1. | What are the key activities of the department? | ||||||||||||||||||||||||||||||||||||
2. | When should I contact the Assessment department? | ||||||||||||||||||||||||||||||||||||
3. | What is mutation of premises? | ||||||||||||||||||||||||||||||||||||
4. | How long does the mutation process take? | ||||||||||||||||||||||||||||||||||||
5. | What documentation do I need to provide the Assessment department for purchase of property, mutation, separation etc.? | ||||||||||||||||||||||||||||||||||||
6. | Any important additional document needed with A-42? | ||||||||||||||||||||||||||||||||||||
7. | What is the NOC? How can I obtain an NOC? | ||||||||||||||||||||||||||||||||||||
8. | How much do the documents cost? | ||||||||||||||||||||||||||||||||||||
9. | Once documents are submitted, what happens next? | ||||||||||||||||||||||||||||||||||||
10. | What if I do not agree with my property valuation? | ||||||||||||||||||||||||||||||||||||
11. | What happens at the hearing office? | ||||||||||||||||||||||||||||||||||||
12. | What is the property valuation method? | ||||||||||||||||||||||||||||||||||||
13. | What is the Annual tax on property? | ||||||||||||||||||||||||||||||||||||
14. | What are tax rates for bustees? | ||||||||||||||||||||||||||||||||||||
15. | How much time does it take to obtain a property valuation report? | ||||||||||||||||||||||||||||||||||||
16. | What can I do if there is excessive delay in my getting the valuation report inspite of providing all the documents as specified? | ||||||||||||||||||||||||||||||||||||
17. | What if I have objections to the Annual Valuation Report and/or corresponding property tax? How can I bring up my case for hearing? How much time is elapsed before a case comes up for hearing? | ||||||||||||||||||||||||||||||||||||
18. | What should I do incase I have a complaint against property valuers? | ||||||||||||||||||||||||||||||||||||
19. | What are the locations at which hearing is conducted? | ||||||||||||||||||||||||||||||||||||
20. | Will I need a lawyer to support my case for hearing? | ||||||||||||||||||||||||||||||||||||
21. | What is the General Revaluation process? How often it is carried out? | ||||||||||||||||||||||||||||||||||||
22. | Can I perform a self-valuation (self-assessment)? What is the procedure for the same? Can I carry out a self-revaluation? What is the procedure? | ||||||||||||||||||||||||||||||||||||
23. | What should I do if there is a change in use or occupier of my property such that there is a change in my income from the same? | ||||||||||||||||||||||||||||||||||||
24. | What are Fresh/Supplementary (F/S) bills? | ||||||||||||||||||||||||||||||||||||
25. | What is the user charge charged by KMC? | ||||||||||||||||||||||||||||||||||||
26. | Is there a reminder service for payment of outstanding tax demand? How often are these reminders sent? | ||||||||||||||||||||||||||||||||||||
27. | What payment methods are available to me? | ||||||||||||||||||||||||||||||||||||
28. | What is the property tax payment schedule? Can I pay in monthly installments? | ||||||||||||||||||||||||||||||||||||
29. | Where can I deposit my outstanding property taxes? | ||||||||||||||||||||||||||||||||||||
30. | Can I pay my Preliminary Demand bills for future years? | ||||||||||||||||||||||||||||||||||||
31. | What happens if I am late in my payment? | ||||||||||||||||||||||||||||||||||||
32. | What if I do not receive my property tax demand in time? | ||||||||||||||||||||||||||||||||||||
33. | What if I notice people in my area whose properties are unassessed? Who do I contact? | ||||||||||||||||||||||||||||||||||||
34. | What will be the Penalty Amount for Late Payment? | ||||||||||||||||||||||||||||||||||||
1. What are the key activities of the department? | |||||||||||||||||||||||||||||||||||||
→ | The key activities of the Assessment Department include : | ||||||||||||||||||||||||||||||||||||
2. When should I contact the Assessment department? | |||||||||||||||||||||||||||||||||||||
→ | Individuals are required to intimate KMC in writing regarding | ||||||||||||||||||||||||||||||||||||
3. What is mutation of premises? | |||||||||||||||||||||||||||||||||||||
→ | Mutation is recording the name of the valid owner in respect of a property. | ||||||||||||||||||||||||||||||||||||
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4. How long does the mutation process take? | |||||||||||||||||||||||||||||||||||||
→ | For simple mutation it takes 2 to 7 days and for other cases such as amalgamation, separation or apportionment it can take up to 15 days. | ||||||||||||||||||||||||||||||||||||
5. What documentation do I need to provide the Assessment department for purchase of property, mutation, separation etc.? | |||||||||||||||||||||||||||||||||||||
→ | In each case including purchase of new property, mutation, separation/amalgamation/apportionment, individuals are required to complete form (A-42) and enclose additional documentation as described in form (A- 42). Form can be purchased from the Central Records counter at the ground floor of KMC headquarters. Once form (A- 42) and additional enclosures are complete, this document set could be mailed to KMC as per address or individuals could visit KMC personally. It is recommended that individuals visit the KMC office personally. | ||||||||||||||||||||||||||||||||||||
6. Any important additional document needed with A-42? | |||||||||||||||||||||||||||||||||||||
→ | Additional documents are described in (A-42) and vary for purchase, amalgamation, separation, apportionment etc. However, a ‘No Outstanding Certificate’ is required for mutation. However, it is advisable to have a NOC for separation, amalgamation and apportionment but the same is not a mandatory requirement for these cases. | ||||||||||||||||||||||||||||||||||||
7. What is the NOC? How can I obtain an NOC? | |||||||||||||||||||||||||||||||||||||
→ | A NOC means that there are no outstanding dues on the property being purchased, mutated, separated, amalgamated etc. A NOC is essential prior to submitting the (A-42) to KMC. | ||||||||||||||||||||||||||||||||||||
8. How much do the documents cost? | |||||||||||||||||||||||||||||||||||||
→ | a) Mutation form (A-42) is available free of cost
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9. Once documents are submitted, what happens next? | |||||||||||||||||||||||||||||||||||||
→ | Once documents are handed over to KMC, the individual is given a receipt subject to presentation of a complete file. Thereafter the following steps are taken, | ||||||||||||||||||||||||||||||||||||
10. What if I do not agree with my property valuation? | |||||||||||||||||||||||||||||||||||||
→ | a) In response to form A-105, an individual may agree to sign attached declaration if she agrees with the property valuation. | ||||||||||||||||||||||||||||||||||||
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11. What happens at the hearing office? | |||||||||||||||||||||||||||||||||||||
→ | a) Hearing notice is issued to the assessee specifying hearing date and time and hearing officer number. Assessee can check his hearing status through the KMC website as well. | ||||||||||||||||||||||||||||||||||||
12. What is the property valuation method? | |||||||||||||||||||||||||||||||||||||
→ | a) KMC follows Annual Ratable Value Method for arriving at Annual Value. If the owner uses the property, then "Reasonable Rent Method" is applied using the assessment department database. The property is compared with similar properties in the same location and the monthly rent is determined. This monthly rental figure is multiplied by 12 in order to arrive at the annual rental figure (say A). 10% is deducted from A as a statutory maintenance allowance to arrive at Annual Value. | ||||||||||||||||||||||||||||||||||||
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13. What is the Annual tax on property? | |||||||||||||||||||||||||||||||||||||
→ | The Annual tax on property varies with the Annual valuation of the same. Following table shows the calculation of Annual Tax calculation according to the Annual Valuation of property.
1 QuarterlyTax = Annual Tax/4. a) If the Annual Valuation as fixed above, does not exceed Rs.600/-, then the rate of tax is 11% of the Annual Value. That is if A.V. is Rs,500/- then the property tax per year is Rs.55/- plus Howrah bridge tax @ 0.5% of the quarterly tax is allowed if deposited in time. To get quarterly gross amount of tax this should be divided by 4 and rounded off to the nearest rupee. Net tax after rebate will also be rounded off to the nearest rupee. | ||||||||||||||||||||||||||||||||||||
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14. What are tax rates for bustees? | |||||||||||||||||||||||||||||||||||||
→ | For Bustee, specified educational institutions, some statutory organizations the rate of tax is different. For instance, schools that meet each of the following criteria are exempt from property tax, | ||||||||||||||||||||||||||||||||||||
15.How much time does it take to obtain a property valuation report? | |||||||||||||||||||||||||||||||||||||
→ | In general, the time taken for generating a property valuation report after assessee's name is mutated in Assessment Register is 7 working days. | ||||||||||||||||||||||||||||||||||||
16. What can I do if there is excessive delay in my getting the valuation report inspite of providing all the documents as specified? | |||||||||||||||||||||||||||||||||||||
→ | In the unlikely case of such an event, you are most welcome to approach concerned Assessor-Collector at telephone number given in the table below. You may also drop in an email to cm_mkt@kmcgov.in and we would do our best to assist you in the speedy redressal of your grievance. | ||||||||||||||||||||||||||||||||||||
17. What if I have objections to the Annual Valuation Report and/or corresponding property tax? How can I bring up my case for hearing? How much time is elapsed before a case comes up for hearing? | |||||||||||||||||||||||||||||||||||||
→ | Each assessee is given liberty to appear before a Hearing Officer if he has any objection against the valuation proposed by KMC (Section 186 and 187 of KMC Act, 1980). Hearing Officer considers such objections (verbal/written) and fixes the Annual Valuation against the premises of the assessee as per provisions under section 188 of KMC Act, 1980. The assessee has a further chance to appeal against such valuation as determined under section 188. He can appeal under Section 189, before Municipal Assessment Tribunal that consists of a Chairman and other members not exceeding five in number. However, the said tribunal entertains no appeal if the tax on the disputed Annual valuation is not deposited. Provisions of Limitation Act, 1963 is applicable relating to such appeal before tribunal. Valuation as determined by the Tribunal is final and no proceeding shall lie in any Civil Court against the valuation as determined by The Tribunal. | ||||||||||||||||||||||||||||||||||||
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18. What should I do incase I have a complaint against property valuers? | |||||||||||||||||||||||||||||||||||||
→ | Please contact with concerned Assessor-Collector as per details in the table below. | ||||||||||||||||||||||||||||||||||||
19. What are the locations at which hearing is conducted? | |||||||||||||||||||||||||||||||||||||
→ | Hearing is conducted at the addresses mentioned in the table below. Please contact ward office according to your location. | ||||||||||||||||||||||||||||||||||||
20. Will I need a lawyer to support my case for hearing? | |||||||||||||||||||||||||||||||||||||
→ | Every effort is made to ensure that you receive full justice, in a fair and unbiased manner. However you are most welcome to bring in a lawyer with you if you feel more comfortable in doing so. | ||||||||||||||||||||||||||||||||||||
21. What is the General Revaluation process? How often it is carried out? | |||||||||||||||||||||||||||||||||||||
→ | KMC inspectors visit your premises and propose a valuation. Generally, for a residential property the Annual Valuation increases by a minimum of ten percent if no addition and alteration in use and nature of the premises occur and for Non-residential premises in the increment is of minimum 20%. Normally, the general revaluation happens after a gap of 6 years. | ||||||||||||||||||||||||||||||||||||
22. Can I perform a self-valuation (self-assessment)? What is the procedure for the same? Can I carry out a self-revaluation? What is the procedure? | |||||||||||||||||||||||||||||||||||||
→ | Self-Assessment is tentatively planned to be implemented from April 2011. However you should inform KMC in writing regarding any sale/purchase of property in the jurisdiction of KMC and as well as regarding any change in nature and use of the building. | ||||||||||||||||||||||||||||||||||||
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23. What should I do if there is a change in use or occupier of my property such that there is a change in my income from the same? | |||||||||||||||||||||||||||||||||||||
→ | If there is a change in the use of property the following steps need to be taken, | ||||||||||||||||||||||||||||||||||||
24. What are Fresh/Supplementary (F/S) bills? | |||||||||||||||||||||||||||||||||||||
→ | Bills that are generated just after hearing are called as Fresh/Supplementary (F/S) bills. If it is first time assessment then the bill is fresh one and for revaluation hearing the bill is a supplementary bill (incase currently fixed Annual Value vis-à-vis tax is higher than earlier one) | ||||||||||||||||||||||||||||||||||||
25. What is the user charge charged by KMC? | |||||||||||||||||||||||||||||||||||||
→ | The user charges are as given in Tax Rates/Fees. | ||||||||||||||||||||||||||||||||||||
26. Is there a reminder service for payment of outstanding tax demand? How often are these reminders sent? | |||||||||||||||||||||||||||||||||||||
→ | Yes, After every quarter-end such reminder is sent. All details of O/s is sent with yearly bills. | ||||||||||||||||||||||||||||||||||||
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27. What payment methods are available to me? | |||||||||||||||||||||||||||||||||||||
→ | Up to Rs. 25,000/-, the payers will be entitled to make payment in cash, but above and beyond Rs. 25,000/- the payers will have to make the requisite payment by bank drafts or pay orders drawn in favour of "KOLKATA MUNICIPAL CORPORATION". | ||||||||||||||||||||||||||||||||||||
28. What is the property tax payment schedule? Can I pay in monthly installments? | |||||||||||||||||||||||||||||||||||||
→ | The property tax schedule is printed in the bills. Installments are generally quarterly. | ||||||||||||||||||||||||||||||||||||
29. Where can I deposit my outstanding property taxes? | |||||||||||||||||||||||||||||||||||||
→ | You can deposit yearly property tax bills at any treasury counter, e-Kolkata citizen Service Centres of KMC as well as in stipulated banks as printed on the reverse of the bill. Fresh/Supplementary (F/S) bills are to be deposited in the Treasury Counters and e-Kolkata Citizen Service Centres. | ||||||||||||||||||||||||||||||||||||
30. Can I pay my Preliminary Demand bills for future years? | |||||||||||||||||||||||||||||||||||||
→ | Yes. Permission is to be taken from concerned Assessor-Collector. | ||||||||||||||||||||||||||||||||||||
31. What happens if I am late in my payment? | |||||||||||||||||||||||||||||||||||||
→ | We advise you to pay your bills on time. Late payment may lead to serious discomfort to you including and not limited to disconnection of water supply to your premises. The KMC Act, 1980 Act provides with following penal measures : | ||||||||||||||||||||||||||||||||||||
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32. What if I do not receive my property tax demand in time? | |||||||||||||||||||||||||||||||||||||
→ | Though highly unlikely yet there may be instances when you may not receive the bills due to a delivery fault or some other unforeseen reason. In such a case you should contact your nearest KMC Treasury Counter or e-Kolkata Citizen Service Centre and obtain a duplicate tax bill free of charge and pay accordingly. Non-receipt of KMC’s tax bill may not be a valid reason for non-payment of property tax. You can pay your bills just by quoting your Assessee Number in any of our treasury counters. | ||||||||||||||||||||||||||||||||||||
33. What if I notice people in my area whose properties are unassessed? Who do I contact? | |||||||||||||||||||||||||||||||||||||
→ | The property tax is used to provide civic amenities to the citizens of Kolkata. People who do not pay their property tax are committing a crime against the city. We strongly encourage responsible citizens to inform us in case they notice an unassessed property. Your name and particulars will be kept absolutely confidential. You may inform concerned Assessor-Collector as per addresses in the table below. You may also drop in a letter or email directly to the Municipal Commissioner of Kolkata (email –mc@kmcgov.in). List of sub-departments along with contact details
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34. What will be the Penalty Amount for Late Payment? | |||||||||||||||||||||||||||||||||||||
→ | Penalty will be charged as per the following Rate.
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