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Property valuation to be used for computing for Estate Tax

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Arresto Menor
My father passed away and the heirs(us) are trying to settle the estate tax as part of inheritance.

In the BIR Page for Estate Tax, I read below under the FAQ section:
“5.   What will be used as basis in the valuation of property?
The properties subject to Estate Tax shall be appraised based on its fair market value at the time of the decedent's death.
o The appraised value of the real estate shall be whichever is higher of the fair market value, as determined by the Commissioner (zonal value) or the fair market value, as shown in the schedule of values fixed by the Provincial or City Assessor.
o If there is no zonal value, the taxable base is the fair market value that appears in the latest tax declaration.
o If there is an improvement, the value of improvement is the construction cost per building permit or the fair market value per latest tax declaration. “

I can find the zonal values published online in the BIR website, but can anyone advise how I may find the “the schedule of values fixed by the Provincial or City Assessor”. In my case, I would like to know those for Tanza/Naic.

And also, can anyone confirm if it’s ok to use the zonal value for simplicity? (not using the market value due to difficulty ascertaining)

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