BIR Zonal Values in Brgy. District III, Lemery
District III is a barangay in Lemery, Batangas with 10 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 058 (Batangas City, West Batangas), based on the BIR Department Order covering District III. The average residential zonal value across classified streets is ₱5,929/sqm (median ₱7,000/sqm). Street-level residential values range from ₱3,500 to ₱7,000 per square meter. The highest-valued residential street is Bonifacio St at ₱7,000/sqm. Commercial zonal values reach up to ₱17,500/sqm. The majority of classified streets (80%) carry commercial 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 District III.
Lemery, Batangas · RDO 058 (Batangas City, West Batangas)
Data last verified 2026-10-14 · see recent updates
DO 32-2010 · BIR schedule effectivity: 2010-10-20
PSGC 0401012034
District III Zonal Value Summary (2026)
- Avg. Residential
- ₱5,929
- /sqm
- Avg. Commercial
- ₱15,063
- /sqm
- Industrial
- -
- none classified
Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.
Half the streets sit between ₱5,000 and ₱7,000.
- Streets
- 10
- Median Residential
- ₱7,000
- Residential Range
- ₱3,500-₱7,000
- Avg Commercial
- ₱15,063
CGT + DST
Estimate Your Property Tax in District III
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Property Type
Based on District III barangay-level residential value of ₱5,929/sqm
Zonal Basis
100 sqm x ₱5,929
₱592,900
- Capital Gains Tax (6%)
- ₱35,574
- Documentary Stamp Tax (1.5%)
- ₱8,894
Estimated Total (CGT + DST)
₱44,468
Planning to sell this property? We'll handle everything: pricing, buyers, taxes.
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.
What brings you to Brgy. District III?
Rankings
Street Rankings
Top 5 Highest Residential
- 1Bonifacio St(Independencia St - Atienza St)₱7,000/sqm
- 2Independencia St(Gen. Luna St - Noble St)₱7,000/sqm
- 3Lakandula St(Independencia St - Atienza St)₱7,000/sqm
- 4P. de Joya St(Independencia St - Atienza St)₱7,000/sqm
- 5Raja Matanda St(Ilustre Ave - Felicisimo St)₱5,000/sqm
Top 5 Most Affordable
- 1All Other Streets(Interior)₱3,500/sqm
- 2Raja Matanda St(Ilustre Ave - Felicisimo St)₱5,000/sqm
- 3All Other Streets(Ilustre Ave - Felicisimo St)₱5,000/sqm
- 4Bonifacio St(Independencia St - Atienza St)₱7,000/sqm
- 5Independencia St(Gen. Luna St - Noble St)₱7,000/sqm
Top 3 Commercial Streets
- 1Ilustre Ave(Gen. Luna - Raja Matanda St)₱17,500/sqm
- 2Bonifacio St(Independencia St - Atienza St)₱15,000/sqm
- 3Independencia St(Gen. Luna St - Noble St)₱15,000/sqm
Top 1 General Purpose Streets
- 1All Other Streets(Interior)₱3,500/sqm
Zone Type Distribution
- Commercial8 of 10 streets (80%)
- Residential7 of 10 streets (70%)
- General Purpose1 of 10 streets (10%)
By area
Streets by Vicinity
Independencia St - Atienza St
5 streets | Avg ₱7,000/sqm
- Bonifacio St₱7,000
- Gen. Luna Stno residential value
- Lakandula St₱7,000
- P. Burgos Stno residential value
- P. de Joya St₱7,000
Ilustre Ave - Felicisimo St
2 streets | Avg ₱5,000/sqm
- Raja Matanda St₱5,000
- All Other Streets₱5,000
Full schedule
Zonal Values by Street
| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| District III | - | - | - |
Bonifacio St(Independencia St - Atienza St) | ₱7,000 | ₱15,000 | - |
Ilustre Ave(Gen. Luna - Raja Matanda St) | - | ₱17,500 | - |
Independencia St(Gen. Luna St - Noble St) | ₱7,000 | ₱15,000 | - |
Gen. Luna St(Independencia St - Atienza St) | - | ₱15,000 | - |
Lakandula St(Independencia St - Atienza St) | ₱7,000 | ₱15,000 | - |
P. Burgos St(Independencia St - Atienza St) | - | ₱15,000 | - |
P. de Joya St(Independencia St - Atienza St) | ₱7,000 | ₱15,000 | - |
Raja Matanda St(Ilustre Ave - Felicisimo St) | ₱5,000 | ₱13,000 | - |
All Other Streets(Interior) | ₱3,500 | - | - |
All Other Streets(Ilustre Ave - Felicisimo St) | ₱5,000 | - | - |
FAQ
Frequently Asked Questions about District III
What is the BIR zonal value in District III, Lemery?
Which street has the highest zonal value in District III?
What is the most affordable zonal value in District III?
How much is the capital gains tax for property in District III?
How many streets have BIR zonal values in District III?
What is the commercial zonal value in District III?
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 District III, 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)
Source RDONot necessarily where you file
Note: the RDO shown here is the source RDO: the Revenue District Office whose Department Order published these values. It is not necessarily the RDO where you file taxes for this property. Jurisdictional RDO assignments are governed by BIR's territorial issuances (Revenue Memorandum Orders) and may differ from the source. When in doubt about where to file, contact BIR directly.
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.