Apayao, Cordillera Administrative Region • RDO 011 (Tabuk City, Kalinga)
Effective: 2020
| Location | Residential | Commercial | Industrial | Agricultural |
|---|---|---|---|---|
| Bacsay | ₱119 | — | — | — |
↳ Agricultural Lot(Fishpond) | — | — | — | — |
↳ Agricultural Lot(Cogon Land) | — | — | — | — |
↳ Agricultural Lot(Pasture Land) | — | — | — | — |
↳ Agricultural Lot(Forest Land/ Timber) | — | — | — | — |
↳ Agricultural Lot(Other Agricultural Land) | — | — | — | — |
| Cagandungan | ₱111.5 | — | — | — |
↳ Agricultural Lot(Fishpond) | — | — | — | — |
↳ Agricultural Lot(Cogon Land) | — | — | — | — |
↳ Agricultural Lot(Pasture Land) | — | — | — | — |
↳ Agricultural Lot(Forest Land/ Timber) | — | — | — | — |
↳ Agricultural Lot(Other Agricultural Land) | — | — | — | — |
| Calabigan | ₱109 | — | — | — |
| Cangisitan | ₱120.5 | — | — | — |
| Capagaypayan | ₱121.5 | — | — | — |
| Dagupan | ₱120.5 | — | — | — |
| Lappa | ₱115 | — | — | — |
| Luyon | ₱121.5 | — | — | — |
| Marag | ₱141.5 | — | — | — |
| Poblacion | ₱136.8 | — | — | — |
| Quirino | ₱121.5 | — | — | — |
| Salvacion | ₱115 | — | — | — |
| San Francisco | ₱118 | — | — | — |
| San Gregorio | ₱121.5 | — | — | — |
| San Isidro Norte | ₱115 | — | — | — |
| San Isidro Sur | ₱127 | — | — | — |
| San Sebastian | ₱115 | — | — | — |
| Shalom | ₱119 | — | — | — |
| Sta. Lina | ₱121.5 | — | — | — |
| Tumog | ₱121.5 | — | — | — |
| Turod | ₱119 | — | — | — |
| Zumigui | ₱116 | — | — | — |
These zonal values are published by BIR RDO 011 (Tabuk City, Kalinga) and represent the minimum taxable value per square meter for properties in Luna.
When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:
Source: BIR Revenue District Office 011