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| Policy on Rebate for Senior Citizen/Woman/Physically Handicapped | | This rebate is only applicable for the following 4 categories - Senior Citizen
- Women
- Physically Handicapped
- Ex-Servicemen
Following are the rules for rebate under this category - Applicable to properties which are wholly Self Occupied and for residential use only.
- Applicable where total covered area is upto 200 sq.metres on Prorata basis
- Rebate is computed at 30% of the Annual Tax ie Rebate = 30% x Annual Tax if covered area is less than equal to 200 sq.meters.
- If covered area is more thn 200 sq.meters, Rebate = Annual Tax *200* 0.3/Total covered area
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| Concession for Small Flats (Flat Factor) | | Following are the rules for concession under this category - Applicable to DDA and Cooperative Group Housing Society Flats.
- Applicable where total covered area is only upto 100 sq.metres on Prorata basis.
- Applicable only for Residential Flats.
- A Flat Factor of 0.9 will be applied to the Annual Value which is computed.
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| | Rebate for Timely Payment | | - The Payment of tax due in lump-sum in one installment during the first quarter of the year, (i.e., 1st April - 30th June) would entitle one to a rebate @15% of the Annual Tax paid.
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| Additional Rebate to Group Housing Flats | | | An additional rebate of 20% in addition to the 15% timely rebate to those payers whose Type of Property is "Residential - Group Housing" and who pay the property tax in lump-sum before 30th June of the current financial year. |
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| | Additional Rebate to Govt Aided Schools | | | An additional rebate of 40% in addition to the 15% timely rebate to those payers whose use factor is Govt Aided School and who pay the property tax in lump-sum before 30th June of the current financial year. |
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| | Multiplicative Factors | | | | Unit Area Values and Rate of Tax | | CATEGORY | A | B | C | D | E | F | G | H | | Unit Area Values (in Rs. Per Sq metre) | 630 | 500 | 400 | 320 | 270 | 230 | 200 | 100 | | |
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| Age Factors | | | PERIOD OF CONSTRUCTION | AGE FACTOR | | Completion Period -31-03-1960 | 0.5 | | 01-04-1960 to 31-03-1970 | 0.6 | | 01-04-1970 to 31-04-1980 | 0.7 | | 01-04-1980 to 31-03-1990 | 0.8 | | 01-04-1990 to 31-03-2000 | 0.9 | | 01-04-2000 onwards | 1.0 |
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| | Structure Factors | | | STRUCTURE TYPE | FACTOR | DESCRIPTION | | Pucca | 1.0 | Buildings with load bearing roof. | | Semi Pucca | 0.7 | Buildings with normal load bearing roof like tukri. | | Kuchcha | 0.5 | Buildings with temporary material for walls & roofs including Tin Sheds / Asbestos Sheet. |
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| New Users |
| | New users are those users which haven't filed their Property Tax in earlier financial year(s) and doesn't have the property Id.
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| Existing Users |
| | Existing users are those users which have filed their Property Tax online in earlier financial year(s) and have the property Id & can pay the property tax online by cheque/DD/Cash or Credit card by using the same property Id.
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