BIR Zonal Values in Lemery
Lemery is a municipality in Batangas with 50 barangays and 406 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱330 to ₱25,000/sqm, with a median of ₱8,500/sqm. Commercial values range from ₱2,000 to ₱40,000/sqm. The highest residential zonal value is ₱25,000/sqm at Ilustre Avenue in Poblacion I. Lemery falls under BIR RDO 058, latest schedule effective 2022-07-23. PSGC code 0401012000.
Batangas, CALABARZON · RDO 058 (Batangas City, West Batangas)
DO 32-2010, DO 35-2022 · Effective: 2022-07-23
PSGC 0401012000
Data last verified 2026-10-14 · see recent updates
Lemery Zonal Value Highlights (2026)
- Highest Commercial
- ₱40,000/sqm
- Ilustre Avenue (Pansipit River to Rizal St. (National Road)), Poblacion I
- Highest Residential
- ₱25,000/sqm
- Ilustre Avenue (Pansipit River to Rizal St. (National Road)), Poblacion I
- Most Affordable
- ₱330/sqm
- All Lots (Interior Lots), Bagong Paraiso (Formerly Part of San Isidro Itaas)
- Median Residential
- ₱8,500
- Median Commercial
- ₱5,688
- Barangays
- 50
- Streets Indexed
- 406
- Buildings / Condos
- 0
Transfer taxes
Estimated transfer taxes in Lemery
At the median residential zonal value of ₱8,500/sqm:
- For a 50sqm property (zonal basis ₱425,000): estimated CGT ₱25,500, DST ₱6,375, total ₱31,875.Zonal basis ₱425,000CGT ₱25,500 · DST ₱6,375₱31,875 estimated total
- For a 100sqm property (zonal basis ₱850,000): estimated CGT ₱51,000, DST ₱12,750, total ₱63,750.Zonal basis ₱850,000CGT ₱51,000 · DST ₱12,750₱63,750 estimated total
- For a 200sqm property (zonal basis ₱1,700,000): estimated CGT ₱102,000, DST ₱25,500, total ₱127,500.Zonal basis ₱1,700,000CGT ₱102,000 · DST ₱25,500₱127,500 estimated total
Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Capital Gains Tax is 6% and Documentary Stamp Tax is 1.5%; transfer tax varies by LGU. Consult a licensed tax professional.
Which RDO covers your property?
All zonal values in Lemery are published under BIR RDO 058 (Batangas City, West Batangas).
Estimate your own
CGT 6% · DST 1.5%Zonal value basis
Estimated CGT + DST
₱63,750
- Zonal basis
- ₱850,000
- CGT 6%
- ₱51,000
- DST 1.5%
- ₱12,750
50 barangays
Barangays in Lemery
- Poblacion IResidential: ₱10,000 - ₱25,000 Commercial: ₱18,000 - ₱40,00025 streets₱25,000from ₱10,000
- Poblacion IIResidential: ₱10,000 - ₱25,000 Commercial: ₱18,000 - ₱40,00012 streets₱25,000from ₱10,000
- Poblacion IIIResidential: ₱10,000 - ₱25,000 Commercial: ₱18,000 - ₱40,00019 streets₱25,000from ₱10,000
- Poblacion IVResidential: ₱10,000 - ₱25,000 Commercial: ₱18,000 - ₱40,00018 streets₱25,000from ₱10,000
- SangalangResidential: ₱8,500 - ₱25,000 Commercial: ₱18,000 - ₱38,00017 streets₱25,000from ₱8,500
- Bagong SikatResidential: ₱4,000 - ₱20,000 Commercial: ₱6,500 - ₱35,00013 streets₱20,000from ₱4,000
- LuckyResidential: ₱8,000 - ₱16,000 Commercial: ₱22,000 - ₱32,50019 streets₱16,000from ₱8,000
- RizalResidential: ₱8,500 - ₱16,000 Commercial: ₱20,000 - ₱30,00016 streets₱16,000from ₱8,500
- MaguihanResidential: ₱8,000 - ₱15,000 Commercial: ₱25,000 - ₱33,00024 streets₱15,000from ₱8,000
- PalanasResidential: ₱5,500 - ₱12,500 Commercial: ₱10,000 - ₱16,0007 streets₱12,500from ₱5,500
- Anak-DagatResidential: ₱7,000 - ₱10,000 Commercial: ₱13,000 - ₱15,00014 streets₱10,000from ₱7,000
- MaligayaResidential: ₱7,000 - ₱8,500 Commercial: ₱11,500 - ₱12,0009 streets₱8,500from ₱7,000
- Sambal IbabaResidential: ₱2,000 - ₱8,500 Commercial: ₱3,000 - ₱14,0009 streets₱8,500from ₱2,000
- Sambal IlayaResidential: ₱2,000 - ₱8,500 Commercial: ₱3,000 - ₱14,0005 streets₱8,500from ₱2,000
- Wawa IbabaResidential: ₱5,000 - ₱8,500 Commercial: ₱11,000 - ₱15,0005 streets₱8,500from ₱5,000
- Wawa IlayaResidential: ₱5,000 - ₱8,500 Commercial: ₱11,000 - ₱15,00012 streets₱8,500from ₱5,000
- MalinisResidential: ₱3,200 - ₱8,000 Commercial: ₱6,000 - ₱16,0008 streets₱8,000from ₱3,200
- District IIIResidential: ₱3,500 - ₱7,000 Commercial: ₱13,000 - ₱17,50010 streets₱7,000from ₱3,500
- District IVResidential: ₱3,500 - ₱7,000 Commercial: ₱7,000 - ₱15,0004 streets₱7,000from ₱3,500
- Matingain IIResidential: ₱1,500 - ₱7,000 Commercial: ₱3,500 - ₱10,5008 streets₱7,000from ₱1,500
- Mataas na BayanResidential: ₱2,000 - ₱6,000 Commercial: ₱4,000 - ₱7,0007 streets₱6,000from ₱2,000
- Matingain IResidential: ₱1,700 - ₱6,000 Commercial: ₱4,000 - ₱7,00011 streets₱6,000from ₱1,700
- Payapa IbabaResidential: ₱3,000 - ₱6,000 Commercial: ₱4,500 - ₱9,5006 streets₱6,000from ₱3,000
- MasalisiResidential: ₱1,500 - ₱5,500 Commercial: ₱3,000 - ₱8,5005 streets₱5,500from ₱1,500
- District IResidential: ₱3,500 - ₱5,000 Commercial: ₱13,000 - ₱17,5006 streets₱5,000from ₱3,500
- District IIResidential: ₱3,500 - ₱5,000 Commercial: ₱7,000 - ₱17,5007 streets₱5,000from ₱3,500
- Payapa IlayaResidential: ₱2,000 - ₱5,000 Commercial: ₱4,500 - ₱8,0004 streets₱5,000from ₱2,000
- DayapanResidential: ₱1,700 - ₱4,500 Commercial: ₱3,500 - ₱7,0004 streets₱4,500from ₱1,700
- MahayahayResidential: ₱1,800 - ₱4,500 Commercial: ₱3,500 - ₱6,0006 streets₱4,500from ₱1,800
- Mahabang DahiligResidential: ₱1,500 - ₱4,000 Commercial: ₱3,500 - ₱6,0004 streets₱4,000from ₱1,500
- MayasangResidential: ₱1,200 - ₱4,000 Commercial: ₱4,000 - ₱6,5005 streets₱4,000from ₱1,200
- NiuganResidential: ₱1,500 - ₱4,000 Commercial: ₱3,500 - ₱6,5004 streets₱4,000from ₱1,500
- Nonong CastoResidential: ₱1,500 - ₱4,000 Commercial: ₱4,000 - ₱6,00028 streets₱4,000from ₱1,500
- Sinisian EastResidential: ₱2,000 - ₱4,000 Commercial: ₱4,000 - ₱7,5005 streets₱4,000from ₱2,000
- Sinisian WestResidential: ₱1,500 - ₱4,000 Commercial: ₱4,000 - ₱7,5005 streets₱4,000from ₱1,500
- BalangaResidential: ₱1,500 - ₱3,500 Commercial: ₱4,200 - ₱4,5007 streets₱3,500from ₱1,500
- TubiganResidential: ₱1,500 - ₱3,500 Commercial: ₱3,500 - ₱6,5006 streets₱3,500from ₱1,500
- Ayao-IyaoResidential: ₱1,300 - ₱3,000 Commercial: ₱3,500 - ₱5,0004 streets₱3,000from ₱1,300
- ArumahanResidential: ₱1,200 - ₱2,500 Commercial: ₱3,000 - ₱4,5004 streets₱2,500from ₱1,200
- Bagong PookResidential: ₱1,000 - ₱1,500 Commercial: ₱2,5002 streets₱1,500from ₱1,000
- TalagaResidential: ₱1,000 - ₱1,500 Commercial: ₱3,5002 streets₱1,500from ₱1,000
- Cahilan IResidential: ₱1,000 - ₱1,250 Commercial: ₱2,5002 streets₱1,250from ₱1,000
- Maigsing DahiligResidential: ₱1,000 - ₱1,250 Commercial: ₱2,5002 streets₱1,250from ₱1,000
- San Isidro ItaasResidential: ₱750 - ₱1,250 Commercial: ₱2,000 - ₱2,5004 streets₱1,250from ₱750
- TubuanResidential: ₱1,000 - ₱1,250 Commercial: ₱3,0002 streets₱1,250from ₱1,000
- Cahilan IIResidential: ₱1,000 - ₱1,200 Commercial: ₱2,0002 streets₱1,200from ₱1,000
- DitaResidential: ₱750 - ₱1,000 Commercial: ₱2,0002 streets₱1,000from ₱750
- GulodResidential: ₱800 - ₱1,000 Commercial: ₱2,0002 streets₱1,000from ₱800
- San Isidro IbabaResidential: ₱700 - ₱1,000 Commercial: ₱2,2002 streets₱1,000from ₱700
- Bagong Paraiso (Formerly Part of San Isidro Itaas)Residential: ₱330 - ₱750 Commercial: ₱2,0002 streets₱750from ₱330
Method and law
About These Values
These zonal values are published by BIR RDO 058 (Batangas City, West Batangas) and represent the minimum taxable value per square meter for properties in Lemery.
When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:
- 6%Capital Gains Tax (6%)
- 1.5%Documentary Stamp Tax (1.5%)
- LGUTransfer Tax (varies by LGU)
Market value is not a simple multiplier of the BIR zonal value. It varies by submarket, road access, frontage, lot shape, development, and recent comparable sales. For accurate market valuation, consult a PRC-licensed real estate appraiser or broker.
RA 12001 (RPVARA) timeline
2022-07-23
Last BIR schedule update for Lemery.
July 5, 2024
RA 12001 (RPVARA) takes effect. BIR zonal values remain in force until replaced by an approved Schedule of Market Values for each LGU (Sec. 31).
July 5, 2026
The law required SMVs to be updated within two years of its effectivity. The real property tax amnesty on penalties, surcharges, and interest ends (Sec. 30).
Until an SMV is approved
Where no approved SMV exists, the BIR continues to use existing zonal values or the transaction price, whichever is higher (Sec. 29).
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.