Isabela, Cagayan Valley · RDO 015 (Naguilian, Isabela)
Effective: 2023
Quick Summary: Luna has residential zonal values ranging from ₱0 to ₱0 per sqm based on BIR RDO 015 (Naguilian, Isabela).
18 barangays
These zonal values are published by BIR RDO 015 (Naguilian, Isabela) and represent the minimum taxable value per square meter for properties in Luna.
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.