B Khata Property Tax

What is B Khata?

B Khata certificates are given to any property which does not fall under BBMP jurisdiction. Such properties are unauthorized but receive all the amenities provided by the civic agencies. B Khatas are not considered as valid Khata extracts and owners will not get the same benefits as A Khata properties.

B Khatas were traditionally issued in the following cases:

1. If the property is part of an unauthorized layout.
2. If the property is on revenue land sans DC conversion.
3. If a property doesn’t have a valid Occupancy Certificate.

What is Khata?

The Khata is a revenue document containing the assessment for a property, especially with regards to its tax implications. It is an identification that provides details about the property, including its location, size, constructed area, etc. It signifies that a property owner is paying the necessary property tax to the concerned authority.

Terminology

These properties were termed B Khata as they were registered in a separate register which went by the name B register, a nomenclature that is still used today.

History of B Khata

The history of B Khata can be traced back to 2007 when Bengaluru was reorganized into its present civic body, the Bruhat Bengaluru Mahanagara Palike. 7 City Municipal Councils consisting of Bommanahalli, Dasarahalli, Mahadevapura, Krishnarajapuram, Raja Rajeshwari Nagar, Yelahanka, and Byatarayanapura were merged with the Town Municipal Council of Kengeri and 110 villages to form BBMP.  Post this reorganization a new and uniform property taxation system was implemented and properties that did not have the approval of the agency but continued to enjoy amenities were categorized as B Khata properties.

In essence, these were properties that were unauthorized and which did not pay any property tax. An acknowledgment was issued to these properties post an amendment to the laws and they came to be termed as B Khata.

Importance of Khata

Khatas are extremely important documents related to property, the benefits of which are mentioned below.

1. Loan Approvals – Banks do not approve home or land loans for properties which do not have a valid Khata. A valid Khata is an important prerequisite in order to obtain a loan against property.
2. Civic Amenities - A valid Khata enables property owners to apply for basic civic amenities like water connection, electricity supply or telephone connection.
3. License – All commercial establishments need to have a valid Khata in order to obtain a commercial license.
4. Building license –  A valid Khata is necessary before a property owner gets license to construct a building.
5. Sale – A Khata reflects the tax history of a property, helping buyers gauge their purchase.

Properties which have B Khata are not entitled to licences or loans but can offer temporary solutions to purchase land, although constructions are not allowed on such lands/properties.

Payment of B Khata Property Tax Online

The procedure to pay the B Khata property tax online (in Bengaluru) is mentioned below:

• Visit 'https://bbmptax.karnataka.gov.in/'
• Next, enter the Application number, PID number, or renewal application number.
• Enter Owner Name
• Click on ‘Retrieve’.
• The details of the property will be displayed.
• Ensure that the details are correct and click on ‘Proceed’. The next page will be Form V.
• In case any changes have to be made, choose the relevant option and proceed to Form 1V.
• Next, the tax amount will be displayed. Ensure that the details are correct and proceed to the next page.
• Next, you can pay the property tax in full or installments.
• Choose the relevant option and complete the payment procedure.

How to Convert B Khata to A Khata?

Property owners who wish to convert their B Khata properties into A Khata properties need to follow three simple steps.

1. Request for DC conversion of their property, i.e., it should be changed from agricultural use to non-agricultural use by the District Commissioner. 
2. Ensure that all property taxes are paid till date without any dues.
3. Pay betterment charges. A betterment charge needs to be paid to the civic authority for the amenities in place.

The concerned civic authority might convert the B Khata to A Khata once these tasks are performed, provided the documents are in place.

Differences Between B Khata and A Khata 

The main differences between A Khata and B Khata are mentioned in the table below: