La Union, Ilocos Region · RDO 003 (San Fernando City, La Union)
Effective: 2019
Quick Summary: Luna has residential zonal values ranging from ₱100 to ₱800 per sqm based on BIR RDO 003 (San Fernando City, La Union).
44 barangays
These zonal values are published by BIR RDO 003 (San Fernando City, La Union) 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:
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.