introducing new property tax system

Prepared by: Webmentors

Introducing New Property Tax

System

Urban Local Bodies, Haryana

Applicable from Financial Year 2010-11 onwards

Issued on 11th October, 2013 Municipal Corporations –

No.S.O. 85/H.A. 16/1994/S. 87/2013

Municipal Councils/ Committees – No.S.O. 86/H.A. 24/1973/S.69.2013

Self Assessment Notification – 1st October, 2012

No.Leg.26/2012 and No.Leg.27/2012

Fire Tax Notification – 21st June, 2012

Notifications

A1 Cities – Faridabad and Gurgaon A2 Cities – Remaining Municipal

Corporations B Cities – Municipal Councils C Cities – Municipal Committees

Classification of Cities

30% Rebate on property tax dues/ arrears upto the year 2012-13 - Within 45 days i.e. 25th Nov 2013.

The rebate of 10% for depositing the tax of current assessment year i.e. 2013-14 - Within 30 days i.e. 10th Nov 2013.

Overall Rebates

Category: Residential - Houses

S# Plot Size A1 A2 B C 1 upto 300 Sq. Yd. 1.00 0.75 0.50 0.40

2 301 to 500 Sq. Yd 4.00 3.00 2.00 1.60

3 501 to 1000 Sq. Yd 6.00 4.50 3.00 2.40

4 1001 Sq. Yd up-to 2 acres 7.00 5.25 3.50 2.80

5 more than 2 acre 10.00 7.50 5.00 4.00

Rates for Ground FloorRates are specified in Rs. per Sq. Yd. per Year

Floor-wise Rebates Continued ..

Floorwise Rebates for Single Owner only:◦ First Floor : 40% Rebate◦ Second Floor and above: 50% Rebate◦ Basement: 50 % Rebate

Category: Residential - House

Special rebates for the self owned houses:• 100% rebate for plot size upto 300 square yard owned by:

• Serving defense / paramilitary force personnel and ex- service / paramilitary force personnel or his/ her spouse.

• Families of deceased soldiers/ex-servicemen/ ex-central paramilitary forces personnel

Provided they have no other residential house in Haryana State

Rates for FlatsResidential - Flats

S# Carpet Area of Flats A1 A2 B C

1 upto 2000 Sq. Ft. 1.00 0.75 0.50 0.40

2 2001 Sq. ft. to 5000 Sq. ft. 1.20 0.90 0.60 0.48

3 more than 5000 Sq. Ft. 1.50 1.12 0.75 0.60

Rates are Rs. per Sq. Ft. per Year

No floor wise rebate for Flats

Rates for Ground Floor

Commercial -Shops

S# Plot Size A1 A2 B C

1 upto 50 Sq. Yd. 24.00 18.00 12.00 9.60

2 51 to 100 Sq. Yd 36.00 27.00 18.00 14.40

3 101 to 500 Sq. Yd 48.00 36.00 24.00 19.20

4 501 Sq. Yd to 1000 Sq. Yd

60.00 45.00 30.00 24.00

Rates are Rs. per Sq. Yd. per Year

Floorwise Rebate:◦ First Floor : 40% Rebate◦ Second Floor and above: 50% Rebate◦ Basement: 50 % Rebate

Rental/ Leased out Area:◦ 1.25 Times of the Applicable Rates

Commercial - Shops

Commercial Space (Shopping malls, multiplexes or commercial office space etc)

S# Carpet Area of Commercial Spaces

A1 A2 B C

1 upto 1000 Sq. Ft. 12.00 9.00 6.00 4.80

2 more than 1000 Sq. Ft. 15.00 11.25 7.50 6.00

Rates are Rs. per Sq. Ft. per Year

Rental/ Leased out Area: 1.25 Times of the above rates

Industrial Properties

S# Plot Size A1 A2 B C 1 upto 2500 Sq. Yd. 5.00 3.75 2.50 2.002 from 2501 to 2 acres 6.00 4.50 3.00 2.403 from 2 to 50 acresi Tax on first 2 acres of plot

size6.00 4.50 3.00 2.40

ii Tax on remaining plot size (Total plot size – 2 acre)

2.00 1.50 1.00 0.80

4 Above 50 acresi Tax on first 50 acres of plot

size2.00 1.50 1.00 0.80

ii Tax on remaining plot size 1.00 0.75 0.50 0.40


Institutional - Commercial


1 up-to 2500 Sq. Yd. 12.00 9.00 6.00 4.80

2 2501 to 5000 Sq. Yd 18.00 13.50 9.00 7.20

3 more than 5000 Sq. Yd 24.00 18.00 12.00 9.60


Institutional – Non-commercial


1 upto 2500 Sq. Yd. 10.00 7.50 5.00 4.00

2 2501 to 5000 Sq. Yd 12.00 9.00 6.00 4.80

3 more than 5000 Sq. Yd 15.00 11.25 7.50 6.00


Institutional - Educational


1 upto 1 acre 10,000/- 7500/- 5,000/- 4,000/-2 from 1 to

2.5 acre1,50,000/- 1,12,500/- 75,000/- 60,000/-

3 from 2.5 to 5 acre

2,50,000/- 1,87,500/- 1,25,000/- 1,00,000/-

4 more than 5 acre

5,00,000/- 3,75,000/- 2,50,000/- 2,00,000/-

Rates are in Rs.

Vacant LandS# Plot Size A1 A2 B C 1 Residential Propertiesi upto 100 Sq. Yd. 0.00 0.00 0.00 0.00ii 101 to 500 Sq. Yd. 0.50 0.375 0.25 0.20iii 501 Sq. Yd. and above 1.00 0.75 0.50 0.402 Commercial PropertiesI upto 100 Sq. Yd. 0.00 0.00 0.00 0.00Ii 101 Sq. Yd. and above 5.00 3.75 2.50 2.003 Industrial and Industrial Propertiesi upto 500 Sq. Yd. 0.00 0.00 0.00 0.00ii 501 Sq. Yd. and above 1.00 1.50 1.00 0.80


100% rebate shall be given to the vacant plots of 1 acre and above used for horticulture / agriculture - Clause 3 (iv)

Special Categories


1 Private Hospitals

i upto 50 beds 20 % 20 % 20 % 20%

ii 51 to 100 beds 40 % 40 % 40 % 40 %

iii 100 beds and above 60 % 60% 60 % 60 %

2 Marriage Palaces 50 % 50 % 50 % 50 %

Rates are %age of the Commercial Spaces Rates on Carpet Area

Special Categories


3 Cinema Halls

i Stand alone 50 % 50 % 50 % 50 %

ii Located in malls/ multiplexes

100 % 100 % 100 % 100 %

4 Banks 100 % 100 % 100 % 100 %

5 Clubs 50 % 50 % 50 % 50 %

6 Private Office Buildings 100 % 100 % 100 % 100 %


Special Categories


7 Storage Godowns

i upto 2500 Sq. Yd. 6.00 4.50 3.00 2.40

ii from 2501 Sq. Yd. to 1 acre 9.00 6.75 4.50 3.60

iii more than 1 acre 9.60 7.20 4.80 3.848 Grain Market/ Subzi Mandi/ Timber Market/ Sub Market Yard - Notified by

Haryana State Agricultural Marketing Board (HSAMB):- Fixed Amounti Shop 2,400/- 1,800/- 1,200/- 960/-

ii Booth 1,200/- 900/- 600/- 480/-

Rates of Storage Godowns are Rs. per Sq. Yd. per yearOn plot size

Special Categories


9 Hotelsi upto 3 star 75 % 75 % 75 % 75 %Ii above 3 star 125 % 125 % 125 % 125 %10 Others like stand-alone

hostel, paying guest house50 % 50 % 50 % 50 %

11 Restaurants

i upto 1000 Sq. ft. 75 % 75 % 75 % 75 %ii More than 1000 Sq. ft. 100% 100% 100% 100%


In case of mixed use of premises in any property the liability of tax shall be calculated as per area under different usage.

Mixed Use Properties

◦ 100% rebate - The religious properties, orphanages, alm houses, municipal buildings, cremation/ burial grounds, dharamshala, central and state government educational institutions/ government hospitals. Clause 3 (i)

◦ All buildings and lands attached to religious properties including mosques, temples, churches and gurudwaras would be exempted from property tax.

Provided that they are providing services to the community at large without any charges and the entire income is applied/ utilized for religious causes only.

Provided further that such institutions do not use their income for private religious purposes or for the benefit of a particular caste or group. If any part of such property is used for any purpose other than religious then that part of the property would be liable for payment of property tax at the normal applicable rates. Clause 4 (v)

Special Rebates

◦50% rebate - The State Government Buildings (other than buildings of Boards/ Corporations/ Undertakings/ Autonomous Bodies)

Special Rebates

Examples of Self Assessed Property Tax

Residential Houses


1 100 Sq. Yd.Ist FloorBasement & others

100/-60/-50/-

75/-45/-

37.50

50/-30/-25/-

40/-24/-20/-


200/-120/-100/-

150/-90/-75/-

100/-60/-50/-

80/-48/-40/-


300/-180/-150/-

225/-135/-

112.50

150/-90/-75/-

120/-72/-60/-

Property Tax in Rs. per Sq. Yd. per Year

Contt.



2000/-1200/-1000/-

1500/-900/-750/-

1000/-600/-500/-

800/-480/-400/-


6000/-3600/-3000/-

4500/-2700/-2250/-

3500/-2100/-1750-

2800/-1680/-1400/-

Residential HousesProperty Tax in Rs. per Sq. Yd. per Year

Residential Flats

S# Carpet Area A1 A2 B C

1 250 Sq. Ft. 250/- 187.50 125/- 100/-2

500 Sq. Ft. 500/- 375/- 250/- 200/-3 1000 Sq. Ft. 1000/- 750/- 500/- 400/-4 2500 Sq. Ft. 3000/- 2250/- 1500/- 1200/-5 5000 Sq. Ft. 6000/- 4500/- 3000/- 2400/-6 7000 Sq. Ft. 10500/- 7910/- 5250/- 4200/-

Property Tax in Rs. per Sq. Ft. per Year

Commercial Shops



3600/-2160/-1800/-

2700/-4320/-3600/-

1800/-1080/-

900/-

1440/-864/-720/-


9600/-5760/-4800/-

7200/-4320/-3600/-

4800/-2880/-2400/-

3840/-2304/-1920/-


14400/-8640/-7200/-

10800/-6480/-5400/-

7200/-4320/-3600/-

5760/-3456/-2880/-


Contt.



24000/-14400/-12000/-

18000/-10800/-

9000/-

12000/-7200/-6000/-

9600/-5760/-4800/-


60000/-36000/-30000/-

45000/-27000/-22500/-

30000/-18000/-15000/-

24000/-14400/-12000/-

Commercial ShopsProperty Tax in Rs. per Sq. Yd. per Year

Commercial Spaces

S# Carpet Area A1 A2 B C

1 500 Sq. Ft. 6000/- 4500/- 3000/- 2400/-2

1000 Sq. Ft. 12000/- 9000/- 6000/- 4800/-3 2000 Sq. Ft. 30000/- 22500/- 15000/- 12000/-4 3000 Sq. Ft. 45000/- 33750/- 22500/- 18000/-5 5000 Sq. Ft. 75000/- 56250/- 37500/- 30000/-6 7000 Sq. Ft. 105000/- 78750/- 52500/- 42000/-

Property Tax in Rs. per Sq. Ft. per Year

Industrial Properties


1 1000 Sq. Yd. 5000/- 3750/- 2500/- 2000/-2

2000 Sq. Yd. 10000/- 7500/- 5000/- 4000/-3 5000 Sq. Yd. 30000/- 22500/- 15000/- 12000/-4 10000 Sq. Yd. 58720/- 44040/- 29360/- 23488/-5 15000 Sq. Yd. 68720/- 51540/- 34360/- 27488/-6 20000 Sq. Yd. 78720/- 59040/- 39360/- 31488/-


Institutional Commercial Properties


1 1000 Sq. Yd. 12000/- 9000/- 6000/- 4800/-2



Institutional Non-Commercial Properties


1 1000 Sq. Yd. 10000/- 7500/- 5000/- 4000/-2



Institutional Educational Properties


1 1000 Sq. Yd. 10000/- 7500/- 5000/- 4000/-2


Property Tax in Rs. per Year

Standard Self-Assessment Proforma has been designed and available the Property Tax Site given below

Tax Calculator available at :http://ptax.ulbhry.org

It facilitates the Citizens to generate the Self-Assessment and the data will also be available to the concerned municipality

Property Tax Calculator

http://ptax.ulbhry.org/

Bank Challan has been prepared and standardized for all the Banks in MC, Panchkula – The Challan has to be provided by the Bank along with Standard Self-Assessment Proforma

Bank Details Proforma for assigning Unique Bank/ Branch ID has been prepared

Bank Collection Summary Proforma has been prepared

Collection through Banks

1100101 – Property Tax for Residential 1100102 – Property Tax for Commercial 1100103 – Property Tax for Industrial 1100104 – Property Tax for Institutional 1100105 – Property Tax – Vacant Land 1100106 – Property Tax – Service charges 1101601 – Fire Tax 1100903 – Property Tax Arrear 1100904 – Fire Tax Arrear 1404007 – Change of Ownership

Standard Property Tax Codes

Property tax Self Assessment Calculator is available at http://ptax.ulbhry.org

Property Tax Self Assessment Calculator

http://ptax.ulbhry.org/

Designed and developed to work uniformly for all municipalities across Haryana.

Calculates the property tax as per the new Property Tax Notifications dated 11th Oct. 2013.

Calculates Special and General Rebates. Calculates floor wise tax and Rebate. Displays year wise tax calculation from 2010 till date. Generates printable common self assessment proforma for users. Consists of two sections:

◦ For Citizens to calculate their self assessed Property Tax.◦ For municipalities to generate various reports.

Features of Self Assessment Property Tax Calculator

Login Page

New User Registration

Home Page of Logged User

Step 1 of Self Assessment(General Details)

Step 2 of Self Assessment (Property Details)

Step 3 of Self Assessment (Rebate Details)

Final Tax Calculation

System Generated Common Assessment Proforma

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introducing new property tax system

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