RDO 110 · General Santos City, South Cotabato79 streets94.9% residential

BIR Zonal Values in Brgy. City Heights, City of General Santos

City Heights is a barangay in General Santos, South Cotabato with 79 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 110 (General Santos City, South Cotabato), based on the BIR Department Order covering City Heights. The average residential zonal value across classified streets is ₱4,337/sqm (median ₱3,750/sqm). Street-level residential values range from ₱2,150 to ₱8,500 per square meter. The highest-valued residential street is Agan Granville Subdivision at ₱8,500/sqm. Commercial zonal values reach up to ₱34,500/sqm. The majority of classified streets (94.9%) 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 City Heights.

City of General Santos, South Cotabato · RDO 110 (General Santos City, South Cotabato)

Data last verified 2026-10-14 · see recent updates

DO 027-23 · BIR schedule effectivity: June 6, 2023

PSGC 1230800034

City Heights Zonal Value Summary (2026)

Avg. Residential
₱4,337
/sqm
Avg. Commercial
₱16,507
/sqm
Avg. Industrial
₱6,250
/sqm

Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.

75 streets, residential ₱/sqm
Each dot is one street

Half the streets sit between ₱3,250 and ₱5,600.

Streets
79
Median Residential
₱3,750
Residential Range
₱2,150-₱8,500
Avg Commercial
₱16,507

CGT + DST

Estimate Your Property Tax in City Heights

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

Property Type

sqm

Based on City Heights barangay-level residential value of ₱4,337/sqm

Zonal Basis

100 sqm x ₱4,337

₱433,700

Capital Gains Tax (6%)
₱26,022
Documentary Stamp Tax (1.5%)
₱6,506

Estimated Total (CGT + DST)

₱32,528

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. City Heights?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1Agan Granville Subdivision(2nd Lot From National Highway Going N to Intersection With Yumang Street)₱8,500/sqm
  2. 2Ambasador Provido Village(2nd Lot From National Highway Going N to Intersection With Yumang Street)₱8,350/sqm
  3. 3Tierra de Eusebio Subdivision(Paradise Subdivision)₱8,250/sqm
  4. 4Las Villas de Dadiangas Subdivision₱7,900/sqm
  5. 5Toledo Subdivision(Paradise Subdivision)₱7,500/sqm

Top 5 Most Affordable

  1. 1All Other Lots(2nd Lot From National Highway Going N to Intersection With Yumang Street)₱2,150/sqm
  2. 2P.I 16(Diocese of Marbel)₱2,200/sqm
  3. 3Riverbank(Diocese of Marbel)₱2,200/sqm
  4. 4Lacamento₱2,250/sqm
  5. 5Lamboso₱2,250/sqm

Top 3 Commercial Streets

  1. 1National Highway(From Intersection With Leon Llido Street Going W to Upper Silway River)₱34,500/sqm
  2. 2L.Dacera Sr. Avenue (Mabuhay Road)(2nd Lot From National Highway Going N to Intersection With Yumang Street)₱21,400/sqm
  3. 3Aparente Street(2nd Lot From National Highway Going N to Intersection With Yumang Street)₱19,100/sqm

Top 1 Industrial Streets

  1. 1All Other Lots(2nd Lot From National Highway Going N to Intersection With Yumang Street)₱6,250/sqm

Zone Type Distribution

  • Residential75 of 79 streets (94.9%)
  • Commercial7 of 79 streets (8.9%)
  • Industrial1 of 79 streets (1.3%)
  • Agricultural1 of 79 streets (1.3%)

By area

Streets by Vicinity

Diocese of Marbel

12 streets | Avg ₱3,475/sqm

  • Mmc Property₱3,250
  • Elevencionado ( Labus & Soledad Estate)₱5,950
  • Laiz Property₱3,500
  • Salazar Property₱3,500
  • P.I. Property₱3,250
  • Yusepeng Property₱3,250
  • Grafilo Compound₱3,200
  • Sismaet₱3,200
  • Johnny Ang Paradise₱4,950
  • Bonifacio Property₱3,250
  • P.I 16₱2,200
  • Riverbank₱2,200

Paradise Subdivision

11 streets | Avg ₱5,582/sqm

  • Provido Subdivision₱6,500
  • Pineda Subdivision₱3,100
  • Queenies Love Village₱6,500
  • Rogan Subdivision₱3,350
  • Urbano Subdivision₱3,100
  • Salvani Subdivision₱3,950
  • Soriano Subdivision₱5,850
  • Tierra de Eusebio Subdivision₱8,250
  • Toledo Subdivision₱7,500
  • Tuazon Subdivision₱5,800
  • Tubao Subdivision (Christ the King Village)₱7,500

2nd Lot From National Highway Going N to Intersection With Yumang Street

10 streets | Avg ₱4,744/sqm

  • Aparente Streetno residential value
  • L.Dacera Sr. Avenue (Mabuhay Road)no residential value
  • Ladera St.₱3,250
  • All Other Lots₱2,150
  • Agan Granville Subdivision₱8,500
  • Ambasador Provido Village₱8,350
  • Artates Subdivision₱3,500
  • Botanic Subdivision₱3,100
  • Chico Subdivision₱3,500
  • Country Homes Subd. (Country Side Developers Realty)₱5,600

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrialInstitutional
City Heights----
National Highway(From Intersection With Leon Llido Street Going W to Upper Silway River)
-₱34,500--
Aparente Street(2nd Lot From National Highway Going N to Intersection With Yumang Street)
-₱19,100--
Leon Llido Street(2nd Lot From National Highway Going N to Yumang Street)
-₱17,000--
Salvani Street(2nd Lot From L. Dacera Avenue Going to E to 2nd Lot From Leon Llido Street Except Lots Abutting Aparente Street)
₱4,750₱8,750-₱8,750
Salvani Street(2nd Lot From L. Dacera Avenue Going W to Tubao Subdivision)
₱4,750---
Yumang Street(2nd Lot From Aparente Street Going E to Leon Llido Street; 2nd Lot From Aparente Street Going W to 2nd Lot From L. Dacera Avenue)
₱3,750₱8,550--
Yumang Street(2nd Lot From L. Dacera Avenue Going W to Silway River)
₱3,250---
L.Dacera Sr. Avenue (Mabuhay Road) ****(2nd Lot From National Highway Going N to Intersection With Yumang Street)
-₱21,400--
Ladera St.(2nd Lot From National Highway Going N to Intersection With Yumang Street)
₱3,250---
All Other Lots(2nd Lot From National Highway Going N to Intersection With Yumang Street)
₱2,150₱6,250₱6,250₱6,250
Agan Granville Subdivision **(2nd Lot From National Highway Going N to Intersection With Yumang Street)
₱8,500---
Ambasador Provido Village **(2nd Lot From National Highway Going N to Intersection With Yumang Street)
₱8,350---
Artates Subdivision **(2nd Lot From National Highway Going N to Intersection With Yumang Street)
₱3,500---
Botanic Subdivision **(2nd Lot From National Highway Going N to Intersection With Yumang Street)
₱3,100---
Chico Subdivision **(2nd Lot From National Highway Going N to Intersection With Yumang Street)
₱3,500---
Country Homes Subd. (Country Side Developers Realty) **(2nd Lot From National Highway Going N to Intersection With Yumang Street)
₱5,600---
L. Dacera *
₱5,950---
T. Dacera Subdivision *
₱5,950---
Dadiangas Heights Subdivision *
₱6,400---
De Castro *
₱2,450---
Del Carmen *
₱3,550---
Dela Cuadra
₱4,750---
Eha *
₱2,450---
Elma Subdivision
₱3,750---
J. Bonifacio Subd. *
₱3,182.5---
Lacamento *
₱2,250---
Lamboso *
₱2,250---
Guerero Subdivision *
₱3,100---
Hermosa Subdivision *
₱3,750---
Las Villas de Dadiangas Subdivision *
₱7,900---
Leyva Subd. *
₱3,550---
Lim Subdivision *
₱4,000---
Marin Village *
₱5,800---
Lualhati Village *
₱4,350---
Mmc Property *
₱3,350---
Mmc Property *(Diocese of Marbel)
₱3,250---
Magno Subdivision *
₱3,550---
Mirabueno Subdivision *
₱3,350---
Morales Subdivision *
₱4,050---
Munda Subdivision *
₱6,250---
Munda Jearamic *
₱7,450---
Oringo Subdivision *
₱3,650---
Pacheco Subdivision *
₱4,600---
Paralejas/Paradise Subdivision *
₱4,600---
Paparon Subdivision *
₱3,350---
Provido Subdivision *(Paradise Subdivision)
₱6,500---
Pineda Subdivision *(Paradise Subdivision)
₱3,100---
Queenies Love Village *(Paradise Subdivision)
₱6,500---
Rogan Subdivision *(Paradise Subdivision)
₱3,350---
Urbano Subdivision ****(Paradise Subdivision)
₱3,100---
Salvani Subdivision *(Paradise Subdivision)
₱3,950---
Soriano Subdivision *(Paradise Subdivision)
₱5,850---
Tierra de Eusebio Subdivision *(Paradise Subdivision)
₱8,250---
Toledo Subdivision *(Paradise Subdivision)
₱7,500---
Tuazon Subdivision *(Paradise Subdivision)
₱5,800---
Tubao Subdivision (Christ the King Village) *(Paradise Subdivision)
₱7,500---
Tupas Subdivision *
₱3,750---
Valencia Subdivision *
₱3,900---
Valiente Subdivision
₱3,100---
Vergara Subdivision *
₱3,350---
Villa Consuelo Subdivision *
₱6,600---
Zaldivar Subdivision *
₱4,600---
Narciso Et Al Property *
₱3,350---
Pacquiao *
₱3,750---
Mercado *
₱3,750---
Allado Compound *
₱4,000---
Goipeng Compound *
₱4,000---
Ced Compound *
₱4,000---
Elevencionado ( Labus & Soledad Estate) *(Diocese of Marbel)
₱5,950---
Laiz Property *(Diocese of Marbel)
₱3,500---
Salazar Property *(Diocese of Marbel)
₱3,500---
P.I. Property *(Diocese of Marbel)
₱3,250---
Yusepeng Property *(Diocese of Marbel)
₱3,250---
Grafilo Compound *(Diocese of Marbel)
₱3,200---
Sismaet *(Diocese of Marbel)
₱3,200---
Johnny Ang Paradise *(Diocese of Marbel)
₱4,950---
Bonifacio Property *(Diocese of Marbel)
₱3,250---
P.I 16 *(Diocese of Marbel)
₱2,200---
Riverbank *(Diocese of Marbel)
₱2,200---
Footnotes
* Reclassified from Vicinity to Subdivision as agreed by STCRPV.
** Removed as agreed by STCRPV (Non-existing per Assessor's Classification).
**** Corrected From "Urbani Subdivision" To "Urbano Subdivision" as agreed by the STCRPV.

FAQ

Frequently Asked Questions about City Heights

What is the BIR zonal value in City Heights, City of General Santos?
The average residential zonal value across classified streets in City Heights is ₱4,337/sqm (median ₱3,750/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱2,150 to ₱8,500/sqm across 79 classified streets. These values are published by BIR RDO 110 (General Santos City, South Cotabato).
Which street has the highest zonal value in City Heights?
Agan Granville Subdivision has the highest residential zonal value in City Heights at ₱8,500 per square meter. It is located 2nd Lot From National Highway Going N to Intersection With Yumang Street. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in City Heights?
The most affordable street-level residential zonal value in City Heights is ₱2,150/sqm, found on All Other Lots. It is located 2nd Lot From National Highway Going N to Intersection With Yumang Street. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in City Heights?
Use the tax estimator above to calculate based on your specific street and property details. As a reference, based on the average residential zonal value of ₱4,337/sqm, a 100 sqm lot would have a CGT of approximately ₱26,022 and a DST of approximately ₱6,506. 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 City Heights?
There are 79 streets with published BIR zonal value classifications in City Heights, City of General Santos. The breakdown by zone type: 75 residential (94.9%), 7 commercial (8.9%), 1 industrial (1.3%), 1 agricultural (1.3%).
What is the commercial zonal value in City Heights?
The average commercial zonal value across classified streets in City Heights is ₱16,507/sqm. At the street level, commercial values go up to ₱34,500/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Method and law

About These Values

These zonal values are published by BIR RDO 110 (General Santos City, South Cotabato) and represent the minimum taxable value per square meter for properties in City Heights, City of General Santos.

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.