Step by step guide to paying property tax

Read on for how to fill the tax form and pay your property tax.

Here below is the simple, safe and sure declaration of paying property tax.

1. Purchase an application at the area Revenue office, priced at Rs.5/- one each for different properties (In case of more properties – one for each corporation number)

2. Purchase one Hand Book priced at Rs.20/-

3. Demand an Appendix to hand book (Zone Classifications) of your area.

4. Go through the same calmly and understand the columns.

5. Measure your property in British system (Feet / Inches) – Note down the dimensions.

6. Differentiate the area as per year of construction, if constructed at different periods.

7. Differentiate the area as per the usage – Residential / Non-residential etc. as well as Owner Occupied / Tenanted.

8. Keep your old receipt handy.

9. Keep the copy of the SAS filed in the year 2000 or later. (Do not bother if not available) – You will not be able to claim cap facility without this.

Steps 5 to 7 may be got done by an architect / draftsman if necessary. (The Plan / Sketch will be useful for all future references)

10. Start filling the form as below:

  • Year of Assessment : 2008-09
  • PID No.: Refer to your old receipt and copy the same. The no. will be in three parts e.g. XX-XX-XXX.
  • Personal details of name, occupation, age, et cetera to be filled.
  • Address of the property as per the previous receipt.
  • Postal address for correspondence, if different.
  • Zonal Classifications – Refer to the Appendix bought and fill column 5.
  • Tick the appropriate boxes in column 6a.
  • Write the total area of Site and Built up areas as per your calculations OR given by architect / draftsman.
  • Fill the number corresponding to the type of building as per construction & usage of classification – Residential & Non-residential (Category I to V for Residential and VI to XVIII for Non-residential)
  • Fill in column 8 as per the assessment submitted in the year 2000 OR later (Leave it blank if not available) and the tax paid for the year 2007-08 in split form and the receipt no. in the appropriate column.
  • Calculate the values and fill in column 10 & 11 as applicable. (Calculate depreciation for the completed years as on April 2008 for different portions constructed at different periods as per table given on page no.18 of the booklet)
  • Complete the computation table by calculating 5% rebate if paid in full before 31st March 2009.
  • Prepare / arrange payment and fill in particulars of payment on page 6 of application, affix signature and date.
  • Get the complete application photo-copied and preserve the copy in your file for future reference.
  • Fill both the acknowledgements on pages 7 & 8 of the application before submitting and collect the acknowledgement of page 8 (Containing the application no.) duly signed by the officer receiving the application along with payment.
  • Keep the acknowledgement safe till you receive the PROPER RECEIPT for your payment, then file the same for your record along with the copy of the application.

10% of the applications will be scrutinized and who knows, yours may be one among them! Hence, keep all the documents handy including your calculation sheet for future reference and file your objections if need be at the time of inspection.

In case of inspection by the officers, please sign the check list in form VIII after getting full clarification to the observations made by the officer and in case of non-satisfactory clarification, sign the form with an endorsement to the same effect. It may be signed EITHER by the owner himself OR by the person occupying the premises.

Comments:

  1. D R Prakash says:

    Dear Readers,

    I the author and the President of the Osborne Road Area Residents Welfare Association wish to inform you that, a list of HELP CENTRES have been published in THE TIMES OF INDIA on 10th February, comprising of the location, areas covered and the person incharge in 6 pages. Please make use of it for an easy procurement of application forms and payment of taxes.

  2. M Ramachandran says:

    Sir, I have an apartment in a multilevel building and the sale deed describe B shedule as ” Propery unit No: 48 in Block B on the second floor apartment No:202 in the building measuring 137.36 Sq mt ( 1478 sft)of saleable area containing 3 bed rooms with Car Parking space No: P-6202 in the stilt contained in the complex known as SHIVARANJANI to be constructed on the A shedule property as per specification agreed” I have, even paid the property tax for 2008-2009 at Bangalore One on 9th May 2008. The amount was assesed in 2002-2003 and have been paying the same amount since then.
    Now as per the FAQ published I have to deduct the actual car park area from the saleable area and and calculate on the basis of revised Zonal classification ( from F to D, but to be taken as E) @ Rs.1.20 for the residence area and Rs.0.60 for the car park area to get the UAV and proceed to arrive at the actual property tax.
    Am I correct?

    The president of my Apartment Owners Welfare Association feel that we should actual measurement of the residential area and car park area.

    Being an apartment complex the “saleable area includes common area’s on each level, ground floor portico, lifts, etc.On the FAQ published it is clearly stated that we should adhere to “saleable area” and not any other which might bring arguments with the taxpayer and the person from BBMP coming to check the correctness of the SAS form that we filled.

    There are thousands of apartments in Bengaluru and it would be beneficial to all if you clarify this matter.

    Thanks

  3. D R Prakash says:

    Mr.M.Ramachandran,
    Both of you are right in certain interpretations. For being proper, you have to verify whether any tax is being paid by either the association / management etc. for the common area OR not.
    If there is a payment made similar to that, your president is correct. If not, you are correct.
    Another way to findout whether the salable area is inclusive of common area, you can take the actual measurement of your portion and compare it with the title deed.
    On the whole, what the corporation expects from the citizens is that all covered / usable areas have to shell out tax for its revenue.

  4. Balasubramanian A. says:

    I am an original allottee of Site and I have built Ground Portion in 1983 and added First Floor in 2003. I have been allotted PID also. Both are under our occupation and duly assessed for Property tax. But while filling up the Assessment for 2008-09 I do not find any column for giving details of different Depreciation applicable for different period of construction under Part II Col:10 (vii). Should I attach a work sheet for the same with the Form?
    Thanks.

  5. Harekrishna Acharya says:

    Hi,

    I bought vacant land and then constructed a house on that.
    It was vacant for a year (2005-2006) and hence I need to pay land tax for that year.
    From the next year till now, I need to pay property tax (2006-2009).

    My previous owner had paid the tax till 2005 but I cannot trace the reciept given by him.
    How should I go about filling SAS?
    Is SAS only for 2008-09?

  6. D R Prakash says:

    MR.A.BALASUBRAMANIAN,
    It is true that they have not given columns for showing the construction at different stages in Part II, but it is being reflected in Part I, 7)a. Hence you have to calculate on a separate piece of paper OR at the space provided on page # 8 and have to be submitted.

  7. D R Prakash says:

    MR.HAREKRISHNA ACHARYA,
    Your tax for the years 2005 to 2008, for site as well as building are an arrears. It has to be paid as per the norms laid down during the year 1999/2000, when SAS was introduced under ARV system. This due attracts penalty as well as interest, for not disclosing and for late payment.
    As far as the present SAS based on UAV system is to be calculated from the year 2008-09 and will hold good for three years.
    At the special HELP CENTERS created for this purpose, you may submit your declaration along with the tax as per calculation.
    After this special campaign is over, please go over to your area Revenue office and make the payment of the arrears.

  8. Srikantan says:

    I Purchased an apartment in the year 2007, when I had gone to get the katha transferred I was informed that the katha transfers have been temporarily halted and cannot be done until further orders as the area (hormavu) was being moved from village panchayat to BBMP.

    Then on several attempts to have the katha transferred I was informed that the katha transfer is temporarily on hold for various reasons (including local and assembly elections). I got the same answer when I went to pay the tax last year (tax structures are being modified, so tax collection is not happening).

    Today when I went to a CSC to pay the taxes, I was again told that Katha Transfers are on hold for the next three months (until after the parliament elections). I was also told that I have to pay taxes for the year 2007 -2008 (without which I cannot pay the taxes for 2008 – 2009). I am fine with the same. My questions are as follows:

    1. Are katha transfers on hold really, I find it strange that katha transfers have been on hold for 2 years.

    2. The original owner of the apartment I purchased has paid up tax until 2006-2007 to the panchayat at Rs. 2712/- per year. I am told that the tax for the year 2007 – 2008 is Rs. 9850/- (as it was under CVS), while the tax under SAS for 2008 -2009 is Rs. 3944/- …. is this possible?

    Thanks for the assistance!

  9. D R Prakash says:

    Mr.Srikantan,
    Sorry for the delay in responding to you, as I could not go through the net due to power shut downs at my convenient timings.
    The above guidelines were for the properties located in the old BMP area and as yours is a case of the new BBMP area, I will be clarifying your doubts shortly, but the suspension of issuing KATHA was true. Regarding payment of the tax for the previous years as well as the amount has to be clarified which will be done in a couple of days.

  10. Srikantan says:

    Dear Mr. Parasad,

    Thank you for the response, I shall wait eagerly, for your valuable inputs on the same.

    Regards

  11. Vibhor Tomar says:

    Hi ,
    I have exactly the same issue as Srikantan .I am living in the Apartment(Doddenekundi area Zone F) 1748sqft tax for 08-09 is 4123/- , tax for 07-08 is 9214/- also the RI at the bbmp contact point (Water Tank AECS Layout) has made it twice(18418/-) since we didnt possess Khata under section 112c-KMC act. On top of this he levied penality and cess is the calculation correct ?
    Regards
    Vibhor

  12. Harekrishna Acharya says:

    Hi Mr. D.R.Prakash,
    Thanks very much for the clarification regarding payment of arrears.
    Just one confirmation,
    Since I dont have a receipt of the payment of tax for earlier years, is a “declaration letter” as you have mentioned to that effect, enough?

    with best regards

  13. D R Prakash says:

    Mr.H.K.Acharya,
    I have not referred to any “declaration letter” to be submitted. Declaration is being done now for the property you own / made via the form for payment of tax.
    Even if you do not have the copy of the previous tax paid, you can always refer the details of payment and get the details of the receipt from the records at the ARO. If you have paid by cheque, it will be reflecting in your bank statement / pass book, enabling you to collect the details easily.

  14. D R Prakash says:

    Mr.Srikantan & Vibhor Tomar,
    For your Q.1, Suvarna Khatha Scheme was introduced (To curb the officials making money for issuing khathas)a couple of years ago, where issue of Khatha was made easy through self declaration forms for the BMP area, and the same may be introduced for the new BBMP area also. The issue of Khatha’s were suspended due to suspension of Registration of properties for quite a long period.
    For Q.2,The tax under CVS system is much higher and was introduced throughout BBMP area excluding old BMP area, where ARV system was running for the block period of 5 years. Now as protests were made regarding the high rate of tax under CVS system, the government has comeout with the new system of UAV, where tax is moderate.
    AS regards the previous years tax is concerned, a penal interest @ 5% per annum is payable for the years prior to 2008-09. For any extra demand by the officials, ask for a notice to be issued to that effect, and if done, you can always refer it to the higher authorities for a clarification. In case of any pressure by the staff, write to the commissioner with the details of the staff.

  15. D R Prakash says:

    AUTHOR’S NOTE:
    Dear Readers,
    The above guidelines were prepared with the properties of OLD BMP AREA in mind. The Commissioner of BBMP has approved this by publishing the same under his signature, with certain modifications to suit all the properties situated under the new BBMP area, in THE TIMES OF INDIA dated 13th Mar.’09 on page # 11.
    Please make use of the same for properties outside old BMP area.

  16. D R Prakash says:

    Mr.Prashanth Acharya,
    The year 2008-09 refers to the financial year from April of 2008 to March of 2009. Any construction (Completed) done during the said year attracts tax. If it is completed before September of the referred year, the tax for the entire year and for those completed after October, tax for the half year has to be paid.
    As your house was completed during January 2009, you have to pay an half (Second) yearly tax for the financial year 2008-09 and for the first half, tax for the site has to be paid.

  17. Vibhor Tomar says:

    Hi Dr Praskash ,
    Thanks for your advice i have paid the tax for 08-09 , but the RI was insisting on the Car Park area to be put as 180 , although my car park area is 112 .
    Is there a rule like that for minimum car park area ?
    But i paid for area what is alloted.
    Regards
    Vibhor

  18. Vibhor Tomar says:

    Hi Dr Prakash ,
    One more query , does the date mentioned on Possession Certificate by the builder holds any relevence in deciding whether we need to pay the tax for that year .
    Or its the registration date of the sale deed which decides your tax payment liability.
    Example: registration date is 13/3/2007 ,and possession date is on 1/3/2008 or 1/4/2008. In this case should the person pay tax for 07-08 ?

  19. D R Prakash says:

    Mr.vibhor Tomar,
    Regarding your first question, what you have done is right, if you have the relevant document – either the Title Deed or the Plan. You have no quantum specified for it. But the area you have specified should be practically fit in a car. Check whether your dimension meets it.
    Generally the space required for a carpark is more than 120 sft. That may be the reason for the RI to insist you on increasing the dimension.

    Your second question can be answered correctly depending on the content of the registered title deed, possession certificate, tax paid for the construction periods etc. Does it contain as a completed building or under construction ? Is the possession certificate issued by the builder based on the certificate issued by the corporation authorities for the entire apartments ? Has the builder paid tax for the vacant land for those relevant years under construction ?

  20. D R Prakash says:

    Mr.Prashant Acharya,
    Please post your questions on the website rather than posting it to the author, as it helps many others to get enlightened regarding the subject.

    As regards your first question, it is (Rules & Regulations) available on the site http://www.bmponline.org OR in hand book sold for this purpose in a brief explanation. You get it in detail in the rules and regulations of the property tax act, copy of which will be available at legal book dealers OR you may obtain it with the main BBMP(Corporation) Office.

    Regarding your second question about the usage of the building for a part of the financial year, the same conditions apply. If a property is vacant at a particular period, you can declare it as self occupied and get the rebate of 50% of tax.

  21. Vibhor Tomar says:

    Hi Dr Prakash ,
    There are 4 blocks in the building 3 are completed . 4th is under construction .Mine is 2nd block and is completed though the completion certificate can be issued only for entire building .
    Registration date is 13/3/2007 ,and possession date is on 1/3/2008 .
    Bulider has paid the land tax till 2008 .
    So in this case should we pay 07-08 property tax ?

    Regards
    Vibhor

  22. Sureshkumar says:

    Dear Mr Prakash,

    I constructed a house in Laughing waters, Ramagondanahalli, earlier in Panchayat but added to Mahadevapura Ward Zone F since 2007.

    I have 2 questions:
    1) I have not paid tax since the construction of house in 2004. I want to pay it now, should i use the SAS calculator and pay with 5%/annum interest till date?. Where can i find official note regarding this so that i can show to my ARO and pay the same.
    2) I have a open parking within my compound should i pay car parking tax for the same.

  23. Manju says:

    Hello Prakash,

    The information that you provided really helped me a lot. I have one question. I constructed a house in the year 2006. For 2006-07, I paid the tax through a broker (Since i was out of country). However, i have not paid the tax for 2007-08 and 2008-09. For 2008-09, i have filled the UAV form and have arrived at the tac that I need to pay. However for the year 2007-08, I am clueless on which form I need to fill. Also, does that tax calculation belong to UAV or should I follow the SAS-2000 tax calculation? If it is SAS-2000, is there any place where I can get the form and also the tax calculation procedure?

    Thanks for any information in this regard.

    Regards,
    Manju

  24. D R Prakash says:

    Mr.Vibhor Thomar,
    Your answer lies in your question itself. Land Tax is paid till 2008, i.e. for the year 2007-08 by the builder and the possession certificate is issued on 1st Mar.’08. Hence you are liable to pay the difference in tax for the 2nd half of 2007-08 from the vacant land tax to building tax.

  25. D R Prakash says:

    Mr.Sureshkumar,
    The present SAS calculator is based on UAV system and is applicable only from the year 2008-09. Since your area was under Village Panchayat limits till 2007, the tax according to V.P.norms (Tariff) apply and for the period of inclusion in BBMP area, tax according to SAS (CAV/ARV System) prescribed in the year 2000 has to be paid.
    Regarding the official note, it is available in the act, but I dont think you have any need to show it to the ARO, instead demand the ARO for the same, if he claims anything more than the calculated amount.
    An extract of the act regarding this is also available in the hand book on page 7 under FAQ section.
    Regarding your second question, do you have a securable (Protected) parking or is it just a compound where you can park a car ? In the later case, you have to pay tax for the excess vacant land if it exceeds the limit of 3 times the plinth area.

  26. D R Prakash says:

    Mr.Manju,
    You have failed to mention as to any changes of your area during the said period and hence I assume that there are no changes and the procedure is simple. The quantum of tax paid for the year 06-07 holds good for the subsequent years till 2008-09, where the taxation system has changed and you dont need to to fill any forms for those periods.

  27. Manju says:

    Hello Mr. Prakash,

    Thanks a lot for the clarification. In fact the area belongs to F zone now and earlier it was in E zone.
    I have one other question. In the year 2006-07, I went with a broker for filing the tax. I have the tax paid receipt; but I do not have the copy of the form that he filled. My house constructed area is 1367 sq ft., for which he paid Rs. 1900 as tax in 2006-07. However in UAV this year, I paid 3125 as tax. I am just wondering if the tax whatever he has given for the year 2006-07 is genuine or based on some wrong calculations… Is there any standard templates or examples that I can get somewhere for filling the tax for 2007-08 (any sample forms which uses SAS2000)?

    Thanks once again, for your kind help and info.

    Regards
    Manju

  28. D R Prakash says:

    Mr.Manju,
    Till the year 2007-08, SAS was optional and only from the year 2008-09 is being made mandatory. Mostly your property would have been assessed by the authorities then, which you may recollect as to whether you signed any forms almost similar to the ones for the year 2008-09 OR not. Anyway the assessed tax is Rs.1900/- and as per records that will be the due and just clear it with penalty as per norms. As regards the guidelines of 2000, many owners will have the book (It was a hand book with an application-Hence people had to buy multiple books) and you may go through the same, just for your consolation.

  29. Ramesh swamy says:

    Dear Mr.Prakash,

    We are running a Trust and Our building of nearly 22000 sqft near NGEF Factory is used for training purpose.Its a vocational training institute for the underprivileged and the entire training is offered free in addition to food,bus pass,materials and a job on completion of the course.Is there any special rate applicable in such cases?

    regards,

    ramesh swamy
    98440 85864

  30. D R Prakash says:

    Mr.Ramesh Swamy,
    As an outline answer for your question, YES, there is. It has got certain conditions such as registration under charitable institutions, Income tax exemptions, Ownership of property etc.,etc. With all such documental support, you have to apply to the Commissioner, BBMP for exemption and on approval, your property will get the benefit.
    Either for full details / services (Honorary), you may contact me directly.

  31. Aravind says:

    Dear Sir,

    I had purchased a vacant land in 2007.

    When the land owner had handed over the documents to me, he had paid the tax till 2007. After that i havent paid any tax.
    Hence last week i went to Local BBMP Office, when i showed them my sale deed , he gave me green color form
    and he said I cannot get the khata transfered now(Government has not yet given go-ahead approval for transferring khata in our area).

    So, I asked one of the person who helps others in getting khata transfered regarding my case, He said, “Its not urgent to pay the tax for me, as its not yet added in BBMP Liast, i can pay
    it while getting the khata transferred.”

    Now I have few questions,
    (1) What does that green form mean ? Does that mean my site is not yet added under BBMP Residential List, If yes, should i do something to make that get added?
    (2) Is there any way to get the khata transfered immediately now?

    Please send me your opinion on this case.

    Thanks in Advance,

    Regards,
    Aravind

  32. D R Prakash says:

    Mr.Aravind,
    You have failed to mention as to what type of land you have purchased. In its absence, as an outline reply, the green form represents the properties that have no Khatha numbers and you are liable to pay the tax. The present system is ‘SELF ASSESSMENT’ means, declare personally. This is a new concept adopted to start recognising unofficially made transfers.
    Government keeps on encouraging “AVOID MIDDLEMEN” – ADOPT IT.
    Regarding your second question, there is no authorised way to get Khatha done, when it is officially suspended due to the malpractices involved and the officials making “ILLEGAL MONEY” and finally putting the owners at great inconvenience due to their ignorance and easy spending in the form of “CORRUPTION”, as earnings have become easy nowadays.

  33. Manju says:

    Hello Mr. Prakash,

    Thanks a lot for the clarification. In the meanwhile, can you also please suggest me where I need to pay the tax for the year 2007-08? Is it in the same help centers where we made the payment for the year 2008-09?

    Thanks once again,

    Manju

  34. Aravind says:

    Dear Sir,

    Thanks a lot for clarification.

    My land was a agricultural land and the developer had converted the land to layout before selling it to me.

    (1)You have told that “the green form represents the properties that have no Khatha numbers and you are liable to pay the tax”,
    Does this mean that my land do not have a khata # at all or its there in developers name and it should be transferred to my name?

    (2)Is the given green form is only to pay the tax? If yes, how and when can I get the khata number to my land?

    (3)Can I pay last year tax at the local BBMP office(Local BBMP Office located near by to my land) itself or should I go to the
    Rajarajeshwari Nagar Muncipality Office.
    For the year 2002-2007, I have the receipts for the tax paid by the layout developer and the receipt is from
    RAJARAJESHWARI CITY MUNICIPAL COUNCIL.

    Thanks Again, for clarifying my queries quickly.

    Regards,
    Aravind

  35. Manju says:

    Dear Prakash,

    One more doubt. I have mentioned my Khata number as per the records I have in my property, while filling the 2008-09 SAS. While i paid the tax for 2006-07 and the land tax before to that, I was filling the same Khata number. However, today I went and asked the BBMP officials for the 2007-08 and with great difficulty, finally they have told me that the amount i need to pay is 2803 and i have given the check for the same. But, in the receipt that they have given, they mentioned a different Khata number (but the house number they mentioned correctly). When I went back and asked them, it does not matter, as long as the house number is correct. When I asked them why they have changed it, they opened a register and showed my house property against this new Khata number. He said, Khata number changes frequently. When I asked for the reason, he did not respond and got himself busy in helping some other person.

    Could you please let me know if this Khata number changes. I did not get any notification for the same. In case it changes, how can I get the new Khata number document?

    Thanks for any of your clarification here and thanks once again for the previous answers.

    Regards,
    Manju

  36. D R Prakash says:

    Mr.Manju & Aravind,
    To answer your questions in particular, one has to examine your documents as to its issuing authority, the genuineness of the documents etc.,etc.
    What clarifications are given here are in general cases only. The following are the parameters as applicable :
    The Green Form (Form III) is for properties that are unauthorised / unlawful and built without the sanctioning from the local planning authorities. These neither have a PID # nor a Khatha.
    The areas included under the new BBMP area has passed the route from Village panchayats (VP) to City Municipal Council (CMC) and then to BBMP during various periods.
    Khatas genuinely issued by at any stage can have the chances of getting changed due to the reason of its transforming from stage to stage.
    Many CMC offices have been converted to BBMP offices and hence the location depends on it.
    Khata can be changed / obtained as and when the corporation revokes its issuance and at present it is suspended due to the mass malpractices involved in its issuance and also to get the records updated from the previous stage and converted into E-Form (Computerisation)

  37. D R Prakash says:

    Annexture to the above –
    For properties that have only Khatha no. (No PID #) issued by any of the authority, needs to use Form II (Pink). These properties are mainly from the erstwhile CMC / TMC and the 110 villages that have been included / merged under BBMP.
    For properties having PID no. Form I (White) is the correct form to be filled in.

  38. D R Prakash says:

    Dear Property Owners,
    Dont worry if you have missed the bus to pay your property tax for the year 2008-09 before 31st March to avail the REBATE of 5%. You still have time upto 30th April to pay your taxes without penalty.
    It is the other fact that you have to gearup to pay the tax for the year 2009-10 from June, which just leaves hardly TWO months.

  39. venkata ramarao K says:

    Hi Prakash,
    I owned a flat in year 2007, and builder has paid the property tax till 2007 for the land (not for the apartment). and the apartment is finished in 2007 itself. Now till now we have done the khatha (as builder has not finished completely). Now if i want to pay the property tax, how should i pay?.

  40. venkata ramarao K says:

    Hi Prakahs,
    in my previous comment, there is a correction, we have not done the khatha yet.
    How to pay the property tax without having katha on our name. And even the previous property tax payment was done for the site not for the apartment.

  41. Sumeet says:

    Hi,

    I am currently out of bangalore and trying to apply for the property tax through my tenant.He is requiring Property ID for submitting the tax. I am not sure where I can locate the property ID ? Last property tax was submitted in 2005-2006 and does not a property ID.

    Any help will be greatly appreciated.

    Thanks
    Sumeet

    Work – 562-593-5144

    Cell – 424-205-0390

  42. Madhu Yadav says:

    Thanks very much for this article. it really helps…
    Also not sure if someone has already faced this problem.
    This link http://sasbbmp.com/forms/form4.aspx mentions that ‘If the property tax return for the previous year has not been filed, property tax for the current year shall be accompanied with the return and dues for, if any for the previous years.’
    but I am not able to proceed on this page since I haven’t paid 2008-09 tax and hence dont have the application no.

    My mail to the helpline didn’t get any response 🙁
    can someone help?

  43. D R Prakash says:

    Dear Mr.Venkata Ramarao K,
    IT does not matter whether the KATHA is in your name OR in others. You have to pay the tax for the building and not for the name. Hence you should pay the property tax.
    You have mentioned that the apartment got completed in the year 2007 itself and the tax has been paid only for the site for the referred period. Can you be more clear as to when in 2007 the structure got completed as to derive whether you should pay the building tax for full OR half year.
    Now that Khathas are being issued, you can apply for the same and get it transferred to your name.

  44. D R Prakash says:

    Dear Mr.Sumeet,
    PID nos. have been alloted during the years 2003-04 and all your receipts will bear it since then. Please refer to your old receipts upto where you have paid.
    In case you do not have it there, please forward your full address of the property to enable me to guide as to where and how you can get the same. Even you can ask your tenant to get in touch with us for the help directly.

  45. D R Prakash says:

    Dear Mr.Madhu Yadav,
    Please go carefully on the instructions on the site, where it says
    “FORM FOR THE SECOND AND SUBSEQUENT YEAR IN THE BLOCK PERIOD IN RESPECT OF TAXPAYERS WHO HAVE FILED RETURNS IN THE PREVIOUS YEAR IN FORM I ( PROPERTY WITH PID NUMBER) OR FORM II (PROPERTY WITHOUT PID BUT HAVE KATHA NUMBER) OR FORM III (PROPERTY THAT HAVE NO PID OR KATHA BUT A REVENUE SURVEY NUMBER) WHERE THERE IS NO CHANGE EITHER IN THE EXTENT OF BUILT UP AREA, USAGE (RESIDENTIAL TO NONRESIDENTIAL OR VICE VERSA) OR ITS OCCUPANCY (OWNER OCCUPIED TO TENANTED OR VISE VERSA), OR CHANGE IN CATEGORY FROM THE DECLARATION FILED IN THE PREVIOUS YEAR.”
    For a defaulter, online will not work and you have to manually file the returns and submit it at your designated help center.

  46. Nishan Desai says:

    Hi Prakash,
    Your article is indeed very informative and subsequent QA discussions have solved significant doubts but still I have some 🙂
    I purchased an apt(ready to move) in 2009 and my registration took place in mid-november. Builder has already paid the land tax for 2008-2009 & 2009-2010.
    Do I need to pay my Individual Tax for Year 2009-2010? Would it be for full year or pro-rated based on the Sale Deed?
    Which form do I need to fill for the first time? I assume my apartment lies in zone F.

    Regards,
    Nishan

  47. veer says:

    Dear Mr. Prakash,

    For 2008-09, I filed the property tax under a different zone (C) and now I’ve relalized that my property is under E. I have verified that the property has been under Zone E even in 2008. I have done the same for 2009-10. In this case, is it possible to re-file it for 2008 & 2009 ? If not, can I change it at least for 2010-2011 ?

  48. D R Prakash says:

    Dear Mr.Naren,

    First I would like to know whether they have issued a manual receipt OR a compute receipt. If it is a manual receipt, then it is an indication that, your property details have not been uploaded and you have to make a direct payment at the designated office. If you are issued a computer receipt, go over to http://www.sasbbmp.com and click the year 2008-09 and a window will pop-up requesting you to fill in application OR PID no. You fill in the application no. and proceed further as instructed.

    Hope this will enable you to make the payment on-line.

    ThanQ

    D.R.Prakash
    21 04 10.

  49. D R Prakash says:

    Dear Mr.Veer,

    There is no problem for paying tax for a different zone, that too with a higher tax. During the given block period, you can submit a revised return and claim back the difference which can be adjusted with the current payment.

    For this, you have to submit revised returns for both the FYs 08-09 & 09-10, by clearly furnishing the receipt nos. and date of payment in the respective column, the excess amount that is to be claimed and enclosing the copies of the same for the perusal of BBMP authorities.

    Still in case your payment is excess, you need not pay any tax for the current year, but fill in the columns where your credit balance is still available to be adjusted for the next year.

  50. D R Prakash says:

    Mr.Nishan Desai,

    Sorry for the delay in answering your query, which is due to a technical error, which didnt enable me to get your posting. Please accept our humble apologies for the same.

    By now you might OR might not have paid your tax. If not paid, here is the correct steps for the same.

    You have to fill the form V for the second half of 2009-10 and pay the tax accordingly less the paid tax for the land for the given period.

    For the year 2010-11, you have to fill form IV and pay the appropriate tax.

    Regarding the zone of your property, please get a copy from the concerned area office OR log on to http://www.bbmp.gov.in and select zones to find out your appropriate zone.

  51. hari says:

    Sir,

    Thank you for your efforts. I currently own an apartment in bangalore which i purchased during 2005. i have transferred khatha to my name but have not paid property tax for all these years.. can i pay property tax now for all years starting from 2005 till this year. If there is a penalty for nonpayment of property tax, how much will it be. i mainly wanted to know whether can i pay tax from 2005 now. Because, i am keen in making this payment uptodate.

  52. R Ramamurthy says:

    I have paidBBMP property tax for 2010-11 twice through Credit Cards as the online
    payment service was not properly responding.How to claim the refund Please

  53. Renju says:

    Sir,
    I am planning to do the registration of a resale property this week. There is difference in agreed sale price and loan amount dispersed by bank. So I dont want to mention the cheque number given by bank in the sale deed, is it legally OK?

  54. D R Prakash says:

    Dear Sriyuths Hari, R.Ramamurthy & Renju,

    Sorry for the inadvertent delay in replying to your queries, the reason being laid-up in bed due to a road accident since 27th May ’10 and delay in recovery as well as some technical problem in the system, could not address you.

    If your doubts are not cleared / steps not taken, and need clarifications, please feel-free to approach with a request to send a copy to my mail ID dearpe_21@indiatimes.com for an early response.

  55. Jayakumar K P says:

    Dear Sir,

    I bought a flat in November 2009 which is under BBMP and the builder has paid the Property Tax only till 2008-2009 [only recently]. I have not paid the Property Tax till date and want to pay the same as soon as possible.

    Need your advise where to approach and what are the forms to be filled-in. Will they accept the delayed Property Tax or not?

  56. Durai says:

    Dear Mr. Prakash,

    Thanks for your contribution. It is really helpful. I have following issue. Could you please help me?

    I have bought & registered a flat during Mar 2010 in Singasandra (Zone F) and forget to pay the property tax for the financial year 2010-11. When I approached BBMP to pay it now, they told I need to pay property tax difference for FY2008-09 & FY2009-10 also as the construction was going on and the builder paid property tax for vacant site only. BBMP has shown following calculation

    FY2008-09:
    ———
    (1550 Sq.ft * 10 * 0.12)* 20% = 372 + 89(24% cess) = 461 + 213(penalty) + 100 (late fee) = 773.00

    FY2009-10:
    ———
    461 + 167(penalty) + 100(late fee) = 728.00

    it is true, if it is, should I pay those years as I was not owner of my property?

    Regards,
    Durai

  57. Manjunatha K says:

    Dear Mr. Prakash,

    We bought a Flat in Uttarahalli area. Registration was done in Sep-2009. The builder / Land Owner had paid the taxes for 2009-10 for the land since the construction was still going on. Now when we are trying to pay the tax for 2010-11 BBMP official said, tax cannot be taken in individual flat nos. since there is a blocking period of three years 2008-09 to 2010-11. The online system doesn’t accept the individual flat taxes. when we requested them to take the tax manually they said manual collection is also not possible. Can you please guide us what to do?

  58. vswami says:

    Points @M Ramachandran
    In my view, firstly it requires to be examined and ascertained whether it should be an association properly/strictly registered in accordance with the Apartment Act, so as to be regarded a ‘legal entity’ and also act in its own name in respect of the ‘common areas’.
    On another point of doubt re SWMC Cess, as raised by me, see my recent Post @Common Floor.
    vswami

  59. D R Prakash says:

    Dear Sriyuths Jayakumar K P, Durai, Manjunatha K & vswami,

    I am sorry not to attend to your doubts in time due to technical error of not reaching me.

    By now, I hope you would have got solutions / clarifications for your queries. If not please feel free to write up again with a copy to my ID for a quick action.

    Once again please accept my apologies for situation beyond my control.

    Thankyou all,
    D.R.Prakash

  60. D R Prakash says:

    Feedback from Animesh (pathak.animesh@gmail.com)

    On article: Step by step guide to paying property tax

    Hello Mr Prakash, I need some guidance on paying land tax. My land is in south bangalore (beyond chandapura circle). What is the process to pay the land tax? I am not residing in bangalore currently. Is there a way to pay the bill online? I hope i didn’t bother you. Thanks in advance, Animesh.

  61. D R Prakash says:

    Dear Animesh,

    I am sorry, not in a position to clarify you quarry, due to the absence of complete details. Which year tax you have to pay? upto what period has it been paid? Is is a residential site? Is it on Green Belt? Has it been converted? Has betterment charges paid? etc., etc.

    As far as your doubt to pay on line, yes it is possible if your property comes under BBMP and the tax till last year is paid and is updated on the system. If not only physical payment has to be made.

    For any clear clarification, full details are a must. Otherwise only an outline clarification can be given.

    ThanQ.
    D.R.PRAKASH.
    06 11 11.

  62. Vishwanath says:

    Dear Sir,
    I had submitted the form properly for computerization but they have made mistake while entering the details in system. I paid the tax for 2010-11 for full year last time and later came to know in printed receipt everything was wrong including PID number but only name is rite.The details in acknowledgement which i received for submitting the form is rite but in system it is wrong.So i dint pay the property tax for this year still. So what can i do and how to get the details to be changed in system. Kindly guide me. We have shown the last year receipt to BBMP office immediately stating that all the details are wrong. So the reply from them for that is They have edited it manually i.e. in writing and later signed on it but in system it remains same. So kindly guide me what to do next.

    Thanks
    Vishwanath K.P

  63. K Venkatesh says:

    Dear Mr.Prakash,

    I purchased a B Khata flat in Gottigere in Sep-2010, i have not paid property tax till now.
    Please guide me on how to pay the backlog tax including this financial year. Also i need your suggestion to change the name in Khata and EB bill.

    Thanks & regards,

    Venkatesh.K

  64. Manish says:

    Hi Prakash,

    Can you please guide me how to pay the property tax for the apartment I bought in Suncity,Sarjapur road in 2004 ? The khata transfer was done in 2007 but I have never paid property tax.

    Regards
    Manish M

  65. Senthil Raja Ramasamy says:

    Hi… I have paid property tax 2014-15 after that i have changed my car parking from open to slit parking… due to car parking any changes is there in my property tax for 2015-16

    Thanks

  66. sharvani says:

    D R Prakash
    good evening

    2006-07 and 2007-08 i need to know how much tax i need to pay area is 1646 sft and car parking area is 150 sft, in jeevanbhima nagar Aro office area prior to 2008, 5% tax is payable but property tax how much it will be because there are different amounts were demanded.

  67. MAHESH T. C. says:

    Mahesh T.C.
    Mr.Prakash, good morning
    I have read your guidance its coming very well, i want to know how to calculate tax for the STARE-CASE built up area in multistory commercial building , how should we calculate, is this comes under owner occupied area OR tented occupied area,
    Thanks

  68. Vijay Padki says:

    Dear Prakash,

    I reside overseas and I made a mistake of building a house in Arakere Layout. I am at a loss as to paying property tax. I believe the tax was not paid since 3 years or so as my builder said that he will take care of it but never did. It is hard to communicate with anyone in the office there and being so far away, I am totally handicapped. Can you please show me what I need to do to pay tax for the last 3 years? I believe my building do not have Katha A, which makes it hard to pay tax online? Are there any agencies or person who can give me this service for a charge ?

    Regards
    Vijay

  69. Ranganath Gowda says:

    Hello Sir
    I Purchased flat in 2013 and registered but was ready to occupy in 2014. till date no tax paid as we were told it can be done only after khata transfer. recently by farming an association we approached to get khatha as builder was not responding for our problems. we learnt that we cannot get khatha as construction deviations are more than permissible so, we can get only B Khatha( we do not know credibility of B Khatha) and to get B Khatha we need to pay tax till date. our taxes are due and we have to pay penalty/Interest for the dues.
    We have some doubts..
    1. when apartment was not ready to occupy how tax becomes due?
    2. If at all need to pay, since when it is to pay?
    3. Will Self Assessment Scheme helps to declare and pay tax from 2015-16?
    please guide us

  70. Senthil says:

    Hello Experts, I was trying to pay my Property Tax for a property in Bangalore Area. But no luck yet. guy who was suppose to help just gave me the B Khatha document Extract. I dont have any idea on how to view the details online or Pay the Tax. Any idea will help me a lot.

  71. Swathi Kashyap says:

    Hi I have a flat in hoskerehalli for which I have filled in the online form for paying property tax and submitted. While it was in payment stage I realised that the sqft area of my flat I have filled in the form is incorrect. Now that I am trying to edit the form it says it’s in payment stage already & cannot be edited. Is there any way that the online form can be modified & re-submitted.

  72. Arjun Balachander says:

    Good evening,
    I would like to know how could we file the rectified property tax, our is a residential property with apartment. There are few corrections to be done in assessment in accordance with deviation and we would like to do it in akrama sakrama scheme.
    Kindly help me with the link on how do I go about the assessment. Thanks in advance.

  73. amarnath says:

    Dear Mr. Prakash,
    My question is regarding free-parking area in my non-residential building, whether it should be charged at 50% or 25% of U.A.V. If it is 25%, form when was this rate effective? Can I claim refund since I have paid at 50% since 2008-09. Thanks for your help in advance.

  74. Shankar Mk says:

    On 06/04/2017 my property tax was paid online under 2017-18 Application No 1600021510. My Base Application No for 200809 is 2081801. Inadvertently Tax amount of Rs 9,461.30 calculated as Tax is twice the amount of which I was liable to pay. The error is due to addition of the entire 1,400 S.ft of built up area, instead of a small correction. Subsequently I came to know that there is no option of updation in the system and only additions if any are allowed. This creates a lot of problems for genuine tax payers. I am a 67 years old Senior Citizen, and would like to suggest to BBMP that there should be an option of correction for errors committed by mistake also instead of approaching the area ARO of BBMP. Corrections need not be allowed if the amount of tax arrived is below the area declared under SAS 2008-09.
    Please provide solutions for this type of problems. Re submission of corrected returns on line should be made available. Please answer

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