The tax that is levied on real estate properties by the respective government authorities is property tax. In order to simplify the process to collect tax, the Kolkata Municipal Corporation (Amendment) Bill 2016 was passed on 15 December 2016.
Taxpayers who wish to pay the property tax can do it on the official website of KMC. The step-by-step procedure to pay the property tax online is mentioned below:
The process that must be followed to pay the KMC Property Tax offline is mentioned below:
The procedure that must be followed to check the KMC Property Tax payment status online is given below:
You will need to visit the nearest KMC office and pay the property tax to receive the receipt.
The process that must be followed to generate the tax receipt online is mentioned below:
The Unit Area Assessment (UAA) system was passed in March 2017 for the calculation of property tax. Under the system, the property tax can be calculated by the owners. The introduction of UAA has ensured the removal of ambiguity and subjectivity that was present in the previous system.
Category | BUAV per square feet (Rs.) |
A | 74 |
B | 56 |
C | 42 |
D | 32 |
E | 24 |
F | 18 |
G | 13 |
Property Location (Road Width) | MF |
Up to 2.5m | 0.6 |
More than 2.5 m and up to 3.5 m | 0.8 |
More than 3.5 m and up to12 m | 1 |
More than 12 m | 1.2 |
Status of Occupancy | MF |
Tenant has occupied the property for up to 20 years for non-residential purposes | 4 |
Tenant has occupied the property for up to 20 years for non-residential purposes | 1.5 |
Tenant has occupied the property for more than 20 years and up to 50 years (no protected under West Bengal premises) | 1.2 |
Tenant has occupied the property for more than 20 years and up to 50 years (protected under West Bengal premises) | 1 |
Parking Space/ Garage/ Fee | 4 |
Occupation of the Family Owner | 1 |
Occupation of the Tennant (more than 50 years) | 1 |
Building Usage | MF |
Waterbody | 0.5 |
Residential use | 1 |
Bar, up to 3-start hotel, single-screen theatre, educational institution, health | 3 |
Ceremonial House, 3-star and 4-star hotels | 4 |
Restaurant, less than 250 sq.ft shop, Manufacturing/ Industrial | 2 |
Commercial Shops, Mall, Multiplex | 6 |
Hoarding, Tower, Offsite ATM, Night club | 7 |
5-star hotel, bank, office | 5 |
Vacant Land under the above-mentioned categories (up to 5 katha) | 2 |
Vacant land above 5 katha | 8 |
Building | MF |
Plot size above 10 katha, Residential Building | 1.5 |
Tenant’s occupation property for residential purposes for up to 20 years | 1.5 |
Pucca properties | 1 |
Apartments more than 2,000 sq.ft, Special projects by IG | 1.5 |
Open garages and parking spaces and covered garages and parking spaces | 0.8 |
Semi-pucca | 0.6 |
Kutcha | 0.5 |
Common area | 0.5 |
Property Type | Tax Rate (%) |
Slums (Undeveloped) | 6 |
Slums (Developed) | 8 |
Government Properties as per KMC Act, 1980 | 10 |
Yearly value of Property Rs.30, 000 | 15 |
Others | 20 |
The formula that is used to calculate the property tax under the UAA system is mentioned below:
Annual Tax = BUAV x Space that is covered/ Area of the land x Rate of tax (inclusive of HB tax) x Occupancy MF value x Structure MF value x Age MF value x Usage MF value x Location MF value
It is vital that all the records that are present in the UAA are up to date and no dues are pending. In the case of any errors, they should be corrected.
Note: You can contact the above number between 10 a.m. and 6 p.m. on working days and 10 a.m. to 5 p.m. on Saturdays.
yes, the house Taxpayers of Kolkata Municipal Corporation able to pay property tax online.
KMC stands for Kolkata Municipal Corporation.
The official website address of the KMC government is https://www.kmcgov.in/
Unit area assessment (UAA) is a method that helps to standardize the property tax system based on area, location, uses of property, property age, nature of occupancy, and structure.
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