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ToolsZonal ValuesMountain ProvinceBesaoLacmaan

BIR Zonal Values in Lacmaan

Besao, Mountain Province · RDO 010 (Bontoc, Mt. Province)

Effective: Aug. 5, 2022

Lacmaan Zonal Value Summary (2026)

Lacmaan is a barangay in Besao, Mountain Province with 7 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱235 per square meter. Street-level residential values range from ₱154.755 to ₱323.401 per square meter, with a median of ₱214.36/sqm. The highest-valued residential street is ALONG MUNICIPAL ROADS at ₱323.401/sqm. Commercial zonal values reach up to ₱364.349/sqm. The majority of classified streets (71.4%) 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 Lacmaan.

Residential
₱235
/sqm
Commercial
₱259
/sqm
Industrial
₱280
/sqm
Estimate Your Property Tax in Lacmaan

Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.

Based on Lacmaan barangay-level residential value of ₱235/sqm

Zonal Basis
₱23,500
100 sqm x ₱235
Capital Gains Tax (6%)
₱1,410
Documentary Stamp Tax (1.5%)
₱353
Estimated Total (CGT + DST)
₱1,763

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.

Zone Type Distribution

Residential5 of 7 streets (71.4%)
Commercial5 of 7 streets (71.4%)
Agricultural5 of 7 streets (71.4%)
General Purpose5 of 7 streets (71.4%)
Industrial4 of 7 streets (57.1%)

Street Rankings

Top 5 Highest Residential
  1. 1.ALONG MUNICIPAL ROADS(Gosing-Lacmaan-Lumyeng Road)₱323.401/sqm
  2. 2.ALONG MUNICIPAL ROADS(INTERIOR)₱291.887/sqm
  3. 3.ALONG BARANGAY ROADS(Lumyeng-Binang owaw Brgy. Rd.)₱214.36/sqm
  4. 4.ALONG BARANGAY ROADS(INTERIOR)₱190.002/sqm
  5. 5.ALLL OTHER LOTS(INTERIOR)₱154.755/sqm
Top 5 Most Affordable
  1. 1.ALLL OTHER LOTS(INTERIOR)₱154.755/sqm
  2. 2.ALONG BARANGAY ROADS(INTERIOR)₱190.002/sqm
  3. 3.ALONG BARANGAY ROADS(Lumyeng-Binang owaw Brgy. Rd.)₱214.36/sqm
  4. 4.ALONG MUNICIPAL ROADS(INTERIOR)₱291.887/sqm
  5. 5.ALONG MUNICIPAL ROADS(Gosing-Lacmaan-Lumyeng Road)₱323.401/sqm
Top 3 Commercial Streets
  1. 1.ALONG MUNICIPAL ROADS(FRONTING)₱364.349/sqm
  2. 2.ALONG MUNICIPAL ROADS(INTERIOR)₱327.099/sqm
  3. 3.ALONG BARANGAY ROADS(FRONTING)₱226.278/sqm
Top 3 Industrial Streets
  1. 1.ALONG MUNICIPAL ROADS(Gosing-Lacmaan-Lumyeng Road)₱364.349/sqm
  2. 2.ALONG MUNICIPAL ROADS(INTERIOR)₱327.099/sqm
  3. 3.ALONG BARANGAY ROADS(Lumyeng-Binang owaw Brgy. Rd.)₱221.278/sqm
Top 3 General Purpose Streets
  1. 1.ALONG MUNICIPAL ROADS(Gosing-Lacmaan-Lumyeng Road)₱323.373/sqm
  2. 2.ALONG MUNICIPAL ROADS(INTERIOR)₱287.593/sqm
  3. 3.ALONG BARANGAY ROADS(Lumyeng-Binang owaw Brgy. Rd.)₱202.968/sqm

Streets by Vicinity

INTERIOR
3 streets|Avg ₱212/sqm
  • ALONG MUNICIPAL ROADS₱291.887
  • ALONG BARANGAY ROADS₱190.002
  • ALLL OTHER LOTS₱154.755
FRONTING
2 streets
  • ALONG MUNICIPAL ROADS-
  • ALONG BARANGAY ROADS-
Streets
7
Median Residential
₱214.36
Residential Range
₱154.755-₱323.401
Avg Commercial
₱259

Zonal Values by Street

LocationResidentialCommercialIndustrial
Lacmaan---
↳ ALONG MUNICIPAL ROADS(INTERIOR)
₱291.887₱327.099₱327.099
↳ ALONG MUNICIPAL ROADS(Gosing-Lacmaan-Lumyeng Road)
₱323.401-₱364.349
↳ ALONG MUNICIPAL ROADS(FRONTING)
-₱364.349-
↳ ALONG BARANGAY ROADS(INTERIOR)
₱190.002₱208.999₱208.999
↳ ALONG BARANGAY ROADS(Lumyeng-Binang owaw Brgy. Rd.)
₱214.36-₱221.278
↳ ALONG BARANGAY ROADS(FRONTING)
-₱226.278-
↳ ALLL OTHER LOTS(INTERIOR)
₱154.755₱168.122-

Frequently Asked Questions about Lacmaan

What is the BIR zonal value in Lacmaan, Besao?
The barangay-level residential zonal value in Lacmaan is ₱235 per square meter. At the street level, residential values range from ₱154.755 to ₱323.401/sqm across 7 classified streets. These values are set by BIR RDO 010 (Bontoc, Mt. Province).
Which street has the highest zonal value in Lacmaan?
ALONG MUNICIPAL ROADS has the highest residential zonal value in Lacmaan at ₱323.401 per square meter. It is located Gosing-Lacmaan-Lumyeng Road. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Lacmaan?
The most affordable street-level residential zonal value in Lacmaan is ₱154.755/sqm, found on ALLL OTHER LOTS. It is located INTERIOR. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Lacmaan?
Use the tax estimator above to calculate based on your specific street and property details. As a reference, based on the barangay-level zonal value of ₱235/sqm, a 100 sqm lot would have a CGT of approximately ₱1,410 and a DST of approximately ₱353. Note: actual tax is computed on the selling price or fair market value, whichever is higher than the zonal value.
How many streets have BIR zonal values in Lacmaan?
There are 7 streets with published BIR zonal value classifications in Lacmaan, Besao. The breakdown by zone type: 5 residential (71.4%), 5 commercial (71.4%), 5 agricultural (71.4%), 5 general purpose (71.4%), 4 industrial (57.1%).
What is the commercial zonal value in Lacmaan?
The barangay-level commercial zonal value in Lacmaan is ₱259 per square meter. At the street level, commercial values go up to ₱364.349/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in Besao

AgawaAmbaguioBanguitanBesao EastBesao WestCatengan
About These Values

These zonal values are published by BIR RDO 010 (Bontoc, Mt. Province) and represent the minimum taxable value per square meter for properties in Lacmaan, Besao.

When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:

  • Capital Gains Tax (6%)
  • Documentary Stamp Tax (1.5%)
  • Transfer Tax (varies by LGU)

Data Source: Bureau of Internal Revenue (BIR), Philippines

Legal Basis: Section 6(E) of NIRC of 1997, as amended by RA 10963 (TRAIN Law)

BIR Zonal Values Page

Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.