Tax-Property Tax

Tax-Property Tax

Property tax is levied on the ownership of any ‘real property’. In India, property tax is levied on all real estate, which consists of improvements made to land, such as buildings or land attached to buildings.

Usually, vacant plots of land without an adjoining construction are not liable to be taxed.

Who assesses the property tax?

Value of every property is assessed by the local municipal authorities and accordingly a proportionate tax is levied on the same, which would be payable on an annual or semi-annual basis. The revenue generated from property tax is used to maintain and provide various civic amenities such as road repairs, sewer system, lighting, maintenance of common areas such as parks, etc. The rate of property tax and manner of valuation differs from one municipal authority to the other.

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