BIR Zonal Value for Barangay Tenejero, Balanga City, Bataan (Tax Year 2025)

Philippine legal/practical guide for buyers, sellers, heirs, donors, brokers, and counsel. This explains how BIR zonal values work, how they affect taxes, how to verify the correct value for Barangay Tenejero (Balanga City, Bataan) in 2025, and how to compute and file correctly—without guessing numbers.

1) Zonal value 101 (why it matters)

Zonal value is the fair market value (FMV) of land (and sometimes condominium units) determined by the Bureau of Internal Revenue (BIR) for a specific barangay/zone, street, property class (residential, commercial, industrial, agricultural) and unit of measure (usually per square meter). Once approved, it’s used in national taxes to ensure the government doesn’t tax below a minimum FMV, even if a deed shows a lower selling price.

Legal anchors (high level):

NIRC §6(E) – Commissioner may determine/ prescribe real property values (zonal valuation).
NIRC §24(D)(1) – 6% capital gains tax (CGT) on sale of real property classified as capital asset by an individual (or estate/trust)—based on the higher of (a) Gross Selling Price (GSP) or (b) FMV (i.e., zonal value or assessor’s SMV).
NIRC Title VII (DST) – Documentary Stamp Tax on deeds of sale/transfer is computed on the higher of consideration or FMV.
Donor’s/Estate Tax – Use FMV at date of donation/death, determined by the higher of zonal value or local assessor’s Schedule of Market Values (SMV); for buildings/improvements, use the assessor’s FMV (not zonal).

2) What exactly do you look for in Tenejero (Balanga City)?

Zonal valuation schedules are granular. For Barangay Tenejero, the BIR matrix will typically specify:

Property classification: Residential / Commercial / Industrial / Agricultural.
Specific area cues: named streets, subdivisions, or “Zone/Block” codes inside Tenejero.
Rate per square meter (₱/m²) for land.
Effective date and issuing issuance (e.g., an RR/RMO approving the schedule), which controls the tax period you should apply (here, 2025 transaction dates).
Special notes: corner lots, interior lots, right-of-way widths, highway frontage premiums, proximity to national road, etc., when provided by the schedule.

Buildings & improvements: Zonal valuation generally covers land; for buildings, use the Assessor’s FMV (improvements schedule). For condo units, BIR may publish per m² unit values by project/floor; if absent, use Assessor’s FMV for improvements and land-share rules in the master deed.

3) Which value do you compare and when?

For most national taxes (CGT/DST/Donor/Estate), the law asks for the higher of:

GSP (Gross Selling Price) stated in the deed,
BIR Zonal Value, and
Assessor’s FMV (city/municipal assessor’s SMV for land; improvements’ FMV for buildings).

Use the highest as the tax base. If Tenejero zonal value is higher than your deed price and assessor’s value, you must tax on the Tenejero zonal value.

4) 2025 “how to verify” checklist (without guessing numbers)

You won’t memorize rates; you pull the official matrix that applies on the transaction date:

Identify the exact property details
- Location: Barangay Tenejero, City of Balanga, Province of Bataan
- Lot area (from survey/TCT): e.g., 312 m²
- Classification in the title and actual use (residential/commercial/etc.)
- Street/Subdivision/Block (as named in the matrix, if any)
Obtain the current zonal schedule for Balanga City covering Barangay Tenejero
- Ask for the latest approved matrix effective as of your transaction date in 2025.
- Get it from the Revenue District Office that has jurisdiction over Balanga/Bataan (frontline office, ONETT/eCAR window) or from the Collection/Legal unit where zonal matrices are posted.
- Request the effective date and issuance number approving that rate (for your file).
Pull the Assessor’s values
- Land SMV (per m²) applicable to Tenejero (classification and zone).
- Building/Improvement FMV (if any).
Compare and select the highest (per the tax you’re computing).
Document everything in your ONETT file (One-Time Transaction): copies of the zonal page, SMV page, and computations. This prevents exam issues later.

Practice tip: If your deed says “Balanga” but the lot sits on the boundary of Tenejero and a different barangay (or on a highway with a different zonal band), get a sketch plan and certification to confirm which row in the matrix controls. Border cases cause under/over-tax disputes.

5) Step-by-step computations (worked templates)

Replace “₱Z” below with the actual Tenejero rate (₱/m²) you obtained from BIR.

A) Capital Gains Tax (CGT, 6%) — sale by an individual of capital asset land in Tenejero

Lot area: 312 m²
Zonal value (land): ₱Z / m² → FMV (zonal) = 312 × ₱Z
Assessor’s land FMV: ₱A
Assessor’s building FMV (if any): ₱B (note: CGT base looks at higher FMV for the realty as a whole; many RDOs take the higher between GSP and [zonal land + assessor building] or [assessor land + assessor building], depending on facts/documentation)
Deed price (GSP): ₱P

Tax base = higher of {₱P, FMV}. CGT = 6% × Tax base.

If seller is a corporation or if the property is an ordinary asset, CGT does not apply. Expect Creditable Withholding Tax (CWT) by the buyer and Income Tax on net gain. Rates depend on the seller’s status and rules then in force.

B) Documentary Stamp Tax (DST on deed of sale)

DST base = higher of {₱P, FMV} (same rule). DST rate = ₱15 for every ₱1,000 (or fraction) of the DST base (equivalent to ~1.5%).

For mortgages or deeds of donation, different DST/donor tax rules apply; compute accordingly.

C) Donor’s Tax (if gratuitous transfer)

FMV at date of donation = higher of zonal value (land) and assessor’s FMV (land), plus assessor’s FMV of improvements.
Apply Donor’s Tax on the net gifts per law (rates, exclusions, and family brackets apply). Attach zonal/assessor proof.

D) Estate Tax (upon death of owner)

FMV at date of death using the same higher-of rule.
Consolidate with the gross estate; apply estate tax rate (flat rate currently in law), then deductions (standard, family home up to statutory cap, etc.).

6) ONETT / eCAR process (sale, donation, estate settlement)

Assemble documents
- TCT/CCT (owner’s duplicate), Tax Declaration(s) for land and improvements, latest Real Property Tax (RPT) and Clearance, Deed (sale/donation/waiver), valid IDs, TINs of parties, SPA if using a representative, marriage/birth certificates for related-party transfers.
Valuation
- Bring zonal matrix page for Tenejero, Assessor’s SMV page, and building valuation (if any).
Compute and pay taxes
- CGT (if applicable), DST, CWT (if applicable), BIR penalties if late.
Secure the eCAR (electronic Certificate Authorizing Registration)
- BIR verifies payment/valuation; if in order, they issue eCAR.
Register with Registry of Deeds (RD)
- Submit eCAR + deed + owner’s duplicate TCT/CCT + RD fees; RD issues new title.
Update Assessor & Treasurer
- Transfer Tax (provincial/city), and RPT name transfer after RD release.

Timelines & penalties: Late filing triggers surcharges/interest; factor this into 2025 closings.

7) Common Tenejero-specific issues (how to avoid reassessment & delays)

Wrong barangay row: Balanga matrices may have street bands that cut across barangays. Confirm the lot’s exact fronting street and classification.
Corner/Interior adjustments: If the matrix prescribes premiums/discounts for corner lots, narrow ROWs, or interior access, apply them and document why.
Misclassified property: Title says residential, actual use is commercial along a highway. BIR may apply commercial rate. Prepare photos, zoning cert, and business permits to support classification.
Area discrepancies: If the survey area differs from the title, update or get DENR/LMB-recognized plan or RD annotation; BIR will insist on a defendable area for the base.
Improvements not declared: If a house/building exists but no tax dec, BIR often asks you to declare before they compute. Coordinate with the City Assessor of Balanga.

8) How to document the 2025 applicability

When you pay in 2025, attach to your file:

Copy of the zonal page for Barangay Tenejero with the effective date covering your deed date.
Note of issuance (e.g., “Approved per [RR/RMO No. __], effective [date]”).
Assessor SMV/Building pages used for comparison.
Short valuation memo: “Tax base chosen = ₱X (higher of GSP ₱P vs. FMV ₱Y, where FMV used: Zonal ₱Z/m² × area).”

This is what examiners look for if your file is reviewed later.

9) Special cases you’ll see in practice

Pre-selling / subdivided lots: If the parent title is in Tenejero but the exact child lot’s fronting street differs, verify if a different band applies.
Right-of-way strips: Some RDOs apply discounted rates or assessor-only valuations for narrow utility strips. Confirm with the ONETT officer.
Mixed-use property: If the lot has split residential/commercial use, apportion by area and apply the corresponding rates; memorialize your basis (site plan, permits).
Expropriation/ROW by government: Compensation negotiations often reference assessor vs. zonal vs. appraisal—but taxes still follow higher-of rules for the specific tax being computed.

10) Clean computation templates (copy/paste)

A. Land-only sale (Tenejero)

Area = ____ m²
Zonal rate (Tenejero, class ) = ₱__ / m²
Zonal FMV = Area × Zonal = ₱____
Assessor land FMV = ₱____
(If any) Building FMV (assessor) = ₱____
FMV used = ₱____ (explain: land-only or land + improvements)
Deed Price (GSP) = ₱____
Tax base = higher of GSP or FMV = ₱____
CGT (6%) = ₱____ (if applicable)
DST (~1.5%) = ₱____
CWT = ₍as applicable to seller type₎ ₱____
Penalties (if any) = ₱____

B. Donation/Estate

FMV at date (higher-of rule) = ₱____
Donor/Estate tax = per statute (compute on net gifts/gross estate after deductions).
Attach zonal page (Tenejero), SMV pages, building schedule.

11) Quick Q&A

Q: Our deed price is below the Tenejero zonal rate. Can we still pay on the deed price? A: No. You must use the higher of deed price vs. FMV (zonal or assessor).

Q: The lot is residential in the title but clearly used as a store. Which class applies? A: BIR can adopt actual use for valuation. Bring zoning/permits; be ready for the commercial band if warranted.

Q: No building tax dec yet—will BIR tax it? A: Yes. Examiners usually require you to declare improvements with the City Assessor of Balanga; they’ll then include assessor’s building FMV in the comparison.

Q: Our sale signed in 2024, but payment in 2025. Which zonal schedule controls? A: Generally, FMV as of the date of the taxable event (e.g., date of deed) is used. Keep both schedules if they changed around your date and document why you picked one.

12) Compliance tips for smooth eCAR issuance in Balanga

Bring clear photocopies of the Tenejero zonal page and mark the exact line you used.
Staple the Assessor SMV for land and building—even if zonal is higher—so the reviewer sees the comparison.
If the property lies along a national highway or corner, check if the matrix assigns premium rates; compute accordingly.
For subdivision lots, identify the phase/block/lot and match to the matrix wording (some schedules list subdivisions by name).
Keep a valuation memo signed by the preparer; it saves back-and-forth at ONETT.

Bottom line

For Barangay Tenejero (Balanga City, Bataan) in 2025, you must:

Pull the current BIR zonal matrix for Tenejero matching your classification and street/subdivision;
Compare with the Assessor’s SMV (land) and building FMV;
Compute national taxes (CGT/DST/CWT/Donor/Estate) on the highest permissible base;
Document the effective date/issuance, the matrix row used, and your math to secure the eCAR and avoid assessments later.

This guide is for information only and not legal advice for a specific property. For unusual facts (boundary lots, mixed-use, unregistered improvements), consult your RDO ONETT desk or counsel and attach written confirmations to your file.