Allahabad Nagar Nigam::Property Tax Rules

1-

All owners of land and building will have to essentialy furnish details of carpet area and land area in Form-Kha by due date. (Notification of which will be provided through newspaper)

2-

In case of any alteration or additional construction in the building or there is a change in usage of self inhabited / rented or non residential building then the information will have to be essentialy refurnished on Form-Kha with in three months of any such change.

3-

Self inhabited residential buildings which are built on a land area of 30 square meters or having carpet area upto 15 square meters will be free from any taxes. The condition is that the owner should not own any other building.

4-

Any such self inhabited building which lies in a area which has come under the jurisdiction of city within last 10 years will be free from house tax.

5-

Buildings being used for prisons, courts, treasuries, schools, colleges will be free from house tax but any circular, commercial, technical and medical organisation which is neither run nor manged by government will not be free from tax.

6-

Tenants shall be responsible for payment of house tax living in residential buildings rented under Rent Control Act, 1972.

7-

Under section 174(2) of the act Nagar Nigam, from time to time, will provide rebate in tax for owners residing in their own house in accordance with the extant rules as per following:
   (a) Upto 25% on residential buildings upto 10 years old.
   (b) Upto 32.5% on residential buildings older than 10 years upto 20 years old.
   (c) Upto 40% on residential buildings older than 20 years.

8-

Similarly tax may be increased on rented houses from time to time in accordance with the extant rules as per following:
   (a) Upto 25% of calculated yearly tax on buildings upto 10 years old.
   (b) Upto 12.5% of calculated yearly tax on buildings over 10 years old and upto 20 years old.

Under points 7, 8 Nagar Nigam, from time to time, will publish notifications through newspapers for any new rules.

9-

1% interest per month will be payable in case the tax is not deposited by due date decided by Nagar Nigam

10-

House owners who want to self assess the tax, should submit the required information on form 'Ka' along with assessed tax

11-

In the event of delay in furnishing information or providing false information Nagar Nigam may impose a penalty upto Rs. 1,000/- under section 221(kha) of Municiapl Corporation Act.

12-

Annual rent assessment for residential buildings will be made on the basis of carpet area after multiplying the rate provided below after multiplying it by 12.

13-

For deciding of monthly rent different areas have been categorised under 3 categories 'A', 'B' and 'C'. This information may be obtained from tax department of nagar nigam, ward office or from revenue inspector of the respective area.

14-

Assesment of non residential buildings will be done based on input cost as in the past.

Monthly rent of carpet area (in Rs.) per square feet

Classification of buildings

On road greater than 24 mts. wide

On 12 to 24 mts. wide road

On road less than 12 mts. wide

Class-A

Class-B

Class-C

Class-A

Class-B

Class-C

Class-A

Class-B

Class-C

Concrete buildings with RBC, RCC roof

2.00

1.75

1.50

1.75

1.50

1.25

1.50

1.25

1.00

Other concrete buildings

1.50

1.25

1.00

1.25

1.00

0.90

1.00

0.90

0.80

Mud(Kutchaa) houses

0.90

0.80

0.70

0.80

0.70

0.60

0.60

0.50

0.40

Residential plots with no construction

0.10

0.09

0.08

0.09

0.08

0.07

0.07

0.06

0.05