What is KMC Property Tax? || How to do online payment of KMC property tax?

KMC Property Tax Exclusive Details 

Property tax is annually paid by property owners to the governing body of the jurisdiction in which the property is located. The tax amount varies according to state or location.

Now come back to point that what is KMC property tax. In this comprehensive guide, you will learn everything about KMC property tax.

What is KMC Property Tax?

Property owners in Kolkata, are responsible for paying property tax to the Kolkata Municipal Corporation (KMC) every year. The municipality uses the money raised as property tax to provide electricity, gas, water and sewage, communication service and so on.

In order to collect property tax more transparently, the Kolkata Municipal Corporation (KMC) bill was passed on 15^th December 2016. Kolkata Municipal The corporation is authorized by the government to collect property tax from the citizens of Kolkata.

How to calculate KMC property tax?

The new Unit Area Assessment (UAA) was launched on 1^st April 2017. This system was passed in Kolkata municipal corporation for tax calculation.

Before knowing the calculation formula of KMC property, let’s discuss a little about UAA.

Some important points of UAA(Unit Area Assessment)

Under Unit Area Assessment (UAA), the entire city is divided into 293 blocks, and these blocks are further categorized into seven parts (A to G Category) as per the living standards. Every category is assigned to Base Unit Area Value (UAV). It means category ‘A’ having a high base unit area value and category ‘E’ having a low base unit area value.

However, to eliminate difficulties, the areas occupied by bustee/slums / thika is classified as 'G', for evaluation purposes, regardless of its geographic location in any block or category. Similarly, all recognized refugee rehabilitation (RR) colonies, including settlements under government, notified Economically Weaker Sections (EWS) and Basic Services to the Urban Poor (BSUP) Schemes, are categorized as ‘E’. Regardless of their geographical location in any block or category, unless they belong to a block whose category is lower than that of 'E'.  

Under UAA, taxpayers are not dependent on an assessment of the market value of property or rental value. So, as assessment as per location, age & type of property.

Let’s see the KMC Property Tax calculation factors:

Category	BUAV per square feet in Rs.
A	74
B	56
C	42
D	32
E	24
F	18
G	13

Location of the Property:

For calculating the annual property tax, covered area/ land area, has assigned a value.

Covered area/ land area	Multiplicative factor (MF)
If land area width is ≤ 2.5m	0.6
If land area width is >2.5 m but ≤ 3.5 m	0.8
If land area width is >3.5 m but ≤ 12 m	1
If land area width is >12 m	1.2

Age of property:

Age of property is also included while calculating annual KMC property tax value.

Property age	MF
20 years or less than 20	1
More than 20 and less than 50	0.9
More than 50	0.8

Tax Rate

According to types of property, the tax rate is assigned as:

Type of property	Tax rate
Undeveloped bustee	6%
Developed bustee	8%
Government properties KMC ACT, 1980	10%
Property having an annual valueless than 30,000	15%
Other	20%

Occupancy Status

The multiplicative factors for the occupancy of the building are assigned as follows:

Occupancy status	MF
Property (or portion thereof) under the occupation of the tenant(s) or anybody else other than an owner or his/her “family” as defined in the scheme, where the tenancy ≤ 20 years old and is used for non-residential purpose	4
Property (or portion thereof) under the occupation of the tenant(s) or anybody else other than an owner or his/her “family” as defined in the scheme, where the tenancy ≤ 20 years old and is used for residential purpose	1.5
Commercial car parking space, garage	4
Property (or portion thereof) under the occupation of the tenant(s) or anybody else other than an owner or his/her “family” as defined in the scheme, 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 (or portion thereof) under the occupation of the tenant(s) or anybody else other than an owner or his/her “family” as defined in the scheme, 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 the occupation of the tenant(s) or anybody else other than an owner or his/her “family” as defined in the scheme, where the tenancy > 50 years old	1
Property (or portion thereof) under the occupation of the owner or his/her “family” as defined in the scheme	1

Structure of Building

Structure of the building has also assigned multiplicative factors based on the condition of the property and its development.

Structure of Property	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 Type

Multiplicative factors for usage type of property/ building are:

Types of usage	Multiplicative factor (MF)
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 up to 5 cottah not falling under above categories	2
Vacant Land more than 5 cottah	8

Above we have mentioned all the multiplicative factor that are considered while calculating the annual property tax under UAA.

Formula for the calculation of KMC Property Tax

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)

By using these simple formula taxpayers can calculate their annual property tax.

Online Payment Of KMC property tax

Nowadays, paying property tax is just one click away. The Kolkata Municipal Corporation has launched online portal with electronic payment in 2010 in Kolkata. The website contains all the details for taxpayers with which they can deposit KMC property tax easily.

To pay property tax online:

• Visit official site https://www.kmcgov.in/KMCPortal/HomeAction.do
• On right-hand side, click on the ‘online payment option
•  After that select ‘property tax’, three option will appear on the screen
• Then choose desired option, like if you are paying tax for the first time then click on the fresh supplementary link and fill in the required information, that click on ’pay button’. Once processed successfully, the payer can download the receipt.
• User who has already paid before, also needs to follow the same steps.

Process to find out Assessee number:

• Visit official site https://www.kmcgov.in/KMCPortal/jsp/KMCPortalHome1.jsp
• Then Click on ‘Online service section’
• Go to the ‘assessment collection’
• After that, click on ‘Assessment Information Search’
• Then enter your street and ward number to find the assessee number

 

For paying unpaid property tax:

https://www.kmcgov.in/KMCPortal/jsp/KMCAssessmentCurrentPD.jsp Use this URL to pay outstanding property tax.

Above, we have mentioned the procedure for making online KMC property tax payments. Follow that procedure step by step, you will be able to pay tax easily.

If you still face any difficulties, then use the below link to contact the support team.

https://www.kmcgov.in/KMCPortal/jsp/AssessmntContact.jsp

293 Block List - Block List

FAQ For KMC Property Tax

1- What Is The Full Form Of KMC Property Tax?

KMC Property Tax Full Form Is  Kolkata Municipal Corporation.

2- Can Kolkata Property Tax be paid online?

Yes, You Can Pay KMC Property Tax Online through the official website.

3- What is the KMC helpline number for any kind of support?

For Any Complaints and Query, You can call 033- 2286 1305. You can register your complaint or query on working days between 11:00AM to 3:00PM Only.

4- What is KMC Whatsapp Number for Property tax assessment?

KMC Whatsapp Number will be 83359-88888. it will be monitored by the municipal commissioner.

5- What is the KMC office opening time?

KMC office will open 11:00AM to 3:00PM on weekdays and on Saturday office will open from 11:00AM to 1:00PM.