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ToolsZonal ValuesAlbayCity of LegazpiIMPERIAL COURT I

BIR Zonal Values in IMPERIAL COURT I

City of Legazpi, Albay · RDO 067 (Legazpi City, Albay)

Effective: April 3, 2024

IMPERIAL COURT I Zonal Value Summary (2026)

IMPERIAL COURT I is a barangay in City of Legazpi, Albay with 10 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱13,978 per square meter. Street-level residential values range from ₱6,000 to ₱24,750 per square meter, with a median of ₱13,870/sqm. The highest-valued residential street is IMPERIAL COURT SUBD. I at ₱24,750/sqm. Commercial zonal values reach up to ₱44,125/sqm. The majority of classified streets (80%) 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 IMPERIAL COURT I.

Residential
₱13,978
/sqm
Commercial
₱32,042
/sqm
Industrial
-
Estimate Your Property Tax in IMPERIAL COURT I

Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.

Based on IMPERIAL COURT I barangay-level residential value of ₱13,978/sqm

Zonal Basis
₱1,397,800
100 sqm x ₱13,978
Capital Gains Tax (6%)
₱83,868
Documentary Stamp Tax (1.5%)
₱20,967
Estimated Total (CGT + DST)
₱104,835

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.

Zone Type Distribution

Residential8 of 10 streets (80%)
Commercial3 of 10 streets (30%)

Street Rankings

Top 5 Highest Residential
  1. 1.IMPERIAL COURT SUBD. I(ALONG CITY ROAD)₱24,750/sqm
  2. 2.BRGY. 24 (RIZAL) RELOCATION ROAD 1*(INTERIOR LOTS)₱19,000/sqm
  3. 3.RIZAL ST. (FORMERLY RIZAL STREET)(INTERIOR LOTS)₱18,340/sqm
  4. 4.IMPERIAL COURT SUBD. I(INTERIOR LOTS)₱18,340/sqm
  5. 5.RESETTLEMENT SITE(ALONG BARANGAY ROAD)₱9,400/sqm
Top 5 Most Affordable
  1. 1.ALL OTHER LOTS(INTERIOR LOTS)₱6,000/sqm
  2. 2.ALL OTHER LOTS(ALONG BARANGAY ROAD)₱7,175/sqm
  3. 3.RESETTLEMENT SITE(INTERIOR LOTS)₱8,815/sqm
  4. 4.RESETTLEMENT SITE(ALONG BARANGAY ROAD)₱9,400/sqm
  5. 5.RIZAL ST. (FORMERLY RIZAL STREET)(INTERIOR LOTS)₱18,340/sqm
Top 3 Commercial Streets
  1. 1.RIZAL ST. (FORMERLY RIZAL STREET)(ALONG NATIONAL ROAD (FORMERLY ALONG THE ROAD))₱44,125/sqm
  2. 2.ALL OTHER LOTS(ALONG CITY ROAD)₱27,000/sqm
  3. 3.BRGY. 24 (RIZAL) RELOCATION ROAD 1*(INTERIOR LOTS)₱25,000/sqm

Streets by Vicinity

INTERIOR LOTS
5 streets|Avg ₱14,099/sqm
  • RIZAL ST. (FORMERLY RIZAL STREET)₱18,340
  • RESETTLEMENT SITE₱8,815
  • BRGY. 24 (RIZAL) RELOCATION ROAD 1*₱19,000
  • ALL OTHER LOTS₱6,000
  • IMPERIAL COURT SUBD. I₱18,340
ALONG BARANGAY ROAD
2 streets|Avg ₱8,288/sqm
  • RESETTLEMENT SITE₱9,400
  • ALL OTHER LOTS₱7,175
ALONG CITY ROAD
2 streets|Avg ₱24,750/sqm
  • ALL OTHER LOTS-
  • IMPERIAL COURT SUBD. I₱24,750
Streets
10
Median Residential
₱13,870
Residential Range
₱6,000-₱24,750
Avg Commercial
₱32,042

Zonal Values by Street

LocationResidentialCommercialIndustrial
IMPERIAL COURT I---
↳ RIZAL ST. (FORMERLY RIZAL STREET)(ALONG NATIONAL ROAD (FORMERLY ALONG THE ROAD))
-₱44,125-
↳ RIZAL ST. (FORMERLY RIZAL STREET)(INTERIOR LOTS)
₱18,340--
↳ RESETTLEMENT SITE(ALONG BARANGAY ROAD)
₱9,400--
↳ RESETTLEMENT SITE(INTERIOR LOTS)
₱8,815--
↳ BRGY. 24 (RIZAL) RELOCATION ROAD 1*(INTERIOR LOTS)
₱19,000₱25,000-
↳ ALL OTHER LOTS(ALONG CITY ROAD)
-₱27,000-
↳ ALL OTHER LOTS(ALONG BARANGAY ROAD)
₱7,175--
↳ ALL OTHER LOTS(INTERIOR LOTS)
₱6,000--
↳ IMPERIAL COURT SUBD. I(ALONG CITY ROAD)
₱24,750--
↳ IMPERIAL COURT SUBD. I(INTERIOR LOTS)
₱18,340--

Frequently Asked Questions about IMPERIAL COURT I

What is the BIR zonal value in IMPERIAL COURT I, City of Legazpi?
The barangay-level residential zonal value in IMPERIAL COURT I is ₱13,978 per square meter. At the street level, residential values range from ₱6,000 to ₱24,750/sqm across 10 classified streets. These values are set by BIR RDO 067 (Legazpi City, Albay).
Which street has the highest zonal value in IMPERIAL COURT I?
IMPERIAL COURT SUBD. I has the highest residential zonal value in IMPERIAL COURT I at ₱24,750 per square meter. It is located ALONG CITY ROAD. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in IMPERIAL COURT I?
The most affordable street-level residential zonal value in IMPERIAL COURT I is ₱6,000/sqm, found on ALL OTHER LOTS. It is located INTERIOR LOTS. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in IMPERIAL COURT I?
Use the tax estimator above to calculate based on your specific street and property details. As a reference, based on the barangay-level zonal value of ₱13,978/sqm, a 100 sqm lot would have a CGT of approximately ₱83,868 and a DST of approximately ₱20,967. Note: actual tax is computed on the selling price or fair market value, whichever is higher than the zonal value.
How many streets have BIR zonal values in IMPERIAL COURT I?
There are 10 streets with published BIR zonal value classifications in IMPERIAL COURT I, City of Legazpi. The breakdown by zone type: 8 residential (80%), 3 commercial (30%).
What is the commercial zonal value in IMPERIAL COURT I?
The barangay-level commercial zonal value in IMPERIAL COURT I is ₱32,042 per square meter. At the street level, commercial values go up to ₱44,125/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in City of Legazpi

Bgy. 16 - Kawit-East Washington Drive₱14,325/sqmBgy. 57 - Dap-dap₱6,400/sqmBACOLODBALIGANGBANOBASUD
About These Values

These zonal values are published by BIR RDO 067 (Legazpi City, Albay) and represent the minimum taxable value per square meter for properties in IMPERIAL COURT I, City of Legazpi.

When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:

  • Capital Gains Tax (6%)
  • Documentary Stamp Tax (1.5%)
  • Transfer Tax (varies by LGU)

Data Source: Bureau of Internal Revenue (BIR), Philippines

Legal Basis: Section 6(E) of NIRC of 1997, as amended by RA 10963 (TRAIN Law)

BIR Zonal Values Page

Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.