City of Baguio, Benguet · RDO 008 (Baguio City)
Effective: Dec. 10, 2023
Rock Quarry, Lower is a barangay in City of Baguio, Benguet with 7 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱6,086 per square meter. Street-level residential values range from ₱3,700 to ₱15,300 per square meter, with a median of ₱5,100/sqm. The highest-valued residential street is Jose Felipe St at ₱15,300/sqm. The majority of classified streets (100%) 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 Rock Quarry, Lower.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Rock Quarry, Lower barangay-level residential value of ₱6,086/sqm
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.
| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| Rock Quarry, Lower | - | - | - |
↳ Jose Felipe St(Junction QM Rd to intersection of Lagoon Rd & Lower Rock Quarry) | ₱15,300 | - | - |
↳ Lagoon Rd(Up to Creek) | ₱5,100 | - | - |
↳ Lagoon Rd(Old Pipe Factory Road) | ₱4,300 | - | - |
↳ Felipe Jose St.(from junction Middle Rock Quarry Road to junction Q.M.) | ₱5,100 | - | - |
↳ Rock Quarry Road(from junction Middle Rock Quarry Road to junction Q.M.) | ₱5,100 | - | - |
↳ All Other Streets(from junction Middle Rock Quarry Road to junction Q.M.) | ₱4,000 | - | - |
↳ All other interior Lots not servicable by road(from junction Middle Rock Quarry Road to junction Q.M.) | ₱3,700 | - | - |
These zonal values are published by BIR RDO 008 (Baguio City) and represent the minimum taxable value per square meter for properties in Rock Quarry, Lower, 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:
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.