Cagayan, Cagayan Valley · RDO 013 (Tuguegarao City, Cagayan)
DO 028-2024, DO 057-2015 · Effective: April 6, 2024
PSGC 0201519000
Peñablanca is a municipality in Cagayan with 20 barangays and 62 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱150 to ₱3,400/sqm, with a median of ₱754/sqm. Commercial values range from ₱3,000 to ₱3,600/sqm. The single highest-valued residential street is All Lots in Alimannao at ₱3,400/sqm. Peñablanca falls under BIR RDO 013, latest schedule effective April 6, 2024. PSGC code 0201519000.
At the median residential zonal value of ₱754/sqm:
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.
20 barangays
These zonal values are published by BIR RDO 013 (Tuguegarao City, Cagayan) and represent the minimum taxable value per square meter for properties in Peñablanca.
When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:
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.
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.
Last BIR schedule update for Peñablanca: April 6, 2024. Under RA 12001 (RPVARA), BIR zonal values remain valid until July 5, 2026, after which they are progressively replaced with LGU-managed Schedules of Market Values.