rd060 Lucena 6702

DEPARTMENT ORDER NO.
67-02
September 16, 2002
SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL

PROPERTIES IN THE CITY OF LUCENA UNDER THE JURISDICTION
OF REVENUE DISTRICT OFFICE NO. 60 (LUCENA CITY), REVENUE
REGION NO. 9 (SAN PABLO CITY) FOR INTERNAL REVENUE TAX
PURPOSES.
T O : All Internal Revenue Officers and Others Concerned.
Section 6(E) of Republic Act No. 8424, otherwise known as the "Tax
Reform Act of 1997", authorizes the Commissioner of Internal Revenue to divide
the Philippines into different zones or areas and determine for internal revenue
tax purposes, the fair market value of the real properties located in each zone
or area upon consultation with competent appraisers both from private and
public sectors.
By virtue of said authority, the Commissioner of Internal Revenue has

determined the zonal values of real properties (2nd Revision) located in the
City of Lucena under the jurisdiction of Revenue District Office No. 60
(Lucena City), Revenue Region No. 9 (San Pablo City) after public hearing
was conducted on December 12, 1997 for the purpose. This Order isissued to
implement the revised zonal values for land to be used in computing any internal
revenue tax.
In case the gross selling price or the market value as shown in the
schedule of values of the provincial or city assessors is higher than the zonal
value established herein, such values shall be used as basis for computing the
internal revenue tax.
This Order shall take effect immediately.
(Signed)
JOSE ISIDRO N. CAMACHO
Secretary of Finance
RECOMMENDED BY:
(Signed)
RENE G. BAÑEZ
Commissioner of Internal Revenue
-oOo-
DEFINITION OF TERMS:
RESIDENTIAL LAND/BUILDING PRINCIPALLY DEVOTED TO HABITATION.
COMMERCIAL LAND/BUILDING DEVOTED PRINCIPALLY TO COMMERCIAL PURPOSES
AND GENERALLY FOR THE OBJECT OF PROFIT.
INDUSTRIAL DEVOTED PRINCIPALLY TO INDUSTRY AS CAPITAL.
AGRICULTURAL DEVOTED PRINCIPALLY TO RAISING OF CROP SUCH AS RICE, CORN,
SUGARCANE, TOBACCO, ETC. OR TO PASTURING, DAIRYING, INLAND
FISHING, SALT-MAKING, AND OTHER AGRICULTURAL USES INCLUDING
TIMBERLAND AND FOREST LAND.
GENERAL PURPOSE RAWLAND, UNDEVELOPED AND UNDERDEVELOPED AREA WHICH HAS
POTENTIAL FOR DEVELOPMENT INTO RESIDENTIAL, COMMERCIAL,
INDUSTRIAL, INSTITUTIONAL, ETC. MUST NOT BE LESS THAN 5,000
SQUARE METERS.
VICINITY MEANS AN AREA, LOCALITY, NEIGHBORHOOD OR DISTRICT ABOUT,
NEAR, ADJACENT PROXIMATE OR CONTIGUOUS TO A STREET BEING
LOCATED.
CLASSIFICATION LEGEND:
CODE CLASSIFICATION CODE CLASSIFICATION

RR Residential Regular GL Government Land
CR Commercial Regular GP General Purposes
RC Residential Condominium I Industrial
CC Commercial Condominium X Institutional
APD Area for PriorityDevelopment
AGRICULTURAL LANDS
A1 Riceland Irrigated A26 Bamboo Land
A2 Riceland Unirrigated A27 Peanut Land
A3 Upland A28 Soy beans Land
A4 Coco Land A29 Grape Vineyard
A5 Citrus Land A30 Pepper Land
A6 Fishpond A31 Mineral Land
A7 Swamp A32 Non Metallic mineral Land
A8 Nipa Land A33 Coal Deposit
A9 Cotton Land A34 African Oil Land
A10 Cogon A35 Rubber Land
A11 Abaca Land A36 Forest Land / Timber Land
A12 Orchard A37 Horticultural Land
A13 Pineapple Land A38 Salt Beds
A14 Banana Land A39 Seashore
A15 Pasture Land A40 Resort
A16 Corn Land A41 Sandy/Stony
A17 Sugar Land A42 Prawn pond
A18 Tobacco Land A43 Sorghum
A19 Cacao A44 Ipil-ipil
A20 Lanzones A45 Kangkong
A21 Durian A46 Zarate
A22 Rambutan A47 Vegetable Land
A23 Mango A48 Coffee
A24 Mangrove A49 Mountainous / Hilly Areas
A25 Camote/Cassava A50 Other Agricultural Lands
RDO NO. 60 lucena city, quezon
city of lucena
PAGE 1
BARANGAY: BARANGAY I (Poblacion)
------------------------ -------------------------- ---------- ---------- ----------
STREET NAME/ CLASSI- 2nd REVISION1st REVISION
SUBDIVISION VICINITY FICATION ZV/SQ.M. ZV/SQ.M.
------------------------ -------------------------- ---------- ---------- ----------
ALLAREY ST RR 1,175.00 1,000.00
CR 2,500.00
BARCELONA ST RR 2,050.00 1,820.00
CR 3,000.00
DEL PILAR ST RR 2,050.00 1,820.00
CR 3,000.00
HERMANA FAUSTO ST RR 2,050.00 1,820.00
CR 3,000.00
OSMENA ST RR 2,050.00 1,820.00
CR 3,000.00
P. GOMEZ ST RR 1,975.00 1,350.00
CR 5,000.00
QUEZON AVENUE RR 9,325.00 8,750.00
CR 15,875.00 12,500.00
RAVANZO ST RR 1,750.00 1,625.00
CR 2,500.00
TRINIDAD ST RR 1,750.00
CR 2,500.00
ALL OTHER STREETS RR 1,440.00 1,250.00
CR 2,500.00
BARANGAY: BARANGAY II (Poblacion)

------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
BARCELONA ST RR 2,050.00 1,820.00
CR 3,000.00
C. M. RECTO RR 1,850.00 1,650.00
CR 4,000.00
ENRIQUEZ ST RR 2,425.00 2,250.00
CR 4,000.00
FAUSTA ST RR 1,955.00 1,820.00
CR 3,000.00
MERCHAN ST RR 4,875.00 4,500.00
CR 6,750.00 5,250.00
P. GOMEZ ST RR 1,975.00 1,350.00
CR 3,100.00
CR 10,425.00 3,250.00
TANDANG SORA RR 2,425.00 2,250.00
CR 4,000.00
TRINIDAD ST RR 1,575.00 1,250.00
CR 1,850.00
ALL OTHER STREETS RR 1,500.00
CR 2,500.00
city of lucena
PAGE 2
BARANGAY: BARANGAY III (Poblacion)
------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
ALLAREY ST RR 1,700.00 1,520.00
CR 3,975.00 3,750.00
CABANA ST RR 2,175.00 1,735.00
CR 5,750.00 5,250.00
GEN. LUCBAN ST (ML TAGARAO) RR 2,225.00 1,825.00
CR 7,025.00 5,775.00
M. H. DEL PILAR ST RR 1,730.00 1,580.00
CR 3,475.00 3,285.00
OSMENA ST RR 1,475.00 1,375.00
CR 2,050.00
P. GOMEZ ST RR 2,125.00 1,650.00
CR 3,300.00
P. BURGOS ST RR 1,850.00 1,720.00
CR 2,550.00
QUEZON AVENUE CR 15,800.00 12,050.00
ALL OTHER STREETS RR 1,625.00 1,565.00
CR 3,500.00
BARANGAY: BARANGAY IV (Poblacion)

------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
C.M. RECTO ST RR 1,200.00
CR 4,925.00 1,800.00
CABANA ST RR 1,200.00
CR 4,625.00 4,100.00
ENRIQUEZ ST RR 4,000.00
CR 7,225.00 6,130.00
ENVERGA ST CR 4,000.00
GENERAL LUCBAN ST RR 1,700.00
CR 6,475.00 4,220.00
MERCHAN ST RR 6,000.00
CR 8,075.00 5,850.00
P. GOMEZ ST RR 2,120.00
CR 6,075.00 5,850.00
P. BURGOS ST RR 1,200.00
CR 3,975.00 3,810.00
QUEZON AVE CR 15,200.00 11,820.00
SAN FERNANDO ST RR 1,100.00
CR 7,700.00 5,120.00
CR 2,500.00
city of lucena
PAGE 3
BARANGAY: BARANGAY V (Poblacion)
------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
ABELLANOSA ST RR 1,390.00 1,220.00
CR 1,650.00
ALLAREY ST RR 1,800.00
CR 3,600.00 3,025.00
BONIFACIO ST RR 1,800.00
CR 3,800.00 3,435.00
E. DEL PILAR ST RR 1,100.00
CR 3,725.00 3,290.00
GEN LUCBAN ST RR 1,160.00
CR 4,725.00 4,220.00
GRANJA ST RR 1,450.00
CR 4,300.00 3,435.00
JUAREZ ST RR 1,450.00
CR 4,300.00 3,435.00
MALVAR ST RR 1,125.00 965.00
CR 2,000.00
PAZ ST RR 910.00
CR 3,450.00 3,280.00
QUEZON AVE CR 14,520.00 10,500.00
RIZAL ST RR 400.00
CR 4,200.00 3,280.00
CR 3,025.00 2,885.00
city of lucena
PAGE 4
BARANGAY: BARANGAY VI (Poblacion)
------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
C.M. RECTO RR 1,925.00 1,250.00
CR 5,375.00 4,500.00
ENRIQUEZ ST RR 2,350.00 1,600.00
CR 5,875.00 4,500.00
EVANGELISTA ST RR 1,620.00
CR 5,875.00 4,500.00
JUAREZ ST RR 1,660.00
CR 5,875.00 4,500.00
MAGALLANES ST RR 1,660.00
CR 5,875.00 4,500.00
MERCHAN ST RR 2,350.00 1,600.00
CR 5,875.00 4,500.00
PAZ ST RR 2,175.00 1,250.00
CR 5,875.00 4,500.00
QUEZON AVENUE CR 15,875.00 12,500.00
RIZAL ST RR 1,425.00 1,250.00
CR 4,875.00 4,500.00
SAN FERNANDO RR 1,775.00 1,450.00
CR 6,100.00 4,000.00
ZAMORA ST RR 240.00
CR 5,875.00 4,500.00
CR 2,500.00
city of lucena
PAGE 5
BARANGAY: BARANGAY VII (Poblacion)
------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
ABELLANOSA ST RR 1,000.00 750.00
CR 2,000.00
ALLAREY ST RR 1,275.00 1,000.00
CR 3,925.00 3,750.00
BONIFACIO ST RR 1,300.00 1,025.00
CR 3,925.00 3,750.00
DEL PILAR ST RR 1,000.00 750.00
CR 2,425.00 2,250.00
EVANGELISTA ST RR 1,150.00 750.00
CR 3,975.00 3,750.00
GRANJA ST RR 1,300.00 1,025.00
CR 3,975.00 3,750.00
JUAREZ ST RR 1,300.00 1,025.00
CR 3,975.00 3,750.00
LAKANDULA ST RR 1,150.00 750.00
CR 3,975.00 3,750.00
MAGALLANES ST RR 1,150.00 750.00
CR 3,975.00 3,750.00
QUEBLAR ST RR 1,080.00 625.00
CR 6,500.00 6,500.00
QUEZON AVENUE CR 15,875.00 12,500.00
ZAMORA ST RR 1,290.00 1,025.00
CR 4,600.00 4,000.00
CR 3,000.00
city of lucena
PAGE 6
BARANGAY: BARANGAY VIII (Poblacion)
------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
ALLAREY ST RR 830.00 625.00
CR 2,000.00
BONIFACIO ST RR 830.00 625.00
CR 2,000.00
GRANJA ST RR 830.00 625.00
CR 1,400.00 1,300.00
GUINTO ST RR 850.00 650.00
CR 3,125.00 2,500.00
LAGOS ST RR 875.00 700.00
CR 1,600.00
QUEBLAR ST RR 850.00 650.00
CR 2,500.00 2,500.00
QUEZON AVENUE RR 1,275.00 750.00
CR 12,875.00 2,500.00
ROSAS ST RR 850.00 650.00
CR 2,625.00 2,150.00
ALL OTHER STREETS RR 950.00 650.00
CR 2,375.00 2,150.00
city of lucena
PAGE 7
BARANGAY: BARANGAY IX (Poblacion)
------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
C.M. RECTO ST RR 1,275.00 1,000.00
CR 3,925.00 3,750.00
DON PEREZ ST RR 1,025.00 750.00
CR 2,375.00 2,150.00
ENRIQUEZ ST RR 1,100.00 850.00
CR 3,925.00 3,750.00
EVANGELISTA ST RR 910.00
CR 3,925.00 3,750.00
GUINTO ST RR 950.00
CR 3,675.00 3,250.00
LAKANDULA ST RR 950.00
CR 3,925.00 3,750.00
MERCHAN ST RR 1,275.00 1,000.00
CR 3,925.00 3,750.00
QUEBLAR ST RR 1,025.00 750.00
CR 3,925.00 3,750.00
CR 12,790.00 7,500.00
CR 2,375.00 2,150.00
city of lucena
PAGE 8
BARANGAY: BARANGAY X (Poblacion)
------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
PANTOC SUBD RR 1,000.00
CR 3,250.00
CR 3,300.00 3,250.00
BARANGAY: BARANGAY XI (Poblacion)

------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
ENRIQUEZ ST RR 1,150.00 700.00
CR 3,000.00
FAUSTA ST RR 1,375.00 1,150.00
CR 3,000.00
MERCHAN ST RR 1,150.00 700.00
CR 3,000.00
CR 10,975.00 9,500.00
RAVANZO ST RR 1,150.00 700.00
CR 2,625.00 2,150.00
BARANGAY: BARRA
------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
ALL LOTS RR 135.00
A4 12.00 6.00
A6 16.00 8.40
BARANGAY: BOCOHAN
------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
WELMANVILLE RR 300.00
ALL OTHER LOTS RR 260.00
A4 15.00 6.00
A6 24.00 8.40
city of lucena
PAGE 9
BARANGAY: COTTA
------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
CAPITOL HOMESITE RR 750.00 750.00
QUEZON AVE EXT RR 520.00 450.00
CR 2,050.00 1,750.00
CR 430.00 300.00
BARANGAY: DALAHICAN
------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
ALL LOTS RR 300.00 295.00
A6 19.00 11.00
A40 34.00 22.50
BARANGAY: DOMOIT
------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
VILLA AUREA RR 300.00
ALL OTHER STREETS RR 260.00
CR 2,500.00
I 3,250.00
ALL LOTS A1 14.00 6.00
A4 12.00 6.00
city of lucena
PAGE 10
BARANGAY: GULANG-GULANG
------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
ANDAMAN VILLAGE RR 550.00
CAMPO SUBD RR 500.00
CAPISTRANO COMPOUND RR 600.00
CARMELITE RR 600.00
EMPLOYEES SUBD RR 920.00 750.00
NORTH EMPLOYEES SUBD RR 700.00 625.00
LA MILAGROS SUBD RR 520.00 475.00
L I C COMPOUND RR 600.00
MARILAG SUBD RR 1,475.00 850.00
ORGAS SUBD RR 550.00
REGIS COMPOUND RR 600.00
RIDGEWOOD RR 2,500.00
ST PETER SUBD RR 565.00 475.00
UNSON SUBD RR 500.00
ZABALLERO SUBD RR 500.00
CR 1,935.00 1,425.00
I 2,675.00 1,675.00
BARANGAY: IBABANG DUPAY

------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
ALPSVILLE SUBD RR 610.00 475.00
EXECUTIVE VILLAGE RR 720.00 525.00
RGR SUBD RR 720.00 525.00
UNIVERSITY VILLAGE RR 740.00 550.00
CR 2,675.00 1,900.00
I 2,760.00 1,675.00
X 2,760.00 1,675.00
A4 13.00 7.00
city of lucena
PAGE 11
BARANGAY: IBABANG IYAM
------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
STEPHEN COMPOUND RR 800.00
CR 2,420.00 1,550.00
I 2,760.00 1,675.00
A1 19.00 11.00
A4 13.00 7.00
BARANGAY: IBABANG TALIM

------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
ALL LOTS RR 175.00
A1 17.00 11.00
A4 12.00 7.00
BARANGAY: ILAYANG DUPAY

------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
ALL LOTS RR 175.00
A1 16.00 11.00
A4 12.00 7.00
BARANGAY: ILAYANG IYAM

------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
BETTER LIVING SUBD RR 1,055.00 790.00
CALMAR SUBD RR 1,200.00
LOURDES SUBD RR 905.00 700.00
MAHARLIKA SUBD RR 755.00 440.00
PLEASANTVILLE SUBD RR 905.00 700.00
PUERTO DEL MAR RR 2,000.00
ROSARIO SUBD RR 1,200.00
CR 2,325.00 730.00
I 4,500.00 1,430.00
A1 11.00 6.00
A4 11.00 6.00
city of lucena
PAGE 12
BARANGAY: ILAYANG TALIM
------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
ALL LOTS RR 135.00
A1 16.00 8.50
A4 12.00 6.00
BARANGAY: ISABANG
------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
CUESTA VERDE RR 800.00
FIRENZE SUBD RR 440.00 250.00
HERMANA FAUSTA RR 440.00 250.00
WELMANVILLE SUBD RR 440.00 250.00
CR 1,050.00 730.00
I 2,575.00 1,430.00
A1 17.00 8.50
A4 12.00 6.00
BARANGAY: MAYAO CASTILLO

------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
ALL LOTS RR 325.00 325.00
FIRENZE SUBD A1 16.00 8.50
HERMANA FAUSTA A6 26.00 17.50
BARANGAY: MAYAO CROSSING

------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
ALL LOTS RR 260.00
A1 16.00 9.50
A4 14.00 9.50
A6 25.00 16.50
city of lucena
PAGE 13
BARANGAY: MAYAO KANLURAN
------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
CALMAR SUBD RR 600.00
ALL OTHER STREETS RR 260.00
A1 16.00 9.50
A4 14.00 9.50
BARANGAY: MAYAO PARADA

------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
ALL LOTS RR 275.00
A1 16.00 11.00
A6 23.00 14.00
BARANGAY: MAYAO SILANGAN

------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
BESTLAND HOMES RR 550.00
GREEN MEADOWS SUBD RR 640.00 450.00
CR 1,990.00 1,450.00
A1 19.00 11.00
A4 13.00 7.00
BARANGAY: RANSOHAN
------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
ALL LOTS RR 275.00
A4 12.00 7.00
A6 23.00 14.00
city of lucena
PAGE 14
BARANGAY: SALINAS
------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
ALL LOTS RR 175.00
A1 17.00 11.00
A4 12.00 7.00
A6 23.00 14.00
BARANGAY: TALAO-TALAO
------------------------ -------------------------- ---------- ---------- ----------
------------------------ -------------------------- ---------- ---------- ----------
ALL LOTS RR 175.00
A4 12.00 11.00
A6 24.00 14.00
A40 29.00 14.00
================================================================================
==========
PAGE 15
CERTAIN GUIDELINES IN THE IMPLEMENTATION
OF ZONAL VALUATIONOF REAL PROPERTIES FOR
RD NO. 60-LUCENA CITY
1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL

PROPERTY.
WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUES FOR A PARTICULAR BARANGAY -
a.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION IN A

PARTICULAR STREET/SUBDIVISION IN A BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE
SAME CLASSIFICATION OF REAL PROPERTY LOCATED IN THE OTHER STREET/SUBDIVISION
WITHIN THE SAME BARANGAY OF SIMILAR CONDITIONS SHALL BE USED; AND
b.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL
PROPERTY IN ONE BARANGAY, THE ZONAL VALUE PRESCRIBED FOR THE SAME CLASS-
IFICATION OF REAL PROPERTY LOCATED IN AN ADJACENT BARANGAY OF SIMILAR CONDITIONS
SHALL BE USED.
2. PREDOMINANT USE OF PROPERTY.

a.) ALL REAL PROPERTIES, REGARDLESS OF ACTUAL USE, LOCATED IN A STREET/BARANGAY/
ZONE, THE USE OF WHCH ARE PREDOMINANTLY COMMERCIAL SHALL BE CLASSIFIED AS
"COMMERCIAL" FOR PURPOSES OF ZONAL VALUATION'
b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES LOCATED IN A STREET/

BARANGAY/ZONE, REGARDLESS OF ACTUAL USE SHALL BE CONSIDERED FOR PURPOSES
OF ZONAL VALUATION.
3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE:
IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSE IS -

a.) A CONDOMINIUM CERTIFICATE OF TITLE (CCT), THE ZONAL VALUE OF THE LAND AND THE
IMPROVEMENTS SHALL BE TREATED AS ONE; OR
b.) A TRANSFER CERTIFICATE OF TITLE (TCT), THE LAND AND IMPROVEMENT SHALL BE GIVEN
SEPARATE VALUES, I.e. ZONAL VALUE/GROSS SELLING PRICE/FAIR MARKET VALUE PER
LATEST TAX DECLARATION WHICHEVER IS HIGHER AND, IN THE ABSENCE OF ZONAL
VALUATION, PROPERTY SHALL BE VALUED PURSUANT TO RAMO 2-91.
THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED AS

COMMERCIAL AND TWENTY PERCENT (20%) OF THE ESTABLISHED VALUE SHALL BE ADDED
THERETO.
PAGE 16
4. AREAS FOR PRIORITY DEVELOPMENT (APD).
THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS

SUCH BY THE HOUSING AND LAND USE REGULATORY BOARD (HLURB). IF IT IS UTILIZED FOR
SOCIALIZED HOUSING. IT SHALL BE CERTIFIED TO AS SUCH BY THE PROPER GOVERNMENT
AGENCY SUCH AS, PRESIDENTIAL COMMISSION ON URBAN POOR (PCUP), NATIONAL HOUSING
AUTHORITY (NHA), ETC.
SECOND SALE OF LOT IDENTIFIED AS LOCATED IN THE APD SHALL NO LONGER BE VALUED
AS AN APD AND SHALL BE TREATED AS AN ORDINARY REAL PROPERTY.
5. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.
THE ZONAL VALUES ESTABLISHED HEREIN SHALL APPLY IN COMPUTING ALL INTERNAL
REVENUE TAXES (i.e. CAPITAL GAINS, CREDITABLE WITHHOLDING, ESTATE, DONOR'S, AND
DOCUMENTARY STAMP TAXES) DUE ON SALES, EXCHANGES, OR OTHER DISPOSITIONS OF REAL
PROPERTY. PROVIDED, THAT THE SAME IS HIGHER THAN (1). THE FAIR MARKET VALUE AS
SHOWN IN THE SCHEDULE OF VALUES OF THE PROVINCIAL AND CITY ASSESSORS (i.e. LATEST
TAX DECLARATION) AND (2.) THE GROSS SELLING PRICE AS SHOWN IN THE DULY NOTARIZED
DOCUMENT OF SALE OR EXCHANGE AT THE TIME OF SALE OR EXCHANGE.
PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING ESTATE

AND DONOR'S TAXES SHALL BE (1) THE FAIR MARKET VALUE AS DETERMINED BY THE COMMIS-
SIONER OF INTERNAL REVENUE (i.e. ZONAL VALUES) OR (2) THE FAIR MARKET VALUE AS SHOWN
IN THE SCHEDULE OF VALUES OF THE PROVINCIAL/CIT/MUNICIPAL ASSESSOR, WHICHEVER IS
HIGHER.

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DEPARTMENT ORDER NO.

SUBJECT: IMPLEMENTATION OF THE REVISED ZONAL VALUES OF REAL

T O : All Internal Revenue Officers and Others Concerned.

By virtue of said authority, the Commissioner of Internal Revenue has

This Order shall take effect immediately.

CODE CLASSIFICATION CODE CLASSIFICATION

RDO NO. 60 lucena city, quezon

BARANGAY: BARANGAY II (Poblacion)

BARANGAY: BARANGAY IV (Poblacion)

RDO NO. 60 lucena city, quezon

RDO NO. 60 lucena city, quezon

RDO NO. 60 lucena city, quezon

RDO NO. 60 lucena city, quezon

RDO NO. 60 lucena city, quezon

RDO NO. 60 lucena city, quezon

BARANGAY: BARANGAY XI (Poblacion)

RDO NO. 60 lucena city, quezon

RDO NO. 60 lucena city, quezon

BARANGAY: IBABANG DUPAY

RDO NO. 60 lucena city, quezon

BARANGAY: IBABANG TALIM

BARANGAY: ILAYANG DUPAY

BARANGAY: ILAYANG IYAM

RDO NO. 60 lucena city, quezon

BARANGAY: MAYAO CASTILLO

BARANGAY: MAYAO CROSSING

RDO NO. 60 lucena city, quezon

BARANGAY: MAYAO PARADA

BARANGAY: MAYAO SILANGAN

RDO NO. 60 lucena city, quezon

1. NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION OF REAL

WHERE IN THE APPROVED SCHEDULE OF ZONAL VALUES FOR A PARTICULAR BARANGAY -

a.) NO ZONAL VALUE HAS BEEN PRESCRIBED FOR A PARTICULAR CLASSIFICATION IN A

2. PREDOMINANT USE OF PROPERTY.

b.) THE PREDOMINANT USE OF OTHER CLASSIFICATION OF PROPERTIES LOCATED IN A STREET/

3. ZONAL VALUES OF CONDOMINIUM UNIT/TOWNHOUSE:

IF THE TITLE OF A PARTICULAR CONDOMINIUM UNIT/TOWNHOUSE IS -

THE GROUND FLOOR OF THE RESIDENTIAL CONDOMINIUM SHALL BE CLASSIFIED AS

THESE ARE AREAS IDENTIFIED AS AREAS FOR PRIORITY DEVELOPMENT CERTIFIED TO AS

5. ZONAL VALUE OR FMV ESTABLISHED IN THE SCHEDULE OF VALUES OF ASSESSORS.

PROVIDED, HOWEVER, THAT THE VALUE OF PROPERTY TO BE USED IN COMPUTING ESTATE

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