 20.0% 28.0% 30.0% 33.0% 35.0% 37.0% 40.0% 40.0% SECTION 7.08. Other Man-Made Structures . GR-2005 GR-2014 Base Unit Value Base Unit Value WHARVES & HARBORS A) Concrete P5,500.00/sq.m. P8,550.00/sq.m. B) Wooden P4,540.00/sq.m. P4,500.00/sq.m. BRIDGES A) 20 Tons Load Limit P9,000.00/sq.m. P14,000.00/sq.m. B) 10 Tons Load Limit P6,200.00/sq.m. P9,640.00/sq.m. SEA WALLS A) Concrete P2,300.00/sq.m. P4,860.00/sq.m. B) Riprap P1,300.00/sq.m. P2,340.00/sq.m. CAUSEWAYS, PIERS & MOORING FACILITIES P3,500.00/sq.m. P4,500.00/sq.m. WATER TANKS A) Concrete & Steel P10.00/liter P20.00/liter B) Steel tank w/Wood Framing P7.00/liter P12.00/liter WATER TREATMENT PONDS P750.00/sq.m. P980.00/sq.m. DAMS A) Terruvian Dam P1,650.00/sq.m. P3,300.00/sq.m. B) Check Dam P870.00/sq.m. P1,580.00/sq.m. IRRIGATION CANAL A) CHB P350.00/ln.m. or P140.00 sq.m. P210.00/ln.m. or P500.00 sq.m. A) RIPRAP P220.00/ln.m. or P90.00 sq.m. P130.00/ln.m. or P320.00 sq.m. A) EARTH P50.00/ln.m. or P 200.00 sq.m. P120.00/ln.m. or P240.00 sq.m. SOLAR DRYER A) Concrete * P100.00/sq.m. B) Non-Concrete * P20.00/sq.m. PAVEMENT/BASKETBALL/TENNIS COURT P100.00/sq.m. P150.00/sq.m. PAVEMENT/ROAD A) Gravel Road P70.00/sq.m. P70.00/sq.m. B) Dirt Road P20.00/sq.m. P20.00/sq.m. CONCRETE PLATFORMS A) 10 cm. thickness P320.00/sq.m. P670.00/sq.m. A) 15 cm. thickness P500.00/sq.m. P880.00/sq.m. A) 20 cm. thickness P650.00/sq.m. P1,200.00/sq.m. A) 22 cm. thickness * P1,360.00/sq.m. ASPHALT ROADS/DRIVEWAY A) 1 course P120.00/sq.m. P200.00/sq.m. A) 2 course P200.00/sq.m. P330.00/sq.m. A) 3 course P280.00/sq.m. P420.00/sq.m. TEE PEE A) Concrete P2,500.00/sq.m. A) Rubber P200.00/sq.m. A) Bamboo P90.00/sq.m. PIG PEN A) Concrete with G.I. Roofing P1,100.00/sq.m. A) Wood with Nipa Roofing P600.00/sq.m. OTHER MAN-MADE STRUCTURES ELECTRIC UTILITIES UNIT GR-2014 Concrete Pole-30ft. P10,500.00 per pole Concrete Pole-35ft. P12,500.00 per pole Concrete Pole-45ft. P20,500.00 per pole Steel Pole-30ft. P13,500.00 per pole Steel Pole-35ft. P15,750.00 per pole Steel Pole-45ft. P26,000.00 per pole Wooden Pole-30ft. P10,500.00 per pole Wooden Pole-35ft. P16,000.00 per pole Wooden Pole-45ft. P18,000.00 per pole Transformer 10 KVA P44,000.00 Transformer 15 KVA P62,000.00 Transformer 25 KVA P75,000.00 Transformer (above 25 kva) KVA P3,700.00 per kva Power Transformer KVA P1,575.00 EC-BARE ACSR #1 meter P31.00 EC-BARE ACSR #2 meter P55.00 EC-BARE ACSR #3 meter P74.50 EC-BARE ACSR #4 meter P85.50 EC-COPPER INS #1 THW meter P104.00 EC-COPPER INS #2 THW meter P69.00 EC-COPPER INS #4 THW meter P45.50 EC-COPPER INS #6 THW meter P34.00 LIGHTNING ARRESTER kv P390.00 POWER PROVIDERS UNIT GR-2014 Surge Arrester kv P2,665.00 Lightning Arrester kv P3,025.50 Capacitor Bank Control kv P4,875.00 Capacitor Voltage kv P2,925.00 Circuit Breaker kv P27,364.50 Disconnect Switch kv P5,088.25 Line Trap kv P2,000.00 Trafo Reg Panel kv P270,000.00 Current Transformer kv P4,585.00 Power Transformer KVA P1,575.00 Station Transformer KVA P4,000.00 Voltage Transformer kv P4,875.00 SECTION 7.09. Types of Building Construction. For purposes of appraisal and assessment, all buildings shall be classified or identified according to the following types: Type V Buildings shall be fire resistive. The structural elements shall be of steel, iron, concrete or masonry construction. Walls, ceiling and permanent partitions shall be of incombustible fire-resistive construction. A) Structural steel and reinforced concrete columns and beams. B) Columns, beams, walls, floors and roofs are all reinforced concrete. C) Walls are hollow blocks reinforced concrete or tile roofing. Type IV Buildings shall be of steel, iron, concrete or masonry construction. Walls, ceiling and permanent partitions shall be of incombustible fire-resistive construction: Except, that permanent non-bearing partitions of one-hour fire-resistive construction may use fire-retardant treated wood within the framing assembly. A) Concrete columns, beams and walls but wooden floor joists, flooring and roof framings and G.I. roofing; even if walls are in CHB, Kitchen and Toilet & Bath are reinforce concrete slabs. B) Concrete columns and beams but hollow block walls and G.I. roofing. Type III Buildings shall be of masonry and wood construction. Structural elements may be any of the materials permitted by the said National Building Code: Provided that the building shall be one-hour fire-resistive throughout. Exterior wall shall be of incombustible fire-resistive construction. A) Third group wooden structural framings floorings & sidings and G.I. roofing but structural members are substandard. B) Third group wooden structural framings, floorings & sidings and G.I. roofing. C) First group wooden post, girders, girts, window sills and head, apitong floor joists and roof framing, tanguile floorings & sidings and G.I. roofing. D) First group wooden structural framings, floorings & walls on the first floor, and tanguile walls on the second floor and G.I. roofing. E) First group wooden structural framings, walls and G.I. roofing. Type II Buildings shall be of wood construction with protective fire-resistant materials and one hour fire resistive throughout: Except, that permanent non-bearing partitions may use fire-retardant treated wood within the framing assembly with one hour resistivity. A) Third group wooden structural framings floorings & sidings and G.I. roofing but structural members are substandard. B) Third group wooden structural framings, floorings & sidings and G.I. roofing. Type I Buildings shall be of wood construction. The structural elements may be any of the materials permitted as follows: NIPA HOUSES and similar structures fall under this type. SECTION 7.10. Man-Made Structures. Transmission lines, transmission towers, cell sites and the likes will be considered as structures and shall be assessed like all other real properties and taxes thereon shall be paid to the local government unit where they are constructed. Transmission lines including the posts shall be appraised on the basis of its total value using the cost or income approach. Reservoirs, dams, tailing ponds, piers and wharves shall be assessed on the basis of the cost approach. Provided, however, that the cost piling on ports must be given additional consideration. Residual Value of buildings shall not be less than 20% of its Replacement/Reproduction Cost New (RCN). SECTION 8. Appraisal and Assessment of Machinery. SECTION 8.01. The market value of a brand-new machinery shall be the acquisition cost. If the machinery is second-hand, the market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. SECTION 8.02. If the machinery is imported, the market value includes freight, insurance, bank & other charges, brokerage, arrastre and handling, duties and taxes, plus cost of inland transportation. Handling and installation charges at the present site are equivalent to 30% of the acquisition cost. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rates herein fixed which forms an integral part of this ordinance. When exchange rate is not provided herein, same shall be based on rates fixed by the Central Bank. ETHIDa SECTION 8.03. Peso-Dollar Exchange Rate. YEARLY AVERAGE RATE Year Dollar Rate Year Dollar Rate 1945 2.000 1979 7.3776 1946 2.000 1980 7.5114 1947 2.000 1981 7.8997 1948 2.000 1982 8.5400 1949 2.000 1983 11.1127 1950 2.000 1984 16.6987 1951 2.000 1985 18.6073 1952 2.000 1986 20.3857 1953 2.000 1987 20.5677 1954 2.000 1988 21.0947 1955 2.000 1989 21.7355 1956 2.000 1990 24.3105 1957 2.000 1991 27.4787 1958 2.000 1992 25.5125 1959 2.000 1993 27.1198 1960 2.7330 1994 26.4172 1961 3.0000 1995 25.7144 1962 3.6575 1996 26.2157 1963 3.8998 1997 29.4707 1964 3.8999 1998 40.8931 1965 3.9010 1999 39.0890 1966 3.8955 2000 44.1938 1967 3.9152 2001 50.9927 1968 3.9159 2002 51.6036 1969 3.9192 2003 54.2033 1970 6.4350 2004 56.0399 1971 6.4317 2005 56.0855 1972 6.6765 2006 51.3143 1973 6.7563 2007 46.1484 1974 6.7879 2008 44.4746 1975 7.2479 2009 47.6372 1976 7.4402 2010 45.1097 1977 7.4028 2011 43.3100 1978 7.3674 2012 42.2300 2013 SECTION 9. Depreciation Allowance for Machinery. For purposes of assessment, a depreciation allowance shall be made for machinery at a rate not exceeding five percent (5%) of its original cost or its replacement or reproduction cost, as the case may be, for each year of use provided that the remaining value for all kinds of machinery shall be fixed at not less than twenty percent (20%) of such original, replacement or reproduction cost for as long as the machinery is useful and in operation. CHAPTER IV Miscellaneous Provisions SECTION 10. Valuation of Special Purpose Properties. Valuation of special purpose properties shall be governed by provisions of Local Assessment Regulations (LAR) 1-04 as supplemented by the Mass Appraisal Guidebook (GN 13) of the Philippine Valuation Standards (PVS) under Department Order No. 37-09 of the Department of Finance. Special purpose properties must be valued on an individual property basis. Where the property to be assessed is not the same kind as classified in the Schedule or where the value is not fixed, such property shall be valued at its market value independent of this schedule. As the rule, in the case of the urban lands not utilized for urban purposes, the value of such lands shall not be above the minimum rate provided in the schedule for a particular kind of land to be assessed, provided actual use shall be the basis of assessment. SECTION 11. Assessment of Agricultural Lands . In arriving at assessed value of a parcel of agricultural land, the following procedure shall govern: To the total base value of land and of taxable perennial plants and trees, adjustments expressed in percentage for type of road, location of property to nearest all weather road, railroad stations or landing points along seacoasts and local trading center shall be made to wit: 1. Type of road on which parcel of land is located: a. For city or national highway, make no addition or deduction. b. For other all-weather road, other than those in (a) subtract 3% of base value. c. For dirt road, subtract 6% of base value. d. For no road outlets, subtract 9% of base value. 2. Location: For distance of property to the nearest all-weather road, railroad stations, or landing points along seacoasts, and to the nearest trading center, the following are percentage adjustments or deductions from base value: Distance in Km. All-weather Roads Local Trading Center (Poblacion) 0 to 1 0% +5% Over 1 to 3 -2% 0% Over 3 to 6 -4% -2% Over 6 to 9 -6% -4% Over 9 to 12 -8% -6% Over 12 to 16 -10% -8% Over 16 to 20 -12% -10% Over 20 to 24 -14% -12% Over 24 to 30 -16% -14% Over 30 -16% Distance of property to all-weather roads, railroad station or landing points along seacoasts and to trading center shall be measured from corner of parcel of tract (in the absence of building on the parcel or tract) or from building site, to the nearest all-weather road, railroad stations or landing points along seacoasts, and local trading center. All-weather roads include national, provincial, city or barangay roads, whether concrete, asphalt, gravel or crushed rock and railroad lines which may be traversed without difficulty by motor vehicles throughout the year. The term "Local Trading Center" refers to the "Poblacion" of the City or its "arrabal" or to the sugar central nearest to the parcel or tract, where marketing is generally done or where milling of sugar or other crops as the case may be is undertaken. The principal crop planted and/or livestock, fowls, poultry raised, etc. shall be the basis of classification of agricultural lands. Lands where trees are planted shall be valued based on the kind, age, number and productivity of trees planted on them, values of which are included in the market value of the lands. While lands where poultry, livestock, fowls, etc. are raised shall be valued using the income approach. Each class shall be sub-classified on the basis of the productivity classification and/or income realized therein. Where no productivity classification is herein provided, same shall be based on classification used by the Department of Agriculture. The market value provided herein for agricultural lands where fruit bearing trees and/or livestock, poultry, fowls, etc. are planted/raised is 40% for lands and 60% for improvement rights, interests, benefits and participations on the lands. In case of the improvements on lands introduced by other than the land owner, same shall be appraised, assessed and taxed in the name of the administrator/occupant, value of which shall be based on the prescribed schedule. Agricultural lands shall be classified on the basis of the productivity classification herein fixed. Where no productivity classification is herein provided, same shall be based on classification used by the Department of Agriculture. SECTION 11.01. Productivity Classification of Agricultural Lands. Sugarland 1st Class Land which is capable of producing annually for each hectare more than 157.50 LKG of sugar. 2nd Class Land which is capable of producing 120.60 to 157.49 LKG of sugar annually for each hectare. 3rd Class Land which is capable of producing 101.60 to 120.59 LKG of sugar annually for each hectare. 4th Class Land which is capable of producing 82.55 to 101.59 LKG of sugar annually for each hectare. 5th Class Land which is capable of producing 82.54 LKG and below of sugar annually for each hectare. Riceland (Lowland rice with irrigation) 1st Class Lands capable of producing more than 165 cavans of palay annually per hectare (Accumulated harvest annually). 2nd Class Lands capable of producing 101 to 164 cavans of palay annually per hectare (Accumulated harvest annually). 3rd Class Lands capable of producing 80 to 100 cavans of palay annually per hectare (Accumulated harvest annually). 4th Class Lands capable of producing 61 to 79 cavans of palay annually per hectare (Accumulated harvest annually). 5th Class Lands capable of producing below 60 cavans of palay annually per hectare (Accumulated harvest annually). Riceland (Lowland rice without irrigation) 1st Class Lands capable of producing more than 100 cavans of palay annually per hectare (Accumulated harvest annually). 2nd Class Lands capable of producing 61 to 99 cavans of palay annually per hectare (Accumulated harvest annually). 3rd Class Lands capable of producing 51 to 60 cavans of palay annually per hectare (Accumulated harvest annually). 4th Class Lands capable of producing 41 to 50 cavans of palay annually per hectare (Accumulated harvest annually). 5th Class Lands capable of producing below 40 cavans of palay annually per hectare (Accumulated harvest annually). Riceland (Upland) 1st Class Lands capable of producing more than 60 cavans of palay annually per hectare. 2nd Class Lands capable of producing 50 to 59 cavans of palay annually per hectare. 3rd Class Lands capable of producing 40 to 49 cavans of palay annually per hectare. 4th Class Lands capable of producing below 40 cavans of palay annually per hectare. Cornland (Upland) 1st Class Lands capable of producing more than 100 cavans of corn annually per hectare. 2nd Class Lands capable of producing 65 to 99 cavans of corn annually per hectare. 3rd Class Lands capable of producing 40 to 64 cavans of corn annually per hectare. 4th Class Lands capable of producing below 40 cavans of corn annually per hectare. Coconut Land 1st Class Lands capable of producing more than 8,000 nuts annually per hectare. 2nd Class Lands capable of producing 6,000 to 7,999 nuts annually per hectare. 3rd Class Lands capable of producing 4,000 to 5,999 nuts annually per hectare. 4th Class Lands capable of producing below 4,000 nuts annually per hectare. Fishpond (Intensive) 1st Class Capable of producing annually for each hectare more than 7,000 kilograms of bangus, crabs, shrimps, etc. Fishpond (Semi-Intensive) 2nd Class Capable of producing annually for each hectare 5,830 kgs. to 6,999 kgs. of bangus, crabs, shrimps, etc. Fishpond (Modified Extensive) 3rd Class Capable of producing annually for each hectare 4,665 kgs. to 5,289 kgs. of bangus, crabs, shrimps, etc. Fishpond (Extensive) 4th Class Capable of producing annually for each hectare 3,500 kgs. to 4,664 kgs. of bangus, crabs, shrimps, etc. Fishpond (Traditional) 5th Class Capable of producing annually for each hectare below 3,500 kgs. of bangus, crabs, shrimps, etc. Mango Land Productive (1st Class) (full grown) Lands planted with mango trees for more than nine (9) years; Non-Productive Lands planted with mango trees from one (1) to nine (9) years. Santol Land Productive (1st Class) Lands planted with santol trees for more than nine (9) years; Non-Productive Lands planted with santol trees from one (1) to nine (9) years. Rambutan Land Productive Lands planted with rambutan trees for more than five (5) yrs.; Non-Productive Lands planted with rambutan trees from one (1) to five (5) years. Marang Land Productive Lands planted with marang trees for more than six (6) yrs.; Non-Productive Lands planted with marang trees from one (1) to six (6) years. Lanzones Land Productive (1st Class) Lands planted with lanzones trees for more than nine (9) years; Non-Productive Lands planted with lanzones trees from one (1) to nine (9) years. Guava Land Productive Lands planted with guava trees for more than four (4) yrs.; Non-Productive Lands planted with guava trees from one (1) to four (4) years. Citrus Land Productive Lands planted with citrus trees for more than five (5) yrs.; Non-Productive Lands planted with citrus trees from one (1) to five (5) years. Durian Land Productive Lands planted with durian trees for more than seven (7) yrs.; Non-Productive Lands planted with durian trees from one (1) to seven (7) years. Cacao Land Productive Lands planted with cacao trees for more than four (4) yrs.; Non-Productive Lands planted with cacao trees from one (1) to four (4) years. Orchard Land Productive Lands planted with fruit bearing trees other than those above-mentioned for more than seven (7) years; Non-Productive Lands planted with fruit bearing trees from one (1) to seven (7) years. SECTION 11.02. Sub-Criteria for Sub-Classification of Lands within Residential, Commercial and Industrial Areas in Sagay City. RESIDENTIAL I. FIRST CLASS Residentials land located along Quezon St.,Roxas Ave. Ext. and along National Highway and residential lands of Villa Salvacion Subd.,Villa Angela Subd.,along Maraon St.,Sagay Subd.,Jison Subd. and all residential lands adjacent to the commercial area in the City proper. cSEDTC II. SECOND CLASS Residential lands located at Mun. Subd.,Sarromar Subd.,Aguilar Subd.,Charmaine Village Phase-I, San Jose Subd.,Hillsdale Subd.,Relocation Site in Pob. II, Saudiville Subd.,St. Michael Subd. and Jison Subd. in Pob. II. III. THIRD CLASS Residential lands located in Sarromar Ext.,Charmaine Village Phase-II, Marilou Heights, JRA Subd.,Brgy. Proper in Vito, Old Sagay, Bato, Rizal, lots adjacent to the commercial area in Brgys. Paraiso, Fabrica and Rafaela Barrera. IV. FOURTH CLASS Residential lands located in Barangays Fabrica, Paraiso, Maquiling, Gen. Luna, A. Bonifacio, Lopez Jaena, Plaridel and Bulanon and Jison Subd. in Avancea St. V. FIFTH CLASS Residential lands located in Barangays Taba-ao, Him. Baybay, Cpo. Himoga-an, Malubon, Tadlong, Puey, Sewahon I and Baviera. COMMERCIAL I. FIRST CLASS Along National Highway, Roxas Avenue, commercial lots located in Quezon, Avancea, Osmea St.,San Jose Subd. and Villa Salvacion. II. SECOND CLASS Along Maraon, Pascual Sts. and some portions in Roxas Ave. Ext.,S.V. Aguilar St.,Katalbas St.,Cueva St. and E. Duran St.,along National Highway in Brgy. Paraiso and commercial lots in Brgy. Old Sagay. III. THIRD CLASS Commercial lots located in Brgys. Vito, Fabrica and Bato. IV. FOURTH CLASS Commercial lots located in Brgys. Maquiling, Bulanon, A. Bonifacio and R. Barrera. V. FIFTH CLASS Commercial lots located in Brgys. Plaridel and Himoga-an Baybay and lots used for commercial purposes in other Brgys. other than that classified as first, second, third and fourth classes. INDUSTRIAL I. FIRST CLASS Industrial lands located in Brgys. Paraiso and Bato. II. SECOND CLASS Industrial land located in Brgy. Pob. II and lots extensively used for industrial purposes with a distance of more than 15 Kms. but not more than 20 Kms. III. THIRD CLASS Lots used for industrial purposes other than that described and classified as first and second classes. SECTION 12. Assessment of Urban Lands . The following adjustment factors and percentage shall be adopted for urban lands. A standard depth of twenty (20) meters shall be used to apply the stripping method for residential lots. Corner lots and lots in urban subdivisions are not subject to stripping. Stripping (for residential lots only) other than corner lots and subdivision lots: 1st 20 meters 100% of unit base value 2nd 20 meters deduct 20% from unit base value 3rd 20 meters deduct 40% from unit base value 4th 20 meters deduct 60% from unit base value 5th 20 meters deduct 80% from unit base value Without road frontage (Interior lot) deduct % from unit base value by applying stripping method Corner Influence (Residential lots) add 20% to unit base value Commercial frontage add the product of the length of frontage in linear meter by 50% of the unit base value Presence of Squatters deduct not more than 30% from the unit base value Low or sunken areas: 1.5 meter and below deduct 10% from the unit base value Higher than 1.5 meter deduct 16% from the unit base value Blighted areas deduct not more than 30% from the unit base value With very good view add 5% to unit base value When lots are actually used other than prescribed zoning, a deduction or addition from the unit base value shall be applied. Residential to Commercial add 5% to the unit base value Residential to Industrial add 5% to the unit base value Residential to Agricultural deduct 10% from the unit base value Commercial to Agricultural deduct 10% from the unit base value Commercial to Residential deduct 5% from the unit base value Industrial to Residential deduct 5% from the unit base value Industrial to Agricultural deduct 10% from the unit base value Irregularly shaped urban lots shall be subject to deduction of not more than 20% from the unit base value. For frequently flooded areas, a reduction of not more than 30% of the base value per square meter may be allowed, a reduction of 5%,10% and 20% shall be applied from the base value fixed for lands along gravel, earth or dirt roads and proposed streets or roads and/or sections thereof subsequently constructed. Influence adjustments not mentioned above shall be applied to urban lands, provided however, it shall be in accordance with the procedures prescribed in the Philippine Valuation Standard (GN13) or Mass Appraisal Guidebook. Industrial lands shall be valued per square meter irrespective of their location to roads or streets. Vacant or Idle lands located in a purely residential area shall be classified as residential. If such land is located in purely commercial area, the same shall be classified as commercial. Mixed Residential and Commercial area, the same shall be classified according to their pre-dominant use. Urban lands shall include not only lands actually used for urban purposes but also those, which by reason of their location within contiguous urban land area, should properly be considered as such. The fact that such lands are actually used for agricultural purposes does not preclude them to be urban land, the best use to which such lands may be utilized should determine their classification as agricultural or urban lands. Lands adjacent to subdivision or residential zone; or commercial and government centers, or religious and educational institutions, due to its accessibility and potentiality, although utilized for agricultural purposes, shall be considered as SPECIAL and shall be valued based on the applicable unit value for residential, commercial, or industrial as fixed on the schedule, on a case to case basis but not lower than the value of rawland in the locality. Roads and streets in urban subdivision unless already donated and turned over to the government shall be listed separately as taxable in the name of the subdivision owner and shall be valued on the basis of the cost of cementing, asphalting and paving with gravel and sand. Such road and street shall be assessed 30% of their total estimated cost. SECTION 13. Assessment of Buildings . The market values of all buildings shall be computed on the basis of the prevailing schedule of unit base construction. In low lying areas or perennially flooded localities and in areas where adverse social and economic conditions prevail, a deduction of 15% shall be applied from the unit base and constructed cost of the type of building being appraised. This is to compensate for such differences in value of the similar types of buildings constructed in ideal and highly developed environments. SECTION 14. Appraisal of Timberland . Timberlands shall be appraised and assessed in accordance with the provisions of Presidential Decree No. 853 as amended by Presidential Decree No. 888 and as implemented under Assessment Regulations No. 3-76 dated February 9, 1976 of the Department of Finance. The principal trees planted shall be the basis of sub-classification of timberlands. Lands where trees are planted shall be valued based on the kind, age, number and productivity of trees planted on them, values of which are included market value of lands. For assessment and improvements on timberland, the schedule of market values herein prescribed shall be applied when trees are cut for commercial purposes and shall be the basis for just compensation. SDAaTC SECTION 14.01. Improvements of Timberland . PRODUCTIVITY UNIT VALUE per Bd. Ft./Cu.M. FIRST CLASS TREES: a. Age 15 & below P28.00/bd.ft. or 11,860.00/cu.m. b. Age 25 & below P32.00/bd.ft. or 13,550.00/cu.m. c. Over 25 years old P36.00/bd.ft. or 15,240.00/cu.m. SECOND CLASS TREES: a. Age 10 & below P20.00/bd.ft. or 8,470.00/cu.m. b. Age 15 & below P25.00/bd.ft. or 10,590.00/cu.m. c. Over 15 years old P30.00/bd.ft. or 12,700.00/cu.m. THIRD CLASS TREES: a. Age 7 & below P16.00/bd.ft. or 6,780.00/cu.m. b. Age 10 & below P20.00/bd.ft. or 8,470.00/cu.m. c. Over 10 years old P24.00/bd.ft. or 10,160.00/cu.m. SECTION 15. Appraisal of Mineral Lands. Mining claims covered by lease, the land surface for which no claim on ownership has been made shall be declared for taxation purposes in the name of the lessee, who shall be liable to pay the realty tax due thereon: the real property taxes due on the mining claims and land surface, shall be paid by the lessee. Both the mining claims and the land surfaces should be assessed under one (1) tax declaration. Mining claims covered by lease where the owner of the land surface is other than the lessee, shall be assessed in the name of the lessee. The land surface shall be separately assessed in the name of the landowner on the basis of the actual use thereof and real property taxes shall be paid separately by the lessee on the mining claims and by the land owners on the land surface. SECTION 16. Appraisal of Privately Owned Roads Actually Used by the Public . All privately owned roads actually used by the public shall have no value. Provided however, it shall be assessed according to their actual use for taxation purposes only. SECTION 17. Schedule of Base Unit Value for Agricultural Improvements for Payment of Just Compensation Purposes Only. Classification 2014 UNIT VALUE/Tree/Age 0-5 years 6-10 years 11-15 years 16-20 years Over 20 years Atis P50.00 P100.00 P150.00 P200.00 P250.00 Avocado P50.00 P150.00 P250.00 350.00 450.00 Bamboo Pole P25.00 P50.00 P- - - Banana Pole P25.00 P50.00 P- - Calamansi P50.00 P150.00 P- - - Chico Tree P100.00 P250.00 P500.00 800.00 1,200.00 Coconut P50.00 P150.00 P500.00 800.00 1,000.00 Guyabano P50.00 P150.00 P250.00 350.00 450.00 Mango Tree P150.00 P300.00 P700.00 1,080.00 1,680.00 Nanca Tree P100.00 P200.00 P400.00 600.00 800.00 Santol Tree P100.00 P250.00 P500.00 800.00 1,200.00 Star Apple Tree P100.00 P200.00 P300.00 400.00 500.00 Nipa P100.00 P200.00 P300.00 - - Lanzones Tree P150.00 P300.00 P700.00 1,080.00 1,680.00 Durian Tree P150.00 P500.00 P700.00 1,080.00 1,680.00 Marang Tree P150.00 P500.00 P700.00 1,080.00 1,680.00 Rambutan Tree P150.00 P300.00 P700.00 1,080.00 1,680.00 Mangosteen P150.00 P300.00 P700.00 1,000.00 1,340.00 Coffee Tree P50.00 P150.00 P250.00 - - Buyo P50.00 P150.00 P250.00 - - Guava Tree P100.00 P200.00 P300.00 - - Orange Tree P150.00 P300.00 P700.00 1,080.00 1,680.00 Cacao Tree P50.00 P150.00 P250.00 - - Buri Plant P50.00 P150.00 P500.00 800.00 1,000.00 Kapok Tree P100.00 P200.00 P300.00 400.00 500.00 Bunga Tree P100.00 P200.00 P300.00 400.00 500.00 Lima Tree P100.00 P200.00 P300.00 400.00 500.00 Kasoy P200.00 P200.00 P300.00 400.00 500.00 Others P50.00 P200.00 P150.00 200.00 250.00 SECTION 18. Imposition of Services Rendered by the Office of the City Assessor. There are hereby levied and collected fees and charges for the following services rendered by the Office of the City Assessor, respectively. SECTION 18.01. Research Fees (Retrieval of Assessment Records). There shall be charges on the following research fees for the retrieval of Assessment Records, upon special request of the taxpayer, not in the regular course of operation: GR-2014 For current year records P20.00 For Pre-War records P100.00 For previous year records P50.00 Tax Maps (per Brgy.) P60.00 SECTION 18.02. Ocular Inspection Fee upon Request of the Owner/Authorized Representative. There shall be charges on the following ocular inspection fees for Agricultural, Residential, Commercial, Industrial, Timber for Lands, Buildings, Machineries and other Man-Made Improvements per barangay, to wit: DISTRICT I Poblacion I & Poblacion II (Sagay City Proper) (2) Agricultural Lot or Bldg. P150.00 Commercial Lot or Bldg. P250.00 Residential Lot or Bldg. P200.00 Industrial Lot or Bldg. P500.00 Machineries (Comme./Resid./Indus.) P150.00 DISTRICT II Old Sagay, Taba-ao, Himoga-an Baybay, Bulanon, Plaridel, Rafaela Barrera, A. Bonifacio, Vito, Molocaboc (9) Agricultural Lot or Bldg. P400.00 Commercial Lot or Bldg. P350.00 Residential Lot or Bldg. P300.00 Industrial Lot or Bldg. P800.00 Machineries (Comme./Resid./Indus.) P300.00 DISTRICT III Rizal, Gen. Luna, Cpo. Himoga-an, Malubon, Paraiso, Fabrica, Tadlong (7) Agricultural Lot or Bldg. P400.00 Commercial Lot or Bldg. P400.00 Residential Lot or Bldg. P300.00 Industrial Lot or Bldg. P800.00 Machineries (Comme./Resid./Indus.) P300.00 DISTRICT IV Lopez Jaena, Bato, Maquiling, Puey, Baviera, Sewahon-I & Divina Colonia (7) Agricultural Lot or Bldg. P400.00 Commercial Lot or Bldg. P400.00 Residential Lot or Bldg. P300.00 Industrial Lot or Bldg. P800.00 Machineries (Comme./Resid./Indus.) P300.00 The above inspection or area field verification is conducted upon request of property owners other than that made during the General Revision period. GR-2005 GR-2014 Copy of Declaration of Real Property Value (DRPV) per RPU P20.00 P50.00 Certification of Real Property Holding or No Real Property Holding, No Improvements (Old & New Records) P20.00 P50.00 SECTION 18.03. Processing Fees . GR-2014 New Declaration P100.00 Transfer of Ownership P60.00 Subdivision (10 sub-lots & below) P200.00 (More than 10 sub-Lots) P500.00 Consolidation (10 sub-lots & below) P200.00 (More than 10 sub-Lots) P500.00 Reassessment/Reclassification P100.00 Delayed Declaration of Title P300.00 SECTION 19. Any appeal on the assessments and protest on the tax determined after the general revision shall be resolved in accordance with pertinent provisions of RA 7160 otherwise known as the Local Government Code of 1991 and its Implementing Rules and Regulations and other regulations issued by the Department of Finance in accordance with Sec. 201 of said law. SECTION 20. Repealing Clause . All ordinances, rules and regulations, or parts thereof, in conflict with or inconsistent with any provisions of this ordinance are hereby repealed or modified accordingly. acEHCD SECTION 21. Separability Clause . If for any reason or reasons, any section or provision of this ordinance shall be held to be unconstitutional or invalid, no other section or provision hereof shall be affected. SECTION 22. Effectivity . This ordinance shall take effect on January 2014. UNANIMOUSLY APPROVED. Enacted by the Sangguniang Panlungsod of the City of Sagay on its regular session dated October 10, 2013. I HEREBY CERTIFY to the correctness of the foregoing ordinance. FE JURIS S. SOBERANO Secretary to the Sanggunian ATTESTED AND CERTIFIED TO BE DULY ENACTED: NARCISO L. JAVELOSA, JR. City Vice Mayor/Presiding Officer APPROVED: ALFREDO D. MARANON, III City Mayor Date _______________