A Khata Vs. B Khata Property Tax

It is important for property buyers in Bangalore to know the difference between A and B Khata properties. All B Khata properties have to be converted to A Khata properties. B Khata is a temporary document while A Khata is the permanent one.

Updated On - 06 Sep 2025

A Khata Property Tax and B Khata Property Tax are levied on the residents of Bangalore and fall under the jurisdiction of the Bruhat Bengaluru Mahanagara Palike (BBMP), which is Bangalores municipal corporation.

The A Khata and B Khata are nothing but documents certifying the ownership of a property via the taxes paid by the owner to the BBMP. A Khata means accounts, and A Khata and B Khata denote the two types of property accounts kept by the BBMP.

Difference Between A Khata and B Khata

The Khata concept came into being after the BBMP was formed in 2007 to simplify the collection of property taxes from the residents of Bangalore. Before 2007, the collection of property taxes was a big hassle for the authorities as there were 3 different bodies that collected and had a stake in collection of taxes.

To reform the process of tax collection and reduce redundancy, the concept of A Khata was introduced by the BBMP. The first register, called A Khata listed the fully legal properties in Bangalore, while a separate register called b Register was maintained by the BBMP listing the illegal/semi legal properties in the city. This came to be known as B Khata by authorities.

A Khata

The A Khata came into being to streamline Property Tax collection by the local authorities. The A Khata denotes a document that certifies that the property owner has duly paid relevant property taxes to the BBMP and is in ownership of a legal property.

With an A Khata in hand, property owners can apply for trade licenses, building licenses or avail loans on the property. Your property is effectively legal if you have the A Khata documents, which will be required when you go for any other financial transaction related to your property in Bangalore.

B Khata

The B Khata is a separate register maintained by the BBMP that lists the illegal properties (as per Karnataka High Court order in December 2014) that have ownership in the city of Bangalore, even when the civic charges for the property have been paid by the owner.  

The B Khata properties can be upgraded to A Khata properties by fulfilling a few criteria such as payment of all property taxes till date, DC converted property and payment of Betterment Charges as levied by the BBMP.

Major Differences Between A Khata and B Khata

Given below are the major differences between A Khata and B Khata property titles:

A Khata

B Khata

Legally valid property

Illegal property even if the ownership documents are present.

Property can be resold or ownership transferred

Property cannot be resold or ownership transferred

Trade licenses can be obtained

Trade licenses cannot be obtained

Construction permits can be obtained and properties can be expanded

There are restrictions on property expansion

Loans can be availed on and for the property

Loans cannot b availed

Final document that certifies that the property is legal and tradeable

Temporary document that needs to be upgraded to A Khata to avail the complete set of services associated with owning a property in Bangalore

Owners can apply for trade licences and building licences 

Owners are barred from applying for trade licences 

These properties are easy to transfer and sell 

These properties are not easy to transfer and sell 

Owners can easily renovation or apply for construction 

Owners cannot easily renovate the property or apply for construction 

B Khata properties used to enjoy some of the rights that A Khata properties have but the recent Karnataka High Court order given in December 2014 nullified whatever legal status they had. As of now, B Khata properties are categorized as illegal properties and have to be converted to A Khata properties to avoid complications in trading, construction and transferring of the property.

How can I convert B khata to A khata?

You need to follow the steps mentioned below to convert B khata to A khata online:

Step 1: Visit the official Sakala website

Step 2: Choose the khata transfer option

Step 3: Fill in the required details

Step 4: Upload the mandatory documents

Step 5: A Sakala number will be issued through which you can track the status of your request

You need to follow the steps mentioned below to convert B khata to A khata offline:

Step 1: You need to apply for District Commissioner (DC) Conversion, in order to convert land fro agricultural to non-agricultural 

Step 2: Ensure that all the property tax dues are cleared

Step 3: You need to obtain A khata form from BBMP office and filled as required

Step 4: Submit A khata application along with all the required documents

Step 5: B khata to A khata conversion cost is levied by the BBMP and is called betterment charges

Documents required to convert B khata to A khata

The following documents are required to convert B khata to A khata:

  • Title deed
  • Sale deed
  •  Order of conversion of the land from agricultural to non-agricultural use
  • Copies of previously paid property tax receipts
  • Blueprint showing property’s dimensions and other specifications
  • Blueprint showing property’s location
  • Occupancy certificate
  • Proof of any improvement charges paid
  • Khata extract
  • Any other document, as required for the conversion

FAQs on A Khata Vs. B Khata Property Tax

  • Can I transfer khata online?

    Yes, you can do khata transfer online. 

  • Is ‘Khata’ a proof of property ownership?

    No, khata does not prove property ownership. It only proves that property tax has been paid. 

  • Is it possible to pay property tax without khata?

    Yes, you can pay property tax without khata. 

  • For how long is khata valid?

    Khata is valid for a period of five years. 

  • How many days does it take for khata transfer?

    It takes around 30 days of time from the date of application to transfer khata. 

  • Is A khata same as title deed?

    No, A khata is not same as title deed. 

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