Itbayat, Batanes · RDO 013 (Tuguegarao City, Cagayan)
Data last verified 2026-06-09 · see recent updates
DO 057-2015 · BIR schedule effectivity: 29-July-2015
San Jose, San Rafael, Sta Lucia, Sta. Maria, Sta. Rosa is a barangay in Itbayat, Batanes with 19 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 013 (Tuguegarao City, Cagayan), based on the BIR Department Order covering San Jose, San Rafael, Sta Lucia, Sta. Maria, Sta. Rosa. The average residential zonal value across classified streets is ₱288/sqm (median ₱297/sqm). Street-level residential values range from ₱180 to ₱360 per square meter. The highest-valued residential street is Loor St at ₱360/sqm. The majority of classified streets (100%) carry residential zoning. These values are used by the BIR as the minimum basis for computing capital gains tax and documentary stamp tax on property transactions in San Jose, San Rafael, Sta Lucia, Sta. Maria, Sta. Rosa.
Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on San Jose, San Rafael, Sta Lucia, Sta. Maria, Sta. Rosa barangay-level residential value of ₱288/sqm
This is an estimate based on the BIR zonal value only. Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Transfer tax (varies by LGU) and other fees are not included. Consult a licensed tax professional for exact computations.
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| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| San Jose, San Rafael, Sta Lucia, Sta. Maria, Sta. Rosa | - | - | - |
↳ National Road(From Mayan St. to P. Gonzales St.) | ₱297 | - | - |
↳ National Road(Castillo St. Circumferential Road) | ₱223 | - | - |
↳ Quezon St.(From Roxas St. to Magsaysay) | ₱297 | - | - |
↳ Roxas St., Garica St. & Mabini St.(From Quezon St. to National Road) | ₱297 | - | - |
↳ Gordo St., Borlina St., Cabanela St.,(Within 150 Meters From National Road) | ₱297 | - | - |
↳ Agan St(From de Guzman St. to Castillo St.) | ₱297 | - | - |
↳ Circumferential Road(From Mayan St to Dita St., (Northwest Side)) | ₱240 | - | - |
↳ Provincial Road(Mayan St - Gonzales St.) | ₱240 | - | - |
↳ Provincial Road(Cabanela, Horlina and Naquita St.) | ₱240 | - | - |
↳ Provincial Road((Northwest and Southeast Side)) | ₱223 | - | - |
↳ Provincial Road(Castillo-Cirfumferential) | ₱180 | - | - |
↳ Loor St(From Mayan St. to Roxas St) | ₱360 | - | - |
↳ Loor St((Northwest and Northeast)) | ₱360 | - | - |
↳ Loor St((Northeast and Southeast Side)) | ₱360 | - | - |
↳ Loor St(And Loor St. (Northwest & Southeast Side)) | ₱240 | - | - |
↳ P. Gonzales St.(From Blanca St to Rosario St. (Northeast)) | ₱360 | - | - |
↳ Tayaro St(From Rosario St to Gato St) | ₱360 | - | - |
↳ Trail Unnamed St(From Rosario St to Gato St) | ₱240 | - | - |
↳ All Other Streets(From Rosario St to Gato St) | ₱360 | - | - |
These zonal values are published by BIR RDO 013 (Tuguegarao City, Cagayan) and represent the minimum taxable value per square meter for properties in SAN JOSE, SAN RAFAEL, STA LUCIA, STA. MARIA, STA. ROSA, Itbayat.
Note: the RDO shown here is the source RDO: the Revenue District Office whose Department Order published these values. It is not necessarily the RDO where you file taxes for this property. Jurisdictional RDO assignments are governed by BIR's territorial issuances (Revenue Memorandum Orders) and may differ from the source. When in doubt about where to file, contact BIR directly.
When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:
Data Source: Bureau of Internal Revenue (BIR), Philippines
Legal Basis: Section 6(E) of NIRC of 1997, as amended by RA 10963 (TRAIN Law)
Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.