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Introducing New Property Tax System

Introducing New Property Tax System

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Introducing New Property Tax System

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  1. Introducing New Property Tax System Urban Local Bodies, Haryana Prepared by: Webmentors Applicable from Financial Year 2010-11 onwards

  2. Notifications 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

  3. Classification of Cities • A1 Cities – Faridabad and Gurgaon • A2 Cities – Remaining Municipal Corporations • B Cities – Municipal Councils • C Cities – Municipal Committees

  4. Overall Rebates • 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.

  5. Category: Residential - Houses Rates for Ground Floor Rates are specified in Rs. per Sq. Yd. per Year Floor-wise Rebates Continued ..

  6. Category: Residential - House • Floorwise Rebates for Single Owner only: • First Floor : 40% Rebate • Second Floor and above: 50% Rebate • Basement: 50 % Rebate 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

  7. Residential - Flats Rates are Rs. per Sq. Ft. per Year Rates for Flats No floor wise rebate for Flats

  8. Commercial -Shops Rates are Rs. per Sq. Yd. per Year Rates for Ground Floor

  9. Commercial - Shops • 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

  10. Commercial Space (Shopping malls, multiplexes or commercial office space etc) Rates are Rs. per Sq. Ft. per Year • Rental/ Leased out Area: 1.25 Times of the above rates

  11. Industrial Properties Rates are Rs. per Sq. Yd. per Year

  12. Institutional - Commercial Rates are Rs. per Sq. Yd. per Year

  13. Institutional – Non-commercial Rates are Rs. per Sq. Yd. per Year

  14. Institutional - Educational Rates are in Rs.

  15. Vacant Land Rates are Rs. per Sq. Yd. per Year • 100% rebate shall be given to the vacant plots of 1 acre and above used for horticulture / agriculture - Clause 3 (iv)

  16. Special Categories Rates are %age of the Commercial Spaces Rates on Carpet Area

  17. Special Categories Rates are %age of the Commercial Spaces Rates on Carpet Area

  18. Special Categories Rates of Storage Godowns are Rs. per Sq. Yd. per year On plot size

  19. Special Categories Rates are %age of the Commercial Spaces Rates on Carpet Area

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

  21. Special Rebates • 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)

  22. Special Rebates • 50% rebate - The State Government Buildings (other than buildings of Boards/ Corporations/ Undertakings/ Autonomous Bodies)

  23. Examples of Self Assessed Property Tax

  24. Residential Houses • Property Tax in Rs. per Sq. Yd. per Year • Contt.

  25. Residential Houses Property Tax in Rs. per Sq. Yd. per Year

  26. Residential Flats • Property Tax in Rs. per Sq. Ft. per Year

  27. Commercial Shops • Property Tax in Rs. per Sq. Yd. per Year • Contt.

  28. Commercial Shops Property Tax in Rs. per Sq. Yd. per Year

  29. Commercial Spaces • Property Tax in Rs. per Sq. Ft. per Year

  30. Industrial Properties • Property Tax in Rs. per Sq. Yd. per Year

  31. Institutional Commercial Properties • Property Tax in Rs. per Sq. Yd. per Year

  32. Institutional Non-Commercial Properties • Property Tax in Rs. per Sq. Yd. per Year

  33. Institutional Educational Properties • Property Tax in Rs. per Year

  34. Property Tax Calculator • 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

  35. Collection through Banks • 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

  36. Standard Property Tax Codes • 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

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

  38. Features of Self Assessment Property Tax Calculator • 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.

  39. Login Page

  40. New User Registration

  41. Home Page of Logged User

  42. Step 1 of Self Assessment(General Details)

  43. Step 2 of Self Assessment (Property Details)

  44. Step 3 of Self Assessment (Rebate Details)

  45. Final Tax Calculation

  46. System Generated Common Assessment Proforma

  47. Thanks