BIR Zonal Values in Brgy. Rock Quarry, Lower, City of Baguio
Rock Quarry, Lower is a barangay in Baguio, Benguet with 7 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 Rock Quarry, Lower. The average residential zonal value across classified streets is ₱6,086/sqm (median ₱5,100/sqm). Street-level residential values range from ₱3,700 to ₱15,300 per square meter. 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.
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 1430300092
Rock Quarry, Lower Zonal Value Summary (2026)
- Avg. Residential
- ₱6,086
- /sqm
- Commercial
- -
- none classified
- 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 ₱4,300 and ₱5,100.
- Streets
- 7
- Median Residential
- ₱5,100
- Residential Range
- ₱3,700-₱15,300
CGT + DST
Estimate Your Property Tax in Rock Quarry, Lower
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Property Type
Based on Rock Quarry, Lower barangay-level residential value of ₱6,086/sqm
Zonal Basis
100 sqm x ₱6,086
₱608,600
- Capital Gains Tax (6%)
- ₱36,516
- Documentary Stamp Tax (1.5%)
- ₱9,129
Estimated Total (CGT + DST)
₱45,645
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. Rock Quarry, Lower?
Rankings
Street Rankings
Top 5 Highest Residential
- 1Jose Felipe St(Junction Qm Rd to Intersection of Lagoon Rd & Lower Rock Quarry)₱15,300/sqm
- 2Lagoon Rd(Up to Creek)₱5,100/sqm
- 3Felipe Jose St.(From Junction Middle Rock Quarry Road to Junction Q.M.)₱5,100/sqm
- 4Rock Quarry Road(From Junction Middle Rock Quarry Road to Junction Q.M.)₱5,100/sqm
- 5Lagoon Rd(Old Pipe Factory Road)₱4,300/sqm
Top 5 Most Affordable
- 1All Other Interior Lots Not Servicable By Road(From Junction Middle Rock Quarry Road to Junction Q.M.)₱3,700/sqm
- 2All Other Streets(From Junction Middle Rock Quarry Road to Junction Q.M.)₱4,000/sqm
- 3Lagoon Rd(Old Pipe Factory Road)₱4,300/sqm
- 4Lagoon Rd(Up to Creek)₱5,100/sqm
- 5Felipe Jose St.(From Junction Middle Rock Quarry Road to Junction Q.M.)₱5,100/sqm
Zone Type Distribution
- Residential7 of 7 streets (100%)
By area
Streets by Vicinity
From Junction Middle Rock Quarry Road to Junction Q.M.
4 streets | Avg ₱4,475/sqm
- Felipe Jose St.₱5,100
- Rock Quarry Road₱5,100
- All Other Streets₱4,000
- All Other Interior Lots Not Servicable By Road₱3,700
Full schedule
Zonal Values by Street
| 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. New **(From Junction Middle Rock Quarry Road to Junction Q.M.) | ₱5,100 | - | - |
Rock Quarry Road New **(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 New **(From Junction Middle Rock Quarry Road to Junction Q.M.) | ₱3,700 | - | - |
- Footnotes
- ** STANDS FOR NEWLY IDENTIFIED STREETS AND/OR CLASSIFICATIONS
FAQ
Frequently Asked Questions about Rock Quarry, Lower
What is the BIR zonal value in Rock Quarry, Lower, City of Baguio?
Which street has the highest zonal value in Rock Quarry, Lower?
What is the most affordable zonal value in Rock Quarry, Lower?
How much is the capital gains tax for property in Rock Quarry, Lower?
How many streets have BIR zonal values in Rock Quarry, Lower?
Other Barangays in City of Baguio
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 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:
- 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.