Schedule of Fair Market Values of Real Properties (Small File)

SCHEDULE OF
FAIR MARKET VALUES

OF REAL PROPERTIES
INSIDE THE
PHIVIDEC INDUSTRIAL ESTATE-MISAMIS ORIENTAL (PIE-MO)
FOR THE
2017 GENERAL REVISION OF REAL

PROPERTY TAX ASSESSMENT
For Calendar Years: 2018, 2019, 2020
PHIVIDEC INDUSTRIAL AUTHORITY

Revenue Assessment Division/ Estate Management Department
MCT Complex, Tagoloan, Misamis Oriental
www.piamo.gov.ph
Republic of the Philippines
PHIVIDEC INDUSTRIAL AUTHORITY
PHIVIDEC Industrial Estate – Misamis Oriental
MCT Complex, Tagoloan, Misamis Oriental
- PREFACE -
In accordance with Section 19 to complement Section 26 of the Implementing Rules and

Regulations To Implement the Intent and Provisions of Section 4(h) of Presidential Decree No.
538 as amended, the following Schedule of Fair Market Values for lands, construction cost of
buildings and other civil structures, and the derivation of factor for the assessment of machinery
and other equipment pursuant to DOF Order No. 22-73 and the 2006 Manual on Real Property
Appraisal and Assessment Operation are hereby prescribed as the basis for the classification,
appraisal and assessment of lands already acquired by the Authority together with the
improvements thereon, inside the territorial taxing jurisdiction of the PHIVIDEC Industrial
Estate of Misamis Oriental (PIE-MO) in relation with the 2017 General Revision of real property
tax assessments and classification to effect in years 2018 to 2020, subject to promulgation of a
resolution by the PIA Board of Directors adopting the herein Schedule of Fair Market Values of
Real Properties in the Estate.
The Base Unit Market Value for Land, Building & Agricultural Improvements indicated
in this schedule is more or less similar with the Schedule of the Province of Misamis Oriental
(Tagoloan & Villanueva) in order to have a uniformity in the assessment. This is provided in
Section 19. (Preparation of Schedule of Market Values)
On November 21, 2013, BLGF/DOF ICO-Exec. Director Salvador M. Del Castillo wrote PIA
informing that we now have a permanent Property Index Number (PIN) for the PHIVIDEC
Industrial Estate-Misamis Oriental (PIE-MO) which is 082.
This new development for PIA signifies the autonomous nature of the Authority in
relation to the administration of real property taxation in the PIE-MO and other areas to be
proclaimed by the President of the Philippines in the future.
As the result of this new PIN of the PIE-MO, the Revenue Assessment Division (RAD)
shall change the PIN of all real property units (RPUs) on the area already acquired by the
Authority inside the PIE-MO from 13-digit to 25 digits, also, with the Tax Declaration Numbers
and Real Property Tax Order of Payment (RPTOP) together with the Tax Roll Number and the
exhibition of District and Barangay Maps as initial accomplishment of this new changes.
The task to change the PIN, etc. will compel the RAD staff to skip some changes pending
the renovation or replacement of the Real Property Tax System (PTRS) being used by the RAD
in the previous and present RPT assessments.
Included in this Schedule of Fair Market Value (SFMV) is the procedure of the PIA/PIE-
MO Real Property Identification Numbering System based on the new Manual on Real Property
Appraisal & Assessment Operations under the provisions of EO # 127.
(Pls. see attached letter of BLGF OIC – Executive Director Salvador M. Del Castillo)
TERRITORIAL LIMITS OF THE
PHIVIDEC INDUSTRIAL ESTATE –MISAMIS ORIENTAL
(PIE-MO)
The PHIVIDEC Industrial Estate- Misamis Oriental (PIE-MO) is the first area so
proclaimed, designated and developed by the PHIVIDEC Industrial Authority (PIA) pursuant to
paragraph 3, Section 3 of PD 538 (Portions of the Municipalities of Tagoloan comprising the
barangays of Sugbongcogon, Gracia, Baluarte, Sta. Cruz, and Mohon, and portion of barangay
Sta. Ana, Casinglot and Poblacion. The whole barangays of Tambobong, Balacanas, Nabacaan,
and San Martin; portion of barangays Katipunan and Dayawan of Villanueva, all of the province
of Misamis Oriental).
The metes and bounds of PIE-MO have been modified by Resurvey NO. SWO-10-
000065, which became an integral part of Presidential Proclamation No. 1962, dated 15 April,
1980 entitled “RESERVING FOR INDUSTRIAL SITE DEVELOPMENT PURPOSES OF
THE PHIVIDEC INDUSTRIAL AUTHORITY A CERTAIN PARCEL OF LAND OF THE
PUBLIC DOMAIN SITUATED IN THE MUNICIPALITIES OF TAGOLOAN AND
VILLANUEVA PROVINCE OF MISAMIS ORIENTAL, ISLAND OF MINDANAO.”
DISTANCE
LINES BEARINGS
(Meters)
1 - 2 N. 660 29' E. 218.20

2 - 3 S. 590 51' E 50.36
3 - 4 S. 550 13' E 137.18
4 - 5 S. 490 00' E 132.71
5 - 6 S. 140 17' E 309.18
6 - 7 S. 140 48' E 45.62
7 - 8 S. 440 45' E 71.88
8 - 9 S. 780 10' E 96.20
9 - 10 S. 620 30' E 136.68
10 - 11 S. 670 16' E 278.06
11 - 12 S. 230 50' E 131.58
12 - 13 S. 350 47' E 81.38
13 - 14 S. 720 57' E 62.25
14 - 15 N. 870 00' E 211.29
15 - 16 S. 670 13' E 74.04
16 - 17 S. 380 49' E 44.34
17 - 18 S. 70 48' W 122.02
18 - 19 S. 140 24' E 73.32
19 - 20 S. 850 54' E 124.59
20 - 21 N. 600 44' E 43.48
21 - 22 S. 180 37 ' E 86.17
22 - 23 S. 580 38 ' E 104.08
23 - 24 S. 290 34 ' E 191.93
24 - 25 S. 670 00 ' E 30.16
25 - 26 N. 750 29 ' E 79.24
26 - 27 N. 810 47 ' E 216.73
27 - 28 N. 390 21 ' E 127.36
28 - 29 N. 260 59' W 99.49
29 - 30 N. 60 44' W 194.43
30 - 31 N. 220 09' E 112.24
31 - 32 N. 400 45' E 289.06
32 - 33 N. 710 00' E 142.32
33 - 34 N. 570 34' E 89.37
34 - 35 S. 780 02' E 196.59
35 - 36 S. 890 28' E 140.57
36 - 37 N. 750 23' E 99.90
37 - 38 S. 500 53' E 155.66
38 - 39 S. 790 08' W 115.18
39 - 40 S. 670 49' W 185.53
40 - 41 S. 510 13' W 241.79
41 - 42 S. 60 12' E 199.62
42 - 43 S. 60 12' E 195.64
43 - 44 S. 6 0 12' E 256.14
44 - 45 N. 600 30' E 105.78
45 - 46 S. 360 36' E 208.30
46 - 47 S. 460 07' E 109.32
47 - 48 S. 220 57' E 109.18
48 - 49 N. 890 56' E 93.25
49 - 50 N. 380 59' E 72.89
50 - 51 N. 790 03' E 365.91
51 - 52 S. 350 21' E 90.47
52 - 53 S. 420 49' E 194.48
53 - 54 N. 770 41' E 91.78
54 - 55 S. 860 13' E 383.21
55 - 56 N. 410 31' E 100.33
56 - 57 S. 780 47' E 144.49
57 - 58 S. 520 37' E 264.68
58 - 59 S. 830 55' E 111.97
59 - 60 S. 800 03' E 593.09
60 - 61 S. 780 10' E 240.20
61 - 62 S. 50 04' W 301.81
62 - 63 N. 620 19' W 176.92
63 - 64 N. 880 19' W 166.45
64 - 65 S. 640 50' W 147.34
65 - 66 S. 400 13' W 82.91
66 - 67 S. 580 42' W 93.39
67 - 68 N. 890 58' W 151.67
68 - 69 S. 890 12' W 145.70
69 - 70 S. 360 48' W 214.94
70 - 71 S. 580 17' W 271.40
71 - 72 N. 890 23' W 72.99
72 - 73 S. 160 20' W 97.33
73 - 74 S. 60 23' W 231.93
74 - 75 S. 30 30' E 148.46
75 - 76 S. 50 55' E 139.37
76 - 77 S. 260 34' W 201.04
77 - 78 S. 260 55' W 131.19
78 - 79 S. 140 46' E 227.57
79 - 80 S. 530 13' E 194.58
80 - 81 S. 250 24' E 58.64
81 - 82 S. 10 28' W 110.24
82 - 83 S. 180 45' W 136.91
83 - 84 S. 150 10' W 82.96
84 - 85 S. 400 32' W 154.95
85 - 86 S. 460 46' W 83.53
86 - 87 S. 860 13' W 257.97
87 - 88 N. 710 31' W 146.02
88 - 89 N. 810 01' W 197.37
89 - 90 S. 470 17' W 152.13
90 - 91 S. 280 31' W 176.50
91 - 92 S. 800 53' E 120.68
92 - 93 N. 700 38' E 82.68
93 - 94 N. 600 21' E 49.16
94 - 95 S. 650 45' E 104.72
95 - 96 S. 20 55' E 46.60
96 - 97 S. 220 05' E 108.41
97 - 98 S. 610 37' E 38.73
98 - 99 S. 490 00' E 183.99
99 - 100 S. 150 09' E 94.00
100 - 101 S. 390 44' W 134.46
101 - 102 S. 460 23' W 140.42
102 - 103 S. 410 40' W 209.78
103 - 104 S. 310 44' W 200.27
104 - 105 S. 360 34' W 206.46
105 - 106 S. 290 29' W 184.81
106 - 107 S. 380 49' W 277.61
107 - 108 N. 370 28' W 319.74
108 - 109 N. 480 02' W 228.38
109 - 110 N. 430 24' W 466.30
110 - 111 N. 150 40' W 165.55
111 - 112 N. 310 45' W 343.82
112 - 113 N. 620 44' W 131.50
113 - 114 S. 740 38' W 490.16
114 - 115 N. 600 15' W 295.63
115 - 116 N. 590 54' W 400.08
116 - 117 N. 590 53' W 399.97
117 - 118 N. 590 53' W 332.27
118 - 119 N. 770 19' W 263.03
119 - 101 N. 800 25' W 569.79
120 - 121 N. 800 29' W 373.50
121 - 122 N. 810 47' W 193.51
122 - 123 N. 570 12' W 66.12
123 - 124. N. 640 57' W 100.11
124 - 125 S. 800 02' W 154.21
125 - 126 N. 620 06' W 249.24
126 - 127 N. 790 55' W 101.13
127 - 128 N. 460 11' W 191.46
128 - 129 S. 300 56' W 135.36
129 - 130 S. 60 59' W 350.51
130 - 131 S. 70 44' E 145..04
131 - 132 S. 50 45' E 232.68
132 - 133 S. 00 48' E 200.58
0
133 - 134 S. 53 53' E 131.04
134 - 135 S. 320 00' E 133.94
135 - 136 S. 250 32' E 156.96
136 - 137 S. 250 19' E 147.48
0
137 - 138 S. 87 47' E 127.14
138 - 139 S. 880 26' E 203.88
139 - 140 S. 200 15' E 288.92
0
140 - 141 S. 19 34' E 337.54
141 - 142 S. 200 02' E 248.55
142 - 143 S. 150 52' E 211.01
0
143 - 144 S. 11 47' E 280.68
144 - 145 S. 110 15' W 222.69
145 - 146 S. 300 07' W 219.45
0
146 - 147 N. 75 06' W 109.16
147 - 148 S. 490 24' W 31.79
148 - 149 S. 710 51' W 245.67
0
149 - 150 N. 7 39' W 438.85
150 - 151 N. 240 56' W 184.58
151 - 152 N. 430 23' W 261.03
152 - 153 N. 280 59' W 204.92
0
153 - 154 N. 33 20' W 305.05
154 - 155 N. 590 54' W 478.80
155 - 156 N. 280 51' W 220.42
0
156 - 157 N. 11 13' W 228.50
157 - 158 N. 250 07' W 263.59
158 - 159 N. 250 11' W 322.82
0
159 - 160 N. 14 24' W 186.75
160 - 161 N. 270 31' E 275.27
161 - 162 N. 110 53' W 200.28
0
162 - 163 N. 12 49' W 273.80
163 - 164 N. 130 11' W 306.16
164 - 165 N. 180 26' W 208.77
0
165 - 166 N. 9 16' E 324.41
166 - 167 N. 230 14' E 877.48
167 - 168 N. 190 52' E 309.96
168 - 169 N. 230 56' E 196.68
0
169 - 170 N. 10 11' E 214.88
170 - 171 N. 260 35' E 337.12
171 - 172 N. 420 07' E 262.41
0
172 - 173 N. 61 18' E 492.03
173 - 174 N. 560 55' E 257.58
174 - 175 N. 500 28' E 1079.04
0
175 N. 47 32' E 594.98
S. 610 54' W., 677.08m. From BLLM No.1, Pls - 923, Villanueva Public
Land Subdivision
Survey conducted by Geodetic Engr. Romualdo S. Lagsa (G.E. Reg. No. 1300, Lic. No. 3979300-
2-23-76) recommended by Pablito Valledor, Supervising G.E., OIC, Chief, Regional Surveys
Division, and approved by Isidoro C. Nery, Reg’l Director, Bureau of Lands, Region-X, CDOC
CONTENTS
I. INTRODUCTION, GENERAL &

MISCELLANOUS PROVISIONS
II. SCHEDULE FOR LANDS AND

FORESHORE/OFFSHORE AREAS
III. SCHEDULE FOR BUILDINGS AND

OTHER CIVIL STRUCTURES, ETC
IV. REPRODUCTION / REPLACEMENT

COST (New) FOR MACHINERY &
OTHER EQUIPMENT
GENERAL PROVISIONS
As far as applicability of the property, this schedule shall be controlling, except where the property
to be assessed is not of the same kind as classified in the schedule, or where the value is independent
of the said schedule.
I. Appraisal of Industrial & Commercial Lands –As a general rule, the rate per square
meter fixed in the schedule on commercial and industrial lands shall be applied to:
Industrial or commercial lands within the standard depth strip fronting the “Maharlika”
national highway and the National Highway-Malitbog (Bukidnon) provincial road assumed
to be with normal elevation or level.
On abnormally low or depressed industrial or commercial lands, a reduction from

the base unit market value may be allowed in the amount equivalent to the cost of filling or
cutting up such land, provided, such reduction shall not exceed 50% of the value of lot
subject to appraisal, if it were normally filled or leveled.
II. Appraisal of Residential Land on Relocation Areas – Residential land Relocation Areas
are classified in accordance with its distance from the National Highway, Provincial Road
and the proximity to the town centers, to Mindanao Container Terminal and to the booming
city of Cagayan de Oro. Therefore, their respective schedule of base market values shall
be independent from each other. The unit market value of the Relocation Areas shall not,
under any circumstance, be lesser than the adjoining lands classified in accordance with the
above criteria.
III. Appraisal of Agricultural Improvements. - The base cost of land or per tree or plant as
fixed in the schedule for different classes of agricultural lands and improvements are
subject to the applicable adjustments expressed in percentage such as (a) type of public
road where the property is located, (b) distance of property from the public road and (c)
distance of property from the Poblacion or center of business activity. Convenient spaces
for the application of such adjustments are so provided in the Tax Declaration Form (RPA
Form No. 1).
IV. Appraisal of Mineral Lands. - Mineral lands shall be valued in accordance with schedule
of market values for such land as fixed under Provincial Circular No. 3-78 dated January
24, 1973 of the Ministry of Finance.
V. Appraisal of Building and other Structures through the Reproduction (replacement)

Cost less Depreciation Method – The Schedule of Base unit cost for buildings prepared
in accordance with the Assessment Regulation No. 1-92, cost of constructing a new,
reasonably identical structure with the same or equivalent materials, and shall be computed
on the bases of current price. This amount called the reproduction or replacement cost
(new), less the estimated depreciation, would give the present appraised value of the subject
structure.
Auxiliary improvements such as fences, pavements, etc., which may be considered

appurtenance/s of the main structure may be appraised independently, and the value(s)
thereof, shall be added to the value of the main structure.
VI. Appraisal of Machinery – All kinds of machinery as defined in Sec. 4(o) of the IRR of
PD 538, as amended, be appraised and assessed in accordance with the provisions of the
Department Order No. 22-73 dated June 18, 1973 of the Department of Finance, which can
be seen in later pages.
VII. Assessment of Special Classes of Real Property:
1) Lands actually, directly and exclusively used for religious or charitable purposes,
located in residential, commercial or industrial areas, shall be classified according
to the actual use, but valued, assessed as residential, commercial or industrial;
2) If these lands actually, directly and exclusively used for religious or charitable
purpose are, however, located to an area of mixed land uses, such as residential with
commercial or industrial, the predominant use of land in that area shall govern the
valuation and assessment of these lands for religious or charitable purposes;
3) Churches, personages, convents, mosques,,, and similar buildings and other

structures used exclusively for religious or charitable purposes shall be classified
and valued in accordance with the schedule of base unit construction cost, if
applicable, otherwise on the basis of their replacement cost as of the year of
appraisal and shall be assessed.
VIII. Lands, Buildings, Machinery, and Other Improvements owned by the Republic of
the Philippines:
1) Lands, buildings and improvements owned by the Republic of the Philippines, its
political subdivisions and government-owned or controlled corporations, shall be
listed, valued and assessed in the name of the possessor, grantee or of the public
entity if such property has been acquired or held for resale or lease or donated, grant,
or usufruct.
2) As provided for in Sec. 42(a) of the IRR of Sec. 4(h) of PD 538, as amended, real
property owned by the Republic of the Philippines or any of its political
subdivisions except when the beneficial use thereof has been granted for
consideration or otherwise, is taxable. Likewise, Sec. 2, Rule VII of the Rules and
Regulations to Implement the Intent and Provisions of PD 538 states: . . . “Real
estate taxes may be collected by the Authority on lands, purchased or leased by an
enterprise, as the case may be, and on all privately- owned buildings and/or
machinery, as well as improvements thereon not directly related to the activity for
which an enterprise is registered with the Authority.”
IX. Proof of Exemption of Real Property from Taxation - Every person by or for
whom the property is declared, who shall claim tax exemption for such property under the
Real Property Taxation, shall file with the Assessor within thirty (30) days from the date of
the receipt of the Tax Declaration of the property with sufficient evidence in support of
such exemption.
If the required evidence is not submitted within the prescribed period, the property shall be
listed as taxable in the assessment roll. However, if the property shall be proven to be tax
exempt, the same shall be dropped from the assessment roll.
MISCELLANEOUS PROVISIONS
I. Continued Implementation on Staggered basis the provision in Section 35 of
the Implementing Rules and Regulations (PIA RPT-IRR) in particular Section
4(h) of PD 538, as amended, which authorizes PIA to adjust the rate for BASIC
REAL PROPERTY TAX up to a maximum of Two (2%) percent (like chartered
cities) based on the assessed value of the real property.
Schedule Year Basic tax% (.1/yr) SEF % Total

First 2012 – 2014 1.3 1 2.3
Second 2015 – 2017 1.6 1 2.6
Third 2018 – 2020 1.9 1 2.9
Fourth 2021 – Onward 2.0 1 3.0
(Sec. XII. Miscellaneous provision of the approved 2011 Schedule of Fair Market
Values of Real Properties)
II. Chapter 8, Sec. 78 (Miscellaneous Provisions) of PIA RPT IRR- Fees Relative
to Real Property Tax Assessment.- There shall be a collection of fees on Certified
true copy of TDs, other relative documents, etc.
Shown below is the adjusted collection fees effective calendar year 2018.
Adjusted Fees
# Kind Fees effective
(2008 – 2017) Year 2018
a) Certified true copy of Tax - 30.00 50.00

Declaration
b) Certified true copy of
other relative documents - 30.00 50.00
c) Certification relative to
Real Property Tax - 50.00 50.00
Assessment
d) Photocopy of document on - 25.00 50.00
file
e) Issuance of Tax Clearance - 50.00 100.00
f) Computer printout for - 25.00 50.00

Taxes
ASSESSMENT LEVELS
I. ON LANDS:
Assessment Level is a percentage to be applied to the market value of land

for taxation purposes. Lands actually and principally used for industrial,
commercial, agricultural, and residential shall apply the following assessment
levels:
Approved
INDUSTRIAL 10%
COMMERCIAL 10%
RESIDENTIAL 6%
AGRICULTURE 10%
MINERAL 10%
TIMBER
II. ON BUILDING AND OTHER STRUCTURES:

All buildings and other structures including machinery shall be assessed independent
from lands and the assessment levels shall be in accordance to Section 17, LAR No. 1-92.
a. COMMERCIAL AND INDUSTRIAL:
FAIR MARKET VALUE ASSESSMENT

OVER NOT OVER LEVELS
- 300,000.00 30%
300,000.00 500,000.00 35%
500,000.00 750,000.00 40%
750,000.00 1,000,000.00 50%
1,000,000.00 2,000,000.00 60%
2,000,000.00 5,000,000.00 70%
5,000,000.00 10,000,000.00 75%
10,000,000.00 - 80%
b.1 RESIDENTIAL (Locator)

- 175,000.00 0%
175,000.00 300,000.00 10%
300,000.00 500,000.00 20%
500,000.00 750,000.00 25%
750,000.00 1,000,000.00 30%
1,000,000.00 2,000,000.00 35%
2,000,000.00 5,000,000.00 40%
5,000,000.00 10,000,000.00 50%
10,000,000.00 - 60%
b.2 RESIDENTIAL (Relocation area only)

- 175,000.00 0%
175,000.00 300,000.00 2.5%
300,000.00 500,000.00 5.0%
500,000.00 750,000.00 7.5%
750,000.00 1,000,000.00 10%
1,000,000.00 2,000,000.00 12.5%
2,000,000.00 5,000,000.00 15%
5,000,000.00 10,000,000.00 17.5%
10,000,000.00 - 20%
c. AGRICULTURAL
- 300,000.00 25%
300,000.00 500,000.00 30%
500,000.00 750,000.00 35%
750,000.00 1,000,000.00 40%
1,000,000.00 2,000,000.00 45%
2,000,000.00 - 50%
d. ON MACHINERY AND OTHER EQUIPMENT:

ASSESSMENT
CLASS
LEVELS
COMMERCIAL 80%
INDUSTRIAL 80%
RESIDENTIAL 50%
AGRICULTURAL 40%
e. ON SPECIAL CLASSES:
a. Assessment Levels for all Lands, Buildings,
Machineries and other Improvements:
ASSESSMENT
ACTUAL USE
LEVELS
Cultural 15%
Scientific 15%
Hospital 15%
Local Water District 10%
Government-Owned or Controlled Corporations
engaged in the supply and distribution of water 10%
and/or generation and transmission of electric power
Recreational 30%
SCHEDULE OF UNIT BASE
MARKET VALUES OF
LANDS/PLANTS/TREES, FORESHORE
AND OFFSHORE LEASED AREAS
FOR
INDUSTRIAL, COMMERCIAL &

RESIDENTIALS/SUBDIVISIONS, ETC
MATRIX ON NEW SCHEDULE OF MARKET VALUES
CY 2018 – 2020
I. LAND:
COLOR UNIT UNIT
PARK
GUIDE CLASSIFICATION VALUE VALUE LOCATION/DESCRIPTION
LOC. NO. (2015-2017) (2018-2020)
All lands inside MCT, Phase-1

Park 1 1 Premium Class "A" 1,300 3,300 including VDC, TFDI and
Jetty_Petroleum area
All lands outside MCT but w/in
the radius of 2 km. from MCT
center. All along the western
side of PR-4 towards the sea
Park 1 2 Premium Class "B" 1,000 2,550 coast. All lands along the Nat'l
Highway southeast of the MCT-I
to Ala-i Bridge.
All lands along the Nat'l Hi-way
towards the shoreline, from
Park 5 1 First Class 900 2,300 Tagoloan Bridge to Tag-anga
bridge @ Villanueva. All lands
1st 200.
All lands 200 meters along the
Prov'l Rd. from Crossing-Nat'l
Park 2 Hi-way to Balaisan Bridge @
Sta. Ana, both sides. All lands
Park 3 2 Second Class 800 2,050 after the 200 mtrs. strip west side
of the Nat'l Highway from
Park 4 Tagoloan Bridge to Taganga
Bridge.
All lands of Dinogon, Sta. Ana
after the Pugaan River;
Park 1 Embalcadero, Sta. Ana; Sitio
3 Third Class 750 1,900 Lagnasan but out-side the Sto.
Park 3 Niño Village @ Baluarte,
Tagoloan.
Park 1 All lands @ Nabulod, Baluarte,
4 Fourth Class 650 1,660 Tagoloan & lands atop Kirahon
Park 4 first plateau @ Kirahon, Villa.
All lands atop Kirahon 2nd
Park 4 5 Fifth Class 550 1,330 plateau @ Brgy. San Martin,
Villanueva.
All lands atop Kirahon 3rd
Park 4 6 Sixth Class 520 1,000 plateau @ Brgy. San Martin,
Villanueva.
All lands inside the Villa San
Juan Relocation @ brgy.
Casinglot, Sto. Niño Village
Park 1 1 First Class 500 950
Relocation @ Baluarte, & Brgy.
Gracia, all of Tagoloan Mplty.
All lands inside the Kirahon
Park 2 Relocation @ San Martin, Villa.
2 Second Class 450 850 All lands inside the Sta. Crruz &
Park 4 Mohon Relocation at Tagoloan.
All lands inside the San Roque
Park 3 Relocation @ Dayawan,
3 Third Class 400 760 Villanueva. All lands inside the
Park 4 Sta. Ana Relocation at Tagoloan.
2017 SCHEDULE OF BASE UNIT MARKET VALUE FOR
INDUSTRIAL, COMMERCIAL, RESIDENTIAL, MINERAL,
AGRICULTURAL LANDS, AND FORESHORE/OFFSHORE
Inside the PHIVIDEC Industrial Estate - Misamis Oriental
(PIE-MO)
TABLE - I
PROPERTY CLASSIFICATION
2018 - 2020 PhP VALUE PER SQUARE METER
SCHEDULE 1ST 2ND 3RD CODE
1. Industrial-A (inside MCT) 3,300.00 I-A

2. Industrial-B (outside MCT-
2 km radius from MCT center) 2,550.00 I-B
3. Industrial/Commercial-1 2,300.00 I/C- 1
4. Industrial/Commercial-2 2,050.00 I/C - 2
7 . Industrial/Commercial-5 1,330.00 I/C - 5
9. Residential 950.00 850.00 760.00 R - 1 (1, 2, 3)
10. Industrial/Agricultural - I/A - 1
11. Mineral (aggregates) 100.00 M-1
12. Fore/Offshore (leased) 185.00 F/O - 1
Main Classification
MARKET VALUE
MAIN STREET LOCATIONAL STRIP PER SQUARE METER
2014 2017 CLASSIFICATION
All lands inside the 1,300.00 3,300.00 IP - A
Mindanao Container
Terminal (MCT Complex)
All Lands Along the From : Alae Bridge 1,000.00 2,550.00 IP - B
National Highway - 1 To : Junction New and
(Westside Only), all lands Old Highway @
w/in 2 kms radius from Brgy. Natumolan 1,000.00 2,550.00 IP - B
the center of MCT From : PR-2 & PR-4 match pt.
Westside of PR-4 To : Malamat Spill Way IP - B
All Lands from Tagoloan From : Tagoloan Bridge 900.00 2,300.00 I/C - 1
Bridge to Tag-anga Bridge To : Tag-anga Bridge,
All Lands 200 m. Along the From : Tagoloan Bridge 900.00 2,300.00 I/C - 1
Nat'l Highway east side To : Tag-anga Bridge
at Villanueva
All Lands 200 m. strip from From : Junction Hi-way-Sta. 800.00 2,050.00 I/C - 2
the center of Prov'l Rd. both To : Cruz to Balaisan
sides Bridge.
All Lands @ Dinogon after From : Dinogon;Embalcadero; 750.00 1,900.00 I/C - 3

Pugaan River; Embalcadero; To : Lagnasan
Lagnasan outside Sto. Niño
Village.
Sitio Nabulod @ Baluarte From : Nabulod, baluarte 650.00 1,660.00 I/C - 4
Sitio Kirahon-1st plateau To : Kirahon-1st plateau
of Brgy San Martin @ Brgy. San Martin
All Lands @ Sitio Kirahon From : Kirahon 2nd Plateau 550.00 1,330.00 I/C - 5
2nd Plateau @ Brgy. San Martin
All Lands @ Sitio Kirahon From : Kirahon 3rd Plateau 520.00 1,000.00 I/C - 6
3rd Plateau To : @ Brgy. San Martin
All lands inside Villa San From : All residential lots of 500.00 950.00 R-1
Juan, Sto. Niño Village and these Reloc. Sites
Gracia Relocation Sites To :
All Lands inside Kirahon From : All residential lots of 450.00 850.00 R-2
Reloc @ San Martin and To : these Reloc. Sites
Mohon Reloc. @ Tagoloan
All Lands inside San Roque From : All residential lots of 400.00 760.00 R-3
Reloc @ Villanueva and To : these Reloc. Sites
Sta. Ana Village Reloc. @
Tagoloan
All designated areas with From : Lands with aggregate 100.00 M-1
aggregate deposits inside To : deposits inside the
the PIE-MO PIE-MO
All leased areas of the From : Leased foreshore and 64.00 185.00 F/O - 1
Foreshore/Offshore from To : offshore only for
the coastline of Tagoloan & taxation purposes
Villanueva 400 meters towards
the sea
PHIVIDEC Industrial Authority
SCHEDULE OF UNIT MARKET VALUE FOR LANDS INSIDE THE PHIVIDEC INDUSTRIAL ESTATE-MISAMIS ORIENTAL
(PIE-MO) FOR 2018-2020
(Reference unit value for taxation purposes for lands already acquired by PIA inside PIE-MO)
I. TAGOLOAN BARANGAYS IN THE PIE-MO (District-1):

CLASSI- CASINGLOT STA. ANA SUGBONGCOG POBLACION(par
DEGR
BALUARTE (part) GRACIA MOHON (part) STA. CRUZ ON t)
EE
FICATION
2014 2017 2014 2017 2014 2017 2014 2017 2014 2017 2014 2017 2014 2017 2014 2017
Ind'l 'A'
Premium 1300 3300 1300 3300 1300 3300
Ind'l 'B'
Premium 1000 2550 1000 2550 1000 2550 1000 2550 1000 2550
Indl/Com 1st
900 2300 900 2300 900 2300 900 2300 900 2300 900 2300
Indl/Com 2nd
800 2050 800 2050
Indl/Com 3rd
Indl/Com 4th
Indl/Com 5th
550 1330 550 1330 550 1330 550 1330
Indl/Com 6th
520 1000 520 1000 520 1000
Residential 1st
500 950 500 950 500 950 500 950
Residential 2nd
450 850 450 850
Residential 3rd
400 760
Agricultural
Mineral
100 100 100 100 100 100 100 100
Foreshore/
Offshore 64 185 64 185 64 185 64 185
II. VILLANUEVA BARANGAYS IN THE PIE-MO (District-2):
CLASSIFICATION DEGREE BALACANAS DAYAWAN (part) KATIPUNAN NABACAAN SAN MARTIN TAMBOBONG
2014 2017 2014 2017 2014 2017 2014 2017 2014 2017 2014 2017
Industrial/Com. A&B
Industrial/Com. 1st 900 2300 900 2300 900 2300 900 2300 900 2300
Industrial/Com. 2nd
Industrial/Com. 3rd
Industrial/Com. 4th 650 1660
Residential 1st
Residential 2nd 450 850
Residential 3rd 400 760
Agricultural
Mineral 100 100 100
Foreshore/Offshore 64 185 64 185 64 185 64 185
NOTE: On PIA acquired lands already occupied by company/firm, the classification is industrial/commercial-1st Class, regardless of
location except in premium areas.
Phividec Industrial Estate - Misamis Oriental (PIE-MO)
CRITERIA FOR LAND USE INSIDE PIE-MO
(Including Leased Foreshore/Offshore Areas)
(For CY: 2018 to 2020)
UNIT
VALUE
I. INDUSTRIAL LAND, PREMIUM CLASS ‘A’ (IP-A): 3,300.00
a. All lands inside the Mindanao Container Terminal (MCT), Phase I
(Including the area leased by VDC/TFDI/GIII, JETTY & Polar
Bear)
II. INDUSTRIAL LAND, PREMIUM CLASS 'B' (IP-B): 2,550.00
a. All lands outside MCT but within the radius of 2 kilometers from
the center of the Mindanao Container Terminal (MCT).
b. All lands along the western side of PIA Primary Road - 4 (PR-4)
towards the sea coast
c. All lands along the National Highway, south-east of the MCT-I to
Ala-i Bridge.
III. INDUSTRIAL/COMMERCIAL LAND, FIRST CLASS (I/C-1): 2,300.00
a.All lands, along the National Highway toward the shoreline, from
Tagoloan Bridge to Tag-anga Bridge @ Villanueva;
b. All lands 1st 200 meters strip from the seacoast.
IV. INDUSTRIAL/COMMERCIAL LAND, SECOND CLASS (I/C-2): 2,050.00
a. All lands 200 meters along the Provincial Road from Crossing Nat'l
Highway to Bala-isan Bridge @ Sta. Ana, both sides;
b. All lands after the 200 meters strip west side of the Nat'l Highway
from Tagoloan Bridge to Tag-anga Bridge.
V. INDUSTRIAL/COMMERCIAL LAND, THIRD CLASS (I/C-3): 1,900.00
a. All lands of sitio Dinogon after Puga-an River, Sitio Embalcadero,

all of Brgy. Sta. Ana; sitio Lagnasan but outside the Sto. Niño
Village at Brgy. Baluarte, Tagoloan.
VI. INDUSTRIAL/COMMERCIAL LAND, FOURTH CLASS (I/C-4): 1,660.00
a. All lands at sition Nabulod, Baluarte and lands atop Sitio Kirahon
First Plateau, Brgy. San Martin, Villanueva.
VII. INDUSTRIAL/COMMERCIAL LAND, FIFTH CLASS (I/C-5): 1,330.00
a. All lands atop Sitio Kirahon, Second Plateau, @ Brgy. San Martin,
Villanueva.
VIII. INDUSTRIAL/COMMERCIAL LAND, SIXTH CLASS (I/C-6): 1,000.00
a. All lands atop Sitio Kirahon Third Plateau, Bgry. San Martin,
Villanueva
IX. RESIDENTIAL LAND, FIRST CLASS (R-1): 950.00
a. All lands inside Villa San Juan Relocation @ Casinglot, Tagoloan
b. All lands inside Sto. Niño Village Relocation @ Baluarte,
Tagoloan
c. All lands inside Brgy. Gracia Relocation @ Gracia, Tagoloan
X. RESIDENTIAL LAND, SECOND CLASS (R-2): 850.00
a. All lands inside Kirahon Relocation @ San Martin, Villanueva
b. All lands inside Sta. Ana Village Relocation @ Brgy. Sta. Ana,
Tagoloan
XI. RESIDENTIAL LAND, THIRD CLASS (R-3): 760.00
a. All lands inside San Roque Village Relocation @ Dayawan,
Villanueva
b. All lands inside Sta. Ana Village Relocation @ Brgy. Sta. Ana,
Tagoloan
XII. MINERAL (QUARRY) LANDS (M) 100.00
a. All lands with aggregates (sand, gravel, rocks or boulders) over or
near the banks of the rivers and inside the proclaimed area (PIE-
MO) of the PHIVIDEC Industrial Authority shall be declared in the
name of the concessioner and be levied for taxation purposes.
XIII. FORESHORE/OFFSHORE LEASED (F/O): 185.00
a. All leased foreshore and offshore areas within the coastline of the
PHIVIDEC Industrial Estate - Misamis Oriental (PIE-MO) 400
meters toward the sea shall be declared for taxation purposes.
XIV. INDUSTRIAL/AGRICULTURAL (Pls. see schedule)
a. For agricultural plants and trees only for PIA's land acquisition
program, for compensation purposes.
MARKET VALUES
FOR
BUILDING AND OTHER CIVIL

STRUCTURE
2018-2020 SCHEDULE OF UNIT CONSTRUCTION COST

BASE UNIT COST/1
1 2 3 4 5 6 7 8
TYPE OF ONE FAMILY TWO FAMILY DWELLING BOARDING HOUSE ACCESSORY SUPERMARKET RESTAURANT RESTAURANT OFFICE BUILDING
DWELLING MULTIPLE DWELLING LODGING HOUSE BUILDING SHOPPING CENTER (Close) (Open) BANK
BUILDING CONVENT Garage
TOWNHOUSE CLUB HOUSE
APARTMENT DORMITORY Quarters
DUPLEX,APARTEL Laundry House
ROW HOUSE Guard House
TYPE V
A 10,320 -10,820 8,960 – 9,460 8,240 – 8,740 6,090 – 6,590 9,690 – 10,190 8,800 – 9,300 8,120 – 8,620 8,650 – 9,150
B 9,640 – 10,140 8,290 – 8,790 7,610 – 8,110 5,580 – 6,080 8,960 – 9,460 7,950 – 8,450 7,270 – 7,770 8,080 – 8,580
C 8,800 – 9,300 7,440 – 7,940 6,830 – 7,330 5,080 – 5,580 8,050 – 8,550 7,110 – 7,610 6,600 – 7,100 7,370 – 7,870
TYPE IV
A 8,050 – 8,450 6,700 – 7,100 6,150 – 6,550 4,500 – 4,900 7,240 – 7,640 6,530 – 6,930 5,850 -6,250 6,750 – 7,150
B 7,100 – 7,610 5,850 – 6,250 4,970 – 5,770 3,990 – 4,390 6,330 – 6,730 4,840 – 5,240 5,010 – 5,410 6,040 – 6,440
TYPE III
A 6,530 – 6,930 5,180 – 5,580 4,750 – 5,150 3,490 – 3,890 4,400 – 4,800 4,160 – 4,560 5,460 – 5,860
B 5,680 – 6,080 4,330 – 4,730 3,970 – 4,370 2,980 – 3,380 3,900 – 4,300 3,320 - 3,720 4,750 – 5,150
C 4,840 – 5,240 3,490 – 3,890 3,190 – 3,590 2,470 – 2,870 3,400 – 3,800 2,300 – 2,700 4,030 – 4,430
D 3,990 – 4,390 2,880 – 3,280 1,970 – 2,370
E 3,150 – 3,550 1,460 – 1,860
TYPE II
A 2,240 – 2,540 880 – 1,180
B 1,220 – 1,520
TYPE I
A 870 – 1,170
9 10 11 12 13 14 15 16 17
TYPE OF CONDOMINIUM HOTEL MOTEL/INN THEATER HOSPITAL SCHOOL BUILDING INDUSTRIAL RECREATION COTTAGE
GYMNASIUM MULTI PURPOSE BUILDING Bowling Lanes
BUILDING COLISEUM Factory
BUILDING Pelota Court
CONVENTION Warehouse (covered)
HALL Storage Cockpit Arena
Rice Mill, Saw Basketball
Mill Court
Shop
TYPE V
A 10,730 – 11,230 10,320 – 10,820 8,960 – 9,460 11,670 – 12,170 8,960 – 9,460 10,150 – 10,650 8,290 – 8,790 7,610 – 8,110 6,090 – 6,590
B 10,030 – 10,530 9,640 -10,140 8,120 – 8,620 10,650 – 11,150 8,290 – 8,790 9,300 – 9,800 7440 – 7,940 6,830 – 7,330 5,580 – 6,080
C 9,150 – 9,650 8,800 – 9,300 7,270 – 7,770 9,640 – 10,140 7,440 – 7,940 8,460 – 8,960 6,600 – 7, 100 6,050 – 6,550 5,080 – 5,580
TYPE IV
A 8,380 – 8,780 8,050 – 8,450 6,700 – 7,100 8,730 – 9,130 6,700 – 7,100 7,880 – 8,280 5,850 – 6,250 5,370 – 5,770 4,670 – 5,070
B 7,500 – 7,900 7,210 – 7,610 5,850 – 6,250 7,710 – 8,110 5,850 – 6,250 6,940 – 7,440 5,180 – 5,580 4,750 – 5,150 3,990 – 4,390
TYPE III
A 6,870 – 7,270 5,180 – 5,580 6,190 – 6,590 4,330 – 4,730 3,970 – 4,370 3,490 – 3,890
B 6,020 – 6,420 4,330 – 4,730 5,350 – 5,750 3,830 – 4,230 3,500 – 3,900 2,980 – 3,380
C 5,180 – 5,580 3,490 – 3,890 4,500 – 4,900 3,150 – 3,550 2,330 – 2,730 2,470 – 2,870
D 3,830 – 4,230 2,640 – 3,040 2,410 – 2,810 1,800 – 2,200
E 2,980 – 3,380
TYPE II
A
B
TYPE I
18 19 20 21 22 23 24 25
TYPE OF SHED GAS REFILLING SWIMMING DRUG STORE FUNERAL PIGGERY POULTRY BARN
BUILDING Terminal Bay STATION POOL VARIETY PARLOR GREEN HOUSE
Car park (Refilling Station) BATHHOUSE STORE STABLE
Cottage (open) BAKERY
Pavilion
TYPE V
A 5,580 – 6,080 7,440 – 7,940 2,360 – 2,860 8,290 – 8,790 6,090 – 6,590
B 5,120 – 5,620 6,900 – 7,400 1,930 – 2,430 7,440 – 7,940 5,580 – 6,080
C 4,650 – 5,150 6,350 – 6,850 6,600 – 7,100 5,080 – 5,580
TYPE IV
A 4,280 – 4,680 5,850 – 6,250 5,850 – 6,250 4,400 – 4,900 4,420 – 4,820 4,050 – 4,450 3,680 – 4,080
B 3,660 – 4,060 5,350 – 5,750 5,180 – 5,580 3,990- 4,390 3,830 – 4,230 3,500 – 3,900 3,180 – 3,580
TYPE III
A 3,190 – 3,590 3,660 – 4,060 4,330- 4,730 3,490 – 3,890 3,320 – 3,720 3,030 – 3,430 2,750 – 3,150
B 2,800 – 3,200 3,150 – 3,550 3,830 – 4,230 2,980 – 3,380 2,810 – 3,210 2,560 – 2,960 2,320 - 2,720
C 2,250 – 2,650 2,640 – 3,040 3,150 – 3,550 2,470 – 2,870 2,300 – 2,700 2,100 – 2,500 1,990 – 2,290
D 1,630 – 2,030 2,640 – 3,040 1,800 – 2,200 1,630 – 2,030 1,460 – 1,860
E 1,160 – 1,560 1,160 – 1,560 1,030 – 1,430
TYPE II
A 950 – 1,090 950 – 1,250 840 – 1,140
B 780 – 920 860 – 1,040
TYPE I 650 - 850
KINDS OF BUILDING & OTHER CIVIL STRUCTURE
1) Single Family Dwelling - A detached building designed for or occupied exclusively by one family
2) Two Family Dwelling - A detached building designed for or occupied exclusively by two families living
independently
(Duplex) of each other with common center wall partition.
Multiple Dwelling - A building used as a house or residence of three or more families living independently
from one
another, each occupying one or more rooms as a single housekeeping unit.
Town House - One of a row of houses joined by common sidewalls.
Apartment - A building devided into apartments for five (5) or more families living independently of one
another
and having individual entrance door on the premises.
Apartelle - Is a serviced apartment complex that uses a hotel-style booking system.
Row House - A house having at least one side wall in common with a neighboring dwelling.
3) Boarding House - A house containg not more than 15 sleeping rooms where boarders are provided with
lodging and
where boarders are provided with lodging and meals for a fixed sum paid by the month or
week, in accordance with previous arrangement or contract.
Lodging House - A building having not more than 15 sleeping rooms where lodging only is provided for a fixed
compensation in a daily basis usually taken by trancsient person(s).
Convent - The building or buildings occupied by such a society; a monastery or nunnery.
Dormitory - A building, as at a college, containing a number of private or semiprivate rooms for residents,
usually along with common bathroom facilities and recreation areas.
4) Accessory Bldg. - A building subordinate to the main building on the same lot and used for purposes customarily
incidental to those of the main building, such as servant's quarter, garage, pump house,
laundry, and others.
Garage - A building or indoor area for parking or storing motor vehicles.
Quarters - Parts of a building, traditionally in a provate house, which contain the domestic offices and
staff accomodation.
Laundry House - A shop or room where group dirty clothes, linens and etc. are being washed by a washing
machines.
Guard House - A building used for housing military personnel on guard duty.
5) Super Markets, - A large building used as a market or store, especially a food store, operated in part on self-
service,
Shopping Centers cash-and-carry basis.
6) Restaurant (Close) - An establishment where meals are served to customers.
7) Restaurant (Open) - Is an open place where people pay to sit and eat meals that are cooked and served on the
premises.
8) Office Building - A building mainly used for operation of a business or profession.

Bank
Club House - A building or area used for social or recreational activities by occupants of an apartment
complex, institution, etc.
9) Condomimium - An apartment house, office building, or other multiple-unit complex, the units of which are
individually owned, each owner receiving a recordable deed to the individual unit purchased,
including the right to sell, mortgage, etc., that unit and sharing in joint ownership of any
common grounds, passageways, etc.
10) Hotel - A commercial establishment offering lodging to travelers and sometimes to permanent
residents, and often having restaurants, meeting rooms, stores, etc., that are available to the
general public.
11) Motel/Inn - A hotel providing travelers with lodging and free parking facilities, typically a roadside hotel
having rooms adjacent to an outside parking area or an urban hotel offering parking within the
building.
12) Theater - A movie or opera house.

Gymnasium, Coliseum - A building or room designed and equipped for indoor sports, exercise, or physical education.
Convention Hall - A large building that is designed for holding large conferences where individuals and group
gather to promote and share common interests.
13) Hospital - An institution in which sick or injured persons are given medical or surgical treatment.
14) School Building - - A building with classrooms where learning instructions are given, or a place for formal
education or training are given.
Multi-Purpose Building - A building or large room used for many different types of events or activities involving a lot of
people.
15) Industrial Building - A large reinforced concrete building with steel trusses and beams usually used for heavy
industrial
manufacturing of commercial products.
Factory - An enclosed or open structure providing shed to machinery for manufacturing industry.
Warehouse, Storage A building mainly used for deposit or storage of goods.
Rice Mill - Is an agricultural machine used to automate the process of removing the chaff (the outer
husks) of grains of rice.
Saw Mill & Lumber Shed - A structure providing shed to lumber and lumbering machinery
16) Recreational Building - A building used for recreational purposes.

Bowling Lanes - A building where the sport of bowling takes place.
Pelota Court - A variety of court sports played with a ball using one's hand, a racket, a wooden bat or a
basket against a wall (frontis or fronton) or, more traditionally, with two teams face to face
separated by a line on the ground or a net.
Cockpit Arena -
Basketball Court - A concreted area outside on which the game of basketball is played.
17) Cottage (Close) - A small, modest house at a lake, mountain resort, etc., owned or rented as a vacation home.
-
18) SHED - a large, strongly built structure, often open at the sides or end.
Terminal Bay - A big building where people wait to get onto planes, buses, or ships, or where goods are
loaded
Carpark - a parking lot.
Cottage (Open) - A simple house forming part of a farm, used by a worker.
Pavillion - A building in a park or garden that usually has open sides and is used for parties, concerts, or
other events.
19) Gas Refilling Station - A structure constructed for the operation of a gasoline business with installed pump machine,
(Refilling Area) manual or electronically operated for refilling.
20) Swimming Pool - a tank or large artificial basin, as of concrete, for filling with water for swimming.
BathHouse - a building for bathing, sometimes equipped with swimming pools, medical baths, etc.
21) Drug Store - A shop where medical prescriptions are made up and a wide variety of goods and sometimes
light meals are sold.
Variety Store - a retail store, as a five-and-ten, carrying a large variety of goods, especially low-priced articles.
Bakery - a place where baked goods are made.
22) Funeral Parlor - an establishment where the dead are prepared for burial or cremation, where the body may be
viewed, and where funeral services are sometimes held.
23) Piggery - a pigsty or pig breeder's establishment.
24) Poultry -
A building for domesticated fowl, especially those valued for their meat and eggs, as chickens,
turkeys, ducks, geese, and guinea fowl.
25) Barn - .a building for storing hay, grain, etc., and often for housing livestock.
Green House - a building, room, or area, usually chiefly of glass, in which the temperature is maintained within
a desired range, used for cultivating tender plants or growing plants out of season.
Stable - a building for the lodging and feeding of horses, cattle, etc.
TYPE OF BUILDINGS AND OTHER STRUCTURES
Building shall be classified according to its actual use and construction cha-
racterestics. The Unit Value established for each class together with a set of additional
factors shall constitute the market value.
Building shall be classified according to its structural characterestics, as follows:
TYPE V -
A. Foundation : Matting (with piles, tie beams)
Columns : SteelL/Reinforced Concrete
Beams : Pre-Stressed
Walls : Reinforced Concrete or
Reinforced Pre-Fabricated
Flooring : Reinforced Concrete
Roofing : Reinforced Concrete
B. Foundation : Reinforced Concrete

Columns : Reinforced Concrete
Beams : Reinforced Concrete
Walls : CHB with Finished both sides
Flooring : Reinforced Concrete
Roofing : Color Roof, Tegula Tiles
Trusses Steel
C. Foundation : Reinforced Concrete

Walls : CHB with Finished both sides
Flooring : Plain Concrete with color
Roofing : Pre-painted long span G.I.
Trusses : Steel
TYPE IV -
A. Foundation : Reinforced Concrete
Walls : CHB with Finished inside only
Flooring : Plain Concrete
Trusses : Steel

Beams : Wood (1st group)
Walls : CHB or Wood (1st grp)
Trusses : Steel
TYPE III -
A. Foundation : Reinforced Concrete
Posts : Wood (1st group)
Walls : CHB or Wood (1st grp)
Roofing : G.I. Corrogated
Trusses : Wood (1st group)

Posts : Wood (1st group)
Walls : Wood (V-Cut, S-Cut)
Flooring : T & G, 1st group Wood
Trusses : Wood (3rd Group or Coco)
C. Foundation : Reinforced Concrete

Posts : Wood (2nd group)
Beams : Wood (2nd group)
Flooring : 1st Flr. 1st Grp Wd, 2nd, 2nd Grp Wd.
Trusses : Wood (Coco lumber)
D. Foundation : Plain Concrete

Posts : Wood (3rd group)
Beams : Wood (3rd group)
Flooring : 2nd Gourp Wood
Trusses : Wood (Coco lumber)
E. Foundation : Plain Concrete

Posts : Wood (3rd group or Coco, etc)
Beams : Wood (Coco, Falcata, Gmelina)
Walls : Wood (Coco, Falcata, Gmelina)
Flooring : 3rd Gourp Wood
Trusses : Wood (Coco, Falcata, Gmelina)
TYPE II
A. Same as 'TYPE II E' but structural members are sub-standard
TYPE I - TEMPORARY MAKESHIFT STRUCTURES (Barongbarong)
Ordinary wood or light materials (e.i. bamboo, falcata, gmelina) structural

framings of floor, roof, and siding/partitions with nipa or cogon roofing and
sidings.
ECONOMIC LIFE OF BUILDING BY TYPE
TYPE V & IV 50 Years
TYPE III 40 Years
TYPE II 30 Years
TYPE I 20 Years
PERCENTAGE (%) GOOD DEPRECIATION TABLE
AGE/ 20 YRS. AVE. LIFE 25 YRS. AVE. LIFE 30 YRS. AVE. LIFE 40 YRS. AVE. LIFE 50 YRS. AVE. LIFE
YEARS REM LIFE % GOOD REM LIFE % GOOD REM LIFE % GOOD REM LIFE % GOOD REM LIFE % GOOD
0 20 100 25 100 30 100.00 40 100.00 50 100.00
1 19 95 24 96 29 96.67 39 97.50 49 98.00
2 18 90 23 92 28 93.33 38 95.00 48 96.00
3 17 85 22 88 27 90.00 37 92.50 47 94.00
4 16 80 21 84 26 86.67 36 90.00 46 92.00
5 15 75 20 80 25 83.33 35 87.50 45 90.00
6 14 70 19 76 24 80.00 34 85.00 44 88.00
7 13 65 18 72 23 76.67 33 82.50 43 86.00
8 12 60 17 68 22 73.33 32 80.00 42 84.00
9 11 55 16 64 21 70.00 31 77.50 41 82.00
10 10 50 15 60 20 66.67 30 75.00 40 80.00
11 9 45 14 56 19 63.33 29 72.50 39 78.00
12 8 40 13 52 18 60.00 28 70.00 38 76.00
13 7 35 12 48 17 56.67 27 67.50 37 74.00
14 6 30 11 44 16 53.33 26 65.00 36 72.00
15 5 25 10 40 15 50.00 25 62.50 35 70.00
16 4 20 9 36 14 46.67 24 60.00 34 68.00
17 3 15 8 32 13 43.33 23 57.50 33 66.00
18 2 10 7 28 12 40.00 22 55.00 32 64.00
19 1 5 6 24 11 36.67 21 52.50 31 62.00
20 0 0 5 20 10 33.33 20 50.00 30 60.00
21 4 16 9 30.00 19 47.50 29 58.00
22 3 12 8 26.67 18 45.00 28 56.00
23 2 8 7 23.33 17 42.50 27 54.00
24 1 4 6 20.00 16 40.00 26 52.00
25 0 0 5 16.67 15 37.50 25 50.00
26 4 13.33 14 35.00 24 48.00
27 3 10.00 13 32.50 23 46.00
28 2 6.67 12 30.00 22 44.00
29 1 3.33 11 27.50 21 42.00
30 0 0.00 10 25.00 20 40.00
31 9 22.50 19 38.00
32 8 20.00 18 36.00
33 7 17.50 17 34.00
34 6 15.00 16 32.00
35 5 12.50 15 30.00
36 4 10.00 14 28.00
37 3 7.50 13 26.00
38 2 5.00 12 24.00
39 1 2.50 11 22.00
40 0 0.00 10 20.00
PERCENTAGE (%) GOOD DEPRECIATION TABLE
AGE/ 20 YRS. AVE. LIFE 25 YRS. AVE. LIFE 30 YRS. AVE. LIFE 40 YRS. AVE. LIFE 50 YRS. AVE. LIFE
YEARS REM LIFE % GOOD REM LIFE % GOOD REM LIFE % GOOD REM LIFE % GOOD REM LIFE % GOOD
41 9 18.00
42 8 16.00
43 7 14.00
44 6 12.00
45 5 10.00
46 4 8.00
47 3 6.00
48 2 4.00
49 1 2.00
50 0 0.00
Note:
The remaining value of all kinds of taxable buildings & other civil structures shall be fixed at not less than 30 %
of such replacement or reproduction cost for so long as the building/structure still standing regardless of its
exhausted economic life (RESIDUAL VALUE).
Computation of Remaining Economic Life (REL):
Given: YEAR CONSTRUCTED = 2015

TYPE OF BUILDING = V
Where: EL ECONOMIC LIFE = 50
N NO. OF YEAR BUILDING IS USE = 2
EL-N
REL = x 100%
EL
50-2
REL = x 100%
50
REL = 96%
BUILDING CONSTRUCTION COMPONENTS AND ITS
EQUIVALENT PERCENTAGE IN COMPLETION
A. ROOFING: 34%
a.) TRUSSES (STEEL / WOODEN)
b.) BEAM (STEEL / RC / WOODEN)
c.) GI / NIPA, ETC.
B. WALLING: 28%
a.) CHB (ROUGH)
b.) WOODEN
c.) GI SHEETS, DRUMS, ETC.
d.) COLUMN, POST
C. FLOORING: 24%
a.) CONCRETE (ROUGH / SMOOTH)
b.) WOODEN
c.) BACKFILL
d.) STEEL PLATE
D. DOORS (Installation only of fre-fabricated door): 1%

a.) DOOR JAM
b.) OTHERS
E. WINDOWS (Installation only of pre-fab windows): 3%

a.) JALOUSIES
b.) FRENCH
c.) STEEL CASEMENT
d.) GRILLS
e.) WINDOW JAM
f.) OTHERS
F. CEILING : 3%
G. PARTITIONS 2%
H. ELECTRICAL / PLUMBING 2%
I. PAINTING 3%
100%
SCHEDULE OF DEPRECIATION
AND
UNIT COST
FOR
EXTRA ITEMS
IN
BUILDING CONSTRUCTION
UNIT IN-PLACE COST SCHEDULE OF BUILDING ITEMS
(Source: Prov'l Assessor's 2011 Sched. for 2012 - 2014)
I - Foundation :
A. Plain concrete foundation PhP 2,119.00 /cu.m.
B. Reinforced concrete foundation 5,605.00 /cu.m.
II - Columns , Beams and post:
A. Column and Beam
1 Reinforced concrete PhP 5,605.00 /cu.m.
B. Wood Post, per board foot
1 Molave or any lumber classified as 1st group wood PhP 39.00 /bd.f.
2 Guijo or any lumber classified as 2nd group wood 30.00 /bd.f.
3 Tanguile or any lumber classified as 3rd group wood 23.00 /bd.f.
C. G.I. Pipe Post, per linear foot
1 Where 2" dia. G.I. Pipe are used PhP 65.00 /ln.ft.
2 Where 2 & 1/2" dia. G.I. Pipe are used 90.00 /ln.ft.
3 Where 3" dia. G.I. Pipe are used 111.00 /ln.ft.
4 Where 4" dia. G.I. Pipe are used 153.00 /ln.ft.
III - EXTERIOR WALLS, per square meter:
A. Reinforced concrete, poured Class A, in a wall of 8" thick:
1 Where 3/8" dia. Reiforced steel bars are used PhP 734.00 /sq.m.
2 Where 1/2" dia. Reiforced steel bars are used 848.00 /sq.m.
4 Where 3/4" dia. Reiforced steel bars are used 1,231.00 /sq.m.
B. Reinforced concrete, poured Class B, in a wall of 8" thick:
C. Reinforced concrete, poured Class C, in a wall of 8" thick:
D. Reinforced concrete, poured Class A, in a wall of 6" thick:
D.a) Reinforced concrete, poured Class B, in a wall of 6" thick:
D.b) Reinforced concrete, poured Class C, in a wall of 6" thick:
1 Where 3/8 '' dia. Rienforced steel bars are used PhP 647.00 /sq.m.
2 Where 1/2 '' dia. Rienforced steel bars are used 761.00 /sq.m.
4 Where 3/4 '' dia rienforced steel bars are used 11,040.00 /sq.m.
E. Reinforced concrete, poured Class A, in a wall of 4" thick:
1 Where 1/4 '' dia. Rienfoced steel bars are used PhP 640.00 /sq.m.
2 Where 3/8 '' dia. Rienfoced steel bars are used 711.00 /sq.m.
3 Where 1/2 '' dia Rienforced steel bars are used 825.00 /sq.m.
E.a) Reinforced concrete, poured Class B, in a wall of 4" thick:
1 Where 1/4 '' dia rienforced steel bars are used PhP 590.00 /sq.m.
E.b) Reinforced concrete, poured Class C, in a wall of 4" thick:
1 Where 1/2 '' dia . Rienforced steel bars are used PhP 565.00 /sq.m.
3 Where 1/2 '' dia . Rienforced steel bars are used 751.00 /sq.m.
F. Concrete Hollow Block, reinforced with steel bars:

1 CHB -6", reinforced with 3/8" dia. s / bar PhP 483.00 /sq.m.
2 CHB -6", reinforced with 1/2" dia. s / bar 586.00 /sq.m.
3 CHB -6", reinforced with 5/8" dia. s / bar 719.00 /sq.m.
4 CHB -4", reinforced with 1/4" dia s / bar 372.00 /sq.m.
5 CHB -4", reinforced with 3/8 dia s / bar 435.00 /sq.m.
6 CHB -4", reinforced with 1/2" dia s / bar 538.00 /sq.m.
G. Concrete Hollow Block, reinforced with bamboo split:
1 Concrete Hollow Block 6" thick PhP 352.00 /sq.m.

2 Concrete Hollow Block 4" thick 304.00 /sq.m.
H. Exterior Wall with wooden sidings :
1 Narra siding on 2nd group wood framework PhP 633.00 /sq.m.

nd
2 Lawaan siding on 2 group framework 468.00 /sq.m.
3 Lawaan siding on 3rd group framework 400.00 /sq.m.
4 Talisayan board siding on 3rd group framework 248.00 /sq.m.
rd
5 Acasia siding on 3 wood framewoerk 400.00 /sq.m.
I. Asbestos siding on wooden framework :

n rd
1 Asbestos siding on 2 d & 3 group frame PhP 426.00 /sq.m.
2 Asbestos decorative sun baffles on 3rd group frame 523.00 /sq.m.
J. Oil Tempered Lawanit siding :
nd
1 1/4 thick on 2 group wood frame PhP 411.00 /sq.m.
2 3/16 thick on 3rd group frame 326.00 /sq.m.
K. Galvanized Iron G.I. sheet siding :
1 Corrugated G.I sheet # 26 on steel bridging PhP 399.00 /sq.m.

with 1/4" thick x 1 1/2" x 1 1/2" x 20" angular bar
2 Corrugated G.I sheet # 26 on steel bridging 466.00 /sq.m.
with 1/4" thick x 2" x 2" x 20" angular bar
3 Corrugated G.I sheet siding gauge # 26 on 2nd group 251.00 /sq.m.
wood framework
4 Corrugated G.I sheet siding gauge # 26 on 3rd group 228.00 /sq.m.
wood framework
rd
5 Corrugated G.I sheet siding gauge # 31 on 3 group 176.00 /sq.m.
wood framework
L. Slavage Gasoline and Aspalt drum siding :

rd
1 Salvage gasoline drum on 3 group lumber PhP 213.00 /sq.m.
rd
2 Salvage aspalt drum on 3 group lumber 158.00 /sq.m.
M. Decorative Concrete Hollow Blocks siding :
1 Reinforced DCHB with reinforced 1/2" dia. s / bar PhP 542.00 /sq.m.
2 Reinforced DCHB with reinforced 3/8" dia. s / bar 439.00 /sq.m.
3 Reinforced DCHB with split bamboo reinforcement 310.00 /sq.m.
4 DCHB without reinforcement 295.00 /sq.m.
N. Clay (Bulua) Bricks:
1 Size of clay bricks 2" x 5" x 10" in a wall of 5" thick, PhP 659.00 /sq.m.
smooth surface
2 Size of clay bricks 2" x 4" x 10" in a wall of 4" thick, 551.00 /sq.m.
smooth surface
3 For oven construction, size of clay bricks 2" x 4" x 8" 540.00 /sq.m.
in a wall of 4" thick , rough surface
O. Exterior Wall Finish :
1 Adobe stones finish ( bricks ) PhP 419.00 /sq.m.
2 Adobe stones crushed plaster finish 435.00 /sq.m.
3 Atogan stone sliced 279.00 /sq.m.
4 Local pebble washout 234.00 /sq.m.
5 Cebu or Manila white pebble washout 349.00 /sq.m.
6 Marble slab finish 1,086.00 /sq. m.
1,195.00 /sq.m.
7 Crushed clear or colored glass 351.00 /sq.m.
Exterior Wall Finish Continued . . . .
Exterior Wall Finish Continued . . . .
8 Pasya tile finish 3" x 8" 882.00 /sq.m.
9 Bulua clay bricks, 1" x 3" x 8" smooth surface 233.00 /sq.m.
11 Bulua clay bricks, 3/4" x 3" x 7" smooth surface 425.00 /sq.m.
15 Sun blast cement plaster finish 299.00 /sq.m.
IV - Interior Wall , per square meter :
A. Reinforced concrete :
Please refer to the following schedule :
1 Exterior walls, Letter A to E - b, reinforced concrete,
where steel bars are used for reinforcement;

2 Exterior walls, Letter F for concrete hollow block,
where split bamboo are used for reinforcement;
3 Exterior walls, letter G, for concrete hollow block,
where steel bars are used for reinforcement;
4 Exterior walls, letter M, for decorative hollow blocks.
B. Wood Frame Inteior Walls :

nd rd
1 Doubled wall, Narra plywood on 2 & 3 group
wood frame PhP 506.00 /sq.m.
nd rd
2 Doubled wall, DAO plywood on 2 & 73 group
wood frame 506.00 /sq.m.
rd
3 Double wall, Narra and ordinary on 3 group
4 Double wall, DAO and ordinary 1/4 plywood on
3rd group wood frame 506.00 /sq.m.
5 Single wall, Narra plywood on 3rd group
rd
6 Single wall, DAO plywood on 3 group
7 Single wall, ordinary plywood 1/4" thick
on 3rd group wood frame 220.00 /sq.m.
8 Single wall, ordinary plywood 1/4" thick
rd
on 3 group wood frame 199.00 /sq.m.
Wood Frame Inteior Walls Continued . . . . .
Wood Frame Inteior Walls Continued . . . . .
9 Double wall, ordinary plywood 1/4" thick
rd
B. Wood Frame Inteior Walls continued. . . . . .
10 Double wall, ordinary plywood 3/16" thick
rd
11 Single wall, V - cut or S - cut Lawaan
rd
12 Double wall,Tiarra plywood 3/16" thick
13 Double wall, Tiarra and ordinary plywood 3/16" thick
14 Single wall, Tiarra plywood 3/16"
nd
15 Formica wall, on 2 group wood frame 571.00 /sq.m.
16 Perforated, diamond stucco,morocco or
weave lawanit 1/4" thick 243.00 /sq.m.
17 Single wall, ordinary Lawanit 3/16" thick

rd
18 Double wall, ordinary Lawanit 3/16" thick
19 Single wall, ordinary Lawanit 1/4" thick
20 Double wall, ordinary Lawanit 1/4" thick
rd
C. Interior wall finish, per square meter :

1 Mosaic tiles ( glazed ) PhP 637.00 /sq.m.
2 Unglazed colored mosaic tiles 553.00 /sq.m.
3 Atogan rubbled stones 279.00 /sq.m.
4 Italian gemstone finish 619.00 /sq.m.
5 Italian pebbles washout 476.00 /sq.m.
6 For additional wall finish, please refer to
Exterior Wall Finish under item III - O
V - FLOORING , per square meter :
A. Reinforced concrete, per square meter :

Please refer to the computation of Unit - in -
Place Cost schedule of Exterior Walls III A to Eb 3
B. Steel Plate Flooring per square meter :
1 1/16" thick on 1/8" x 1" angular steel PhP 529.00 /sq. m

2 1/8" thick on 1/8" x 1" angular steel 725.00 /sq. m.
3 3/16 '' thick on 3/8 '' x1 1/2 '' angular steel 1,445.00 /sq. m.
4 1/4 '' thick on 3/8 '' x 1 1/2 '' angular steel 1,636.00 /sq. m.
C. Plain concrete, per square meter:
1 Plain concrete cement 2" thick PhP 151.00 /sq.m.

2 Plain concrete cement 4" thick 254.00 /sq.m.
3 Plain concrete cement 6" thick 366.00 /sq.m.
D. Wooden Flooring, per square meter ;
FRAMEWORK
Group Floor
Wood Joist Stringer
1 Molave, Balayong or 1st group 1st 2" x 4" 2" x 6" 477.00 /sq.m.
st
2 Molave, Balayong or 1st group 1 2" x 6" 2" x 8" 725.00 /sq.m.
nd
3 Tanguile, T & G 5/8" x 5" 2 2" x 6" 2" x 8" 534.00 /sq.m.
4 Tanguile, T & G 3/4" x 3.5" 3rd 2" x 6" 2" x 8" 490.00 /sq.m.
5 Tanguile, T & G 3/4" x 5" 2nd 2" x 4" 2" x 6" 416.00 /sq.m.
nd
6 Tanguile, T & G 3/4" x 3.5" 2 2" x 4" 2" x 6" 462.00 /sq.m.
rd
7 Tanguile, T & G 5/8" x 5" 3 2" x 4" 2" x 6" 358.00 /sq.m.
FRAMEWORK Continued . . . . .
8 Tanguile, T & G 3/4" x 3.5" 3rd 2" x 8" 2" x 6" 402.00 /sq.m.
9 Bamboo splits flooring 3rd 2" x 3" 2" x 4" 179.00 /sq.m.
E. Floor finish, per square meter :
1 Colored Tile Cement PhP 322.00 /sq.m.

2 Marbolized Granolithic 661.00 /sq.m.
3 VinyTile or aspalt tile 1,126.00 /sq.m.
4 Tile Wood Finish :
a.) Tile wood finish, tanguile 12" 277.00 /sq.m.
b.) Tile wood finish, malugay 12" 449.00 /sq.m.
c.) Tile wood finish,molave, balayong and narra 538.00 /sq.m.
5 Local Pebble Finish :
a.) Where local pebbles, black or red are used 234.00 /sq.m.
b.) Where white or cream colored pebbles are used 492.00 /sq.m.
6 Splashing Tiles 737.00 /sq.m.
VI - ROOFING , PER SQUARE METER :
A. Reinforced concrete roof deck or media agua, per square meter;

Please refer to Exterior Walla A to E-b.
B. Corrugated GI sheets, per square meter:
1 Gauge # 26,on1/4''x3''angular steel truss and beams PhP 823.00 /sq.m.

2 Gauge # 26, on 1/4" x 2.5" angular steel truss with
open weave round steel bar purlins 678.00 /sq.m.
3 Gauge#26,on open weave truss and purlins of local
GI pipes 692.00 /sq.m.
4 Gauge # 26" on 1st group frame in a 2- panel truss 748.00 /sq.m.
5 Gauge # 26" on 2nd group frame in a 2- panel truss 671.00 /sq.m.
rd
6 Gauge # 26" on 3 group frame in a 2- panel truss 601.00 /sq.m.
s
7 Gauge # 26" on 1 t group frame in a 3- panel truss 855.00 /sq.m.
8 Gauge # 26" on 2nd group frame in a 3 - panel truss 755.00 /sq.m.
rd
9 Gauge # 26" on 3 group frame in a 3 - panel truss 659.00 /sq.m.
s
10 Gauge # 26" on 1 t group frame in a 4 - panel truss 1,016.00 /sq.m.
nd
11 Gauge # 26" on 2 group frame in a 4 panel truss 876.00 /sq.m.
ROOFING , PER SQUARE METER Continued . . . . .
12 Gauge # 26" on 3rd group frame in a 4 - panel truss 744.00 /sq.m.
13 Gauge # 31" on 3rd group frame in a 4 - panel truss 629.00 /sq.m.
rd
rd
C. Asbestos Corrugated sheet Roofing, per square meter :
1 Asbestos corrugated sheet, on angular steel

and Z - beams steel frame PhP 1,269.00 /sq.m.
2 Asbestos corrugated sheet, on angular steel
truss with open weave round steel bars purlins 1,102.00 /sq.m.
3 Asbestos corrugated sheet, on open weave truss
& purlins framework where local GI pipes are used 1,117.00 /sq.m.
4 Asbestos corrugated sheet, on a panel truss, where
1st group lumber are used 1,280.00 /sq.m.
5 Asbestos corrugated sheet, on a 3-panel truss, where
2nd group wood lumber are used 1,180.00 /sq.m.
where 3rd group lumber are used 1,084.00 /sq.m.
7 Asbestos corrugated sheet, on a 4-panel truss,

where 1st group lumber are used 1,493.00 /sq.m.
2nd group wood lumber are used 1,327.00 /sq.m.
where 3rd group lumber are used 1,198.00 /sq.m.
D. Reynolds Aluminum Roofing, per square meter:
1 Reynolds Aluminum sheet corrugated, #19 on angular

steel truss and 2-beams purlins PhP 1,144.00 /sq.m.
2 Reynolds aluminum sheet corrugated,on angular steel
truss with open weave round steel bars for purlins 1,000.00 /sq.m.
3 Reynolds Aluminum sheet corrugated, #19 on open
weave truss and purlins of local GI pipes 1,014.00 /sq.m.
4 Reynolds Aluminum sheet corrugated #19 on a
2-panel truss, where 1st group lumber are used 1,069.00 /sq.m.
2-panel truss, where 2nd group lumber are used 992.00 /sq.m.
Reynolds Aluminum Roofing, per square meter Continued . . . .
2-panel truss, where 3rd group lumber are used 921.00 /sq.m.
3-panel truss, where 2nd group lumber are used 1,077.00 /sq.m.
3-panel truss, where 3rd group lumber are used 981.00 /sq.m.
4-panel truss, where 2nd group lumber are used 1,201.00 /sq.m.
4-panel truss, where 3rd group lumber are used 1,066.00 /sq.m.
E. Nipa Shingles, per square meter 187.00 /sq.m.
VII - CEILING ,PER SQUARE METER :
1 Accoustic board PhP 828.00 /sq.m.

2 Perforated diamond , weave morocco lawanit bd 1/4 '' thick 268.00 /sq.m.
3 Ordinary lawanit board 1/4 '' thick 230.00 /sq.m.

7 Tanguile board T& G 348.00 /sq.m.
VIII - PLUMBING , PER SQUARE METER :
A. Tiling , Wainscoating and Principal Pipe Lines for Bath & Toilet
1. Good quality colored Japanese glazed tile 4 1/4'' square meter 923.00 /sq.m.
2. Average quality white Japanese glazed tiles 4 1/4'' square meter 814.00 /sq.m.
3. Good quality Phil. Colored glazed tiles 4 1/4 '' square meter 868.00 /sq.m.
4. Average quality Phil. White glazed tiles 41/4 square meters 758.00 /sq.m.
5. Good guality unglazed Phil. Mosaic colored tiles 12 '' sq.m. 702.00 /sq.m.
6. Average quality unglazed Phil. White tiles 4 1/4 '' square meters 839.00 /sq.m.
7. Low quality Phil. Unglazed white tiles 6'' square meter 323.00 /sq.m.
B. Installed Cost of Toilet Bowls , per unit :
1. Good quality American standard colored bowl with water flush tank 6,317.00 /sq.m.
2. Average quality American standard white bowl with water flush tank 5,763.00 /sq.m.
3. Good quality Japanese colored bowl with water flush tank 5,529.00 /sq.m.
4.Average quality Japanese white bowl with water flush tank 5,266.00 /sq.m.
5. Good quality Phil. Standard colored with water flush tank 5,266.00 /sq.m.
6. Average quality Phil. Standard white bowl with water flush tank 5,002.00 /sq.m.
7. Fair quality medium size white Phil. Standard bowl with water
flush tank 4,212.00 /sq.m.
8.Average quality ,small size white Phil. Standard bowl without
water flush tank , Bulton type 630.00 /sq.m.
9.Fair quality NACIDA toilet bowl without water flush tank ,
white or colored 526.00 /sq.m.
10.Poor quality local water scaled bowl water poured sitting type 315.00 /sq.m.
11. Poor quality local water scaled bowl water poured squatting type 211.00 /sq.m.
C. Installed Cost of Lavatory , per unit :

1.Good quality , American colored lav. big size with two faucets PhP 3,579.00 /sq.m.
2. Average quality , American white lav. big size with two faucets 3,317.00 /sq.m.
3. Good quality , Japanese colored lav. big size with two faucets 3,290.00 /sq.m.
4. Average quality , Japanese white lav. big size with two faucet 3,237.00 /sq.m.
5. Good quality , phil. Colored lavatory bis size with two faucets 3,237.00 /sq.m.
6. Average quality ,phil. White lavatory big size with teo faucets 31,589.00 /sq.m.
7. Fair quality ,phil. White lavatory big size with two faucets 2,916.00 /sq.m.
D. Installed Cost of Urinal , per unit :

1. Good qlty, phil. White urinal w/ flush water container, for fmale 3,302.00 /sq.m.
2. Ave. qlty ,Phil. White urinal with flush water container, for male 3,302.00 /sq.m.
E. Installed Cost of Kitchen Lavatory , per unit :

1. Good quality , stainless Kitchen lavatory double compartment
with faucets PhP 6,535.00 /sq.m.
2.Good quality , stainless Kitchen lavatory single compartment
with faucets 4,298.00 /sq.m.
3. Average quality ,enamel Kitchen lavatory :

a) 1 unit 18'' x 30 '' PhP 1,053.00 /sq.m.
b) 1 unit 16 '' x 24 '' 790.00 /sq.m.
c) 1unit 14 '' x 20 '' 526.00 /sq.m.
F. Installed Cost of Principal Soil Piping ,per length :
1.Where 4 '' dia . 5 '' soil pipe are used PhP 492.00 /sq.m.
2.Where 2'' dia 5 '' soil pipe are used 361.00 /sq.m.
3.Addthe cost of the following soil pipe connections :
a) Wye , 4 ''x 4'' diameter PhP 143.00 /sq.m.
B) Tee, 4''x 4'' diameter 143.00 /sq.m.
c)Elbow, 4'' x 4 '' diameter 143.00 /sq.m.
d) Cleancut , 4 '' diameter 125.00 /sq.m.
e) P-trap ,4 '' diameter 334.00 /sq.m.
f) Wye, 4'' x 2 '' diameter 120.00 /sq.m.
g) Tee, 4''x 2'' diameter 120.00 /sq.m.
h) Elbow , 4'' x 2'' diameter 120.00 /sq.m.
i) Cleancut , 2 '' diameter 72.00 /sq.m.
j) P-trap , 2'' diameter 167.00 /sq.m.
k) Wye , 2'' x 2 '' diameter 95.00 /sq.m.
l) Tee, 2'' x 2'' diameter 95.00 /sq.m.
m) Elbow , 2''x 2'' diameter 95.00 /sq.m.
4.Cost per length of GI water pipe 20 ft. or 6.10 meter length :
a)1/2' diameter PhP 263.00 /sq.m.
b)3/4' diameter 382.00 /sq.m.
c) 1 '' diameter 573.00 /sq.m.
d) 1 1/2'' diameter 861.00 /sq.m.
e) 2 '' diameter 1,096.00 /sq.m.
f)21/2'' diameter 1,550.00 /sq.m.
g)3''diameter 1,891.00 /sq.m.
h) 4 ''diameter 2,622.00 /sq.m.
IX - ELECTRICAL, PER OUTLET :

1.Good quality fixture , in Bx wiring and conduit pipe PhP 996.00

2.Average quality fixture , in Bx and open writing in conduit pipe
and metel moulding 872.00
3. Fair quality fixture ,in open writing & in wood moulding 933.00
4.Poor quality fixture ,in open writing without moulding 559.00
X - MILL WORKS, PER SQUARE METER :
A. Doors:
1. Where aluminum sliding or swing door with 1/4 ''
thick clear glass panel are used PhP 7,415.00 /sq.m.
2. Where accordion steel door with 3/16 '' x1 ''
flat bars are used 1,438.00 /sq.m.
3. Where accordion steel door with 1/4 '' x1 ''
flat bars are used 1,607.00 /sq.m.
4.Accordion steel plate door where No. 18 steel
plate are used 2,354.00 /sq.m.
5.Accordion steel plate door where No. 20 steel
plate are used 2,125.00 /sq.m.
6. Steel plate door where No. 18 steel plate and
angular steel frame of 1/8 '' x 1 '' are used 1,848.00 /sq.m.
7.Steel plate door , where No. 18 steel plate and
8. Steel plate door , where No. 16 steel plate and
angular steel frame of 3/16 '' x 1 ''are used 2,470.00 /sq.m.
9.Steel plate door , where No. 16'' steel plate and
GI pipe frame of 1 '' dia are used 2,297.00 /sq.m.
GI pipe frame of 1 1/4 '' dia are used 2,412.00 /sq.m.
12.Steel plate door , where No. 16 steel plate and
GI pipe frame of 1 1/2 '' dia are used 2,775.00 /sq.m.
13. Folding steel plate door , where agular steel
frame of 1/16 '' x 1 '' are used 4,136.00 /sq.m.
14. Narra or Yacal door frame with 1/4 '' thick clear glass panel 2,063.00 /sq.m.
15. Narra or Yacal door frame 1/2 '' Narra panel
and 1/2 '' clear glass panel 1/4 '' thick 1,500.00 /sq.m.
16. Narra or Yacal door frame with Narra panel 943.00 /sq.m.
17. Narra or Yacal door frame with Narra or Da-o

double flush plywood 1/4 '' thick 924.00 /sq.m.
18. Narra or Yacal door frame , double flush with
Narra or Da-o and Ordinary 1/4 '' thick plywood 823.00 /sq.m.
19. Tanguile door frame with 1/2 '' clear glass 1/8 '' thick
and 1/2 '' tanguile panel 771.00 /sq.m.
20.Tanguile door frame with 1/2 '' clear glass 1/8 '' thick
and 1/2 '' double flush ordinary 1/4 '' plywood 748.00 /sq.m.
21. Tanguile door frame with tanguile panel 502.00 /sq.m.
22. Tanguile door frame with double flush 1/4 '' thick
ordinary plywood 454.00 /sq.m.
23. Tanguile door frame with single flush 1/4 '' thick
24. Tanguile door frame with double flush 3/16 '' thick
25. Tanguile door frame with single flush 3/16 '' thick
26. Tanguile door frame with plain GI steel gauge # 31 238.00 /sq.m.
27. Tanguile door frame with plain GI steel gauge # 26 297.00 /sq.m.
B. Windows:
1. Steel window jumb and slutter 1/8 '' x 3'3'' with clear glass
plate 1/8 '' thick PhP 2,087.00 /sq.m.
2. Glass 1/4 '' thick display window w/ aluminum frame 3,064.00 /sq.m.
3. Glass 1/8 '' thick display window w/ aluminum frame 2,393.00 /sq.m.
4. Glass 1/4 '' thick display window w/ wooden frame 2,621.00 /sq.m.
5. Glass 1/8 '' thick display window w/ wooden frame 1,950.00 /sq.m.
6. Glass jalousies with aluminum frame and Mechanical device : /sq.m.
ALUMINUM JALOUSIES FRAME
A. Single Control :
No. of Blade Height Cost per set
4 14- 7/8 '' PhP 125.00
5 18- 3/8 '' 149.00
6 21- 7/ 8'' 185.00
7 25 - 3/8 '' 200.00
8 28 - 7/8 '' 224.00
9 32 - 3/8 '' 249.00
10 35 - 7/8 '' 272.00
11 39 - 3/8 '' 296.00
12 42 -7/8'' 325.00
13 46 - 3/8 '' 373.00
ALUMINUM JALOUSIES FRAME Continued . . . .

B. Double Control :
No. of Blades Height Cost per set
14 49 - 7/8 '' PhP 396.00
15 52 - 3/8 '' 420.00
16 56 - 7/8 '' 449.00
17 60 - 3/8 '' 473.00
18 63 - 7/8 '' 497.00
19 67 - 3/8 '' 520.00
20 70 - 7/8 '' 545.00
21 74 - 3/8 '' 573.00
22 77 - 7/8'' 597.00
23 81 - 3/8 '' 623.00
24 84 - 7/8 '' 645.00
25 88 - 3/8 '' 669.00
26 91 - 7/8 '' 697.00
INDUSTRIAL GLASS SLATS
Width of Window Cost / Slats Window of windowCost / Slat

16 '' 16.00 30'' PhP 42.00
18 '' 17.00 32 '' 44.00
20 '' 19.00 34 '' 47.00
22 '' 21.00 36 '' 52.00
24 '' 22.00 38 '' 53.00
26 '' 24.00 40 '' 54.00
28 '' 26.00 42 '' 57.00
HORIZONTAL STEEL BAR
Width of Window Cost / Slats Window of Window Cost / Slats

16'' 7.00 30 '' PhP 19.00
18 '' 8.00 32 '' 20.00
20 '' 9.00 34 '' 22.00
22 '' 9.00 36 '' 23.00
24 '' 10.00 38 '' 24.00
26 '' 12.00 40 '' 25.00
28 '' 13.00 42 '' 28.00
HORIZONTAL STEEL BAR Continued . . . .

7. Glass jalousies with aluminum frame and mechanical device,
per square meter PhP 938.00

8. Glass jalousies with aluminum frame horizontal steel bars
attached and mechanical device , per sq. m. 1,291.00
9.Aluminum frame jalousies with wood slats and mechanical
device per square meter 1,257.00
10.Narra or Yacal window shutter with 1/8 '' thick glass plate on
1st group wood jambs 1,123.00
11.Tanguile frame shutter with 1/8 '' thick glass plates on 3rd
group wood frame window jambs 937.00
12. Tanguile frame jalousies with tanguile on 3rd group wood
frame jambs 616.00
13.Lawaan frame shutter with V -Cut or S -Cut panel on 3rd
group wood frame window jambs 553.00
14.Lawaan frame shutter with ordinary 1/4 '' thick plywood or
lawanit single flush panel on 3rd group wood frame jambs 437.00
15.Lawaan frame shutter with ordinary 3/16 '' thick playwood or
lawanit single panel on 3rd group wood frame jambs 290.00
C. RAILS, PER SQUARE METER :

1.Where 3/4 '' dia horizontal GI pipe and 3/8 '' dia vertical
steel bars are used PhP 928.00 /sq.m.
2.Where 1 '' dia horizontal GI pipe and 1/2 '' dia. Vertical
steel bars are used 1,148.00 /sq.m.
3.Where 11/2 '' dia horizontal Gipipe and 1/2 '' dia. Vertical
steel bars are used 1,436.00 /sq.m.
4.Where 2 '' dia horizontal GI pipe and 1/2 '' dia. Vertical
steel bars used 1,895.00 /sq.m.
5.Iron rails for stairs :
a) Where 1/2 '' dia round steel bars are used 1,263.00 /sq.m.
b) Where 1/2 '' dia round steel bars are used 1,320.00 /sq.m.
6.Where aluminum alloyed handrails and aluminum brass
vertical rails are used 2,757.00 /sq.m.
7.Where wooden handrails with steel vertical rails are used 729.00 /sq.m.
8.Where 1st goup wood handrail and vertical rail are used 551.00 /sq.m.
9.Where aluminum alloyed handrails with 1st class wood and
aluminum vertical rails are used 1,724.00 /sq.m.
10.Where wooden hand and vertical rails of 2nd goup lumber
2 ''x 6'' and 2'' x 2 '' are used 351.00 /sq.m.
RAILS, PER SQUARE METER Continued . . . .
11.Where wooden hand and vertical rails of 3rd roup lumber
2 ''x 6'' and 2'' x 2 '' are used 261.00 /sq.m.
12.Where wooden hand and vertical rails of 3rd grouplumber
2 ''x4 ''and 1 '' x 2 '' are used 100.00 /sq.m.
D. GRILLS , PER SQUARE METER :

1.Where window iron grills 3/8 '' dia .steel rods are used PhP 680.00 /sq.m.
2.Where window iron grills 1/2 '' dia steel rods are used 851.00 /sq.m.
3.Where window iron grills 5/8 '' dia. Steel rods are used 1,139.00 /sq.m.
4.Where window iron grills 3/4 '' dia steel rods are used 1,579.00 /sq.m.
5.Where window iron grills 1 '' dia steel rods are used 1,664.00 /sq.m.
6.Where window iron grills 3/8 '' dia steel rods and
3/16 '' x3/4 '' flat bars are used 776.00 /sq.m.
7.Where window iron grills 1/2'' dia steel rods and
3/16 '' x 1 flat bars are used 1,291.00 /sq.m.
8.Where window wooden grills 1 ''x1 lawaan lumber are used 240.00 /sq.m.
9.Where window wooden grills 1 '' x2 lawaan lumber are used 275.00 /sq.m.
XI. STAIRS, PER SQUARE METER:
A. Reinforced concrete :
1.Where 1/2 '' dia . Steel bars are used for reinforcement PhP 1,062.00 /sq.m.
2.Where 5/8 '' dia steel bars are used for reinforcement 1,377.00 /sq.m.
3. Where 3/4 '' dia steel bars are used for reinforcement 1,984.00 /sq.m.
4. Where 1 ''dia. 1 & 1/8 '' and 3/8 '' dia steel bars are used for
reinforcement on an inslined flooring of a theater's balcony 5,157.00 /sq.m.
B.Stairs of Wooden Materials :

1.Where 1st group stringer 2 '' x 14 '' and tread 2 '' are used PhP 1,254.00 /sq.m.
2.Where 1st group stringer 2 ''x 14 '' and 3rd group tread
2 ''x 12 '' are used 961.00 /sq.m.
3.Where 2nd group stringer 2 '' x 14 '' & tread 2 '' x12 '' are used 981.00 /sq.m.
4. Where 2nd group stringer 2 ''x 14 '' and 3rd group tread
2 ''x 12 '' are used 857.00 /sq.m.
5. Where 3rd group stringer 2 '' x14 '' & tread 2 '' x12 '' are used 761.00 /sq.m.
6. Where 1st group stringer 2 ''x 12'' & tread 2 '' x10 '' are used 1,029.00 /sq.m.
7. Where 1st group stringer 2 ''x 12'' and 3rd group tread
2''x10'' are used 812.00 /sq.m.
8. Where 2nd group stringer 2 ''x 10 ''are used 826.00 /sq.m.
Stairs of Wooden Materials Continued . . . . .
9. Where 2nd group stringer 2 ''x12 '' and 3rd group tread
2 ''x 10 '' are used 723.00 /sq.m.
10. Where 3rd group stringer 2 '' x12'' & tread 2''x 10 ''are used 639.00 /sq.m.
11. Where 3rd group stringer 2 ''x 10 '' & tread 2 ''x 8 '' are used 459.00 /sq.m.
12. Where 3rd group stringer 2 ''x 8 '' & tread 2 ''x 6 '' are used 359.00 /sq.m.
A. Painting ,per square meter :

1.Good quality painting ,3 coating on a surface of 30 sq. meter PhP 80.00 /sq.m.
2. Fair quality painting , 2 coating on a surface of 30 sq. meter 57.00 /sq.m.
B.Varnishing , per square meter :

1. Good quality varnishing ,3 coating on a surface of 30 sq. mtr. PhP 176.00 /sq.m.
2. Fair quality varnishing, 2 coatings on a surface of 30 sq. mtr. 144.00 /sq.m.
3.Low quality varnishing ,2 coating on a surface of 30 sq. mtr. 116.00 /sq.m.
XIII - COST OF CEMENT PLASTER FINISH , PER SQUARE METER :
A. Where cement plaster finish is applied to concret hollow block PhP 75.00 /sq.m.
B.Where cement plaster finish is applied to reinforced concrete
columns, beams & walls 54.00 /sq.m.
NOTE: Unit values reflected herein are based on prevailing cost of

building materials and labor in the locality in 2010 and on
opinions of engineers and constractors.
ADDITIONAL SCHEDULE FOR OTHER CIVIL STRUCTURES
(2009 Sched x 1.05 Factor for 2012)
I. CHB FENCE (Reinfored) 4" CHB 6" CHB
a) Without finish (rough) PhP 382.20 /sq.m. 408.954 /sq.m.

b) Plain finished 285.65 /sq.m. 305.6455 /sq.m.
c) Plain and painted 317.4 /sq.m. 339.618 /sq.m.
d) With pebble finished and
other similar finish 444.35 /sq.m. 475.4545 /sq.m.
e) With Mangima stone finish 468.15 /sq.m. 500.9205 /sq.m.
Note: For commercial & industrial CHB fences, add 20% to the unit base values.
With:
f) Angular bars PhP 634.80 /sq.m.
g) Interlink wire w/ G.I. pipe 376.00 /sq.m.
h) Barbed wire w/ G.I. pipe 233.35 /sq.m.
I) Barbed wire on angular bars 408.45 /sq.m.
j) Wooden fence: 1st Group 227.00 /sq.m.
2nd Group 182.50 /sq.m.
k) Slabs/Miscuts 139.70 /sq.m.
l) Bamboo fence 139.70 /sq.m.
m) Steel plate (for Gate):
i) Gauge 14 1,555.30 /sq.m.
ii) Gauge 16 999.80 /sq.m.
iii) Gauge 18 888.75 /sq.m.
n) Concrete 2,119.00 /sq.m.
o) Reinforced Concrete 5,605.00 /sq.m.
II. SCHEDULE FOR CONC. ROADS WITH CURB & GUTTER
1) Concrete road, per kilometer (6% was added from 2008 Sched) :
C L A S S
THICKNESS A B C D
a) 10 inches PhP 6,083,588.00 5,734,379.00 2,229,775.00 5,385,170.00

b) 8 inches 4,866,874.00 4,587,503.00 4,447,820.00 4,308,136.00
c) 6 inches 3,650,153.00 3,440,627.00 3,335,865.00 3,231,102.00
d) 4 inches 2,433,435.00 2,311,763.00 2,223,910.00 2,154,068.00
2) Asphalt road, per kilometer: (6% was added from 2008 Sched)
C L A S S
THICKNESS A B C D
a) 10 inches PhP 3,345,973.00 2,580,471.00 1,945,932.00 1,346,293.00
b) 8 inches 2,676,779.00 2,064,376.00 1,556,737.00 1,077,034.00
c) 6 inches 2,007,584.00 1,548,282.00 1,167,553.00 807,776.00
d) 4 inches 1,338,389.00 1,032,188.00 778,369.00 538,517.00
3) All weather road, per kilometer: PhP 612,647.00 /km
4) Curb and gutter, per linear meter: PhP 240.35 /LM
Note: Standard Width of the Road = 12 meters (including shoulders)

III. SCHEDULE FOR RC CULVERTS AND CEMENT PIPES (Cost per Meter) :
2008 2011
4" diameter PhP 63.13 PhP 69.58 / mtr.
6" diameter PhP 83.46 91.98 /sq.m.
8" diameter 111.28 122.64 /sq.m.
10" diameter 243.96 268.87 /sq.m.
12" diameter 347.75 383.26 /sq.m.
15" diameter 486.85 536.56 /sq.m.
18" diameter 570.31 628.54 /sq.m.
24" diameter 730.81 805.43 /sq.m.
30" diameter 1,126.71 1,241.75 /sq.m.
36" diameter 1,384.58 1,525.95 /sq.m.
IV. SCHEDULE FOR CONCRETE PAVEMENTS
1 Residential:
a) Plain 4" thick . . . . . . . . . . . . PhP 193.15 /sq.m.
2 Commercial and Industrial:

a) 4" thick (with temperature bars) . . . . . . PhP 389.15 /sq.m.
b) 6" thick (with temperature bars) . . . . . . . 485.75 /sq.m.
c) 2" x 8" cement tiles . . . . . . . . . . . 505.90 /sq.m.
d) 4" thick with pebbles finished & other
similar finished . . . . . . . . . . . . 529.30 /sq.m.
V. SCHEDULE FOR DECK, CARPORT, MEZZANINE, TERRACE, BASEMENT, & BALCONY
1 Deck:
a) open . . . . . . . . . . . . . PhP 444.35 /sq.m.
b) covered . . . . . . . . . . . . . 777.55 /sq.m.
2 Carport . . . . . . . . . . . . . 634.75 /sq.m.

3 Mezzanine . . . . . . . . . . . . . 793.5 /sq.m.
4 Terrace:
a) open . . . . . . . . . . . . . 761.8 /sq.m.
b) covered . . . . . . . . . . . . . 1110.95 /sq.m.
5 Basement . . . . . . . . . . . . . 793.5 /sq.m.

6 Balcony . . . . . . . . . . . . . 761.8 /sq.m.
NOTE: Assessment of Property not Classified - Where the property to be

assessed is of a kind not classified in the schedule or any kind for
which the value is not herein fixed, it shall be appraised at the current
and fair market value independent of this schedule, wherein the bill of
materials submitted by the Engineer is to be considered.
ADDITIONAL VALUATION FOR HIGHLY STRUCTURED
INDUSTRIAL OR COMMERCIAL BUILDING
(Prov'l Assessors 2009 Schedule for 2010-2011)
Structural Shapes Unit Price Per Meter Per Square Inch
1 Angular bars (equal or unequal legs) PhP 140.39 per meter per square inch
2 Channels 178.09 per meter per square inch
3 Wide Flange 294.69 per meter per square inch
4 I - Beams 294.69 per meter per square inch
5 H - Column 294.69 per meter per square inch
6 Tee - Shape 294.69 per meter per square inch
7 Zee - Shape 294.69 per meter per square inch
8 Round bars 4.2713 per meter per 9mm dia.
9 Square bars 3.883 per meter per 9mm square
10 Steel Plates 853.38 per meter per 5mm thich
NOTE:
1 For Angular Bars, Channels, Wide Flange, I - Beams, H - Columns, Tee & Zee
shapes - just multiply the above values by the cross-sectional area of steel in
square inch, the product will be the unit price per meter length.
2 For Round and Square Bars, multiply the above values by the diameter (for round
bars) and thickness (for square bars), all in millimeter, the product will be the unit
price per meter length.
Sample Demonstration: Area & Price Computation:
1 Wide Flange A = (8-1-1)(2) + (6)(1)(2) = 24 sq.in.

Unit Price = (24)(294.69) = PhP7,072.56
Length = 6 meters (example)
Total Price = (PhP7,072.56)(6) = P42,435.36
2 Round Bar Unit Price = (4.2713)(25) = PhP106.78/mtr.

Length of Round Bar = 6 meters (example)
Total Price = (PhP106.78)(6) = PhP640.69
3 Square Bar Unit Price = (4.2713)(20) = PhP85.42/mm.

Length of Round Bar = 6 meters (example)
Total Price = (PhP85.42)(6) = PhP512.52
4 Steel Plate Price per piece = (PhP853.38)(5mm)

= PhP4,266.90
(Price Source Adjustments: 2009 Schedule of the Provincial Assessors for 2010-2011)
SCHEDULE OF VALUE
FOR
AQUA FARM STRUCTURES
(Prawn/Fishpond)
S U M M A R Y
I. Dikes:
A. Earthfill:
1 Inside site filling materials PhP 100.00 per cu. m.

2 Outside site filling materials 143.00 per cu. m.
3 Combination of sources (inside/outside) 112.00 per cu. m.
B. Riprap:
1 Inside site filling materials PhP 343.00 per cu. m.

2 Outside site filling materials 411.00 per cu. m.
3 Combination of sources 366.00 per cu. m.
II. Gate, Canals and Hatchery:
1 Plain Concrete PhP 2,105.00 per cu. m.

2 Reinforced Concrete 5,605.00 per cu. m.
III. Hatchery Fence:
1 Rough Finished (Reinforced CHB) PhP 275.00 per cu. m.

2 Plaster Finished (Reinforced CHB) 389.00 per cu. m.
NOTE: Inside site filling materials for dikes shall be valued only
if height of dike is more than one foot above ground level.
Source: 2011 Prov'l Assessor's Schedule.
MARKET VALUES
FOR
MACHINERY AND OTHER

EQUIPMENTS
2018-2020 SCHEDULE OF UNIT CONSTRUCTION COST

APPRAISAL OF MACHINERY
The appraisal and assessment of machinery, which includes mobile machinery, is authorized and
provided under Sections 31 and 5(o) of the Rules and Regulations to Implement the Intent and Provisions of
Section 4(h) of Presidential Decree No. (PD) 538, as amended. It states:
a) The fair market value of a brand new machinery shall be the acquisition cost. In all
other cases, the fair market value shall be determined by dividing the remaining
economic life of the machine by its estimated economic life and multiplied by the
replacement or reproduction cost.
b) If the machinery is imported, the acquisition cost includes freight, insurance, bank and
other charges, brokerage, arrastre and handling, duties and taxes plus cost of inland
transportation, handling and installation charges at the present site. The present cost in
foreign currency of imported machine shall be converted to peso cost on the basis of
foreign currency exchange rates as fixed by the Central Bank.
Mobile machine shall be appraised and assessed in the same manner as all other machinery and
equipment previously considered as real property.
Article 291(o) of the Implementing Rules and Regulations of R.A. 7160, reinforced the
Implementation of Section 5(o) of the IRR of Section 4(h) of PD 538, as amended, which states:
Article 291(o)- Machinery - Embraces machine, equipment, mechanical contrivances, instruments,

appliances or apparatus which may or may not be attached permanently or temporary to the real
property.
Physical facilities for production, installation and appurtenant service facilities, those which are
mobile, self-powered or self-propelled and those which are not permanently attached to the real
property shall be classified as real property provided that:
1) They are actually, directly and exclusively used to meet the needs of the particular industry,
business, or activity; and
2) By their very nature and purpose are designed for, or necessary for manufacturing, mining,
logging, either commercial, industrial or
agricultural purposes.
Machinery which are of general purpose use including but not limited to office equipment,
typewriters, telephone equipment, breakable or easily damaged containers (glass or cartoons),
microcomputers, facsimile machines, telex machines, cash dispensers, furniture and fixtures, freezers,
refrigerators, display cases or racks, fruit juice or beverage automatic dispensing machines, which are not
directly and exclusively used to meet the needs of a particular industry, business or activity, shall not be
considered within the definition of machinery under this Rule. Residential machinery shall include machines,
equipment, appliances or apparatus permanently attached to residential land and improvements or those
immovable by destination.
The above-cited provision of R.A. 7160 and its Implementing Rules and Regulations (IRR) have
virtually enumerated, defined and distinguished taxable mobile machinery including those that are not
considered real property.
Section 32 (PIA RPT IRR). Depreciation allowance for machinery-
For purposes of assessment, a depreciation allowance shall be made for machinery at a rate
not exceeding Five percent (5%) of its original cost or its replacement or reproduction cost,
as the case may be, for each year of use. Provided, however, that the remaining value for all
kinds of machinery shall be fixed at not less than Twenty percent (20%) of such original,
replacement, or reproduction cost for so long as the machinery is still useful and in operation.
Rules II and III of Department Order No. 22-73 clearly provide that owners or administrators shall
file a sworn statement declaring the true value of their machinery including their supporting inventories.
In the absences of any legal references, for purposes of uniformity, Rule V of the same Order,
prescribed the use of the Depreciation Rate Tables under Bulletin “F” of the US Internal Revenue
Service as basis for estimating the economic life of the machine. However, in the same Order, the
economic life of the machine may be estimated by the owners or administrators on the basis of their
particular operating conditions, experienced, and informed judgment as to technological
improvements and economic changes.
The general rule of the assessors in the appraisal, assessment and taxation of real property is:
“When in doubt- tax, for taxation is the rule and exemptions is the exception.” Let the owner
show proof that their mobile machines are not considered real property.
FORMULA IN DETERMINING THE MARKET VALUE OF MACHINERY
1. IMPORTED:
D2 (EL-N)
RCNLD = A.C. X X
D1 EL
2. LOCALLY MANUFACTURED
P2 (EL-N)
RCNLD = A.C. X X
P1 EL
Where:
RCNLD - REPLACEMENT COST NEW LESS DEPRECIATION
A.C. - ACQUISITION COST
D1 - DOLLAR EXCHANGE RATE DURING YEAR OF ACQUISITION
D2 - DOLLAR EXCHANGE RATE DURING YEAR OF ASSESSMENT
P1
- Price Index During the Year of Acquisition
P2
- Price Index During the Year of Assessment or Base Year
EL - ECONOMIC LIFE
N - NUMBER OF YEAR MACHINERY IN ACTUAL USE
Note:
The remaining value for all kinds of machinery shall be fixed at not less thran
Twenty percent (20%) of such original, replacement' or reproduction cost for so
long as the machinery is useful and in operation.
(Sec. 32 of PIA RPT IRR)
Example:
Description : 1- WARD FLEXO, "MARQUIP"

Acquisition Cost : 1,250,000.00
Year Acquired : 2014
EL = 25
N = 3
D1 = 44.3952
D2 = 45.7968
D2 (EL-N)
RCNLD = A.C. X X
D1 EL
45.797 (25-3)
RCNLD = 1,250,000.00 X X
44.395 25
RCNLD = 1,250,000.00 X 1.0316 X 0.88
RCNLD = 1,134,760.00
SCHEDULE OF BASE UNIT MARKET VALUE
FOR AGRICULTURAL IMPROVEMENTS
(Plants and Trees)
2017 GENERAL REVISION
(Ref: Prov'l Assessor's 2014 Schedule for 2015-2017)
BASED VALUE PER HECTARE
# PLANTS & TREES
1st CLASS 2nd CLASS 3rd CLASS 4th CLASS
1 ABACA per tree 160.00 130.00 100.00
2 ATIS per tree 260.00 210.00 130.00 60.00
3 AVOCADO per tree 330.00 260.00 200.00 130.00
4 BALONO per tree 940.00 750.00 640.00 500.00
5 BAMBOO per clump 5,480.00 4,400.00 3,260.00 2,010.00
6 BANANA (Local) per Hill 260.00 230.00 160.00 130.00
7 BANANA (Export) per Hill 280.00 240.00 180.00 140.00
8 CASOY (Cashew) per tree 310.00 260.00 200.00 130.00
9 CHICO per tree 310.00 260.00 200.00 130.00
10 COCONUT per tree 980.00 850.00 530.00 390.00
11 COFFEE/CACAO per tree 200.00 160.00 130.00 100.00
12 COLO per tree 610.00 500.00 380.00 250.00
13 DURIAN per tree 2,050.00 1,360.00 750.00 -
FALCATA/G-
14 per tree 790.00 630.00 460.00 -
MELINA
15 IPIL-IPIL per tree 130.00 100.00 80.00 -
16 LANZONES per tree 2,130.00 1,410.00 780.00 -
17 LUMBIA per tree 200.00 160.00 130.00 -
18 MANGO "Carabao" per tree 2,860.00 2,080.00 1,300.00 710.00
19 MANGO "Pajo" per tree 2,050.00 1,360.00 750.00 -
20 MANGO "Pico" per tree 4,100.00 2,710.00 1,310.00 760.00
21 MANGOSTAN per tree 1,060.00 750.00 440.00 -
22 MARANG 1,430.00 1,040.00 650.00 530.00
23 NANGKA (Jackfruit) per tree 700.00 500.00 380.00 -
NARANGHITA (for
24 per tree 980.00 850.00 530.00 390.00
export)
NARANGHITA
25 per tree 450.00 330.00 200.00 -
(local)
26 NIPA per tree 160.00 130.00 100.00 -
27 ORANGES per tree 690.00 650.00 380.00 -
28 PAPAYA (Local) per tree 200.00 160.00 130.00 -
29 PAPAYA (Export) per tree 230.00 180.00 140.00 -
30 PLUM (Serjuelas) per tree 200.00 160.00 130.00 -
31 POMELO per tree 710.00 530.00 390.00 -
32 RUBBER per tree 430.00 330.00 250.00 -
33 STARAPPLE per tree 710.00 530.00 390.00 -
34 TAMBIS/MACOPA per tree 330.00 260.00 200.00 -
35 TIESA per tree 260.00 210.00 130.00 -
36 PALM (African) per tree 700.00 530.00 340.00 -
37 OTHERS 200.00 160.00 130.00 -

Schedule of Fair Market Values of Real Properties (Small File)

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SCHEDULE OF

FAIR MARKET VALUES

2017 GENERAL REVISION OF REAL

PHIVIDEC INDUSTRIAL AUTHORITY

In accordance with Section 19 to complement Section 26 of the Implementing Rules and

1 - 2 N. 660 29' E. 218.20

I. INTRODUCTION, GENERAL &

II. SCHEDULE FOR LANDS AND

III. SCHEDULE FOR BUILDINGS AND

IV. REPRODUCTION / REPLACEMENT

On abnormally low or depressed industrial or commercial lands, a reduction from

V. Appraisal of Building and other Structures through the Reproduction (replacement)

Auxiliary improvements such as fences, pavements, etc., which may be considered

VII. Assessment of Special Classes of Real Property:

3) Churches, personages, convents, mosques,,, and similar buildings and other

Schedule Year Basic tax% (.1/yr) SEF % Total

a) Certified true copy of Tax - 30.00 50.00

f) Computer printout for - 25.00 50.00

Assessment Level is a percentage to be applied to the market value of land

II. ON BUILDING AND OTHER STRUCTURES:

a. COMMERCIAL AND INDUSTRIAL:

FAIR MARKET VALUE ASSESSMENT

b.1 RESIDENTIAL (Locator)

FAIR MARKET VALUE ASSESSMENT

d. ON MACHINERY AND OTHER EQUIPMENT:

INDUSTRIAL, COMMERCIAL &

All lands inside MCT, Phase-1

1. Industrial-A (inside MCT) 3,300.00 I-A

All Lands @ Dinogon after From : Dinogon;Embalcadero; 750.00 1,900.00 I/C - 3

I. TAGOLOAN BARANGAYS IN THE PIE-MO (District-1):

a. All lands of sitio Dinogon after Puga-an River, Sitio Embalcadero,

BUILDING AND OTHER CIVIL

2018-2020 SCHEDULE OF UNIT CONSTRUCTION COST

6) Restaurant (Close) - An establishment where meals are served to customers.

8) Office Building - A building mainly used for operation of a business or profession.

12) Theater - A movie or opera house.

Warehouse, Storage A building mainly used for deposit or storage of goods.

16) Recreational Building - A building used for recreational purposes.

Bakery - a place where baked goods are made.

23) Piggery - a pigsty or pig breeder's establishment.

Building shall be classified according to its structural characterestics, as follows:

B. Foundation : Reinforced Concrete

C. Foundation : Reinforced Concrete

B. Foundation : Reinforced Concrete

B. Foundation : Reinforced Concrete

C. Foundation : Reinforced Concrete

D. Foundation : Plain Concrete

E. Foundation : Plain Concrete

TYPE I - TEMPORARY MAKESHIFT STRUCTURES (Barongbarong)

Ordinary wood or light materials (e.i. bamboo, falcata, gmelina) structural

ECONOMIC LIFE OF BUILDING BY TYPE

TYPE V & IV 50 Years

TYPE III 40 Years

Computation of Remaining Economic Life (REL):

Given: YEAR CONSTRUCTED = 2015

D. DOORS (Installation only of fre-fabricated door): 1%

E. WINDOWS (Installation only of pre-fab windows): 3%

A. Plain concrete foundation PhP 2,119.00 /cu.m.

B. Reinforced concrete foundation 5,605.00 /cu.m.

II - Columns , Beams and post:

A. Column and Beam

1 Reinforced concrete PhP 5,605.00 /cu.m.

B. Wood Post, per board foot