Cebu, Central Visayas • RDO 083 (Talisay City, Cebu)
Effective: 2022
| Location | Residential | Commercial | Industrial | Agricultural |
|---|---|---|---|---|
| Along Bato-bulongan Road | ₱1,400 | — | — | — |
↳ One Aura Residences**(COCO LANDS) | ₱7,000 | — | — | — |
| Awihao | — | — | — | — |
↳ ALL LOTS FRONTING(BATO-BULONGAN-CABITOONAN & MOHON ROADS) | ₱1,750 | — | — | — |
↳ ALL LOTS FRONTING(COCO LAND) | — | — | — | — |
↳ REST OF AWIHAO(INTERIOR LOTS) | ₱1,250 | — | — | — |
↳ REST OF AWIHAO(ALL HILLY LANDS) | — | — | — | — |
↳ REST OF AWIHAO(OTHER AGRICULTURAL LANDS) | — | — | — | — |
| Bagacay | — | — | — | — |
↳ ALL LOTS(BARANGAY ROADS) | ₱600 | — | — | — |
↳ ALL LOTS(COCO LANDS) | — | — | — | — |
↳ ALL LOTS(TIMBER LAND) | — | — | — | — |
↳ ALL LOTS(ALL HILLY LANDS) | — | — | — | — |
| Bato | — | — | — | — |
↳ NATIONAL ROAD(ALL LOTS) | — | ₱4,500 | ₱4,500 | — |
↳ NATIONAL ROAD(ALL LOTS TO PINAMUNGAHAN-SIGMA CEE ROAD) | ₱3,250 | — | — | — |
↳ NATIONAL ROAD(ALL LOTS TO CABITOONAN-SIGMA CEE ROAD) | ₱3,250 | — | — | — |
↳ NATIONAL ROAD(RICEFIELDS UNIRRIGATED) | — | — | — | — |
| Bdry Awihao - Bulongan, Subayon | ₱650 | — | — | — |
| Biga | — | — | — | — |
↳ ALL LOTS(BARANGAY ROADS) | ₱600 | ₱1,375 | ₱1,375 | — |
↳ ALL LOTS(COCO LANDS) | — | — | — | — |
↳ ALL LOTS(TIMBER LAND) | — | — | — | — |
↳ ALL LOTS(ALL HILLY LANDS) | — | — | — | — |
| Bulongan | — | — | — | — |
↳ ALL LOTS(BULONGAN ROAD (MEDIA ONCE - SAGAY)) | ₱900 | — | — | — |
↳ ALL LOTS(COCO LAND) | — | — | — | — |
↳ ALL LOTS(INTERIOR LOTS) | ₱625 | — | — | — |
↳ ALL LOTS(OTHER AGRICULTURAL LANDS) | — | — | — | — |
| Bunga | ₱650 | — | — | — |
↳ FEEDER ROAD*(BOUNDARY DAS TO LAMAC, PINAMUNGAHAN*) | ₱1,125 | — | — | — |
↳ FEEDER ROAD*(ALL PLAIN AREAS) | — | — | — | — |
| Cabito-onan | — | — | — | — |
↳ ALONG FEEDER ROAD(INTERIOR) | ₱1,450 | — | — | — |
↳ ALONG FEEDER ROAD(SEASHORE) | — | — | — | — |
↳ ALONG FEEDER ROAD(ALL HILLY LANDS) | — | — | — | — |
↳ NATIONAL ROAD(BRDY BATO-IBO AREAS) | ₱3,500 | — | — | — |
↳ NATIONAL ROAD(ALL LOTS TO IBO-AWIHAO ROAD) | ₱2,500 | — | — | — |
↳ NATIONAL ROAD(ALL LOTS TO BATO- AWIHAO ROAD) | ₱2,100 | — | — | — |
↳ NATIONAL ROAD(ALL PLAIN AREAS) | — | — | — | — |
| Calongcalong | ₱1,250 | — | — | — |
↳ NATIONAL ROAD(ALL LOTS) | ₱1,800 | ₱2,750 | ₱2,750 | — |
↳ NATIONAL ROAD(ALL LOW AREAS) | — | — | — | — |
| Cambang-ug | — | — | — | — |
↳ ALL LOTS(BARANGAY ROADS) | ₱1,150 | — | — | — |
↳ ALL LOTS(ALL LOW AREAS) | — | — | — | — |
↳ ALL LOTS(INTERIOR LOTS) | ₱600 | — | — | — |
↳ ALL LOTS(ALL HILLY LANDS) | — | — | — | — |
| Campo 8 | ₱800 | — | — | — |
↳ NATIONAL ROAD(BDRY OF BRGY CANTABACO-MUN. OF MINGLANILLA) | ₱1,250 | — | — | — |
↳ NATIONAL ROAD(COCO LAND) | — | — | — | — |
| Canlumapao | — | — | — | — |
↳ ALL LOTS(BARANGAY ROADS) | ₱900 | ₱1,250 | — | — |
↳ ALL LOTS(ALL LOW AREAS) | — | — | — | — |
↳ ALL LOTS(INTERIOR LOTS) | ₱750 | — | — | — |
↳ ALL LOTS(ALL HILLY LANDS) | — | — | — | — |
| Cantabaco | ₱1,000 | — | — | — |
↳ NATIONAL ROAD(ALL LOTS) | ₱1,750 | — | — | — |
↳ NATIONAL ROAD(ALL PLAIN AREAS) | — | — | — | — |
| Capt. Claudio | — | — | — | — |
↳ ALL LOTS(BARANGAY ROADS) | ₱1,000 | — | — | — |
↳ ALL LOTS(ALL LOW AREAS) | — | — | — | — |
↳ ALL LOTS(INTERIOR LOTS) | ₱650 | — | — | — |
↳ TOLEDO HEIGHTS SUBD.*(INTERIOR LOTS) | ₱6,750 | — | — | — |
↳ TOLEDO HEIGHTS SUBD.*(ALL HILLY AREAS) | — | — | — | — |
| Carmen | — | — | — | — |
↳ ALL LOTS(BARANGAY ROADS) | — | ₱1,250 | — | — |
| City Proper (Poblacion) | — | — | — | — |
↳ AFC ACCESS ROAD *(S. OSMENA SR. ST ** - AFC COMPOUND) | — | — | — | — |
↳ ALONG HOSPITAL ST.***(PRES. D. MACAPAGAL HI-WAY**** - PUBLIC MKT.) | — | ₱0 | — | — |
↳ ALONG S. OSMENA SR. ST.*****(RAFOLS ST-ZAMORA ST.) | — | ₱0 | — | — |
↳ ALONG S. OSMENA SR. ST.*****(ZAMORA ST-HINULAWAN ST.) | ₱0 | — | — | — |
↳ B.B.CAVADA SR. ST. (HOSPITAL ST)(MAGSAYSAY ST. - CITY HOSPITAL) | ₱6,500 | — | — | — |
↳ B.B.CAVADA SR. ST. (HOSPITAL ST)(COGONAL) | — | — | — | — |
↳ CLIMACO ST(S. OSMENA SR. ST. - PRES. D MACAPAGAL HI-WAY **) | ₱9,000 | ₱10,500 | — | — |
↳ CLIMACO ST. EXT. 22*(S. OSMENA SR. ST. EXT.-MAGSAYSAY ST.) | ₱8,000 | — | — | — |
↳ F. TROCIO ST(S. OSMENA SR. ST. - PRES. C. MACAPAGAL HI-WAY) | ₱4,500 | ₱4,800 | — | — |
↳ F. TROCIO ST(S. OSMENA SR. ST** - AFC COMPOUND) | ₱4,800 | — | — | — |
↳ HINULAWAN ST(MAGSAYSAY ST. - PRES. D. MACAPAGAL HI-WAY.) | ₱9,000 | ₱10,000 | — | — |
↳ LIBRE ST(PRES. D. MACAPAGAL HIWAY - S. OSMENA ST.) | — | ₱9,000 | — | — |
↳ LIBRE ST(FRONTING (ALONG) LIBRE ST. 6*) | — | ₱10,500 | — | — |
↳ LIBRE ST(S. OSMENA SR. ST - MAGSAYSAY JUNCTION 7*) | ₱5,500 | — | — | — |
↳ M. A. BARBA ST. *(S. OSMENA SR. ST. -R.G. ESPINOSA 13*) | — | ₱11,250 | — | — |
↳ M. A. BARBA ST. *(S. OSMENA SR. ST - MAGSAYSAY ST. *14) | ₱8,750 | — | — | — |
↳ MAGSAYSAY ST.(TUBOD-LANDAHAN RD.-HINULAWAN EXT.15*) | ₱6,500 | — | — | — |
↳ MAGSAYSAY ST.(HINULAWAN ST. EXT.-LURAY 2 BOUNDARY 16*) | ₱6,000 | — | — | — |
↳ MERCADO ST.(S. OSMENA SR. ST - MAGSAYSAY ST. 9*) | ₱9,000 | — | — | — |
↳ PRES. D. MACAPAGAL HI-WAY(RAFOLS ST.-ZAMORA ST.) | — | ₱16,000 | — | — |
↳ PRES. D. MACAPAGAL HI-WAY(ZAMORA ST - HINULAWAN ST.) | — | ₱14,000 | — | — |
↳ PRES. D. MACAPAGAL HI-WAY(HINULAWAN ST.-MA. BARBA ST.) | ₱10,500 | — | — | — |
↳ PRES. D. MACAPAGAL HI-WAY(M. A. BARBA ST - TROCIO ST (LURAY 2 BOUNDARY)) | ₱10,500 | — | — | — |
↳ PRES. D. MACAPAGAL HI-WAY(RAFOLS ST - ST. JOHN OF SAHAGUN DRIVE 10*) | — | ₱16,000 | — | — |
↳ PRES. D. MACAPAGAL HI-WAY(ST. JOHN OF SAHAGUN DRIVE - LIBRE ST) | — | ₱13,500 | — | — |
↳ PRES. D. MACAPAGAL HI-WAY(LIBRE ST.-IBO BDRY/CEMETERY 17*) | ₱8,000 | — | — | — |
↳ PRES. D. MACAPAGAL HI-WAY(LIBRE ST.,-IBO BDRY/CEMETERY 18*) | — | ₱10,000 | — | — |
↳ R. G. ESPINOSA ST.(RAFOLS ST.-VICENTE PENALOSA ST.) | — | ₱12,000 | — | — |
↳ R. G. ESPINOSA ST.(VICENTE PENALOSA ST. - HINULAWAN ST.) | — | ₱11,000 | — | — |
↳ R. G. ESPINOSA ST.(HINULAWAN ST.- M.A. BARBA ST.-TROCIO ST. (LURAY 2 BDRY)) | ₱11,000 | — | — | — |
↳ R. G. ESPINOSA ST.(RAFOLS ST - TOLEDO DAYS HOTEL) | — | ₱11,000 | — | — |
↳ RAFOLS ST.(PRES. D. MACAPAGAL.-S. OSMENA SR. ST.) | — | ₱16,000 | — | — |
↳ RAFOLS ST.(PRES. D. MACAPAGAL HI-WAY - PUBLIC MARKET) | — | ₱15,500 | — | — |
↳ RAFOLS ST. EXT.(S. OSMENA ST.-MAGSAYSAY ST. 19*) | — | ₱14,000 | — | — |
↳ RODRIGUEZ ST(S. OSMENA SR. ST. - PRES. C. MACAPAGAL HI-WAY) | ₱8,750 | ₱14,000 | — | — |
↳ S. OSMENA SR. ST.(RAFOLS ST- ZAMORA ST.) | — | ₱13,000 | — | — |
↳ S. OSMENA SR. ST.(ZAMORA ST.-HINULAWAN ST-M.A.BARBA ST.-LURAY 2 20*) | ₱10,000 | — | — | — |
↳ S. OSMENA SR. ST.(RAFOLS - CLIMACO STS) | — | ₱13,000 | — | — |
↳ S. OSMENA SR. ST.(CLIMACO ST.-LIBRE ST.) | ₱8,500 | — | — | — |
↳ S. OSMENA SR. ST.(LIBRE ST.-POLOYAPOY) | ₱7,250 | — | — | — |
↳ S. OSMENA SR. ST.(F. POLOYAPOY ST - BDRY OF IBO) | ₱7,750 | — | — | — |
↳ ST. JOHN OF SAHAGUN DRIVE 10*(S. OSMENA SR. ST. - PRES. C. MACAPAGAL HI-WAY) | ₱9,500 | ₱13,500 | — | — |
| City Proper (Poblacion)(Continuation) | — | — | — | — |
↳ TUBOD-LANDAHAN ROAD(OSMENA ST,-TUBOD BDRY 21*) | ₱7,500 | — | — | — |
↳ UNKNOWN ROAD(TUBOD LANDAHAN RD.-CITY HOSPITAL) | ₱5,250 | ₱6,500 | — | — |
↳ VICENTE P. PENALOSA ST(PRES. D. MACAPAGAL HI-WAY - R. G. ESPINOSA ST) | — | ₱13,000 | — | — |
↳ ZAMORA ST.(PRES. D. MACAPAGAL HI-WAY - S. OSMENA SR. ST.) | — | ₱13,000 | — | — |
| Daanlungsod* | — | — | — | — |
↳ NATIONAL ROAD(ALL COMMERCIAL LOTS) | — | ₱8,750 | — | — |
| Don Andres Soriano (Das) | — | — | — | — |
↳ NATIONAL ROAD(ALL COMMERCIAL AREAS) | — | ₱5,200 | — | — |
↳ NATIONAL ROAD(ALONG TOLEDO-MANIPIS ROAD) | ₱3,750 | — | — | — |
↳ NATIONAL ROAD(POOG JUNCTION - ULING NAGA ROAD) | ₱3,250 | — | — | — |
↳ NATIONAL ROAD(COCO LANDS) | — | — | — | — |
↳ REST OF DAS(ACMDC AREAS/CARMEN COPPER AREAS) | — | ₱3,750 | ₱3,750 | — |
↳ REST OF DAS(INTERIOR AREAS) | ₱2,000 | — | — | — |
↳ REST OF DAS(PLAIN AREAS) | — | — | — | — |
↳ REST OF DAS(HILLY LANDS) | — | — | — | — |
| Dumlog | ₱1,500 | — | — | — |
↳ NATIONAL ROAD(ALL COMMERCIAL AREAS) | — | ₱4,000 | — | — |
↳ NATIONAL ROAD(TALAVERA-SANGI) | ₱2,500 | — | — | — |
↳ NATIONAL ROAD(ALL PLAIN AREAS) | — | — | — | — |
| Gen. Climaco | — | — | — | — |
↳ ALL LOTS(BARANGAY ROADS) | ₱1,000 | — | — | — |
↳ ALL LOTS(ALL LOW AREAS) | — | — | — | — |
↳ ALL LOTS(INTERIOR LOTS) | ₱650 | — | — | — |
↳ ALL LOTS(ALL HILLY LANDS) | — | — | — | — |
| Ibo | — | — | — | — |
↳ NATIONAL ROAD(ALL COMMERCIAL AREAS) | — | ₱3,750 | — | — |
↳ NATIONAL ROAD(POBLACION BDRY-CABITOONAN) | ₱2,875 | — | — | — |
↳ NATIONAL ROAD(ALL PLAIN AREAS / COCO LANDS) | — | — | — | — |
↳ REST OF IBO(INTERIOR AREAS) | ₱1,750 | — | — | — |
↳ REST OF IBO(FISHPOND) | — | — | — | — |
↳ REST OF IBO(ALONG THE BEACH/SEASHORE) | — | — | — | — |
↳ REST OF IBO(ALL HILLY LANDS) | — | — | — | — |
| Ilihan | ₱1,350 | — | — | — |
↳ NATIONAL ROAD(SANGI-MAGDUGO) | — | ₱4,500 | — | — |
↳ NATIONAL ROAD(SANGI-CITY HALL) | ₱3,500 | — | — | — |
↳ NATIONAL ROAD(CITY HALL-MAGDUGO) | ₱2,250 | — | — | — |
| Landahan | — | — | — | — |
↳ ALL LOTS(All Commercial Lots) | — | ₱1,500 | — | — |
| Luay | — | — | — | — |
↳ ALL LOTS(BARANGAY ROADS) | ₱600 | — | — | — |
↳ ALL LOTS(ALL LOW AREAS) | — | — | — | — |
↳ ALL LOTS(INTERIOR LOTS) | ₱325 | — | — | — |
↳ ALL LOTS(TIMBER LAND) | — | — | — | — |
↳ ALL LOTS(ALL HILLY LANDS) | — | — | — | — |
| Luray II | ₱3,900 | — | — | — |
↳ ALONG TROCIO ST & EXT.(POBLACION BDRY-SANGI) | ₱4,000 | — | — | — |
↳ NATIONAL ROAD*(POBLACION BDRY-SANGI) | ₱5,250 | ₱6,750 | — | — |
↳ S. OSMENA SR. ST**(POBLACION BDRY-SANGI) | ₱4,800 | — | — | — |
| Magdugo (Don Juan Climaco) | — | — | — | — |
↳ NATIONAL ROAD(HI-WAY ILIHAN - MEDIA ONCE) | ₱3,250 | ₱4,750 | — | — |
↳ NATIONAL ROAD(CROSSING HI-WAY - GEN. CLIMACO RD**) | ₱1,750 | — | — | — |
↳ NATIONAL ROAD(INTERIOR LOTS) | ₱1,400 | — | — | — |
↳ NATIONAL ROAD(ALL PLAIN AREAS) | — | — | — | — |
↳ NATIONAL ROAD(ALL HILLY LANDS) | — | — | — | — |
| Matab-ang | — | — | — | — |
↳ NATIONAL ROAD(STO. NINO-CALONGCALONG) | ₱2,500 | ₱2,750 | ₱2,750 | — |
↳ NATIONAL ROAD(ALL LOW AREAS) | — | — | — | — |
↳ NATIONAL ROAD(INTERIOR LOTS) | ₱1,350 | — | — | — |
↳ NATIONAL ROAD(ALONG THE BEACH) | — | — | — | — |
↳ NATIONAL ROAD(COCO LAND) | — | — | — | — |
↳ NATIONAL ROAD(ALL HILLY LANDS) | — | — | — | — |
↳ Other Swubdivision***(ALL HILLY LANDS) | ₱4,000 | — | — | — |
| Media Once | — | — | — | — |
↳ BUOT SUBD(CORN LAND) | ₱1,150 | — | — | — |
↳ NATIONAL ROAD(ALL COMMERCIAL AREAS) | — | ₱3,500 | — | — |
↳ NATIONAL ROAD(MAGDUGO (JUAN CLIMACO)-POOG BDRY) | ₱1,750 | — | — | — |
↳ NATIONAL ROAD(CORN LAND) | — | — | — | — |
↳ SAN JOSE MARIA VILLAGE(CORN LAND) | ₱6,000 | — | — | — |
| Pangamihan | — | — | — | — |
↳ ALL LOTS(BARANGAY ROADS) | ₱575 | — | — | — |
↳ ALL LOTS(LOW AREAS) | — | — | — | — |
↳ ALL LOTS(HILLY AREAS) | — | — | — | — |
| Poog | — | — | — | — |
↳ NATIONAL ROAD(ALL COMMERCIAL LOTS) | — | ₱3,750 | — | — |
↳ NATIONAL ROAD(ACMDC TOWNSHIP - DAS) | ₱1,850 | — | — | — |
↳ NATIONAL ROAD(MEDIA ONCE-ACMDC TOWNSHIP*) | ₱1,125 | — | — | — |
↳ NATIONAL ROAD(CORN LAND) | — | — | — | — |
↳ NATIONAL ROAD(DAS TO BDRY BUNGA) | ₱1,150 | — | — | — |
↳ REST OF POOG(INTERIOR LOTS) | ₱875 | — | — | — |
↳ REST OF POOG(ALL PLAIN AREAS) | — | — | — | — |
↳ REST OF POOG(ALL HILLY LANDS) | — | — | — | — |
↳ SAN JOSE MARIA VILLAGE****(DAS TO BDRY BUNGA) | ₱4,500 | — | — | — |
| Puting Bato | — | — | — | — |
↳ ALL LOTS(BARANGAY ROAD) | ₱1,000 | — | — | — |
↳ ALL LOTS(ALL LOW AREAS) | — | — | — | — |
↳ ALL LOTS(INTERIOR LOTS) | ₱650 | — | — | — |
↳ ALL LOTS(ALL HILLY AREAS) | — | — | — | — |
| Rest Of Media Once To Bulongan & Pandungbato | — | — | — | — |
| Rr | ₱1,900 | ₱7,250 | ₱7,250 | — |
| Sam-ang | — | — | — | — |
↳ ALL LOTS(MEDIA ONCE-SAM-ANG ROAD (NEW ROAD)) | ₱1,350 | — | — | — |
| Sangi* | ₱3,000 | — | — | — |
↳ NATIONAL ROAD(BOUNDARY DUMLOG -LURAY) | — | ₱8,000 | — | — |
↳ NATIONAL ROAD(SAPANGDAKU BRIDGE** - SANGI CROSSING) | ₱6,850 | — | — | — |
↳ NATIONAL ROAD(SANGI CROSSING - ILIHAN BDRY) | ₱6,850 | — | — | — |
↳ NATIONAL ROAD(SANGI CROSSING - LURAY II) | ₱6,850 | — | — | — |
↳ P. LEBUMFACIL ST(SANGI CROSSING - LURAY II) | ₱4,000 | — | — | — |
↳ S. OSMENA SR. ST***(NATIONAL ROAD - LURAY II BDRY) | ₱5,000 | — | — | — |
| Sto. Nino | — | — | — | — |
↳ FEEDER ROAD(NATIONAL ROAD - BEACH**) | ₱1,600 | — | — | — |
↳ FEEDER ROAD(CORN LAND) | — | — | — | — |
↳ FEEDER ROAD(SEASHORE) | — | — | — | — |
↳ FEEDER ROAD(ALL HILLY LANDS) | — | — | — | — |
↳ FEEDER ROAD(AGRICULTURAL LANDS) | — | — | — | — |
↳ NATIONAL ROAD(ALL LOTS) | — | ₱4,000 | ₱3,250 | — |
↳ NATIONAL ROAD(MATAB-ANG - ARPILI BRIDGE) | ₱2,500 | — | — | — |
↳ NATIONAL ROAD(LOW AREAS) | — | — | — | — |
| Subayon | — | — | — | — |
↳ FEEDER ROAD*(BOUNDARY CABITOONAN-LANDAHAN) | ₱1,000 | — | — | — |
↳ FEEDER ROAD*(ALL LOW AREAS) | — | — | — | — |
↳ REST OF SUBAYON(INTERIOR LOTS) | ₱650 | — | — | — |
↳ REST OF SUBAYON(ALL HILLY AREAS) | — | — | — | — |
| Talavera | — | — | — | — |
↳ INTERIOR AREAS(INTERIOR) | ₱1,500 | — | — | — |
↳ INTERIOR AREAS(SEASHORE) | — | — | — | — |
↳ INTERIOR AREAS(ALL HILLY LANDS) | — | — | — | — |
↳ NATIONAL ROAD(ALL COMMERCIAL LOTS) | — | ₱4,000 | — | — |
↳ NATIONAL ROAD(CALONGCALONG BDRY - DUMLOG) | — | ₱3,000 | ₱3,000 | — |
↳ NATIONAL ROAD(CALONGCALONG BDRY TO JUNCTION OF FEEDER RD) | ₱2,500 | — | — | — |
↳ NATIONAL ROAD(FEEDER ROAD JUNCTION - DUMLOG BOUNDARY) | ₱1,750 | — | — | — |
↳ NATIONAL ROAD(ALL PLAIN AREAS) | — | — | — | — |
| Tubod | ₱1,200 | — | — | — |
↳ IL GRANDE RESIDENCES SUBD.**(ALL PLAIN AREAS) | ₱5,000 | — | — | — |
↳ NATIONAL ROAD(BRDY POBLACION - IBO AREAS) | ₱3,000 | — | — | — |
↳ TUBOD-LANDAHAN BDRY(POBLACION BDRY-INT.TUBOD) | ₱1,600 | — | — | — |
↳ TUBOD-LANDAHAN BDRY(ALL PLAIN AREAS) | — | — | — | — |
↳ UNNAMED SUBD.**(ALL PLAIN AREAS) | ₱3,000 | — | — | — |
| Tungkay | — | — | — | — |
↳ ALL LOTS(BARANGAY ROADS) | ₱700 | — | — | — |
↳ ALL LOTS(ALL PLAIN AREAS) | — | — | — | — |
↳ ALL LOTS(INTERIOR LOTS) | ₱400 | — | — | — |
↳ ALL LOTS(FOREST/TIMBER LAND) | — | — | — | — |
↳ ALL LOTS(ALL HILLY LANDS) | — | — | — | — |
These zonal values are published by BIR RDO 083 (Talisay City, Cebu) and represent the minimum taxable value per square meter for properties in Toledo City.
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 083