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Property Tax Guide

Property Tax Rule Nagar Nigam Act 1959, section 173, 174 and 177 Property Tax Section 173

The property tax will be imposed – Under Sec 174, subsection 1, following taxes shall be included in property taxes which shall be imposed on buildings & lands keeping he mind, all the exceptions, limitations & conditions.

(1) General tax imposed by the Nagar Nigam should be such that it can be plotted on a Graduated scale (2) Water tax shall be levied only at those places where the water supply is made possible by Nagar Nigam

(3) Drainage tax shall be imposed in those areas where the Nagar Nigam has developed proper Drainage system

(4) Conservancy tax shall be imposed in the areas where Nigam is taking and efficiently fulfilling the responsibility of collecting, cleaning and disposing the excreted works of our body and polluting substances from toilets, urinals and tube wells.

Under the norms set up in the rules Manual, and under this Act, there taxes shall be levied on the annual value of the building or the land, as the condition may be.

It's a restriction that the sum of property taxes, in any case will not be less than 22% or more than 32% of the annual value of the building or land or both, on which the above taxes have been assessed. This Type of general taxes will not be less than 10% and more than 15% of the annual value, water tax will not be less than 10.5% and more than 12.5% of the annual value, Drainage tax will not be less than 2.5% and more than 5% of annual value and conservancy tax will not be more than 2% of the annual value

Section 174 - Definition of Annual Value –What is meant by annual Value ? In case of railway stations, colleges, schools, hostels, factories and other commercial buildings or non residential building, after deduction of the basic tax according to the rates decided by the Nigam and after adding the present approximate cost of the building constructions, along with the approximated cost of the related land and then 5% of this calculated will be decided as the above.

For all those buildings and lands which do not come under part B norms, the annual value shall be estimated by multiplying the minimum monthly rate per sq. feet carpet area for buildings and the minimum monthly rate per sq. feet area for land. Twelve times the product so obtained will be the annual value.

The minimum monthly rate shall be according to the circle rates ascertained by the collector as per Act 1899. There rates are ascertained once in 2 years. On the basis of location of the building or the land or the constructions type of the building as the condition may be.

But the restriction is that according to the views of Nigam, the annual value of the building in any complex situations is maximum on being calculated as per the above mentioned method. In such a case the Nigam can decide any less amount for the annual value which seems to be logical.

Explanation 1 - for calculating the annual value, calculation of carpet area will be done as follows: (i) Room – Complete measurement of internal length (ii) Covered Varendah – Complete measurement of internal length (iii) Garage – 1/4 th of complete measurement internal length (iv) Bathroom, toilets, Portico, Stains – The carpet area covered by there shall not be considered for calculation

Explanation 2- The standard rent or reasonable annual rent of any building which is as per the UP Urban Building Act 1972, will not be calculated while calculating the annual value of that building

If Nigam resolves, the annual value for assessment of property tax would be calculated as follows :-

(a)    In matter of residential buildings owned by the owner or authorized owner, under subsection 1, part B, the assessed property tax will be 25% less (if building is not more than 10 years old), 32.5% less (if the building is more than 10 but less than 20 years old) and 40% less (if the building is more than 20 years old) than the estimated annual value.

(b)   (b) Under subsection 1, part B, the assessed property tax of the rented residential building will be, 25% if the building of more than 10 years old, 12.5% if the building is more than 10 but less than 20 years old and if the building is more than 20 years old then equal to the estimated annual value.

Section 177- On which lands, houses etc. general tax shall be levied – General tax shall be levied on all the buildings and lands located in the city except :

(a) Buildings and lands which are used only for the release of the dead bodies.

(b) Those buildings and lands or their parts which are used for public prayers or for grants etc.

(c) The buildings which are used only as prisons, courts, houses, treasury, school colleges etc. but except the enterprises, medical hospitals etc. which are neither developed nor looked after by the govt.

(d) The ancient monuments which have been defined in ancient monuments presentation Act 1904 but as per any order passed by the state govt. related to any monument.

(e) Any such building or land whose annual value is Rs.360 or less, but the restriction is that the same person should not own any building or land in the same city, in case of any building used for the Nigam or its branch, which is located within 30 m from sewer line and that should have flush toilets.

(f) All buildings and lands included in the Indian Union except those which are used the section 285 (part 2) of Indian Constitution.

(g) Any residential building owned by the owner & constructed on a land of area 30 m² and its carpet area being 15 m², but the owner should not have any other building under his ownership.

(h) Any residential building owned by the owner, in an area which has been included in the city in last 10 year.

 

Uttar Pradesh Nagar Nigam (Property Tax) Rules Manual, 2000

Annual Rental Value

(1) In case of railway stations, colleges, schools, hostels, factories and other commercial buildings or non residential building, after deduction of the basic tax according to the rates decided by the Nigam and after adding the present approximate cost of the building constructions, along with the approximated cost of the related land and then 5% of this calculated will be decided as the above. (2) For all those buildings and lands which do not come under part B norms, the annual value shall be estimated by multiplying the minimum monthly rate per sq. feet carpet area for buildings and the minimum monthly rate per sq. feet area for land. Twelve times the product so obtained will be the annual value.

The minimum monthly rate shall be according to the circle rates ascertained by the collector as per Act 1899. There rates are ascertained once in 2 years. On the basis of location of the building or the land or the constructions type of the building as the condition may be.

But the restriction is that according to the views of Nigam, the annual value of the building in any complex situations is maximum on being calculated as per the above mentioned method. In such a case the Nigam can decide any less amount for the annual value which seems to be logical.

Explanation 1 - for calculating the annual value, calculation of carpet area will be done as follows-

(i)                  Room – Complete measurement of internal length

(ii)               Covered Varendah – Complete measurement of internal length

(iii)             Garage – 1/4 th of complete measurement internal length

(iv)              Bathroom, toilets, Portico, Stains–The carpet area covered by there shall not be considered for calculation.

Explanation 2-

(1) The standard rent or reasonable annual rent of any building which is as per the UP Urban Building Act 1972, will not be calculated while calculating the annual value of that building.

(2) If the Nigam resolves to do so then the annual value shall be done as follows for assessment of the property tax

 

   
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