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Republic of the Philippines
Tanggapan ng Sangguniang Panlungsod
City Hall, City of Mandaue
PROPOSED ORDINANCE NO.____________
vvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvvv
AN ORDINANCE APPROVING THE SCHEDULE OF FAIR MARKET VALUE OF ALL
REAL PROPERTY INCLUDING OTHER STRUCTURES AS THE BASIS OF THE GENERAL
REVISION OF REAL PROPERTY ASSESSMENTS IN THE CITY OF MANDAUE IN
ACCORDANCE WITH R.A. 7160 OTHERWISE KNOWN AS THE LOCAL GOVERNMENT
CODE OF 1991 AND TO TAKE EFFECT DURING THE FISCAL YEAR 2012.
Be it enacted by the Sangguniang Panlungsod of the City of Mandaue, that:
Section 1. - Title - The title of this Ordinance shall be known as : An Ordinance Approving the
Schedule of Fair Market Value of All Real Property Including Other structures and agricultural
plants as the basis of the General Revision of Real Property Assessments in the City of Mandaue
in accordance with R.A. 7160, otherwise known as the Local Government Code of 1991, and to
take effect during the Fiscal Year 2012.
Section 2. - This Schedule of Fair Market Value of Real Property including other structures shall
be the basis of the general revision of assessments and property classification within the territorial
jurisdiction of the City of Mandaue for the General Revision Year 2011 and thereafter unless amended
or repealed.
Section 3. - Pursuant to Section 212 of Republic Act No. 7160, otherwise known as the Local
Government Code of 1991 and its Implementing Rules and Regulations, the following Schedule of Fair
Market Values (Schedule of Base Unit Values for Lands, and Schedule of Base Unit Construction Cost
for Buildings and other Structures) are hereby prescribed as the basis for the classification, appraisal
and assessment of real properties located in the City of Mandaue, in connection with the_____ General
Revision of Real Property Assessment and Classification mandated under Section 219 of the same code.
(01)
3.1: Schedule of Base Unit Market Value for Lands
A. RESIDENTIAL SUB- CLASSIFICATION BUMV
1ST
Class R-1 8,000.00
Interior Lot-Car Access 6,750.00
Alley 4,500.00
2nd
Class R-2 7,000.00
Interior Lot-Car Access 6,000.00
Alley 4,000.00
3rd
Class R-3 6,500.00
Interior Lot-Car Access 5,250.00
Alley 3,500.00
4th
Class R-4 6,000.00
Interior Lot-Car Access 4,500.00
Alley 3,000.00
5th
Class R-5 5,500.00
Interior Lot-Car Access 4,000.00
Alley 2,750.00
6th
Class R-6 5,000.00
Interior Lot-Car Access 3,500.00
Alley 2,500.00
7th
Class R-7 4,500.00
Interior Lot-Car Access 3,250.00
Alley 2,250.00
8th
Class R-8 4,000.00
Interior Lot-Car Access 3,000.00
Alley 2,000.00
9th
Class R-9 3,500.00
Interior Lot-Car Access 2,750.00
Alley 1,750.00
10th
Class R-10 3,000.00
Interior Lot-Car Access 2,250.00
Alley 1,500.00
11th
Class R-11 2,500.00
Interior Lot-Car Access 1,750.00
Alley 1,250.00
12th
Class R-12 2,000.00
Interior Lot-Car Access 1,500.00
Alley 1,000.00
(02)
B. COMMERCIAL
1st Class C-1 16,000.00
2nd
Class C-2 14,000.00
3rd
Class C-3 12,000.00
4th Class C-4 10,000.00
5th Class C-5 8,000.00
6th Class C-6 7,000.00
7th Class C-7 6,000.00
8th Class C-8 5,000.00
9th Class C-9 3,500.00
10th Class C-10 2,500.00
C. INDUSTRIAL
1st Class I-1 14,000.00
2nd
Class I-2 12,000.00
3rd
Class I-3 10,000.00
4th Class I-4 8,000.00
5th Class I-5 7,000.00
6th Class I-6 6,000.00
7th Class I-7 5,000.00
8th Class I-8 3,500.00
9th Class I-9 2,500.00
10th Class I-10 2,000.00
(03)
D: Schedule of Base Unit Market Values for Agricultural Lands, Perennial Plants and Fruit
Bearing Trees
Agricultural Land (per Hectare)
KINDS OF LAND BASE UNIT MARKET VALUE (Per Hectare)
Sugar Land 800,000.00
Rice Land 800,000.00
Corn Land 800,000.00
Coconut Land 700,000.00
Bamboo Land 700,000.00
Orchard Land 700,000.00
Mangrove, & Nipa Land 600,000.00
Fishpond & Saltbed 650,000.00
Banana Land ` 700,000.00
E: Perennial Plants
KIND CLASS AND BASE UNIT MARKET VALUE
1st 2
nd 3
rd 4
th
A. PERENNIAL PLANTS
Banana, per hill
Pineapple, per hill
70
60
50
40
30
30
-
B. FRUIT BEARING TREES
Citrus a) Lemon
b) Sampaloc
Coconut
Coffee
Cacao
Atis
Avocado
Breadfruit(Rimas/Calamansi)
Caimito
Camias (iba)
Chico
Duhat
Guyabano
Guavas (bayabas)
Gumian
Lanzones
Macopa
Mango a) Payo
b) Carabao
Mangosteen
Nangka (Jackfruit)
Pepper, Black
Pili
Pomelo (Suha/Lukban)
Sampaloc
Santol
Sineguelas
Tambis
Tiesa (Chiesa)
Casoy (Cashew)
270
610
440
300
400
210
160
210
300
160
340
160
160
160
340
340
160
160
340
160
210
160
340
210
160
210
210
160
160
160
210
500
370
240
300
160
130
160
160
130
270
130
130
130
270
270
130
130
270
130
160
130
270
160
130
160
160
130
130
130
130
300
270
100
130
100
90
100
130
90
160
90
90
100
160
160
90
90
160
90
100
90
160
100
90
100
100
90
90
90
100
240
210
60
100
90
60
90
90
60
130
60
60
60
130
130
60
60
130
60
90
60
130
90
60
90
90
60
60
60
(04)
Section 3.2: ASSESSMENT LEVEL FOR LAND:
CLASS ASSESSMENT LEVEL
RESIDENTIAL 1%
COMMERCIAL 3%
INDUSTRIAL 3%
AGRICULTURAL 15%
(05)
Section 3.3: Schedule of Base Unit Market Value for all Residential, Commercial & Industrial
Lands by Classification and by barangays;
SCHEDULE OF MARKET VALUES FOR LAND
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
ALANG-ALANG (001):
F. MENDOZA ST. P. Burgos St to J. Briones St. C-5 8,000.00
(Formerly San Antonio St.) I-5 7,000.00
R-3 6,500.00
Interior Lots w/car access R-3ca 5,250.00
w/Alley R-3a 3,500.00
P. BURGOS ST. F. Mendoza St. to M. Sanchez St. C-6 7,000.00
I-6 6,000.00
R-6 5,000.00
Interior Lots w/car access R-6ca 3,500.00
w/Alley R-6a 2,500.00
M. Sanchez St. to A.C. Cortes Avenue C-4 10,000.00
I-4 8,000.00
R-2 7,000.00
Interior Lots w/car access R-2ca 6,000.00
w/Alley R-2a 4,000.00
MARCIANO CUIZON ST. A.C. Cortes Avenue to Gerardo Ouano St. C-4 10,000.00
(Formerly part of P. Burgos St.) I-4 8,000.00
R-2 7,000.00
Interior Lots w/car access R-2ca 6,000.00
w/Alley R-2a 4,000.00
MARCIANO CUIZON ST. G. Ouano St. to M. Fernan St. C-5 8,000.00
I-5 7,000.00
R-3 6,500.00
Interior Lots w/car access R-3ca 5,250.00
w/Alley R-3a 3,500.00
M. SANCHEZ ST. from P. Burgos St. to J. Briones St. C-5 8,000.00
I-5 7,000.00
R-3 6,500.00
Interior lots –Car Access R-3ca 5,250.00
-Alley R-3a 3,500.00
A.C. CORTES AVENUE from boundary of barangay Ibabao to C-2 14,000.00
Plaridel St. I-2 12,000.00
R-1 8,000.00
Interior lots –Car Access R-1ca 6,750.00
-Alley R-1a 4,500.00
GERARDO OUANO ST. M. Cuizon St. to Plaridel St. C-5 8,000.00
I-5 7,000.00
R-5 5,500.00
Interior lots –Car Access R-5ca 4,000.00
-Alley R-5a 2,750.00
R. COLINA ST. from boundary point of barangay Ibabao to C-6 7,000.00
M. Cuizon St. I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
(06)
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
M. FERNAN ST. from boundary point of barangay Ibabao to C-3 12,000.00
(U.N. Avenue) Plaridel St. I-3 10,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
J. BRIONES ST. from F. Mendoza St. A.C. Cortes Avenue C-3 12,000.00
(formerly Plaridel St.) I-3 10,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
PLARIDEL ST. from A.C. Cortes Avenue to M. Fernan St. C-4 10,000.00
I-4 8,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
M. fernan St. to Butuanon River C-5 8,000.00
I-5 7,000.00
R-3 6,500.00
Interior lots –Car Access R-3ca 5,250.00
-Alley R-3a 3,500.00
(07)
BARANGAY BAKILID (002):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
M.C. BRIONES ST. from boundary point of brgy. Tipolo to C-1 16,000.00
L. Jayme St. I-1 14,000.00
R-1 8,000.00
Interior Lots –Car Access R-1ca 6,750.00.
-Alley R-1a 4,500.00
A.S. FORTUNA ST. from boundary point of Brgy. Banilad to C-2 14,000.00
M.C. Briones St.(National Highway) I-2 12,000.00
R-1 8,000.00
Interior lots –Car Access R-1ca 6,750.00
-Alley R-1a 4,500.00
L. JAYME ST. from M.C. Briones St. to V. Albaño St. C-5 8,000.00
I-5 7,000.00
R-4 6,000.00
Interior lots –Car Access R-4ca 4,500.00
-Alley R-4a 3,000.00
From V. Albaño St. to boundary of brgy. C-6 7,000.00
Casuntingan I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
V. ALBAÑO ST. from A.S. Fortuna St., to L. Jayme St. C-6 7,000.00
I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
ANICETO SENO ST. from boundary of Casuntingan to A.S. C-6 7,000.00
Fortuna St. I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
BAKILID-CASUNTINGAN ROAD from Aniceto Seno St. to L. Jayme St C-6 7,000.00
I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
E.V. ESPINA ST. from boundary of Tipolo to A. Seno St. C-5 8,000.00
I-5 7,000.00
R-5 5,500.00
Interior lots –Car Access R-5ca 4,000.00
-Alley R-5a 2,750.00
(08)
BARANGAY BANILAD (003):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
A.S. FORTUNA ST. from boundary of brgy Bakilid to Cebu City C-2 14,000.00
I-2 12,000.00
R-1 8,000.00
Interior lots –Car Access R-1ca 6,750.00
-Alley R-1a 4,500.00
HERNAN CORTES ST. from boundary of brgy. Tipolo to E, Espina St. C-4 10,000.00
I-4 8,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
From E.Espina St. to A.S. Fortuna St. C-4 10,000.00
I-4 8,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
HERNAN CORTES ST. from A. S. Fortuna St to boundary of C-4 10,000.00
Cabancalan I-4 8,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
E.V. ESPINA ST. Boundary of brgy. Bakilid to H. Cortes St. C-5 8,000.00
I-5 7,000.00
R-5 5,500.00
Interior lots –Car Access R-5ca 4,000.00
-Alley R-5a 2,750.00
H. Cortes St. to Sitio Orel (E, Espina Ext.) C-6 7,000.00
I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
ANECITO SENO ST. H. Cortes St. to boundary of brgy. Bakilid C-6 7,000.00
I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
P. REMEDIO ST. A.S. Fortuna St. to boundary of brgy. C-7 6,000.00
Cabancalan I-7 5,000.00
R-7 4,500.00
Interior lots –Car Access R-7ca 3,250.00
-Alley R-7a 2,250.00
TALAMBAN Access, adjacent to Sto Niño Village Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
M.L. QUEZON ST. Access Road Interior lots –Car Access R-7ca 3,250.00
-Alley R-7a 2,250.00
STO NIÑO VILLAGE R-2 7,000.00
HOLY FAMILY VILLAGE R-3 6,500.00
EL DORADO SUBD. R-4 6,000.00
LORD OF MERCY SUBD. R-4 6,000.00
GREEN PLAINS SUBD. R-4 6,000.00
MANGO GREEN SUBD. R-4 6,000.00
ST. MARTIN SUBD. R-4 6,000.00
ALBAÑO SUBD. R-4 6,000.00
FLORIMER SUBD. R-7 4,500.00
HIDDEN HOMES R-7 4,500.00
ALL OTHER SUBDIVISIONS R-8 4,000.00
(09)
BARANGAY BASAK (004):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
JOSE RIZAL ST. E. Llenes St. to corner of H. Abellana St C-3 12,000.00
(National Highway) (Basak Elementary School) I-3 10,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
P. SANCHEZ ST. Jose Rizal St (National Highway) to boundary of C-7 6,000.00
(Pagsabungan Road) Barangay of Pagsabungan I-7 5,000.00
R-9 3,500.00
Interior lots –Car Access R-9ca 2,750.00
-Alley R-9a 1,750.00
PALM HILLS ROAD Jose Rizal St (National Highway) to boundary of C-7 6,000.00
Barangay of Labogon I-7 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R-8a 2,000.00
J. ALINSUG ST. Jose Rizal St (National Highway) to DECA C-7 6,000.00
Homes subdivision I-7 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R-8a 2,000.00
H. ABELLANA ST. Jose Rizal St (National Highway) to DECA C-7 6,000.00
Homes subdivision I-7 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R-8a 2,000.00
H. ABELLANA ST. EXTENSION H. Abellana St to boundary of barangay C-8 5,000.00
Pagsabungan I-8 3,500.00
R-10 3,000.00
Interior lots –Car Access R-10ca 2,250.00
-Alley R-10a 1,500.00
E. LLENES ST. Jose Rizal St (National Highway) to boundary of C-6 7,000.00
Barangay Labogon I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
PALM HILLS SUBDIVISION R-7 4,500.00
CONSUELO VILLAGE R-7 4,500.00
RAJAH OWN HOMES (Cebu Countryside Subd.) R-7 4,500.00
SAN MIGUEL VILLAGE R-8 4,000.00
(10)
BARANGAY CABANCALAN (005):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
M. L. QUEZON ST. H. Cortes St. to Cebu City boundary C-4 10,000.00
I-4 8,000.00
R-3 6,500.00
Interior lots –Car Access R-3ca 5,250.00
-Alley R-3a 3,500.00
ELIAS CORTES ST. M. L. Quezon St. to corner Aguirre St. C-7 6,000.00
I-7 5,000.00
R-9 3,500.00
Interior lots –Car Access R-9ca 2,750.00
-Alley R-9a 1,750.00
From Aguirre St. to Butuanon River C-8 5,000.00
I-8 3,500.00
R-10 3,000.00
Interior lots –Car Access R-10ca 2,250.00
-Alley R-10a 1,500.00
HERNAN CORTES ST. M. L. Quezon St. to boundary of barangay C-4 10,000.00
Banilad I-4 8,000.00
R-3 6,500.00
Interior lots –Car Access R-3ca 5,250.00
-Alley R-3a 3,500.00
TREASURE ISLAND ROAD Elias Cortes St. to Canduman Road (Butuanon C-8 5,000.00
River) I-8 3,500.00
R-10 3,000.00
Interior lots –Car Access R-10ca 2,250.00
-Alley R-10a 1,500.00
AGUIRRE ST. M. L. Quezon St. to Elias Cortes St C-7 6,000.00
I-7 5,000.00
R-9 3,500.00
Interior lots –Car Access R-9ca 2,750.00
-Alley R-9a 1,750.00
P. REMEDIO ST. M. L. Quezon St. to boundary of barangay C-7 6,000.00
Banilad I-7 5,000.00
R-7 4,500.00
Interior lots –Car Access R-7ca 3,250.00
-Alley R-7a 2,250.00
NORTHTOWN HOMES SUBD. R-1 8,000.00
GARDEN RIDGE SUBD. R-2 7,000.00
AGRO-MACRO SUBD. R-3 6,500.00
HIDDEN HOMES SUBD. R-7 4,500.00
(11)
BARANGAY CAMBARO (006):
A.C. CORTES AVENUE Corner of Plaridel St. to boundary of barangay C-2 14,000.00
Looc I-2 12,000.00
R-1 8,000.00
Interior lots –Car Access R-1ca 6,750.00
-Alley R-1a 4,500.00
PLARIDEL ST. A.C. Cortes Avenue to corner Gerardo Ouano C-3 12,000.00
St. I-3 10,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
F. MENDOZA ST. Plaridel St. to C.M. Cabahug st. C-7 6,000.00
(formerly San Antonio St.) I-7 5,000.00
R-7 4,500.00
Interior lots –Car Access R-7ca 3,250.00
-Alley R-7a 2,250.00
GERARDO OUANO ST. Plaridel St. to boundary of barangay Opao C-6 7,000.00
I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
C. M. CABAHUG ST. F. Mendoza St to A.C. Cortes Avenue C-7 6,000.00
(formerly E.C. Ouano Extension) I-7 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R-8a 2,000.00
J. BRIONES ST. F. Mendoza St. to A.C. Cortes Avenue C-3 12,000.00
(formerly Plaridel St.) I-3 10,000.00
R-3 6,500.00
Interior lots –Car Access R-3ca 5,250.00
-Alley R-3a 3,500.00
(12)
BARANGAY CANDUMAN (007):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
H. ABELLANA ST. Boundary of barangay Cubacub to boundary C-7 6,000.00
Of Cebu City I-8 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R-8a 2,000.00
B. SUICO ST. P. Sanchez St. to H. Abellana St C-7 6,000.00
(formerly Tingub-Pagsabungan Road.) I-7 5,000.00
R-9 3,500.00
Interior lots –Car Access R-9ca 2,750.00
-Alley R-9a 1,750.00
P. SANCHEZ ST. B. Suico St. to Don Sergio Suico St. C-8 5,000.00
I-8 3,500.00
R-10 3,000.00
Interior lots –Car Access R-10ca 2,250.00
-Alley R-10a 1,500.00
JACINTO MAYOL ST. H. Abellana St. to Alivio St. C-8 5,000.00
(formerly Canduman-Cubacub Road.) I-8 3,500.00
R-10 3,000.00
Interior lots –Car Access R-10ca 2,250.00
-Alley R-10a 1,500.00
JACINTO MAYOL EXTENSION H. Abellana St. to Don Sergio Suico St. C-8 5,000.00
I-8 3,500.00
R-10 3,000.00
Interior lots –Car Access R-10ca 2,250.00
-Alley R-10a 1,500.00
DON SERGIO SUICO ST. H. Abellana St. to Butuanon River C-8 5,000.00
I-8 3,500.00
R-11 2,500.00
Interior lots –Car Access R-11ca 1,750.00
-Alley R-11a 1,250.00
V.VEGA ST. H. Abellana St. to boundary of barangay C-8 5,000.00
(formerly Cubacub-Casili Road.) Cubacub I-8 3,500.00
R-10 3,000.00
Interior lots –Car Access R-10ca 2,250.00
-Alley R-10a 1,500.00
ALIVIO ST. Jacinto Mayol St. to V. Vega St. C-9 3,500.00
I-9 2,500.00
R-12 2,000.00
Interior lots –Car Access R-12ca 1,500.00
-Alley R-12a 1,000.00
BORBAJO ST. H. Abellana St. to Mandaue Relocation Site C-8 5,000.00
(NHA Road) (NHA) I-8 3,500.00
R-11 2,500.00
Interior lots –Car Access R-11ca 1,750.00
-Alley R-11a 1,250.00
GERVACIO SENO ST. H. Abellana St. to boundary of barangay C-8 5,000.00
(Canduman-Tawason road) Tawason I-8 3,500.00
R-11 2,500.00
Interior lots –Car Access R-11ca 1,750.00
-Alley R-11a 1,250.00
(13)
MAHOGANY ROAD R-3 6,500.00
J. NITTON SUBD. R-4 6,000.00
CHARLE’S PEAK SUBD. R-6 5,000.00
COUNTRY VILLE SUBD. R-10 3,000.00
CODINERA SUBD. R-10 3,000.00
CANDUMAN RESETTLEMENT (NHA) R-13 1,500.00
(14)
BARANGAY OF CASILI (008):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
CASILI-KAPASANAN ROAD boundary of barangay Cubacub to C-9 3,500.00
boundary of Consolacion I-9 2,500.00
R-12 2,000.00
Interior lots –Car Access R-12ca 1,500.00
-Alley R-12a 1,000.00
TAWASON-CASILI ROAD Casili - Kapasanan Road to Gervacio Seno St. C-9 3,500.00
I-9 2,500.00
R-12 2,000.00
Interior lots –Car Access R-12ca 1,500.00
-Alley R-12a 1,000.00
ROAD TO DECA HOMES SUBD. Casili - Kapasanan Road to DECA Homes C-9 3,500.00
Subdivision I-9 2,500.00
R-12 2,000.00
Interior lots –Car Access R-12ca 1,500.00
-Alley R-12a 1,000.00
CASILI HEIGHTS (AGRO-MACRO SUBD.) R-8 4,000.00
DECA HOMES SUBD. (Urban Basic Subd.) R-10 3,000.00
All Other Subdivision R-10 3,000.00
(15)
BARANGAY CASUNTINGAN (009):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
M.L. QUEZON ST. boundary of barangay Maguikay to boundary C-4 10,000.00
of barangay Cabancalan I-4 8,000.00
R-3 6,500.00
Interior lots –Car Access R-3ca 5,250.00
-Alley R-3a 3,500.00
M. CENIZA ST. M.L. Quezon St. to Butuanon River C-6 7,000.00
I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
MAGUIKAY-CASUNTINGAN RD. Aniceto Seno St. to L. Jayme St. C-7 6,000.00
(formerly Part of Sacris Road) I-7 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R-8a 2,000.00
PUROK-TAMBIS ROAD M. Ceniza St. to End of the Road C-7 6,000.00
(Asahi) I-7 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R-8a 2,000.00
L. C. CABRERA ST. M. L. Quezon St. to Aniceto Seno St. C-7 6,000.00
(formerly Gethsemane Road) I-7 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R-8a 2,000.00
GREENHILLS ROAD M. L. Quezon St. to Grenhills Subdivision C-7 6,000.00
I-7 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R-8a 2,000.00
HERNAN CORTES ST. M. L. Quezon St. to Aniceto Seno St. C-5 8,000.00
I-5 7,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00:
ANICETO SENO ST. H. Cortes St. to boundary of barangay C-8 5,000.00
Bakilid I-8 4,000.00
R-9 3,500.00
Interior lots –Car Access R-9ca 2,750.00
-Alley R-9a 1,750.00
CASTILEX COMMERCIAL- M.L. Quezon St. to Castilex Warehouse C-6 7,000.00
COMFLEX ROAD Comflex I-6 6,000.00
R-7 4,500.00
Interior lots –Car Access R-7ca 3,250.00
-Alley R-7a 2,250.00
VILLA TERRACE SUBD. R-1 8,000.00
AGRO-MACRO SUBD. R-3 6,500.00
FELISA VILLAGE R-3 6,500.00
GREENHILLS SUBD. R-4 6,000.00
OSMEÑA VILLAGE R-4 6,000.00
HOLY TRINITY VILLAGE R-6 5,000.00
INOCENCIA VILLAGE R-6 5,000.00
KENRICH SUBDIVISION R-7 4,500.00
(16)
BARANGAY CENTRO (010):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
A.DEL ROSARIO AVENUE from corner of B. Ceniza St. to corner of C-3 12,000.00
S.B. Cabahug St. I-3 10,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
S.B CABAHUG ST. F. Cabahug St. to Andres Soriano Avenue C-3 12,000.00
I-3 10,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
J. BRIONES ST. Andres Soriano Avenue to F. Mendoza St. C-3 12,000.00
(formerly Plaridel St.) I-3 10,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
P. BURGOS ST. Andres Soriano Avenue to U.M. Seno St. C-6 7,000.00
I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
F. CABAHUG ST. from Suson St. to S.B. Cabahug St. C-4 10,000.00
(formerly Gen. Luna St.) I-4 8,000.00
R-3 6,500.00
Interior lots –Car Access R-3ca 5,250.00
-Alley R-3a 3,500.00
U.M. SENO ST. from S.B. Cabahug St. to P. Burgos St. C-5 8,000.00
I-5 7,000.00
R-4 6,000.00
Interior lots –Car Access R-4ca 4,500.00
-Alley R-4a 3,000.00
ZAMORA ST. from P. Burgos St. to B. Ceniza St. C-4 10,000.00
I-4 8,000.00
R-3 6,500.00
Interior lots –Car Access R-3ca 5,250.00
-Alley R-3a 3,500.00
P. GOMEZ ST. from P. Burgos St. to B. Ceniza St. C-4 10,000.00
I-4 8,000.00
R-4 6,000.00
Interior lots –Car Access R-4ca 4,500.00
-Alley R-4a 3,000.00
B. CENIZA ST. from A. del Rosario Avenue to boundary of C-3 12,000.00
Barangay Mantuyong (end of B. Ceniza St.) I-3 10,000.00
R-4 6,000.00
Interior lots –Car Access R-4ca 4,500.00
-Alley R-4a 3,000.00
SUSON ST. from A. del Rosario Avenue to F. Cabahug St. C-4 10,000.00
I-4 8,000.00
R-4 6,000.00
Interior lots –Car Access R-4ca 4,500.00
-Alley R-4a 3,000.00
F. MENDOZA ST.(Ext.) from P. Burgos St. to J. Briones St. C-5 8,000.00
I-5 7,000.00
R-4 6,000.00
Interior lots –Car Access R-4ca 4,500.00
-Alley R-4a 3,000.00 (17)
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
AVACIÑA ST. from S.B. Cabahug St. to P. Burgos St. C-6 6,000.00
I-6 5,000.00
R-7 4,500.00
Interior lots –Car Access R-7ca 3,250.00
-Alley R-7a 2,250.00
A SORIANO AVENUE from S.B. Cabahug St. to J. Briones St. C-2 14,000.00
I-2 12,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
PESON ST. from S.B. Cabahug St. to End of Street C-6 6,000.00
I-6 5,000.00
R-7 4,500.00
Interior lots –Car Access R-7ca 3,250.00
-Alley R-7a 2,250.00
MABINI ST. from J. Briones St to S.B. Cabahug St. C-3 12,000.00
I-3 10,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
F.E. ZUELIG ST. from S.B. Cabahug St. to boundary of C-2 14,000.00
(RECLAMATION AREA) barangay Subangdaku I-2 12,000.00
(18)
BARANGAY CUBACUB (011):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
V. VEGA ST. from H. Abellana St. to Alivio St. C-8 5,000.00
(Formerly Cubacub brgy Road) I-8 3,500.00
R-10 3,000.00
Interior lots –Car Access R-10ca 2,250.00
-Alley R-10a 1,500.00
from Alivio St. to boundary of barangay C-8 5,000.00
Casili I-8 3,500.00
R-11 2,500.00
Interior lots –Car Access R-11ca 1,750.00
-Alley R-11a 1,250.0
H. ABELLANA ST. from V. Vega St. to boundary of barangay C-7 6,000.00
Basak I-7 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R-8a 2,000.00
ALIVIO ST. from V. Vega St. (Cubacub brgy Road) to C-9 3,500.00
Jacinto Mayol St.(boundary of brgy Canduman) I-9 2,500.00
R-12 2,000.00
Interior lots –Car Access R-12ca 1,500.00
-Alley R-12a 1,000.00
V. A. SENO ST. from H. Abellana St. to Jagobiao Creek C-8 5,000.00
(Formerly Baas Road) I-8 3,500.00
R-10 3,000.00
Interior lots –Car Access R-10ca 2,250.00
-Alley R-10a 1,500.00
BAMBOO GREEN SUBD. R-10 3,000.00
DECA HOMES SUBD. R-9 3,500.00
SAN MIGUEL VILLAGE PHASE I R-10 3,000.00
ALL OTHER SUBD.
(19)
BARANGAY GUIZO (012):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
M.C. BRIONES ST. from boundary of brgy. Tipolo to A.C. Cortes C-1 16,000.00
(National Highway) Avenue I-1 14,000.00
R-1 8,000.00
Interior lots –Car Access R-1ca 6,750.00
-Alley R-1a 4,500.00
A.C. CORTES AVENUE from M.C. Briones St. to Mantuyong Creek C-1 16,000.00
I-1 14,000.00
R-1 8,000.00
Interior lots –Car Access R-1ca 6,750.00
-Alley R-1a 4,500.00
A DEL ROSARIO AVENUE from E. Rosal St.(CIC) to F. Rosal St C-3 12,000.00
I-3 10,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
B.B CABAHUG ST from A. del Rosario Ave. to A.C. Cortes Ave. C-5 8,000.00
(Formerly M.H. del Pilar St.) I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
A.S FORTUNA ST. from M.C. Briones St. to A. del Rosario Ave. C-4 10,000.00
I-4 8,000.00
R-3 6,500.00
Interior lots –Car Access R-3ca 5,250.00
-Alley R-3a 3,500.00
A .S FORTUNA EXTENSION A del Rosario Avenue to Reclamation Area C-6 7,000.00
I-6 6,000.00
R-7 4,500.00
Interior lots –Car Access R-7ca 3,250.00
-Alley R-7a 2,250.00
E. ROSAL ST. from A. del Rosario Ave. to M.C. Briones St. C-4 10,000.00
(Formerly Magallanes St.) I-4 8,000.00
R-4 6,000.00
Interior lots –Car Access R-4ca 4,500.00
-Alley R-4a 3,000.00
F. CABAHUG ST. from B.B Cabahug St. to Mantuyong Creek C-4 10,000.00
(Formerly M.H. del Pilar St.) I-4 8,000.00
R-4 6,000.00
Interior lots –Car Access R-4ca 4,500.00
-Alley R-4a 3,000.00
F. ROSAL ST. from A. del Rosario Ave. to Balintawak St. C-5 8,000.00
(Formerly Urdaneta St.) I-5 6,000.00
R-5 5,000.00
Interior lots –Car Access R-5ca 3,500.00
-Alley R-5a 2,500.00
BALINTAWAK ST. from B.B. Cabahug St. to Mantuyong Creek C-6 7,000.00
I-6 6,000.00
R-7 4,500.00
Interior lots –Car Access R-7ca 3,250.00
-Alley R-7a 2,250.00
(20)
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
LUIS ESPINA ST. A. del Roasrio Ave. to Reclamation Area C-6 7,000.00
I-6 6,000.00
R-7 4,500.00
Interior lots –Car Access R-7ca 3,250.00
-Alley R-7a 2,250.00
D.B. NERI ST F. Cabahug St. to Balintawak St. C-6 7,000.00
(Sto Niño-Guizo) I-6 6,000.00
R-7 4,500.00
Interior lots –Car Access R-7ca 3,250.00
-Alley R-7a 2,250.00
F.F CRUZ-RECLAMATION AREA:
C.D. SENO BOULEVARD A del Rosario Avenue(ICC) to Ouano Blvd C-1 16,000.00
I-1 14,000.00
OUANO AVENUE C.D. Seno Blvd to A. Soriano Avenue C-1 16,000.00
I-1 14,000.00
W.O SENO ST. Corner of Ouano Avenue & Soriano Ave. to C-1 16,000.00
C.D. Seno Blvd. I-1 14,000.00
(21)
BARANGAY IBABAO (013)
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
M.C. BRIONES ST. Corner A.C. Cortes Ave. to Butuanon River C-1 16,000.00
(National Highway) I-1 14,000.00
R-1 8,000.00
Interior lots –Car Access R-1ca 6,750.00
-Alley R-1a 4,500.00
S.B. CABAHUG ST. F. Cabahug St. to M.C. Briones St. C-3 12,000.00
I-3 10,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
A.C. CORTES AVENUE M.C. Briones St. boundary of barangay C-1 16,000.00
Alang-Alang I-1 14,000.00
R-1 8,000.00
Interior lots –Car Access R-1ca 6,750.00
-Alley R-1a 4,500.00
F. CABAHUG ST. Mantuyong Creek to S.B. Cabahug St. C-4 10,000.00
(formerly Gen. Luna St) I-4 8,000.00
R-3 6,500.00
Interior lots –Car Access R-3ca 5,250.00
-Alley R-3a 3,500.00
M. SANCHEZ ST. S.B. Cabahug St. to boundary of barangay C-5 8,000.00
Alang-Alang I-5 7,000.00
R-3 6,500.00
Interior lots –Car Access R-3ca 5,250.00
-Alley R-3a 3,500.00
GERARDO OUANO ST. S.B. Cabahug St. to boundary of barangay C-5 8,000.00
Alang-Alang I-5 7,000.00
R-5 5,500.00
Interior lots –Car Access R-5ca 4,000.00
-Alley R-5a 2,750.00
R.T. COLINA ST. M.C. Briones St. to boundary of barangay C-6 7,000.00
Alang-Alang I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
(22)
BARANGAY JAGOBIAO (014):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
JOSE RIZAL ST. Corner J. Alinsug St. to boundary of Mun. C-4 10,000.00
(National Highway) of Consolacion I-4 8,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
H. ABELLANA ST. boundary of Cubacub to Jose Rizal St. C-8 6,000.00
I-7 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R86a 2,000.00
J. ALINSUG ST. Jose Rizal St. to 8990-DECA Homes Subd. C-8 6,000.00
(end of the road) I-7 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R86a 2,000.00
TOMAS P. GO ST. 100 meters from Jose Rizal St. to end of the C-9 5,000.00
road I-9 5,000.00
R-9 3,500.00
Interior lots –Car Access R-9ca 2,750.00
-Alley R-9a 1,750.00
V.A. SENO ST. H. Abellana St. to Jagobiao Creek C-8 5,000.00
(formerly Baas Road) I-8 5,000.00
R-9 3,500.00
Interior lots –Car Access R-9ca 2,750.00
-Alley R-9a 1,750.00
EVERSLEY CHILD SANITARIUM 100 meters from Jose Rizal St. to end of the C-9 5,000.00
road I-8 3,500.00
R-10 3,000.00
Interior lots –Car Access R-10ca 2,250.00
-Alley R-10a 1,500.00
CORTES SUBD. R-8 4,000.00
CEBU COUNTRYSIDE SUBD. R-8 4,000.00
8990 HOUSING DEV’T. CORP.(DECA HOMES) R-9 3,500.00
(23)
BARANGAY LABOGON (015):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
JOSE RIZAL ST. P.S. Suico St.(Tabok Road) to corner E. C-3 12,000.00
(National Highway) Llenes St. I-3 10,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
E. LLENES ST. Jose Rizal St. to corner of circumferential C-6 7,000.00
Road I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
CIRCUMFERENTIAL ROAD from E. Llenes St. C-7 6,000.00
I-7 5,000.00
R-7 4,500.00
Interior lots –Car Access R-7ca 3,250.00
-Alley R-7a 2,250.00
LABOGON-PAKNAAN ROAD boundary of barangay Paknaan to Circum- C-7 6,000.00
ferential Road I-7 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R89a 2,000.00
FATIMA ROAD Jose Rizal St. to End of the Road C-7 6,000.00
I-7 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R-8a 2,000.00
DOÑA ROSARIO SUBD. R-4 6,000.00
MA. ANTONIA VILLAGE R-4 6,000.00
(24)
BARANGAY LOOC (016):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
J. BRIONES ST. from A. Soriano Avenue to F. Mendoza St. C-3 12,000.00
(formerly Plaridel St) I-3 10,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
CATALINO OUANO ST. from J. Briones St. to Bantayan Sa Hari C-4 10,000.00
(formerly Mabini St) I-4 8,000.00
R-4 6,000.00
Interior lots –Car Access R-4ca 4,500.00
-Alley R-4a 3,000.00
F. MENDOZA ST. from J. Briones St. to A. Cabahug St. C-7 6,000.00
(formerly San Antonio St) I-7 5,000.00
R-7 4,500.00
Interior lots –Car Access R-7ca 3,250.00
-Alley R-7a 2,250.00
A.C. CORTES AVENUE from C.M. Cabahug St. (formerly E.C. Ouano Ext.) C-3 12,000.00
To A. Cabahug St. I-3 10,000.00
R-3 6,500.00
Interior lots –Car Access R-3ca 5,250.00
-Alley R-3a 3,500.00
J. CENIZA ST. from Catalino Ouano St. to A. Soriano Ext. C-7 6,000.00
(formerly Antipolo St) I-7 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R-8a 2,000.00
E.C. OUANO ST. from Catalino Ouano St. to Mandaue Port C-7 6,000.00
I-7 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R-8a 2,000.00
MANDAUE PORT along Cebu Harbor I-2 12,000.00
FELICITAS VILLAGE R-4 6,000.00
(25)
BARANGAY MAGUIKAY (017):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
M.C. BRIONES ST. corner of L. Jayme St. to Butuanon River C-1 16,000.00
(National Highway) (Metro Gaisano) I-1 14,000.00
R-1 8,000.00
Interior lots –Car Access R-1ca 6,750.00
-Alley R-1a 4,500.00
M.L. QUEZON ST. M.C. Briones St. to M. Ceniza St. C-3 12,000.00
I-3 10,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
M.D. ECHAVEZ ST. M.C. Briones St. to M.L. Quezon St. C-7 6,000.00
(Sudlon to Maguikay Elem School) I-7 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R-8a 2,000.00
N. CABAHUG ST. M.C. Briones St. to end of the Road C-7 6,000.00
I-7 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R-8a 2,000.00
L. JAYME ST. M.C. Briones St. to V. Albaño St. C-5 8,000.00
I-5 7,000.00
R-4 6,000.00
Interior lots –Car Access R-4ca 4,500.00
-Alley R-4a 3,000.00
V. Albaño St to boundary of barangay C-6 7,000.00
Casuntingan I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
V. ALBAÑO ST. M.L. Quezon St. to L. Jayme St.(Ch.9) C-6 7,000.00
I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
M. CENIZA ST. M.L. Quezon St. to Butuanon River C-6 7,000.00
I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
I.F.M.I (barangay Road) M.C. Briones St. to end of the road C-5 8,000.00
(Profood International Rd) I-5 7,000.00
R-4 6,000.00
Interior lots –Car Access R-4ca 4,500.00
-Alley R-4a 3,000.00
BARANGAY ROAD(Red Sea Rd) M.C. Briones St. to end of the road C-5 8,000.00
I-5 7,000.00
R-4 6,000.00
Interior lots –Car Access R-4ca 4,500.00
-Alley R-4a 3,000.00
UNNAMED ST. M.D. Echavez St. to M. Ceniza St. C-7 6,000.00
I-7 5,000.00
R-8 3,500.00
Interior lots –Car Access R-8ca 2,750.00
-Alley R-8a 1,750.00
SUGAR VALLEY SUBDIVISION R-8 4,000.00 (26)
BARANGAY MANTUYONG (018):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
F. CABAHUG ST. F. Rosal St. to Suson St. C-4 10,000.00
I-4 8,000.00
R-4 6,000.00
Interior lots –Car Access R-4ca 4,500.00
-Alley R-4a 3,000.00
A DEL ROSARIO AVENUE boundary of barangay Guizo to Suson St. to C-3 12,000.00
B. Ceniza St. I-3 10,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
F. ROSAL ST. A. Del Rosario Ave. to F. Cabahug St. C-5 8,000.00
I-5 7,000.00
R-5 5,000.00
Interior lots –Car Access R-5ca 3,500.00
-Alley R-5a 2,500.00
SUSON ST. A. Del Rosario Ave. to F. Cabahug St. C-7 6,000.00
I-7 5,000.00
R-8 3,500.00
Interior lots –Car Access R-8ca 2,750.00
-Alley R-8a 1,750.00
B. CENIZA ST. A. Del Rosario Ave. to Reclamation Area C-4 10,000.00
I-4 8,000.00
R-4 6,000.00
Interior lots –Car Access R-4ca 4,500.00
-Alley R-4a 3,000.00
M. ECHEVARRE ST. A. Del Rosario Ave. to Reclamation Area C-6 7,000.00
I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
A.S. FORTUNA EXTENSION A. Del Rosario Ave. to Reclamation Area C-6 7,000.00
I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
F.F CRUZ RECLAMATION AREA:
A SORIANO AVENUE boundary of barangay Centro to W.O. Seno C-1 16,000.00
St. I-1 14,000.00
C.D. SENO BLVD. A.S. Fortuna Ext. to A. Soriano Ave. C-1 16,000.00
I-1 14,000.00
F. E. ZUELIG ST. boundary of barangay Subangdaku to Road 3 C-1 16,000.00
I-1 14,000.00
OUANO AVENUE A. Soriano Ave. to boundary of Subangdaku C-1 16,000.00
I-1 14,000.00
(27)
BARANGAY OPAO (019):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
GERARDO OUANO ST. R.A. Ouano St. to End of the Road C-5 8,000.00
I-5 7,000.00
R-4 6,000.00
Interior lots –Car Access R-4ca 4,500.00
-Alley R-4a 3,000.00
R.A. OUANO ST. G. Ouano St. to Old Butuanon Dry River C-7 6,000.00
bed I-7 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R-8a 2,000.00
V.B. CABAHUG ST. G. Ouano St. to Old Butuanon Dry River C-7 6,000.00
bed I-7 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R-8a 2,000.00
UNNAMED ST. G. Ouano St. to A.C. Cortes Avenue (Looc) C-6 7,000.00
(UCLM ROAD) I-6 6,000.00
R-7 4,500.00
Interior lots –Car Access R-7ca 3,250.00
-Alley R-7a 2,250.00
ALONG CEBU HARBOR Boundary of barangay Looc to barangay I-4 8,000.00
Umapad
(28)
BARANGAY PAGSABUNGAN (020):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
H. ABELLANA ST. San Miguel Road(Basak) to B. Suico St. C-7 6,000.00
(boundary point of brgy. Canduman) I-7 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R-8a 2,000.00
BAAS ROAD J.A. Cabahug St. to B. Suico St. C-8 5,000.00
I-8 3,500.00
R-10 3,000.00
Interior lots –Car Access R-10ca 2,250.00
-Alley R-10a 1,500.00
P. SANCHEZ ST. boundary point of Basak to B. Suico St. C-7 6,000.00
(formerly Pagsabungan Road) I-7 5,000.00
R-9 3,500.00
Interior lots –Car Access R-9ca 2,750.00
-Alley R-9a 1,750.00
B. Suico St. to boundary of brgy. Canduman C-8 5,000.00
I-8 3,500.00
R-10 3,000.00
Interior lots –Car Access R-10ca 2,250.00
-Alley R-10a 1,500.00
B. SUICO ST. boundary point of Tingub to H. Abellana St. C-7 6,000.00
I-7 5,000.00
R-9 3,500.00
Interior lots –Car Access R-9ca 2,750.00
-Alley R-9a 1,750.00
S. TOLING ST. P. Sanchez St. to Pagsabungan Elem. School C-7 6,000.00
I-7 5,000.00
R-9 3,500.00
Interior lots –Car Access R-9ca 2,750.00
-Alley R-9a 1,750.00
J.A. CABAHUG ST. San Miguel Road to P. Sanchez St. C-7 6,000.00
I-7 5,000.00
R-9 3,500.00
Interior lots –Car Access R-9ca 2,750.00
-Alley R-9a 1,750.00
SUBDIVISIONS:
CLS SUBDIVISION R-5 5,500.00
HOLY SPIRIT SUBD. R-6 5,000.00
HILLSSIDE SUBD. R-6 5,000.00
RAYMOND VILLE SUBD. R-6 5,000.00
GREEN VIEW SUBD. R-8 4,000.00
DCP TOWNHOMES SUBD. R-8 4,000.00
FATIMA VALLEY SUBD. R-8 4,000.00
RAJAH TOWNHOMES SUBD. R-8 4,000.00
SAN ROQUE SUBD. R-8 4,000.00
SAN MIGUEL VILLAGE R-8 4,000.00
SOCORRO SUBD. R-9 3,500.00
STERO TOWNHOUSE R-9 3,500.00
(29)
BARANGAY PAKNA-AN (021):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
PLARIDEL ST. Butuanon River to Cansaga bridge C-5 8,000.00
I-5 7,000.00
R-4 6,000.00
Interior lots –Car Access R-4ca 4,500.00
-Alley R-4a 3,000.00
JOSE RIZAL ST. Butuanon River to boundary of barangay C-3 12,000.00
(National Highway) Labogon I-3 10,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
S. JAYME ST. Jose Rizal St. to corner Pakna-an-Labogon Rd C-6 7,000.00
I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
Paknaan-Labogon Rd. to Plaridel St. C-7 6,000.00
I-7 5,000.00
R-7 4,500.00
Interior lots –Car Access R-7ca 3,250.00
-Alley R-7a 2,250.00
A. C. Sanchez St. S. Jayme St. to Butuanon River C-7 6,000.00
I-7 5,000.00
R-9 3,500.00
Interior lots –Car Access R-9ca 2,750.00
-Alley R-9a 1,750.00
ZONE MANGO ROAD Jose Rizal St. to End of the Road C-7 6,000.00
I-7 5,000.00
R-9 3,500.00
Interior lots –Car Access R-9ca 2,750.00
-Alley R-9a 1,750.00
DOÑA ROSARIO SUBDIVISION R-4 6,000.00
STO NIÑO SUBDIVISION R-6 5,000.00
All OTHER SUBDIVISION R-7 4,500.00
(30)
BARANGAY SUBANGDAKU (022):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
OUANO AVENUE Barangay Tipolo & Mantuyong to Cebu City C-1 16,000.00
(Reclamation area) I-1 14,000.00
F.E. ZUELIG ST. Barangay Mantuyong & Centro to Moonlight C-1 16,000.00
(Reclamation area) St. I-1 14,000.00
From Moonlight St. to Cebu City boundary C-2 14,000.00
I-2 12,000.00
E.O. PEREZ ST. M. Logarta St. to F.E. Zuelig St. C-2 14,000.00
(Reclamation area) I-2 12,000.00
W.O. SENO ST. (MOONLIGHT RD.) boundary of barangay Tipolo to Ouano C-3 12,000.00
(Reclamation area) Avenue I-3 10,000.00
M. LOGARTA ST. G. Lopez Jaena St. to Cebu City boundary C-4 10,000.00
(Reclamation area) I-4 8,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
G. LOPEZ JAENA ST. from Cebu City Boundary to barangay C-2 14,000.00
(National Highway) Tipolo I-2 12,000.00
R-1 8,000.00
Interior lots –Car Access R-1ca 6,750.00
-Alley R-1a 4,500.00
HERNAN CORTES ST. boundary of barangay Tipolo to G. Lopez C-3 12,000.00
Jaena St. I-3 10,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
S.O. ALBAÑO ST. G. Lopez Jaena St. to M.Logarta St. C-5 8,000.00
I-5 7,000.00
R-4 6,000.00
Interior lots –Car Access R-4ca 4,500.00
-Alley R-4a 3,000.00
SINGSON ROAD G. Lopez Jaena St. to Singson Subdivision C-5 8,000.00
I-5 7,000.00
R-5 5,500.00
Interior lots –Car Access R-5ca 4,000.00
-Alley R-5a 2,750.00
F. CABAHUG ST. H. Cortes St. to Mahiga Creek C-3 12,000.00
I-3 10,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
GOTHONG ROAD F. Cabahug St. to end of the Road C-6 7,000.00
I-6 6,000.00
R-7 4,500.00
Interior lots –Car Access R-7ca 3,250.00
-Alley R-7a 2,250.00
SAN VICENTE VILLAGE R-4 6,000.00
SINGSON VILLAGE R-4 6,000.00
(31)
BARANGAY TABOK (023):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
JOSE RIZAL ST. from Butuanon River to boundary of barangay C-3 12,000.00
(National Highway) basak (Basak Elem. School) I-3 10,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
P.S SUICO ST. Jose Rizal St. to B. Suico St. C-5 8,000.00
I-5 7,000.00
R-5 5,500.00
Interior lots –Car Access R-5ca 4,000.00
-Alley R-5a 2,750.00
B. SUICO ST. P.S. Suico St. to boundary of barangay C-6 7,000.00
Tingub I-6 6,000.00
R-7 4,500.00
Interior lots –Car Access R-7ca 3,250.00
-Alley R-7a 2,250.00
Z. ESTRERA ST. P.S. Suico St. to Palmas Verdes Subd. C-6 7,000.00
(formerly Mabugat Road) I-6 6,000.00
R-7 4,500.00
Interior lots –Car Access R-7ca 3,250.00
-Alley R-7a 2,250.00
P.C SUICO ST. P.S Suico St. to B. Suico St. C-6 6,000.00
I-6 5,000.00
R-8 4,000.00
Interior lots –Car Access R-8ca 3,000.00
-Alley R-8a 2,000.00
E.J. DIMPAS ST. Jose Rizal St, to Hermag Subdivision C-6 7,000.00
(Road to Hermag Subd.) I-6 6,000.00
R-5 5,500.00
Interior lots –Car Access R-5ca 4,000.00
-Alley R-5a 2,750.00
HERMAG VILLAGE R-4 6,000.00
RICHMOND SUBD. R-4 6,000.00
PALM HEIGHTS SUBD. R-6 5,000.00
PALMAS VERDES SUBD. R-6 5,000.00
PALMERA HOMES SUBD. R-6 5,000.00
QUEENLY HOMES SUBD. R-8 4,000.00
(32)
BARANGAY TAWASON (024):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
TAWASON-CASILI ROAD Gervasio Seno St. to Casili-Kapasanan Road C-9 3,500.00
I-9 2,500.00
R-12 2,000.00
Interior lots –Car Access R-12ca 1,500.00
-Alley R-12a 1,000.00
TAWASON ROAD Gervasio Seno St. to Cebu City boundary C-9 3,500.00
I-8 3,500.00
R-11 2,500.00
Interior lots –Car Access R-11ca 1,750.00
-Alley R-11a 1,250.00
CASILI-KAPASANAN ROAD boundary of barangay Cubacub to Munici- C-9 3,500.00
pality of Consolacion I-9 2,500.00
R-12 2,000.00
Interior lots –Car Access R-12ca 1,500.00
-Alley R-12a 1,000.00
MAHOGANY GROOVE SUBD. R-3 6,500.00
PRESTINA NORTH SUBD. R-3 6,500.00
(33)
BARANGAY TINGUB (025):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
B. SUICO ST. Barangay Tabok to corner M. Ceniza St. C-7 6,000.00
(Butuanon Bridge) I-7 5,000.00
R-9 3,500.00
Interior lots –Car Access R-9ca 2,750.00
-Alley R-9a 1,750.00
Corner m.Ceniza St (Butuanon Bridge) to C-8 5,000.00
Barangay Pagsabungan I-8 3,500.00
R-10 3,000.00
Interior lots –Car Access R-10ca 2,250.00
-Alley R-10a 1,500.00
TINGUB BRGY. ROAD corner B. Suico St. to Tingub Creek C-8 5,000.00
(Marigold Road) I-8 3,500.00
R-11 2,500.00
Interior lots –Car Access R-11ca 1,750.00
-Alley R-11a 1,250.00
P. SANCHEZ ST. EXT. corner B. Suico St. to boundary of Canduman C-7 6,000.00
(formerly Canduma-Tingub Road) (SMC-Magnolia) I-7 5,000.00
R-9 3,500.00
Interior lots –Car Access R-9ca 2,750.00
-Alley R-9a 1,750.00
CAMINO VICINAL corner P. Sanchez St. ext. to Butuanon River C-9 3,500.00
(Magnolia SMC) I-9 2,500.00
R-12 2,000.00
Interior lots –Car Access R-12ca 1,500.00
-Alley R-12a 1,000.00
(34)
BARANGAY TIPOLO (026):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
M.C. BRIONES ST. boundary of barangay Bakilid to corner P. C-1 16,000.00
(NATIONAL HIGHWAY) Basubas St. I-1 14,000.00
R-1 8,000.00
Interior lots –Car Access R-1ca 6,750.00
-Alley R-1a 4,500.00
G. LOPEZ JAENA ST. P. basubas St. to boundary of barangay C-2 14,000.00
(NATIONAL HIGHWAY) Subangdaku I-2 12,000.00
R-1 8,000.00
Interior lots –Car Access R-1ca 6,750.00
-Alley R-1a 4,500.00
A.S. FORTUNA ST. San Miguel Corp. C-2 14,000.00
I-2 12,000.00
R-1 8,000.00
HERNAN CORTES ST. V. Espina St. to boundary point of barangay C-3 12,000.00
Subangdaku I-3 10,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
P.D BASUBAS ST. G. Lopez Jaena St. to Hernan Cortes St. C-6 7,000.00
I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
A DEL ROSARIO AVENUE boundary of barangay Guizo to corner of C-3 12,000.00
G. Lopez Jaena & P. Basubas St. I-3 10,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
C.D. SENO BOULEVARD A.Del Rosario Avenue to Ouano Avenue C-3 12,000.00
(reclamation area) I-3 10,000.00
R-4 6,000.00
Interior lots –Car Access R-4ca 4,500.00
-Alley R-4a 3,000.00
OUANO AVENUE C.D. Seno Blvd. to boundary of C-1 16,000.00
(Reclamation Area) barangay Subangdaku I-1 14,000.00
W.O. SENO ST.(Moonlight Road) C.D. Seno Blvd. to boundary of C-3 12,000.00
(Reclamation Area) barangay Subangdaku I-3 10,000.00
BANILAD-POO ROAD Hernan Cortes St. to End of the Road C-5 8,000.00
I-5 7,000.00
R-4 6,000.00
Interior lots –Car Access R-4ca 4,500.00
-Alley R-4a 3,000.00
A.P CORTES ST. G. Lopez Jaena St. to Singson Village C-5 8,000.00
I-5 7,000.00
R-4 6,000.00
Interior lots –Car Access R-4ca 4,500.00
-Alley R-4a 3,000.00
SINGSON ROAD G. Lopez Jaena St. to Singson Village C-5 8,000.00
I-5 7,000.00
R-4 6,000.00
Interior lots –Car Access R-4ca 4,500.00
-Alley R-4a 3,000.00
SINGSON SUBDIVISION R-4 6,000.00
(35)
BARANGAY UMAPAD (027):
STREET/SUBDIVISION VICINITY
Sub-
Classification
Base Unit
Value
PLARIDEL ST. Gerardo Ouano St. to Butuanon River C-4 10,000.00
I-4 8,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
MARCELO FERNAN ST. Plaridel St. to M. Fernan Bridge C-4 10,000.00
(U.N. Avenue) I-4 8,000.00
R-2 7,000.00
Interior lots –Car Access R-2ca 6,000.00
-Alley R-2a 4,000.00
GERARDO OUANO ST. Plaridel St to R.A. Ouano St. C-6 7,000.00
I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
R. MAYOL ST. Plaridel St to Old butuanon Dry River Bed. C-7 6,000.00
I-7 5,000.00
R-9 3,500.00
Interior lots –Car Access R-9ca 2,750.00
-Alley R-9a 1,750.00
C.P. BATILLER ST. Plaridel St to V.B. Cabahug St. C-6 7,000.00
I-6 6,000.00
R-6 5,000.00
Interior lots –Car Access R-6ca 3,500.00
-Alley R-6a 2,500.00
V.B. CABAHUG ST. C.P. Batiller St. to boundary point of C-7 6,000.00
Barangay Opao I-7 5,000.00
R-9 3,500.00
Interior lots –Car Access R-9ca 2,750.00
-Alley R-9a 1,750.00
R. A OUANO ST. Gerardo Ouano St. to C.P. Batiller St. C-7 6,000.00
I-7 5,000.00
R-9 3,500.00
Interior lots –Car Access R-9ca 2,750.00
-Alley R-9a 1,750.00
UMAPAD DUMPSITE ROAD Plaridel St. to Dumpsite(End of the road) C-8 5,000.00
I-8 3,500.00
R-10 3,000.00
Interior lots –Car Access R-10ca 2,250.00
-Alley R-10a 1,500.00
SAN JOSE VILLAGE R-7 4,500.00
(36)
A: Sub Classification Criteria (Urban Lands)
a.) Residential Lands.
1. FIRST CLASS RESIDENTIAL LANDS (Php 8,000.00)
a. Located along concrete road;
b. Where the top grade apartment or residential buildings are predominantly situated;
c. Where the public utility transportation facilities are exceptionally regular towards the major
trading center;
d. Located next to a commercially classified lands;
e. Where water, electric and telephone facilities are available;
f. Commands the highest residential land value in the city;
g. Free from squatters.
2. SECOND CLASS RESIDENTIAL LANDS (Php.7,000.00)
a. Along concrete road;
b. Where high grade apartments or residential building are predominantly situated;
c. Where public utility transportation facilities are fairly regular toward major trading center;
d. Where water, electric and telephone facilities are available;
e. Commands lesser value than the First Class Residential Lands;
f. Free from squatters.
3. THIRD CLASS RESIDENTIAL LANDS (Php.6,500.00)
a. Along concrete road;
b. Where average grade residential buildings are predominantly situated;
c. Where public utility transportation facilities are regular towards major trading centers;
d. Where water and electric facilities are available;
e. Commands lesser value than the Second Class Residential Lands.
4. FOURTH CLASS RESIDENTIAL LANDS (Php.6,000.00)
a. Along concrete road;
b. Where average grade residential buildings are predominantly situated;
c. Where public transportation facilities are not regular but accessible towards major trading area;
d. Where water and electric facilities are available;
e. Commands lesser value than the Third Class Residential Lands.
5. FIFTH CLASS RESIDENTIAL LANDS (Php.5,500.00)
a. Along concrete roads;
b. Where average grade residential buildings are few and low grade residential buildings are
predominantly situated;
c. Where public transportation facilities are not regular but available through secondary roads;
d. Where water and electric facilities are available;
e. Commands lesser value than the Fourth Class Residential Lands.
6. SIXTH CLASS RESIDENTIAL LANDS (Php.5,000.00)
a. Along concrete roads;
b. Where low grade residential buildings are predominantly situated.
c. Where electric facilities are available and water facilities are commonly pump wells;
d. Sometimes flooded during continuous heavy downpour water recedes immediately after the
rain;
e. Location and distance is fairly near within the vicinity of local or major trading centers;
f. Located next to a fifth class residential lands;
g. Commands lesser value than the Fifth Class Residential Lands.
7. SEVENTH CLASS RESIDENTIAL LANDS (Php.4,500.00)
a. Along mixed concrete, asphalted or all weather roads;
b. Where houses are distantly situated from each other and mostly below average buildings are
common;
c. Where public utility transportation facilities are available but irregular towards major training
center;
d. Where water and electric facilities are available but limited and pump wells are commonly
used;
e. Located mostly along relocation sites or urban poor areas and within undeveloped subdivision
farthest from the city trading center;
f. Located next to the Sixth Class Residential Lands.
(37)
8. EIGHT CLASS RESIDENTIAL LANDS (Php.4,000.00)
a. Along asphalted or all weather roads;
b. Where below average houses are situated and the rest are predominantly made of light
indigenous materials;
c. Prone to flood during rainy season and lots are usually below street level;
d. Located in the depressed area of the barangay and some are populated by squatters;
e. Located next to a Seventh Class Residential Lands;
f. Commands lesser value than the Seventh Class Residential Lands.
9. Ninth Class Residential Lands (Php.3,500.00)
a. Along a Dirt Road
b. Where Public transportation facilities are irregular,
c. Located far from the trading centers,
d. Where public water & Electric facilities are not readily available,
e. Commands lesser value than the 8th class Residential Lands.
10. Tenth Class Residential Lands (Php.3,000.00)
a. Along a dirt road
b. Where public transportation facilities are exceptionally irregular,
c. Where Public water & Electric facilities are not readily available
d. Where residential houses are of light materials,
e. Located farthest from the trading center
f. Predominantly undeveloped residential areas,
g. Commands lesser value than the ninth class residential lands,
11. Eleventh Class Residential Lands (Php.2,500.00)
a. Located in a mountainous barangay
b. No public utility transportation facilities,
c. Where sources of water facilities are open well (ATABAY)
d. Residential houses are of light materials and scarcely constructed,
e. No electricity available,
f. Commands Lesser Value than the 10th class residential lands,
12. Twelfth Class Residential Lands (Php2,000.00)
a. Located in a far mountainous barangay,
b. No road outlet,
c. Public utility transportation facilities are not available,
d. No available water and electric facilities,
e. Located very far from all weather roads and trading centers,
f. Houses are below average and made of indigenous materials,
g. Commands lesser value than the eleventh class residential lands.
(38)
Section 3.4: SCHEDULE OF FAIR AND CURRENT MARKET VALUES FOR BUILDINGS AND OTHER
STRUCTURES
TYPE OR
GRADE OF
BLDG.
(1)
ONE FAMILY
DWELLING
(2)
DUPLEX
DWELLING
(3)
MULTIPLE
DWELLING
(4)
ACCESSORIA
OR ROW
HOUSE
(5)
APARTMENT
&
DORMITORY
(6)
BOARDING
HOUSE
(7)
LODGING
HOUSE
(8)
PENSION
HOUSE
(9)
MOTEL
(10)
DRIVE INN
(11)
TOWNHOUSE
I-B 3,180.00 2,860.00 2,710.00 X X X
I-C 3,570.00 3,210.00 3,040.00 X X X
II-A 4,010.00 3,610.00 3,410.00 3,600.00 4,050.00 3,950.00
II-B 4,510.00 4,060.00 3,830.00 4,050.00 4,550.00 4,440.00
II-C 5,070.00 4,560.00 4,310.00 4,550.00 5,110.00 4,990.00
III-A 5,700.00 5,130.00 4,840.00 5,120.00 5,750.00 5,610.00
III-B 6,260.00 5,630.00 5,320.00 5,620.00 6,320.00 6,160.00
III-C 6,810.00 6,120.00 5,790.00 6,110.00 6,880.00 6,700.00
IV-A 7,690.00 6,910.00 6,540.00 6,900.00 7,770.00 7,560.00
IV-B 8,680.00 7,800.00 7,380.00 7,790.00 8,770.00 8,530.00
IV-C 9,800.00 8,810.00 8,330.00 8,790.00 9,900.00 9,630.00
IV-D 10,920.00 9,820.00 9,280.00 9,790.00 11,030.00 10,730.00
V-A
11,400.00 10,250.00 9,690.00 10,220.00 11,510.00 11,200.00
TYPE OR
GRADE OF
BUILDING
(12)
ACCESSORY
a)Garage
b)Serv. Qrtr.
c)Laundry hse.
d) guard house
e) Bunk house
f0Driveway
(13)
SCHOOL
BUILDING
(14)
HOTEL
(15)
CONDUMINIUM
(16)
OFFICE
BUILDING
(17)
BANK
(18)
HOSPITAL
(19)
COMMERCIAL
BUILDING
a)Hardware
b)Store
(20)
COLISEUM
(21)
GYMNASIUM
(22)
CHURCH
(23)
THEATER
I-B 1,620.00 X X X X X
I-C 1,820.00 X X X 4,040.00 X
II-A 2,040.00 3,040.00 4,590.00 4,790.00 4,540.00 4,260.00
II-B 2,290.00 3,420.00 5,160.00 5,390.00 5,110.00 4,790.00
II-C 2,580.00 3,850.00 5,800.00 6,060.00 5,750.00 5,390.00
III-A 2,900.00 4,330.00 6,520.00 6,810.00 6,460.00 6,060.00
III-B 3,190.00 4,760.00 7,160.00 7,480.00 7,090.00 6,660.00
III-C 3,470.00 5,180.00 7,790.00 8,140.00 7,710.00 7,250.00
IV-A 3,920.00 5,850.00 8,800.00 9,190.00 8,710.00 8,190.00
IV-B 4,430.00 6,600.00 9,930.00 10,370.00 9,830.00 9,250.00
IV-C 5,000.00 7,450.00 11,210.00 11,710.00 11,100.00 10,440.00
IV-D 5,570.00 8,300.00 12,490.00 13,050.00 12,370.00 11,630.00
V-A 5,820.00 8,670.00 13,040.00 13,620.00 12,910.00 12,140.00
(40)
(41)
TYPE OR
GRADE OF
BUILDING
(24)
WAREHOUSE
(25)
FACTORY
(26)
CLOSED
HANGAR
(27)
INDUSTRIAL
BLDG.
(28)
STORAGE
(29)
RESTAURANT
a)Burger house
b)Cafeteria
c)Music Bar
d)Snack House
e)Canteen
(30)
COMMERCIAL
COMFLEX
(31)
SHOPPING
CENTER
(32)
SUPERMARKET
(33)
RECREATION
BLDG.
a)Bowling joint
b)Club house
c)PRT gym
(34)
OPEN SHED
a)Lumber Shed
b)Sawmills
c)Hangar
d)Market
e)Filler shed
(35)
RADIO & TV
STATION
I-B X 2,690.00 X X X X
I-C 2,470.00 3,020.00 X X X X
II-A 2,770.00 3,390.00 4,260.00 4,130.00 1,800.00 4,490.00
II-B 3,110.00 3,810.00 4,790.00 4,640.00 2,030.00 5,050.00
II-C 3,500.00 4,280.00 5,390.00 5,220.00 2,280.00 5,680.00
III-A 3,940.00 4,810.00 6,060.00 5,870.00 2,560.00 6,380.00
III-B 4,330.00 5,280.00 6,660.00 6,450.00 2,810.00 7,010.00
III-C 4,710.00 5,740.00 7,250.00 7,020.00 3,060.00 7,630.00
IV-A 5,320.00 6,480.00 8,190.00 7,930.00 3,460.00 8,610.00
IV-B 6,010.00 7,310.00 9,250.00 8,950.00 3,900.00 9,720.00
IV-C 6,790.00 8,250.00 10,440.00 10,100.00 4,400.00 10,980.00
IV-D 7,570.00 9,190.00 11,630.00 11,260.00 4,900.00 12,240.00
V-A 7,900.00 9,590.00 12,140.00 11,760.00 5,120.00 12,780.00
TYPE OR
GRADE OF
BUILDING
(36)
GASOLINE
STATION &
GAS FILLING
STATION
(37)
BATH
HOUSE
a) Sauna
b) Massage
parlor
(38)
SWIMMING
POOL
(39)
POWER
HOUSE
I-B X X X X X X
I-C X X X X X X
II-A 2,700.00 3,170.00 2,700.00 X X
II-B 3,040.00 3,570.00 3,040.00 X X
II-C 3,420.00 4,010.00 3,420.00 X X
III-A 3,840.00 4,510.00 5,490.00 3,850.00 X X
III-B 4,220.00 4,950.00 6,030.00 4,230.00 X X
III-C 4,590.00 5,380.00 6,560.00 4,600.00 X X
IV-A 5,180.00 6,070.00 7,410.00 5,190.00 X X
IV-B 5,850.00 6,860.00 8,370.00 5,860.00 X X
IV-C 6,600.00 7,750.00 9,450.00 6,620.00 X X
IV-D 7,360.00 8,640.00 10,530.00 7,570.00 X X
V-A 7,680.00 9,020.00 10,990.00 7,900.00 X X
(42)
Section 3.5: ASSESSMENT LEVEL ON BUILDINGS AND OTHER STRUCTURES:
A) RESIDENTIAL: FAIR MARKET VALUE
OVER NOT OVER ASSESSMENT LEVEL
175,000.00 0%
175,000.00 300,000.00 5%
300,000.00 500,000.00 10%
500,000.00 750,000.00 12%
750,000.00 1,000,000.00 15%
1,000,000.00 2,000,000.00 17%
2,000,000.00 5,000,000.00 20%
5,000,000.00 10,000,000.00 25%
10,000,000.00 Above 29%
B) COMMERCIAL AND INDUSTRIAL:
FAIR MAKET VALUE
OVER NOT OVER ASSESSMENT LEVEL
300,000.00 21%
300,000.00 500,000.00 25%
500,000.00 750,000.00 28%
750,000.00 1,000,000.00 35%
1,000,000.00 2,000,000.00 42%
2,000,000.00 5,000,000.00 49%
5,000,000.00 10,000,000.00 53%
10,000,000.00 Above 56%
C.) AGRICULTURAL:
FAIR MARKET VALUE
OVER NOT OVER ASSESSMENT LEVEL
300,000.00 18%
300,000.00 500,000.00 21%
500,000.00 750,000.00 25%
750,000.00 1,000,000.00 28%
1,000,000.00 2,000,000.00 32%
2,000,000.00 Above 35%
D: – ASSESSMENT LEVEL ON MACHINERIES
CLASS ASSESSMENT LEVEL
Agricultural 40%
Residential 50%
Commercial 80%
Industrial 80%
(43)
E: – ASSESSMENT LEVEL ON SPECIAL CLASSES (Lands, Buildings, Machineries, & Other
Improvements)
1.) SPECIAL CLASSES:
ACTUAL USE ASSESSMENT LEVEL
Cultural 0.70%
Scientific 0.70%
Hospital 0.70%
Local Water Districts 0.60%
Government owned or controlled Corporation engaged in the supply
And distribution of water and/or generation and transmission of
Electric power 0.60%
(44)
Section 3.6: Addition and Deduction Factor: Extra Items as component part of
Buildings:
1. MEZZANINE
2. PORCH
3. BALCONY
4. GARAGE
5. TERRACE
a. Covered
b. Open
6. DECK ROOF
a. Penthouse
b. Covered
c. Open
7. BASEMENT
a. Residential
b. High Rise Bldg.
8. PAVEMENT
a. 4” thk. Concrete
b. 6” thk. Concrete
c. 6” thk. Heavy Conc.
Asphalt
a. 2 thick
- 60% BUCC+Finishing Cost
- 40% -do-
- 45% -do-
- 45% BUCC
- 40% BUCC+Finishing Cost
- 25% -do-
- 70% -do-
- 60% -do-
- 30% -do-
- 100% -do-
- Plus 120%-do-
- 390.00 per square meter
- 460.00 -do-
- 960.00 -do-
- 325.00 -do-
9. FLOOR FINISHES
a. Marbles
b. Granite Tiles
c. Wood Tiles
d. Ceramic Tiles
e. Vinyl Tiles
f. Unglazed Tiles
g. Washout Pebbles
10. WALLS FINISHES (Use a, b, c, of floor
finishing as indicated above)
a. Double Walling, ordinary/Danarra
b. Glazed Tiles
c. Bricks
11. CEILING
a. Ordinary Plywood
b. Wooden Board
c. Foam Insulator
1. ¼” thick
2. ½” thick
d. Acoustic
12. FENCE
a. Wood
b. 4” thick Concrete
c. ¼”x1½”x 1½” Steel Grilles
d. ½”x2”x2” Steel Grilles
13. SPECIAL PANEL
a. Glass w/ Wooden Frame
b. Glass w/ Aluminum Frame
c. Accordion Door Cover
1) metal
2) stainless
14. HEIGHT
a. Excess in Height
1. Commercial
2. Bodega & Factory
- 700.00 per sq.m.
- 1,400.00 -do-
- 300.00 -do-
- 520.00
- 320.00 -do-
- 290.00 -do-
- 250.00 -do-
- 360.00 -do-
- 520.00 per sq.m.
- 305.00 -do-
- 280.00 per sq.m.
- 350.00 -do-
- 80.00 -do-
- 120.00 -do-
- 580.00 -do-
- 280.00 -do-
-1,285.00 -do-
-2,500.00 -do-
-3,200.00 -do-
- 975.00 per sq.m.
-2,000.00 -do-
-2,800.00 -do-
-1,700.00 -do-
-Add 20% of BUCC for every
meter in excess of three (3)
meters.
-Add 20% of BUCC for every
meter in excess of three (3)
meters.
b. Deficiency in Height
1. Residential & Commercial
2. Bodega & Factory
15. CONCRETE GUTTER
16. EXTRA T&B ORDINARY FINISH
17. PAINTING
18. SECOND HAND MATERIALS
19. FOUNDATION
20. PILES
-Deduct 20% of BUCC for every
meter deficiency of 3 meters
height.
-Deduct 15% of BUCC for every
meter deficiency of 4.5 meters
height.
- 600.00 per sq.m.
-10,000.00 per unit
- Add 10% of Bldg. Cost if painted
- Deduct 15% from Bldg. Cost if
2nd
hand materials has been
used.
Add 10% of base unit value of
ground floor
- 500 per linear meter RC piles
driven
(46)
A: SCHEDULE OF VALUES FOR PAVEMENTS, DRIVEWAYS, PARKING AREAS,
TARMACS, ETC.
a. 4” Thk. Slab – Plain Cement Finish P 390.00/sq.m.
b. 4” Thk. Slab – Colored Cement Finish 430.00/sq.m.
c. 4’ Thk. Slab – Bricks/Tiles Finish 760.00/sq.m.
d. 4” Thk. Slab – Pebbles Washout Finish 510.00/sq.m.
e. 6” Thk. Slab – Plain Cement Finish 460.00/sq.m.
f. 6” Thk. Slab – Colored Cement Finish 595.00/sq.m.
g. 6” Thk. Slab – Bricks/Tiles Finish 965.00/sq.m.
h. 6” Thk. Slab – Pebbles washout Finish 720.00/sq.m.
i. 2.5Thk Slab – Asphalt Finish 325.00/sq.m.
j. 8” Thk. Slab – Plain Cement Finish 790.00/sq.m.
B: SCHEDULE OF MARKET VALUES FOR FENCES
a. 4” Thk Reinforced Concrete P1,285.00/sq.m.
b. 6” Thk. Reinforced Concrete 1,895.00/sq.m.
c. 4” Concrete Hollow Blocks (without Plaster) 465.00/sq.m.
d. 4” Concrete Hollw Block (Plain Cement Finish)
1. One Face Plastered 615.00/sq.m.
2. Two Face Plastered 760.00/sq.m.
3. With paint – add 10% of base value x area
e. 4” Concrete Hollow Blocks with the following Finish
1. Sandblast/Anai Finish 655.00/sq.m.
2. Mactan Stone Finish 865.00/sq.m.
3. Bricks Finish 750.00/sq.m.
4. Washout Pebbles Finish 605.00/sq.m.
5. Ceramic Tiles Finish-one face 1,165.00/sq.m.
f. 6” Concrete Hollow Blocks (without Plaster) 615.00/sq.m.
g. 6” Concrete Hollw Block (Plain Cement Finish)
1. One Face Plastered 765.00/sq.m.
2. Two Face Plastered 915.00/sq.m.
3. With paint – add 10% of base value x area
h. 6” Concrete Hollw Block with the following finishies
1. Sandblast/Anai Finish 805.00/sq.m.
2. Mactan Stone Finish 1,015.00/ sq.m.
3. Bricks Finish 900.00/sq.m.
4. Washout Pebbles Finish 755.00/ sq.m.
5. Ceramic Tiles Finish-one face 1,315.00/sq.m.
i. INTERLINK (attached to 1” diameter G.I. Pipe – excluding CHB) 475.00/sq.m.
j. WROUGHT IRON Bars (Round, flat, Deformed – excluding CHB) 775.00/sq.m.
k. BARD WIRE (attached to 30 cm x 30 cm conc. Post) 570.00/sq.m.
l. G.I SHEETS (corrugated attached to wood post) 500.00/sq.m.
m. G.I SHEETS (corrugated attached to G.I pipe) 710.00/sq.m.
n. WOOD SLATS (1” x 2”) 365.00/sq.m.
o. COCO LUMBER (1” x 2”) 150.00/sq.m.
(47)
C : SCHEDULE OF VALUE FOR GATES
A. WROUGHT IRON BARS (Round, Flat, Angle Bars, Etc.) P 1,520.00/sq.m.
B. STEEL PLATE with G.I. Pipe 1,210.00/sq.m.
C. INTERLINK (Attached to 1 ½ ‘ Diameter G.I. Pipe) 990.00/sq.m.
D. WIRE MESH (Chicken wire, Hog Wire & Screen attached to G.I. pipe) 700.00/sq.m.
E. WOOD SLATS (1/2’thk) 920.00/sq.m.
D: SCHEDULE OF VALUES FOR OTHER STRUCTURES AND IMPROVEMENTS:
A. Concrete Posts (Standard Height 1.00 m)
SIZE VALUE PER
UNIT
0.10 X 0.10 260.00
0.10 X 0.15 280.00
0.10 X 0.20 310.00
0.10 X 0.25 380.00
0.10 X 0.30 400.00
0.10 X 0.35 440.00
0.15 X 0.15 320.00
0.15 X 0.20 400.00
0.15 X 0.25 450.00
0.15 X 0.30 550.00
0.15 X 0.35 820.00
0.15 X 0.40 845.00
0.20 X 0.20 530.00
0.20 X 0.25 650.00
0.20 X 0.30 845.00
0.20 X 0.35 890.00
0.20 X 0.40 930.00
0.25 X 0.25 860.00
0.25 X 0.30 920.00
0.25 X 0.35 970.00
0.25 X 0.40 1,240.00
0.30 x 0.30 980.00
0.30 x 0.35 1,260.00
0.30 x 0.40 1,360.00
0.40 x 0.40 1,530.00
B. GROTTO ………………………………..P 2,450.00 – 7,350.00
C. RETAINING WALL (RIP-RAP)……….. 1,940.00 per cu.m.
D. CONCRETE BALLUSTER ……………. 370.00
(48)
Section 4. - Depreciation Allowance – A depreciation table developed below is hereby prescribed
to rationalize the degree of maintenance, eg. Excellent, Average for reinforced concrete materials and
Good, Fair or Poor for mixed (Concrete & wood) & wooden materials.
DEPRECIATION TABLE FOR BUILDINGS
Type V
Age
excellent Average
% Depreciated % Value % Depreciated % Value
0-5 5 95 8 92
6-7 10 90 12 88
8-9 14 86 16 84
10-11 18 82 20 80
12-13 22 78 24 76
14-15 26 74 28 62
16-20 30 70 36 64
21-25 38 62 42 58
26-30 44 56 48 52
31-40 50 50 56 44
41-50 58 42 64 36
51-60 66 34 74 26
61-80 76 24 80 20
DEPRECIATION TABLE FOR BUILDINGS
Type IV
Age
excellent Average
% Depreciated % Value % Depreciated % Value
0-5 10 90 12 88
6-7 14 86 16 84
8-9 18 82 20 80
10-11 22 78 24 76
12-13 26 74 28 72
14-15 30 70 32 68
16-20 34 66 38 62
21-25 40 60 46 52
26-30 48 52 54 46
31-40 56 44 64 36
41-50 66 34 74 26
51-60 76 24 80 20
(49)
(50)
DEPRECIATION TABLE FOR BUILDINGS
Type III
Age Good Fair Poor
% Depreciated % Value
% Depreciated
% Value
% Depreciated
% Value
0-2 2 98 4 96 6 94
3-5 10 90 12 88 14 86
6-7 16 84 18 82 20 80
8-9 22 78 24 76 26 74
10-11 28 72 30 70 32 68
12-13 34 66 36 64 38 62
14-15 40 60 42 58 44 56
16-20 46 54 48 52 50 50
21-25 52 48 54 46 56 44
26-30 58 42 60 40 62 38
31-40 64 36 68 32 70 30
41-50 72 28 75 25 80 20
For an excess in the above rate of annual depreciation, bigger rate may be applied in extra
ordinary cases, that is, if properly presented and described as in the following instance: (1)
Damage due to catastrophe (earthquake, fire, deluge); (2) Heavily damage due to pest (e.g.
termite); (3) Established defects in construction, (4) Obsolescence.
(51)
DEPRECIATION TABLE FOR BUILDING
TYPE II & I
Age Fair Poor
% Depreciated % Value % Depreciated % Value
0-2 10 90 12 88
3-5 16 84 18 82
6-7 22 78 24 76
8-9 26 74 30 70
10-11 34 66 38 62
12-13 40 60 44 56
14-15 46 54 50 50
16-20 52 48 56 44
21-25 58 42 62 38
26-30 64 36 70 30
31-40 72 28 80 20
Section 5: CLASSIFICATION OF BUILDING & OTHER STRUCTURES
TYPE V – High Cost Grade Reinforced Concrete (Commercial/Industrial)
V – Includes all buildings and other structures constructed with the following materials;
Post : Reinforced concrete and Structural Steel Columns
Walls :Minimum of 4” thick reinforced concrete with very high costs grade
exterior & interior walls finishes (e.g. Granite, stone tiles and glazed tiles
Glass panel with aluminum glass/fiber glass sliding windows)
Floor : Minimum of 4” thick concrete slab on fill or on concrete beams for high
rise buildings with high cost grade floor finishes (e.g. granite tiles)
Roof : Structural Steel roof framing with roofing tiles or bricks (e.g. tegula,
asphalt shingle, asbestos, baked clay & concrete slab (e.g. roof deck or
roof garden)
TYPE IV- High Cost Grade Reinforced Concrete:
IV-D Includes all buildings and other structures constructed with the following
materials;
Post : Reinforced concrete and Structural Steel Columns
Walls : 4” & 6” concrete hollow blocks with high costs grade exterior & interior
wall finishes (e.g. Marble, Glazed tiles, stone tiles, glass panel with
aluminum glass/fiber glass sliding , French windows)
Floor : Minimum of 4” thick concrete slab on fill or on concrete beams for high
rise buildings with high cost grade floor finishes (e.g. Glazed tiles,
marbles, parquet or wood tiles,)
Roof :Structural Steel roof framing with Asphalt shingles Roofing
IV-C Includes all buildings and other structures constructed with the following
materials;
Post : Reinforced concrete and Structural Steel Columns
Walls : 4” & 6” concrete hollow blocks with high costs grade exterior
wall finishes (e.g. ceramic tiles,1st class mactan stone, with aluminum
glass/fiber glass sliding , French windows)
Floor : Minimum of 4” thick concrete slab on fill or on concrete beams for high
rise buildings with high cost grade floor finishes (e.g. Parquet or wood
tiles, ceramic tiles )
Roof : Structural Steel roof framing with Color Roof long span G.I. Sheets
IV-B Includes all buildings and other structures constructed with the following
materials;
Post : Reinforced concrete and Structural Steel Columns
Walls : 4” & 6” concrete hollow blocks with semi high costs grade exterior &
interior wall finishes (e.g. mactan stone, washout pebbles, tiles with
aluminum glass/fiber glass sliding , French windows)
Floor : Minimum of 4” thick concrete slab on fill or on concrete beams for high
rise buildings with high cost grade floor finishes (e.g. parquet or wood
tiles, ceramic tiles )
Roof : Structural Steel roof framing with long span G.I. Sheets
IV-A Includes all buildings and other structures constructed with the following
materials;
Post : Reinforced concrete and Structural Steel Columns
Walls : 4” & 6” concrete hollow blocks with good cost grade exterior
wall finishing materials (e.g. painted plain cement finish, bricks,
unglazed tiles)
(52)
Floor : Minimum of 4” thick concrete slab on fill or on concrete beams for high
rise buildings with good cost grade floor finishes (e.g. unglazed tiles,
colored plain cement, vinyl tiles )
Roof : Structural Steel roof framing with long span G.I. Sheets
TYPE III-Good Cost Grade Reinforced Concrete:
III-C -Includes all buildings and other structures constructed with the following
materials;
Post : Concrete Column
Walls : 4” & 6” concrete hollow blocks with good costs grade exterior
wall finishes (e.g. mactan stone, pebbles, adobe, stucco finish,
with aluminum glass jalousie, steel frame awning windows)
Floor : Minimum of 4” thick concrete slab on fill or on concrete beams for high
rise buildings with good cost grade floor finishes (e.g. ceramic tiles,
wood tiles, ordinary cement finishes )
Roof : Structural Steel/wooden truss roof framing with long span Galvanized
iron, fiber Sheets
III-B- Includes all buildings and other structures constructed with the following
materials;
Post : Concrete Column
Walls : 4” & 6” concrete hollow blocks with good costs grade exterior
wall finishes (e.g., anay finish, stucco finish, ordinary plain cement finish
with excellent paint condition with aluminum glass jalousie, steel frame
awning windows)
Floor : Minimum of 4” thick concrete slab on fill or on concrete beams for high
rise buildings with good cost grade floor finishes (e.g. first class vinyl
tiles, wood tiles, plain cement finish)
Roof : Structural Steel/wooden truss roof framing with #26 corrugated G.I. sheet
III-A- Includes all buildings and other structures constructed with the following
materials;
Post : Concrete columns
Walls : 4” & 6” concrete hollow blocks with good costs grade exterior
wall finishes (e.g. plain cement finish, anai finish with average paint condition)
Floor : Minimum of 4” thick concrete slab on fill or on concrete beams for high
rise buildings with good cost grade floor finishes (e.g. colored plain cement,
ordinary vinyl tiles, plain cement not colored, rough finish)
Roof : Structural Steel/wooden truss roof framing with No. 26 G.I. sheets
TYPE II- Mixed Concrete-wood Construction Materials:
II-C- Includes all buildings and other structures constructed with the following Mixed
materials
Post : Wood on concrete pier,
Walls : 4” or 6” concrete hollow blocks with plain cement finish, zocalo with
wooden stone-cut, V-cut,
Floor : Ordinary plain cement finish, tongue and groove, marine plywood
flooring
Roof : Wooden trust roof framing with ordinary galvanized iron sheets
II-B- Includes all buildings and other structures constructed with the following Mixed
materials
Post : Wood /Coco lumber on concrete pier,
Walls : 4” or 6” concrete hollow blocks with plain cement finish, zocalo with
V-cut, Lawanit, plywood, marine plywood, (53)
Floor : Ordinary plain cement finish, tongue and groove, marine plywood
flooring
Roof : Wooden trust roof framing with ordinary galvanized iron sheets
II-A- Includes all buildings and other structures constructed with the following Mixed
materials
Post : Wood /Coco lumber on concrete pier,
Walls : 4” or 6” concrete hollow blocks with plain cement finish, zocalo with
Lawanit, plywood, marine plywood,
Floor : Ordinary plain cement finish, tongue and groove, marine plywood
flooring
Roof : Wooden trust roof framing with ordinary galvanized iron sheets
TYPE I- A Light Construction Materials:
I-C Includes all buildings and other structures constructed with A light Materials
(Barong-barong or make shift houses)
Post : Coco lumber, Bamboo or any other wood
Walls : used Galvanized iron sheets, bamboo split, sawali, plywood, hard
Cardboard, plastic
Floor : Ordinary plain cement finish
Roof : Wooden/Bamboo roof framing with, nipa and plastic roofing
I-B Includes all buildings and other structures constructed with A light Materials
(Barong-barong or make shift houses)
Post : Coco lumber, Bamboo or any other wood
Walls : used Galvanized iron sheets, bamboo split, sawali, hard Cardboard,
plastic
Floor : bamboo split, earth ground
Roof : Wooden/Bamboo roof framing with, nipa and plastic roofing
(54)
Section 6: Miscellaneous Provisions:
- As a general rule, 100% base value per square meter on residential, commercial
& Industrial lands shall be applied to the area within the first strip fronting roads
or streets; for land beyond the standard depth, that is, 20 meters for residential
and 30 meters for commercial, the same shall be valued 80% for the 2nd
strip,
60% for the 3rd
strip, and 40% for the 4th
strip of the base value fixed for the road
or street thereof for the remaining area, provided that the value per square meter
for the last strip shall not be lower than the value per square meter of lots in the
other street or of the interior lots as reflected in the Schedule of Base Market
Value.
- Corner influence of 10% of the base unit value shall be added to residential and
commercial lots situated at the corner of the streets or roads. Provided, that if the
streets or roads have different base unit value, the higher value shall be used in
the computation thereof. An alley or callejon shall not be considered for the
adjustment thereof.
- Adjustment value for frontage shall be added to the valuation of all commercial
lots fronting streets or roads. The same is derived by multiplying the length of
frontage in linear meter by 50% of the unit base value thereof.
- To arrive at a final value of agricultural land, the total base market value shall be
multiplied by the percentage of adjustments as follows:
A. Type of Roads
1. Provincial or National Roads - No deduction
2. For all weather Roads - 3% deduction
3. Along dirt Road - 6% deduction
4. For no road outlet - 9% deduction
B. Type of Location
Distance in
Km. To:
a) All Weather
Road
b) Local Trading
Center (Poblacion)
0 to 1
over 1 to 3
over 3 to 6
over 6 to 9
0
2%
4%
6%
+ 5%
0%
- 2%
- 4%
- Value adjustment based on factors not specified in this Schedule of Market Value
(SMV), such as but not limited to shape, topography, and blighted status of the
lands that affect the value of the property being assessed, shall be applied.
- Building shall be generally classified and value in accordance with the structural
designs for which they were intended regardless of their actual use. Individual
property adjustment pursuant to this approved SMV shall be consistently
enforced.
- In case of buildings, machinery and other structures already covered by existing
assessment, the Reproduction/Replacement Cost New Less Depreciation
(RCNLD) approach shall be applied.
(55)
- The appraisal of machinery for tax purposes shall be based on its actual cost to
the owner when it was acquired which shall include the acquisition cost plus the
cost of freight, insurance, bank and other charges, brokerage arrastre and
handling, duties and taxes (if imported). Plus the cost of inland transportation,
handling, and installation charges at the present site.
- For purposes of assessment, a depreciation allowance shall be made for
machinery at a rate not exceeding five (5%) percent of its original cost or its
replacement or reproduction cost, as the case maybe, for each year of use:
Provided, however, that the remaining value for all kinds of machinery shall be
fixed at not less than twenty (20%) percent of such original, replacement, or
reproduction cost for as long as the machinery is useful and in operation.
As a general rule, the classification, appraisal, and assessment of real property for
taxation purposes, shall be governed by the provisions of R.A. 7160 and its implementing rules and
regulations and other existing laws and rules issued by the Department of Finance thru the Bureau of
Local Government Finance (DOF-BLGF) and this Sangguniang Panlungsod.
Sec. 7. Applicability of the Schedule – Real property shall be valued for taxation purposes
on the basis of this Schedule of Fair Market Values prepared for the City. As far as properly
applicable, such schedule shall be controlling, except where the property to be assessed is not of the
same kind as classified in this schedule, or where the value is not fixed. The same shall be valued at
its market value independent of said schedule.
Sec. 8. Assessment Level and Tax Rate – For purposes of this General Revision of Real
Property Assessment and classification, the Assessment Level and Tax Rates prescribed under City
Ordinance Nos. _____________ and _____________ respectively, shall be as follows:
Assessment Level Tax Rate
Basic SEF
Residential 1% 1.3% 1.0%
Commercial 3% 1.3% 1.0%
Industrial 3% 1.3% 1.0%
Agricultural 15% 1.3% 1.0%
Special Classes:
Cultural 0.70% 1.3% 1.0%
Scientific 0.70% 1.3% 1.0%
Hospital 0.70% 1.3% 1.0%
Local Water District 0.60% 1.3% 1.0%
Electric Power 0.60% 1.3% 1.0%
Sec. 9 Real Properties with a Decrease in Assessed Value – In cases where there is a
decrease in assessed value resulting from the general revision of assessment, in no case shall there be
a reduction in the RPT from the previous tax bill.
Sec. 10 Repealing Clause – All ordinances, rules and regulations or any part thereof
contrary to or inconsistent with the provisions of this ordinance are hereby repealed, amended and/or
modified accordingly.
Sec. 11 – All transactions conveying real property situated in the City of Mandaue after the
effectivity of this ordinance shall be assessed and taxed according to the full values of the herein
Schedule of Market Values.
(56)
Sec. 12 Separability Clause – If for any reason or reasons, any part or provision of this
ordinance is held invalid or unconstitutional, other parts or portions hereof which are not declared so
or affected thereof shall continue to be in full force and in effect.
Sec. 13 Effectivity – This ordinance shall take effect upon its approval and publication in a
newspaper of local circulation.
ENACTED. _____________, 2011
WE HEREBY CERTIFY to the correctness of the foregoing ordinance.
FRYLIN MABANAG
Secretary to the Sangguniang
Panlungsod
GLENN O. BERCEDE
City Vice Mayor and
Presiding Officer
APPROVED:
HON. JONAS C. CORTES
City Mayor
(57)
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