Property Tax System

Description:

The Property Tax system provides a digital interface, allowing citizen to search and download property tax bill, make online payment and download the payment receipt.

Steps Involved:

  • 1. Login to the system using Mobile number and OTP
    2. On Dash Board click on Property Tax
    3. Click on Pay Property Tax
    4. Serach for required property using search property
    5. Pay the Property Tax using portal
    6. Download the receipt

Facilities Available:

  • 1. Online tracking of payment history
  • 2. Status update through SMS and Email
  • 3. Download & Print the paid Receipts.

Basis for calculation of property Tax

  • As per Section 73(a) of Cantonment Act 2006
  • ARV is calculated as :-
  • a) ARV ( Residential) = Sq.Ft. of the property * rate per sq.ft. * 12.
  • b) ARV ( Commercial) = Sq.ft. of the property * double of the rate per sq.ft. * 12
    On such derived ARV, the prevailing rates of property taxes is levied.
  • Rate of Property Tax Rs. 1 to 999 - 12% of ARV
  • Rs. 1000 to 4999- 15% of ARV
  • Rs. 5000 to 49999 - 18% of ARV
  • Rs. 50000 and above - 21% of ARV
  • Rs. 50000 and above - 21% of ARV
  • Rate of Sanitary Cess- 12% of ARV
  • Rate of Water Tax -12% of ARV
  • Norms of Assessment of Property Tax followed while doing Triennial Assessment
    1) As per Section 80 of the Cantonments Act, 2006, Triennial Assessment is carried out by the Cantonment Board Dehuroad, once in three year, for revision of Annual Rateable Value of the properties already assessed and as well as to fix the Annual Rateable Value of the properties constructed newly taking into consideration the provisions under section 75 to 79 of the Cantonments Act, 2006. 2) For this purpose Public Notice is given by the Cantonment Board Dehuroad in the local newspapers as well as published on Office Notice Board and in the different areas of the Cantonment Board Dehuroad for information and necessary action of the general public. 3) Information is called for, from the general public, as per Notice under section 116 (1) of the Cantonments Act, 2006 specifying stipulated period. 4) On the basis of information, as submitted, the same is physically verified by the Tax Collectors of the Cantonment Board Dehuroad. 5) Assessment list of all the properties is prepared under section 75 of the Cantonments Act, 2006. 6) The Annual Rateable Value of the properties, as proposed, is revised in certain percentage for the properties already assessed as decided by the Assessment Committee / Chief Executive Officer. 6a) in respect of newly assessed properties it is proposed as per Total Built Up Area in Sq. Ft. X Rater per Sq. Ft. X 12 for the residential properties and 6b) as that of commercial properties it is Total Built Up Area in Sq. Ft. X Double of the Rate per Sq. Ft. of Residential X 12. 7) Public Notice under section 76(1) of the Cantonments Act, 2006 is issued stating that the Cantonment Board Dehuroad proceeds to consider proposed Annual Rateable Value of the already assessed properties and the newly assessed properties by mentioning date and time therein and on the other hand invite objections, if any, to the proposed Annual Rateable Value within stipulated period under section 76(2) of the Cantonments Act, 2006. 8) The objections, received if any, will be heard either in person or by authorized agent by the Chief Executive Officer as per Section 76(3) of the Cantonments Act, 2006. 9) After hearing and disposal of objections, received if any, assessment list is completed in all respect which is signed by the Chief Executive Officer and the President, Cantonment Board Dehuroad as per Section 77(1) of the Cantonments Act, 2006. 10) The assessment list so prepared is kept in the Office of the Cantonment Board Dehuroad open for public free of cost as per Section 77(2) of the Cantonments Act, 2006. 11) Thereafter, the Bills get generated and distributed in the area and collection of taxes is being carried out.