(Paper presented in  the International Conference on Business and Economy, held at Michael Richartz Center,  University of San Carlos, Cebu City last February 17-18, 2017}

This study discusses the determinants of residential land values in Cebu City. Within this scope, the aim of the study is to determine the variables that  have  significant relationship and contribution to the residential land values.  This study  is expected to contribute to further studies in city planning, urban design and real estate. For the government, land values are central to understanding property prices and assessments, and the economic impact of land-use policies and taxes levied on property. For private individuals and corporations, land value is one of the basic factors in the location decisions taken by residential and business firms.

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