Kolkata Municipal Corporation Property Tax 2024: A guide to paying taxes

KMC Kolkata Property Tax is a recurring charge that home owners have to pay every year.

Owners of properties in Kolkata, are liable to pay the Kolkata Municipal Corporation (KMC) Property Tax every year. The municipality uses the funds collected as KMC Kolkata 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.

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Kolkata Municipal Corporation Property Tax: What is assessee number?

An Assessee is a person who is liable to pay the KMC Property Tax. An assessee number is the unique number that each assessee has on the basis of which the KMC Kolkata Property Tax is paid.

How to find assessee number to pay Kolkata Municipal Corporation Property Tax ?

KMC Property Tax

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

KMC Property Tax

  • Click on that and you will reachAssessee Number KMC Property Tax
  • Enter ward no, street, premise no  and click on search. You will access the assessee number.

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How to pay Kolkata Municipal Corporation Property Tax online?

  • Visit official website of Kolkata Municipal Corporation at https://www.kmcgov.in/KMCPortal/HomeAction.do
  • On the right-hand side, find ‘Online Payment’ option. Select ‘Property Tax’ from the menu and you will see a drop down menu with the options:
  • All bill
  • Suspense
  • Upto 50% interest waive LoI
  • UAA online submission.

KMC Property Tax

  • Click on All bill. Enter assessee number, contact number and email id and click on submit.

KMC Property Tax

  • On the next page, you will see the details of the unpaid property tax.
  • Then, enter the amount to be paid and proceed with payment.
  • You can pay through credit card, debit card and net banking.
  • Once the KMC Property Tax bill is paid, you will get an e-receipt as acknowledgement.

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How to calculate KMC Kolkata 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  (ARV) system. 

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 sqft, 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.

KMC Kolkata Property Tax: Base unit area calculation

Base Unit Area Values for covered space of building or land comprising building or vacant land
Block Category Base Unit Area Value per sq ft (in Rs)
A 74
B 56
C 42
D 32
E 24
F 18
G 13

 

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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.)

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Kolkata Municipal Corporation Property Tax: Role of multiplicative factors

The Kolkata Municipal Corporation Property Tax calculation also utilises the concept of multiplicative factors (MFs), to calculate the critical differences in houses within the same block. The multiplicative factors  would account for variations such as 

  • the purpose of use
  • location of the property within the block
  • the age of the property
  • nature of occupancy
  • type of structure.

These factors are clearly notified and they are used to increase or decrease the base unit area value of different properties.

KMC Kolkata Property Tax: Multiplicative factors

Location of the property Multiplicative factor
Property abutted by roads having width ≤ 2.5m 0.6
Property abutted by roads having width >2.5 m but ≤ 3.5 m 0.8
Property abutted by roads having width >3.5 m but ≤ 12 m 1
Property abutted by roads having width >12 m 1.2

 

Age of building Multiplicative factor
Age of premises 20 years or less 1
Age of premises more than 20 years but less than 50 years 0.9
Age of premises more than 50 years 0.8

 

Type of property Tax Rate
Un-developed bustee 6%
Developed bustee 8%
Government properties under KMC Act, 1980 10%
Properties having annual value <Rs 30,000 15%
Others 20%

 

Occupancy Status Multiplicative factor
Property under occupation of tenant, where the tenancy ≤ 20 years old and is used for non residential purpose 4
Property under occupation of tenant, where the tenancy ≤ 20 years old and is used for residential purpose 1.5
Fee/ Commercial Car Parking Space/ garage 4
Property under occupation of tenant where (a)the tenancy > 20 years old but ≤ 50 years old and, (b) the tenant is not protected under West Bengal Premises 1.2
Property under occupation of tenant, where (a) the tenancy > 20 years old but ≤ 50 years old and, (b) the tenant is protected under West Bengal Premises Tenancy Act 1997 1
Property (or portion thereof) under occupation of tenant(s), where the tenancy > 50 years old 1
Property (or portion thereof) under occupation of owner or his/her “family” as defined in the scheme 1

 

Structure of Building Multiplicative factor
Residential Building (not being an apartment) on a plot size > 10 cottah 1.5
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 categories 1
All Car Parking Spaces (open and covered) and Garage 0.8
Semi-Pucca 0.6
Proportionate Common Area 0.5
Kuchcha 0.5

 

Usage Types Multiplicative factor
Water Body 0.5
Residential Use 1
Industrial/manufacturing, Shop<250 Sq.Ft., Restaurant 2
Health, Edu – Inst, Single Screen Cinema, Hotel < 3 star, Bar 3
Hotels 3 star and 4 star, Ceremonial House 4
Office, bank, Hotel 5 star or more 5
Commercial shops(not in U3) , mall, Multiplex 6
Offsite ATM, Tower, Hoarding, Night Club 7
Vacant Land upto 5 cottah not falling under above categories 2
Vacant Land more than 5 cottah 8

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KMC Kolkata 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 Kolkata Municipal Corporation 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:

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.

KMC Property Tax PD Bill

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.

A guide to paying property tax online in Kolkata

  • Proceed by entering the Assessee No, Contact No, email if and search and proceed to pay.

Unpaid Bill KMC Property Tax

  • Your current unpaid will be displayed on the screen.

KMC Dues Property Tax

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.

After clicking on the property tax button on homepage, if you select ‘outstanding (LOI)’, you will be led to https://www.kmcgov.in/KMCPortal/jsp/KMCAssessmentLoiPayment.jsp

A guide to paying property tax online in Kolkata

Enter the assessee no and search for all the unpaid property tax- all outstanding bills (LOI).

For accessing the suspense and UAA online submissions, you have to enter the site using the login id and password. If you don’t have the same, first register and then enter the KMC website to get details. 

How to reprint e-receipt after KMC Kolkata Property 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:

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.

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How to pay KMC Kolkata Property Tax payment offline?

  • Visit the KMC office.
  • Fill the KMC Property Tax application form with details such as asseessee number, owner name, address, property id, registered email id and mobile number.
  • Submit the form and make the payment using cash or cheque.

KMC Kolkata Property Tax rebate

Note that the property owners can avail of the extra 5% rebate on the last three quarters only if all four quarters of the Kolkata Property Tax is paid in a single transaction and within rebate date of first quarter. This is a very good chance to save money on property tax and property owners should ideally make use of this scheme to save big on property tax.

Kolkata Municipal Corporation Property Tax: Dos and don’ts

  • Get an estimate of the KMC Property Tax to be paid always before proceeding with the payment . If you have any problem, you can complain against the property tax that you have been charged and get it verified.
  • You can pay KMC Property Tax using cash or online using net banking. Credit cards can also be used to pay the KMC property tax but you may be charged around 2-3% as service charges. Also, you can property tax using ESCROW account.
  • Certain people get tax exemptions and the criteria may be may  based on age etc. However, this differs from state to state.
  • You can make use of the rebates that is offered by the KMC property tax for paying property tax before the deadline.
  • Never skip paying property tax as this may result in heavy penalty.

Tips for reducing Kolkata Municipal Corporation Property Tax

  • Check your KMC property card for any difference between what is mentioned on paper and your actual asset.
  • Do not make structural changes to your asset as this can result in increase in property tax.
  • Make use of concessions given to super senior citizens, army personnel etc.
  • Pay the property tax well before deadline to avail the rebates offered by KMC.

WhatsApp number for KMC Kolkata 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.

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Kolkata Municipal Corporation 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 at https://play.google.com/store/apps/details?id=com.kmc.app&hl=en_IN&gl=US .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.

Housing News View Point

Kolkata Municipal Corporation has enabled ease of payment of KMC Kolkata Property Tax. Also, the KMC offers rebate on advance payment of Kolkata Municipal Corporation Property Tax. It’s recommended that people take use of this service and pay the KMC Property Tax on time so that they are saved of paying penalties or worse losing their properties.

Kolkata Municipal Corporation Property Tax: Latest news

February 13, 2024:

KMC to offer 1% additional discount on e-payment of property tax

In a bid to encourage people to pay the property tax online, the KMC is offering an extra rebate of 1%, mentioned a ToI report. This is above the 5% rebate that people will get for making the KMC Property Tax payment before a specified time. Thus, people will get a total of 6% rebate that is upto a maximum of Rs 200 per payment.

Kolkata Municipal Corporation: Contact details

You can reach the KMC at

The Kolkata Municipal Corporation

5, S.N.Banerjee Road,

Kolkata 700 013, India

Ph : +91 33 2286-1000

Toll Free Number: 18003453375

Timing: 10 AM and 6 PM (working days)

10 AM and 5 PM (Saturdays)

FAQs

How to pay Kolkata Municipal Corporation 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 Kolkata Municipal Corporation 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 Kolkata Municipal Corporation Property Tax bill?

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

What happens if property tax is not paid in Kolkata?

Property tax payers will be penalised for defaulting on tax payment. A one-time penalty of upto 15% of the tax amount will be levied, along with other consequences.

What is unit area assessment in property tax?

The unit area assessment (UAA) system is a method for determination of property tax. It aims at standardising the property tax system, based on location, area, purpose of use, property’s age, nature of occupancy and type of structure.

Is property tax paid every year?

Property tax must be paid every year by property owners to their respective municipal corporations.

How do you get a tax receipt?

Challans or tax receipts will be needed irrespective of the Kolkata Municipal Corporation property tax payment method. Citizens can download and reprint the challan from the official portal. After payment of the fees at the respective center, you can obtain a tax receipt.

 

 

Got any questions or point of view on our article? We would love to hear from you.Write to our Editor-in-Chief Jhumur Ghosh at [email protected]

 

 

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