Isabela, Cagayan Valley • RDO 015 (Naguilian, Isabela)
Effective: 2023
| Location | Residential | Commercial | Industrial | Agricultural |
|---|---|---|---|---|
| Buenavista | — | ₱1,250 | ₱1,250 | — |
↳ All Lots | — | — | — | — |
| Cr2 | — | ₱3,125 | ₱3,125 | — |
↳ All Lots | — | — | — | — |
| Divisoria | — | ₱1,250 | ₱1,250 | — |
↳ All Lots | — | — | — | — |
| Quinagabian | — | ₱1,250 | ₱1,250 | — |
↳ All Lots | — | — | — | — |
| San Rafael East | — | ₱1,250 | ₱1,250 | — |
↳ All Lots | — | — | — | — |
| San Rafael West | — | ₱1,250 | ₱1,250 | — |
↳ All Lots | — | — | — | — |
These zonal values are published by BIR RDO 015 (Naguilian, Isabela) and represent the minimum taxable value per square meter for properties in Santa Maria.
When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:
Source: BIR Revenue District Office 015