RDO 008 · Baguio City10 streets90% residential

BIR Zonal Values in Brgy. City Camp Proper, City of Baguio

City Camp Proper is a barangay in Baguio, Benguet with 10 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 008 (Baguio City), based on the BIR Department Order covering City Camp Proper. The average residential zonal value across classified streets is ₱15,156/sqm (median ₱13,900/sqm). Street-level residential values range from ₱7,900 to ₱29,000 per square meter. The highest-valued residential street is Jose Felipe St at ₱29,000/sqm. Commercial zonal values reach up to ₱58,200/sqm. The majority of classified streets (90%) 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 City Camp Proper.

City of Baguio, Benguet · RDO 008 (Baguio City)

Data last verified 2026-10-14 · see recent updates

DO 074-23 · BIR schedule effectivity: Dec. 10, 2023

PSGC 1430300023

City Camp Proper Zonal Value Summary (2026)

Avg. Residential
₱15,156
/sqm
Avg. Commercial
₱58,200
/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.

9 streets, residential ₱/sqm
Each dot is one street

Half the streets sit between ₱12,400 and ₱15,400.

Streets
10
Median Residential
₱13,900
Residential Range
₱7,900-₱29,000
Avg Commercial
₱58,200

CGT + DST

Estimate Your Property Tax in City Camp Proper

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

Property Type

sqm

Based on City Camp Proper barangay-level residential value of ₱15,156/sqm

Zonal Basis

100 sqm x ₱15,156

₱1,515,600

Capital Gains Tax (6%)
₱90,936
Documentary Stamp Tax (1.5%)
₱22,734

Estimated Total (CGT + DST)

₱113,670

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. City Camp Proper?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1Jose Felipe St(From Junc Legarda Rd to City Camp Rd)₱29,000/sqm
  2. 2Jose Felipe St(Junction City Camp Rd (Brgy Hall) to Junction Rock Quarry Rd and Qm Rd)₱16,500/sqm
  3. 3City Camp Alley Rd(Junction Legarda Rd Up to Juntion Jose Felipe St)₱15,400/sqm
  4. 4City Camp Road(Including Alley Between Balagot and Gacayan Property)₱15,400/sqm
  5. 5City Camp Alley Rd(Including Alley Between Balagot and Gacayan Property)₱13,900/sqm

Top 5 Most Affordable

  1. 1Lagoon Road and Lots Not Serviceable By Road(From Junction G. del Pilar St. to Junction Chuntug St.)₱7,900/sqm
  2. 2Malou Regacho Alley(From Junction G. del Pilar St. to Junction Chuntug St.)₱12,400/sqm
  3. 3All Other Alleys(From Junction G. del Pilar St. to Junction Chuntug St.)₱12,400/sqm
  4. 4All Other Streets(From Junction G. del Pilar St. to Junction Chuntug St.)₱13,500/sqm
  5. 5City Camp Alley Rd(Including Alley Between Balagot and Gacayan Property)₱13,900/sqm

Top 1 Commercial Streets

  1. 1Legarda Road(From Junction G. del Pilar St. to Junction Chuntug St.)₱58,200/sqm

Zone Type Distribution

  • Residential9 of 10 streets (90%)
  • Commercial1 of 10 streets (10%)

By area

Streets by Vicinity

From Junction G. del Pilar St. to Junction Chuntug St.

5 streets | Avg ₱11,550/sqm

  • Legarda Roadno residential value
  • Malou Regacho Alley₱12,400
  • All Other Streets₱13,500
  • All Other Alleys₱12,400
  • Lagoon Road and Lots Not Serviceable By Road₱7,900

Including Alley Between Balagot and Gacayan Property

2 streets | Avg ₱14,650/sqm

  • City Camp Alley Rd₱13,900
  • City Camp Road₱15,400

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrial
City Camp Proper---
Jose Felipe St(From Junc Legarda Rd to City Camp Rd)
₱29,000--
Jose Felipe St(Junction City Camp Rd (Brgy Hall) to Junction Rock Quarry Rd and Qm Rd)
₱16,500--
City Camp Alley Rd(Junction Legarda Rd Up to Juntion Jose Felipe St)
₱15,400--
City Camp Alley Rd New **(Including Alley Between Balagot and Gacayan Property)
₱13,900--
City Camp Road(Including Alley Between Balagot and Gacayan Property)
₱15,400--
Legarda Road New **(From Junction G. del Pilar St. to Junction Chuntug St.)
-₱58,200-
Malou Regacho Alley New **(From Junction G. del Pilar St. to Junction Chuntug St.)
₱12,400--
All Other Streets(From Junction G. del Pilar St. to Junction Chuntug St.)
₱13,500--
All Other Alleys New **(From Junction G. del Pilar St. to Junction Chuntug St.)
₱12,400--
Lagoon Road and Lots Not Serviceable By Road New **(From Junction G. del Pilar St. to Junction Chuntug St.)
₱7,900--
Footnotes
** STANDS FOR NEWLY IDENTIFIED STREETS AND/OR CLASSIFICATIONS

FAQ

Frequently Asked Questions about City Camp Proper

What is the BIR zonal value in City Camp Proper, City of Baguio?
The average residential zonal value across classified streets in City Camp Proper is ₱15,156/sqm (median ₱13,900/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱7,900 to ₱29,000/sqm across 10 classified streets. These values are published by BIR RDO 008 (Baguio City).
Which street has the highest zonal value in City Camp Proper?
Jose Felipe St has the highest residential zonal value in City Camp Proper at ₱29,000 per square meter. It is located From Junc Legarda Rd to City Camp Rd. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in City Camp Proper?
The most affordable street-level residential zonal value in City Camp Proper is ₱7,900/sqm, found on Lagoon Road and Lots Not Serviceable By Road. It is located From Junction G. del Pilar St. to Junction Chuntug St.. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in City Camp Proper?
Use the tax estimator above to calculate based on your specific street and property details. As a reference, based on the average residential zonal value of ₱15,156/sqm, a 100 sqm lot would have a CGT of approximately ₱90,936 and a DST of approximately ₱22,734. 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 City Camp Proper?
There are 10 streets with published BIR zonal value classifications in City Camp Proper, City of Baguio. The breakdown by zone type: 9 residential (90%), 1 commercial (10%).
What is the commercial zonal value in City Camp Proper?
The average commercial zonal value across classified streets in City Camp Proper is ₱58,200/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Method and law

About These Values

These zonal values are published by BIR RDO 008 (Baguio City) and represent the minimum taxable value per square meter for properties in City Camp Proper, City of Baguio.

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.