A guide to paying property tax online in Kolkata


Property tax is a recurring charge that home owners have to pay every year. However, the tax amount varies from one location to another. This is a guide to paying property tax online in Kolkata

Owners of residential properties in Kolkata, are liable to pay property tax to the Kolkata Municipal Corporation (KMC) every year. The municipality uses the funds collected as property tax, to provide important civic facilities and services.

On December 15, 2016, the Kolkata Municipal Corporation (Amendment) Bill 2016 was passed, to simplify the assessment and collection of property tax and make the entire process more transparent. It empowered the KMC to limit the increase and decrease in property tax, to a certain extent and also enable self-assessment of one’s property tax.

Here’s how to calculate and pay KMC property tax online:

Key highlights of Unit Area Assessment

  • Under the UAA scheme, the city has been divided into 293 blocks and seven categories – A to G. The division is on the basis of market value of the properties, facilities and infrastructure.
  • Each category has been assigned an annual value per sq ft, also known as the Base Unit Area Value (BUAV) where category A has the highest while category G has the lowest BUAV.
  • All slum areas in the city are categorised as ‘G’, irrespective of the location, to reduce the tax liability on the economically weaker classes. Similarly, all Refugee Rehabilitation colonies and government schemes for the economically weaker section are categorised as ‘E’, regardless of their geographical location.
  • The system covers around six lakh property tax payers in Kolkata. The UAA calculation method is expected to bring parity in the tax system, so that all the properties under the block are taxed uniformly.

How to calculate KMC property tax online

In March 2017, the new Unit Area Assessment (UAA) system for property tax calculation, was passed in the KMC. This enabled property owners in the city to calculate their tax themselves, thereby, removing any subjectivity or ambiguity that existed under the earlier Annual Rateable Value system. 

Base Unit Area calculation

Base Unit Area Values for covered space of building or land comprising building or vacant land
Block CategoryBase Unit Area Value per sq ft (in Rs)
A74
B56
C42
D32
E24
F18
G13

 

See also: Property Tax Guide: Importance, Calculation and Online Payment

To simplify property tax assessment even further, ‘bustee’/slum/’thika’-tenanted areas are categorised as ‘G’, irrespective of their geographical location under any block. Additionally, all recognised RR colonies*, including settlements under government-notified EWS and BSUP (Basic Services for Urban Poor) Schemes, are categorised as ‘E’, irrespective of their geographical location under any block, unless they belong to a block that is categorised lower than ‘E’.

(* RR Colonies refer to refugee rehabilitation colonies, including slum settlements that are spread all across the city.)

The property tax calculation also utilises the concept of multiplicative factors (MFs), to account for the many critical differences in houses within the same block. MFs would account for variations in terms of the purpose of use, location of the property within the block, the age of the property, nature of occupancy and type of structure. These factors are clearly notified and used to increase or decrease the BUAV of different properties, as applicable.

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Multiplicative factors

Location of the propertyMultiplicative factor
Property abutted by roads having width ≤ 2.5m0.6
Property abutted by roads having width >2.5 m but ≤ 3.5 m0.8
Property abutted by roads having width >3.5 m but ≤ 12 m1
Property abutted by roads having width >12 m1.2

 

Age of buildingMultiplicative factor
Age of premises 20 years or less1
Age of premises more than 20 years but less than 50 years0.9
Age of premises more than 50 years0.8

 

Type of propertyTax Rate
Un-developed bustee6%
Developed bustee8%
Government properties under KMC Act, 198010%
Properties having annual value <Rs 30,00015%
Others20%

 

Occupancy StatusMultiplicative factor
Property (or portion thereof) under occupation of tenant(s) or anybody else other than an owner or his/her “family” as defined in the scheme, where the tenancy ≤ 20 years old and is used for non residential purpose4
Property (or portion thereof) under occupation of tenant(s) or anybody else other than an owner or his/her “family” as defined in the scheme, where the tenancy ≤ 20 years old and is used for residential purpose1.5
Fee/ Commercial Car Parking Space/ garage4
Property (or portion thereof) under occupation of tenant(s) or anybody else other than an owner or his/her “family” as defined in the scheme, where (a)the tenancy > 20 years old but ≤ 50 years old and, (b) the tenant is not protected under West Bengal Premises1.2
Property (or portion thereof) under occupation of tenant(s) or anybody else other than an owner or his/her “family” as defined in the scheme, where (a) the tenancy > 20 years old but ≤ 50 years old and, (b) the tenant is protected under West Bengal Premises Tenancy Act 19971
Property (or portion thereof) under occupation of tenant(s) or anybody else other than an owner or his/her “family” as defined in the scheme, where the tenancy > 50 years old1
Property (or portion thereof) under occupation of owner or his/her “family” as defined in the scheme1

 

Structure of BuildingMultiplicative factor
Residential Building (not being an apartment) on a plot size > 10 cottah1.5
Apartments belonging to such “Special Projects” as earmarked by IG Registration (excluding apartments identified/ notified as MIG / LIG by any Government/ statutory body) or, Apartments having “covered space (excluding car parking space)” > 2000 sq. ft.1.5
All Pucca properties and such other properties not falling under any of the other categories1
All Car Parking Spaces (open and covered) and Garage0.8
Semi-Pucca0.6
Proportionate Common Area0.5
Kuchcha0.5

 

Usage TypesMultiplicative factor
Water Body0.5
Residential Use1
Industrial/manufacturing, Shop<250 Sq.Ft., Restaurant2
Health, Edu – Inst, Single Screen Cinema, Hotel < 3 star, Bar3
Hotels 3 star and 4 star, Ceremonial House4
Office, bank, Hotel 5 star or more5
Commercial shops(not in U3) , mall, Multiplex6
Offsite ATM, Tower, Hoarding, Night Club7
Vacant Land upto 5 cottah not falling under above categories2
Vacant Land more than 5 cottah8

 

Property tax calculation formula

The annual property tax under the UAA system is calculated, using the following formula:

Annual tax = BUAV x Covered space/Land area x Location MF value x Usage MF value x Age MF value x Structure MF value x Occupancy MF value x Rate of tax (including HB tax)

(Note: HB tax refers to Howrah Bridge tax, which is applicable on properties lying in specific wards.)

Ensure that your record in the system is updated and no outstanding amounts are shown against your account. If there are any errors, have them corrected immediately.

 

How to check unpaid property tax bill online?

Property tax payers can easily check the pending tax dues online, on the KMC website. Follow the procedure given below, to check current and unpaid property tax bills:

Step 1: Visit the KMC Unpaid PD bill link.

Step 2: Enter the Assessee number and click on ‘search’.

 

KMC Property Tax Reprint e-receipt

 

Step 3: Your current unpaid will be displayed on the screen.

 

How to pay KMC property tax online

The Kolkata Municipal Corporation allows taxpayers to pay property tax online without any hassles. However, you taxpayers should know their assessee number and registered mobile number with them, to make use of this service. You can find your assessee number through your ward number and street name here.

Step 1: Visit official website of Kolkata Municipal Corporation

Step 2: On the right-hand side, find ‘Online Payment’ option. Select ‘Property Tax’ from the menu and choose the desired option.

 

Property Tax Payment KMC Step by Step Guide

 

How to find assessee number online on KMC website

Property owners can find the assessee number on the KMC official website.

Step 1: Visit the official website of the Kolkata Municipal Corporation

Step 2: Click ‘Online Services’ from the left menu and select ‘Assessment-Collection’.

Step 3: You will be redirected to a new page where you can find the ‘Assessee Information Search’ option.

Step 4: Select the ward number and street, you will be able to find your name and the assessee number.

 

What is PD Bill in KMC Property Tax bill

Periodic Demand bills are issued annually, on the basis of the last decided valuation of the property.

What is F/S Bill in KMC Property Tax bill

Fresh/Supplementary bills are issued immediately after a hearing to reflect any modification to the earlier issued bills. Additionally, fresh bills are also issued after the first assessment of a property.

What is LOI in KMC Property Tax bill 

Letter of Intimation is issued against outstanding tax bills and may contain the following tax bills:

  1. All unpaid fresh and supplementary bills, which attract penalty.
  2. All unpaid periodic demand bills which were issued prior to the current financial year.

 

How to reprint e-receipt after tax payment?

If you somehow forgot to save the e-receipt after the payment of property tax on the KMC website, here is how you can reprint it by following below given steps:

* Visit the KMC portal and look for ‘Reprint e-receipt’ option in the left menu.

 

KMC Property Tax Reprint e-receipt

 

* Select the suitable option from the drop-down menu. You can print the e-receipt for the waiver offered, pending dues and current payment.

 

KMC Property Tax Reprint e-receipt

 

* Mention the requisite details such as date and assessee number. Your receipt will be generated on your screen.

 

KMC WhatsApp number for property tax assessment

In a move to fast-track property tax assessment for Kolkata property owners, the Kolkata Municipal Corporation is planning to announce a WhatsApp number, where tax payers can apply for the assessment of their property. The KMC WhatsApp number will be 8335988888 and will be monitored by the municipal commissioner, to assess the requests received. If the number of requests received from a particular locality is more, the municipal corporation will set up a camp, to expedite the process.

 

KMC property tax waiver scheme

The KMC, in October 2020, finally implemented a tax waiver scheme, to compensate for the loss of revenue from property tax, due to the prolonged Coronavirus lockdown period. The tax waiver scheme is applicable to only those tax payers who have received the KMC property tax bill for the financial year 2019-20 by March 31, 2020.

According to the scheme, if a tax payer clears the dues by February 28, 2021, then, the interest and penalty applicable against the due amount will be waived-off by 100%. If a tax payer clears his dues between March and May 2021, a waiver of 60% on the interest and 99% on penalties will be offered.

However, to avail of the scheme, the applicant has to apply by January 31 2020. The applications will be accepted in all the tax collection centres of the KMC, in its headquarters and through the online mode. As soon as a taxpayer submits their application, they will be handed over the amended bill.

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KMC property tax: Latest news

While the 100% waiver scheme expired on March 31, 2021, the KMC is contemplating starting another interest waiver scheme, under which 60% interest and penalty will be discounted for the property tax payers. According to the municipal corporation, around 80% of the people who registered themselves for the 100% waiver scheme have already paid their dues.

As per the officials, the property tax department received around 7,000 applications in January 2021, for availing of the waiver scheme, after it was extended till January 31, 2021. The waiver scheme that was initiated from October 3, 2020, was supposed to end on December 31, 2020. However, it was extended, as the civic body received fewer applications than it expected, for availing of the benefits of the scheme.

Meanwhile, after mopping-up Rs 90 crores from 28,000 property tax defaulters, who applied for 100% interest waiver on the outstanding amount, the Kolkata Municipal Corporation is now targeting major tax defaulters. The KMC’s Revenue Department has resorted to sending reminder letters to the major defaulters to pay up, or risk having their properties attached. A team has been formed track down the major defaulters who owe over Rs 1 crore and are yet to apply for the interest waiver scheme.

Earlier, various media reports stated that the waiver scheme of the Kolkata Municipal Corporation had become a big hit among property tax payers, as the civic body mopped up Rs 40 crores in less than 45 days. Around 5,000 people have already paid their taxes and availed of the waiver facility. Under the scheme, a defaulter will have to pay just the principal amount and not the interest and penalty. According to officials, there are 5 lakh-odd tax payers among which 400 are major defaulters, who owed around Rs 1,500 crores to the civic body, prior to the introduction of the waiver.

 

KMC helpline and contact details

Complaints and queries can be registered on the following given contact number, on working days, between 10 AM and 6 PM and on Saturdays between 10 AM and 5 PM: 033-2286 1305.

 

KMC mobile app

The Kolkata Municipal Corporation has launched a mobile app, to provide services such as building plan approvals, mutation status and tanker booking, online. The mobile app is currently available for Android users only. The app can be downloaded from the Google Play Store. Property tax payers can pay their pending bills via the mobile app, using credit card/debit card/NEFT. At present, UPI payment is not supported.

 

FAQs

How to pay KMC property tax bill online?

Property owners can pay property tax online through the official website of the Kolkata Municipal Corporation.

How to get registered on KMC website?

You can get registered on the KMC website by selecting the UAA Online Submission option from the home page. Follow the procedures mentioned above to get registered.

How do I get a duplicate property tax bill?

You can view the pending property tax online, on the KMC official website after logging in, using your User ID.

(With inputs from Surbhi Gupta)

 

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