In the last three (3) years, 60 percent of Revenue District Offices (RDOs) under BIR have updated their Zonal Values. On the other hand, 36 percent of LGUs (mainly provinces and cities) have updated SMVs.
| SMV | Number of LGUs | |
| Provinces | Cities | |
| Outdated | 48 | 97 |
| Updated | 33 | 49 |
| TOTAL | 81 | 145 |
*including the lone municipality in Metro Manila
Source: Bureau of Local Government Finance | March 2019
