Republic of the Philippines Tanggapan ng Sangguniang ...jmc.blgf.gov.ph/smv/region7/MandaueCity.pdf · an ordinance approving the schedule of fair market value of all real property

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or repealed.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


Alley 4,000.00

3rd

Class R-3 6,500.00


Alley 3,500.00

4th

Class R-4 6,000.00


Alley 3,000.00

5th

Class R-5 5,500.00


Alley 2,750.00

6th

Class R-6 5,000.00


Alley 2,500.00

7th

Class R-7 4,500.00


Alley 2,250.00

8th

Class R-8 4,000.00


Alley 2,000.00

9th

Class R-9 3,500.00


Alley 1,750.00

10th

Class R-10 3,000.00


Alley 1,500.00

11th

Class R-11 2,500.00


Alley 1,250.00

12th

Class R-12 2,000.00


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


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


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


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


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


-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


-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


-Alley R-6a 2,500.00

(06)


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


-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


-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


-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


-Alley R-3a 3,500.00

(07)

BARANGAY BAKILID (002):


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


-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


-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


-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


-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


-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


-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


-Alley R-5a 2,750.00

(08)

BARANGAY BANILAD (003):


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


-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


-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


-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


-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


-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


-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


-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


-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):


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


-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


-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


-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


-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


-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


-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


-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):


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


-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


-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


-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


-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


-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


-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


-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


-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


-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


-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


-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


-Alley R-8a 2,000.00

J. BRIONES ST. F. Mendoza St. to A.C. Cortes Avenue C-3 12,000.00


R-3 6,500.00


-Alley R-3a 3,500.00

(12)

BARANGAY CANDUMAN (007):


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


-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


-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


-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


-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


-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


-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


-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


-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


-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


-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):


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


-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


-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


-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):


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


-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


-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


-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


-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


-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


-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


-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


-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


-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):


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


-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


-Alley R-2a 4,000.00

J. BRIONES ST. Andres Soriano Avenue to F. Mendoza St. C-3 12,000.00


R-2 7,000.00


-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


-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


-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


-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


-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


-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


-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


-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


-Alley R-4a 3,000.00 (17)


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


-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


-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


-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


-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):


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


-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


-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


-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


-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


-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):


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


-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


-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


-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


-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


-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


-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


-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


-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


-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


-Alley R-7a 2,250.00

(20)


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


-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


-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)


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


-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


-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


-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


-Alley R-3a 3,500.00

M. SANCHEZ ST. S.B. Cabahug St. to boundary of barangay C-5 8,000.00


R-3 6,500.00


-Alley R-3a 3,500.00

GERARDO OUANO ST. S.B. Cabahug St. to boundary of barangay C-5 8,000.00


R-5 5,500.00


-Alley R-5a 2,750.00

R.T. COLINA ST. M.C. Briones St. to boundary of barangay C-6 7,000.00


R-6 5,000.00


-Alley R-6a 2,500.00

(22)

BARANGAY JAGOBIAO (014):


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


-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


-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


-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


-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


-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


-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):


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


-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


-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


-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


-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


-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):


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


-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


-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


-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


-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


-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


-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):


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


-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


-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


-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


-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


-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


-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


-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


-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


-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


-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


-Alley R-8a 1,750.00

SUGAR VALLEY SUBDIVISION R-8 4,000.00 (26)

BARANGAY MANTUYONG (018):


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


-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


-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


-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


-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


-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


-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


-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):


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


-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


-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


-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


-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):


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


-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


-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


-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


-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


-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


-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


-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):


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


-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


-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


-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


-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


-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


-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):


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


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


R-2 7,000.00


-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


-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


-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


-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


-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


-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


-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):


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


-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


-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


-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


-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


-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


-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):


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


-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


-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


-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):


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


-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


-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


-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


-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


-Alley R-12a 1,000.00

(34)

BARANGAY TIPOLO (026):


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


-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


-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


-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


-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


-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


-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


-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


-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


-Alley R-4a 3,000.00

SINGSON SUBDIVISION R-4 6,000.00

(35)

BARANGAY UMAPAD (027):


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


-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


-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


-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


-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


-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


-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


-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


-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)


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)


b. Where average grade residential buildings are predominantly situated;

c. Where public transportation facilities are not regular but accessible towards major trading area;


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;


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


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


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


Type IV

Age

excellent Average


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)


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


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;


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)


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;


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)


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;


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)


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;


Walls : 4” & 6” concrete hollow blocks with good cost grade exterior

wall finishing materials (e.g. painted plain cement finish, bricks,

unglazed tiles)

(52)


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)


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


wall finishes (e.g., anay finish, stucco finish, ordinary plain cement finish

with excellent paint condition with aluminum glass jalousie, steel frame

awning windows)


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


wall finishes (e.g. plain cement finish, anai finish with average paint condition)


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,


V-cut, Lawanit, plywood, marine plywood, (53)


flooring


II-A- Includes all buildings and other structures constructed with the following Mixed

materials

Post : Wood /Coco lumber on concrete pier,


Lawanit, plywood, marine plywood,


flooring


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)

Documents

Republic of the Philippines Tanggapan ng Sangguniang ...jmc.blgf.gov.ph/smv/region7/MandaueCity.pdf · an ordinance approving the schedule of fair market value of all real property