Apayao, Cordillera Administrative Region • RDO 011 (Tabuk City, Kalinga)
Effective: 2020
| Location | Residential | Commercial | Industrial | Agricultural |
|---|---|---|---|---|
| Barocboc | — | — | — | — |
↳ Agricultural Lot(Cogon Land) | — | — | — | — |
↳ Agricultural Lot(Pasture Land) | — | — | — | — |
↳ Agricultural Lot(Forest Land / Timber) | — | — | — | — |
↳ Agricultural Lot(Other Agricultural Land) | — | — | — | — |
| Consuelo | — | — | — | — |
| Emiliana | — | — | — | — |
| IMELDA(Sipa Annex) | — | — | — | — |
| Malekkeg | — | — | — | — |
| Marcela (Pob.) | — | — | — | — |
↳ Agricultural Lot(Cogon Land) | — | — | — | — |
↳ Agricultural Lot(Pasture Land) | — | — | — | — |
↳ Agricultural Lot(Forest Land / Timber) | — | — | — | — |
↳ Agricultural Lot(Other Agricultural Land) | — | — | — | — |
| Nueva | — | — | — | — |
↳ Agricultural Lot(Cogon Land) | — | — | — | — |
↳ Agricultural Lot(Pasture Land) | — | — | — | — |
↳ Agricultural Lot(Forest Land / Timber) | — | — | — | — |
↳ Agricultural Lot(Other Agricultural Land) | — | — | — | — |
| Panay | — | — | — | — |
| San Antonio | — | — | — | — |
| San Carlos | — | — | — | — |
| San Carlos (Continuation) | — | — | — | — |
| San Juan | — | — | — | — |
| San Mariano | — | — | — | — |
| Sipa Proper | — | — | — | — |
These zonal values are published by BIR RDO 011 (Tabuk City, Kalinga) and represent the minimum taxable value per square meter for properties in Sta. Marcela.
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