READYRECKONER FOR CALCULATION OF PROPERTY TAX

www.mcrohtak.gov.in

READYRECKONER

FOR CALCULATION

OF

PROPERTY TAX

MUNICIPAL CORPORATION, ROHTAK

E-mail - [email protected], Ph. No. +91-1262-251515-16, Fax No. +91-1262-258675, Toll Free No: 18001805007

http://www.mcrohtak.gov.in/

MUNICIPAL CORPORATION ROHTAK

Property Tax Ready Reckoner

INDEX

Sr.No. Description Page No.

1. Property Tax Provision in

Haryana Municipal Corporation

Act-1994

01-05

2. Fire Tax Notification 05-05

3. Formula for Calculation of

Property Tax

06-08

4. Self Assessment Form 09-10

5. Details of Colony with Collector

Rates 2011-12 & 2012-13.

11-15

6. How to Calculate Property Tax

(Examples)

16-58

E-mail - [email protected], Ph. No. +91-1262-251515-16, Fax No. +91-1262-258675, Toll Free No: 18001805007

1

The Haryana Municipal Corporation Act 1994 has become applicable in the

Municipal area after the formation of Municipal Corporation, Rohtak with effect from

17.03. 2010. As per provisions contained in the Act property tax become due on all

type of residential and non residential land & buildings. In view of Haryana Govt.

notification dated 25.08.2012 property tax is applicable with effect from 01.04.2010 In

Municipal area as per new policy dated 28.01.2013.

As per new property tax policy the tax payer has to calculate the tax of his

property (land & building) for the year 2011-12 and 2012-13 upto 30.06.2013 by self

assessment. In case the tax payer fails to deposit the property tax by 30.06.2013

interest @ 18% p.a. shall be charged or the tax payer shall also be liable to deposit the

difference of amount along with 18% interest on the balance amount if any variation

found in the self assessment.

The provisions relating to property tax in Haryana Municipal Corporation Act

1994 is as under:-

The 25th August, 2012

No. 31-HLA of 2012/59.- The Haryana Municipal Corporation (Amendment) Bill,

2012, is hereby published for general information under proviso to Rule 128 of the

Rules of Procedure and Conduct of Business in the Haryana Legislative Assembly:-

Bill No. 31-HLA of 2012

THE HARYANA MUNICIPAL CORPORATION (AMENDMENT)

BILL, 2012

A

BILL

further to amend the Haryana Municipal Corporation Act, 1994.

Be it enacted by the Legislature of the State of Haryana in the Sixty-third year of the

Republic of India as follows:-

1. (1) This Act may be called the Haryana Municipal Corporation (Amendment) Act, 2012. (2) It shall be deemed to have come into force with effect from 1st April, 2010.

Short title and commencement

2

Amendment of section 2 of Haryana Act 16 of 1994


Insertion of sections 87A, 87B, and 87C of Haryana Act 16 of 1994

2. In the Haryana Municipal Corporation Act, 1994 (hereinafter called the principal Act), clause (1) of section 2 shall be omitted. 3. In the principal Act, for clause (a) of sub-section (1) of section 87, the following clause shall be substituted, namely:- “(a) a property tax payable by the owner or occupier of building and land at the rates notified by the Government, from time to time depending upon the area in which the building or land is situated, its location, purpose for which it is used, its capacity for profitable use, quality of construction and other relevant factors;”. 4. In the principal Act, after section 87,the following section shall be inserted, namely:- “87A. Self assessment of tax.- Notwithstanding anything contained in this Act, every person liable to pay the property tax shall himself calculate the tax of the building or land according to the procedure notified in this regard, of which he is either owner or the occupier at the rates notified under clause (a) of sub-section (1) of section 87. 87B. Deposit of Property tax.-(1) On the basis of assessment made as per section 87A, the owner or occupier shall deposit the amount of property tax in the specified head of the Corporation as per the prescribed procedure on or before the date fixed by the authority and furnish a return in the prescribed form. The variation upto ten percent on either side in the assessment made under section 87A shall be ignored. In cases where the variation is more than ten percent, the owner or occupier of land or building, as the case may be, shall be liable to pay penalty equal to the amount of tax evaded subject to a minimum of rupees one hundred. (2) where any property tax has not been paid by the owner or occupier within the prescribed time, the authority shall serve notice on the person chargeable with the property tax, which has not been paid, requiring him to show cause why he should not pay the amount specified in the notice and the authority shall pass an appropriate order in this regard after giving an opportunity of hearing. Explanation.- For the purposes of this section, the authority means the Zonal Taxation Officer or any officer authorized by the Commissioner of Municipal Corporation. 87C. Penalties.- In case of non-payment of property tax, the competent authority may impose a penalty equal to the amount of the tax assessed, subject to a minimum of rupees one hundred and in case of late payment, interest at the rate of one and a half per centum per month from the date of default shall also be charged.”

3

5. In sub-section (1) of section 89 of the principal Act,--

(i) for clause (b),the following clause shall be substituted namely:-- “(b) a fire tax;” and

(ii) clause (c) shall be omitted. 6. In the principal Act, sub-section (2) of section 90 shall be omitted 7. For section 94 of the principal Act, the following section shall be substituted, namely:- “94. Apportionment of liability of taxes on land and building when premises assessed are let or sub-let.- If any building or land assessed to tax specified in clause (a) of sub-section (1) of section 87 is let or sub-let and amount of rent payable in respect thereof is less than the property tax, then the occupier shall be liable to pay the difference between the amount of the said property tax and the rent paid by him.” 8. In the principal Act, for section 97, the following section shall be substituted, namely:- “97. Property list:- Save as otherwise provided in this Act, each Corporation shall cause a property list of all lands and buildings in the municipal area to be prepared in such form and manner and containing such particulars with respect to each land and building, as may be prescribed.” 9. In the principal Act, section 98 shall be omitted. 10. In the principal Act, in sub-section (1) of section 99,-- (i) for the words “ assessment list” occurring twice, the words “property list” shall be substituted; and (ii) clause (d) shall be omitted 11. In the Principal Act, for section 100, the following section shall be substituted, namely:- “100. New Property list.-- It shall be at the discretion of the Corporation to prepare for the whole or any part of the municipality a new property list every year.”



Substitution of section 94 of Haryana Act 16 of 1994


Omission of section 98 of Haryana Act 16 of 1994



4

Amendment of section 104 of Haryana Act 16 of 1994 Amendment of section 127 of Haryana Act of 1994 Amendment of section 128 of Haryana Act 16 of 1994 Omission of sections 133,134,135,136, and 137of Haryana Act 16 of 1994

Substitution of section 139 of Haryana Act 16 of Haryana Amendment of Section 142 of Haryana Act 16 of 1994 Amendment of Section 145 of Haryana Act 16 of 1994

12. In the principal Act, in sub-section (1) section 104, for the words “annual value” the words “property tax” shall be substituted. 13. in the principal Act, in the proviso to section 127, for the words “one per centum”, the words “one and a half per centum” shall be substituted. 14. In the principal Act, in section 128.---

(I) In sub-section (1),--- (i) In clause (b) for the sign”. “ existing at the end, the sign “,”

shall be substituted; (ii) After clause (b), the following clause shall be added, namely:--

“(c) Property tax.”; (II) In sub-section (3),--

(i) for the sign “.” existing at the end. The sign “.” shall be substituted; and

(ii) the following proviso shall be added, namely:-- “provided that no rebate shall be allowed in case of property tax.”.

15. In the principal Act, sections 133, 134, 135, 136 and 137 shall be omitted. 16. In the principal Act, for section 139, the following section shall be substituted, namely:- “139. Conditions of right to appeal.- No appeal shall be entertained under section 138 unless the amount, if any, in dispute in the appeal has been deposited by the appellant in the office of the Corporation.” 17. In the principal Act, in section 142, for the word “annual value” existing in the marginal heading and sub-section (1), the words “ property tax” shall be substituted. 18. In the principal Act, in clause (c) of sub-section (1) of section 145, the word “ annual” shall be omitted.

5

19. In the principal Act, for section 146, the following section shall be substituted,

namely:- “146. Amendment of Property list. -(1) The authority may at any time amend the property list by inserting the name of any person whose name ought to have been or ought to be inserted, or by inserting any property which ought to have been or ought to be inserted or by altering the details of any property which has been erroneously valued or assessed through fraud, accident or mistake, whether on the part of the authority or of the assessee, or in the case of a tax payable by the owner or the occupier by a change in the tenancy, after giving notice to any person affected by the amendment of a time, not less than one month from the ate of service, at which the amendment is to be made. Explanation.-For the purposes of this sub-section, the authority means the Zonal Taxation Officer or any officer authorized by the Commissioner of Municipal Corporation. (2) Any person interested in any such amendment may tender his objection to the Corporation in writing before the time fixed in the notice or orally or in writing at that time and shall be allowed an opportunity of being heard in support of the same in person, or by authorized agent, as he may think fit.”

The provisions relating to fire tax as per Govt. notification dated 21.06.2012 is as under:-

No. S.O.48/H.A.12/2009/S.35/2012:- In exercise of the powers conferred by

sub-section (1) read with sub-section (2) of section 35 of Haryana Fire Service Act, 2009

(12 of 2009), the Governor of Haryana hereby imposes a fire tax at the rate of ten

percent of the property tax on non-residential buildings. The fire tax shall be collected

alongwith the property tax by the concerned Municipality.


6

The provisions relating to calculation and rebate on property tax as per Govt. notification dated

28.01.2013 is as under:-

The 28th January, 2013

No. S.O.14/H.A.16/1994/S.87/2013:- In exercise of the powers conferred by sub-

section (3) of section 87 read with sub-section (1) of section 149 of the Haryana Municipal Corporation Act, 1994 (Act 16 of 1994), and in supersession of Haryana Government, Urban Local Bodies Department (Committees), Notification No. S.O.46/H.A./16/1994/S. 87/2012, dated the 21at June, 2012, the Governor of Haryana hereby specifies the rate of tax on buildings and land within the limits of the concerned Municipal Corporation as per following methodology, namely:-

1- PROPERTY TAX ON RESIDENTIAL PLOTS/HOUSES:

(i) j 1.00 per Sq. yard on houses (self occupied) with plot sizes upto 250 sq. yards and flat sizes upto 500 sq. feet (self occupied);

(ii) (a) In the case of vacant residential land more than 100 square yards but up to 250 square yards but up to 250 sq. yards (plot size up to 100 square yard shall be

exempted), the tax shall be j 0.50 per square yard;

(b) In case of vacant residential land, more than 250 square yards, the tax shall be collector rate per square yard x 0.00015 x size of the plot in square yard.

(iii) For constructed houses whether self occupied or rented on plot size of more than 250 sq. yards and flats of more than 500 sq. feet, property tax shall be collector rate per sq. yard x 0.00075 x constructed area in square yards and for calculation purposes, the constructed portion in square yards shall be taken. However, the tax liability so calculated shall not be less than one if it is calculated by considering the plot as vacant one;

(iv) In case of rented residential properties even under 250 sq. yards and flats up to 500 sq. feet, the rate shall be as per clause (iii) above;

2- PROPERTY TAX (COMMERCIAL): (i) In case of vacant commercial plots irrespective of the size of plot, the tax shall be

collector rate per square yard x 0.000375 x size of the plots in square yards. (ii) Property tax for other commercial properties whether rented or not shall be at collector

rate per square yard x 0.001875 x size of constructed portion of property in square yards and for calculation purposes, the constructed portion in square yards shall be taken. However, the tax liability so calculated shall not be less than one if it is calculated by considering the plots as vacant one: Provided that for commercial properties up to 50 Sq. yards, the tax shall be collector rate x 0.001125 x size of constructed portion of property in square yards and for calculation purposes, the constructed portion in square yards shall be taken.

3- PROPERTY TAX (INSTITUTIONAL AND INDUSTRIAL) (i) In case of vacant institutional and industrial plots irrespective of the size of the plot, the

tax shall be collector rate per square yard x 0.00020 x size of the plots in square yards; and

(ii) Property tax on institutional and industrial property whether rented of self occupied

7

shall be at collector rate per square yard x 0.001 x size of the constructed portion of property in square yards. For calculation purposes, the constructed portion in square yards shall be taken. However, the tax liability shall not be less than one if it is calculated by considering the said plot as vacant one.

4- PROPERTY TAX (MIX USE OF PROPERTY) (i) In case of mixed use of premises, the liability of tax shall be as per area under different

use, and shall be declared/calculated accordingly.

5- REBATE:-

(i) 25% rebate shall be given to non-RCC construction; (ii) 25% rebate shall be given to property more than 25(twenty five) years old; (iii) In case of self occupied residential properties of plot size of more than 250 sq.

yard and flats of more than 500 sq. feet, the concession up to 50% shall be given by the respective Municipal Corporation.

(iv) 100% rebate shall be given on religious properties (only of real religious structures), Orphanages, Alm Houses, Municipal Buildings, Cremation/ Burial Grounds;

(v) 100% rebate shall be given to all residential buildings up to 250 sq. yards owned by ex-servicemen or families of deceased soldiers, ex-servicemen and ex-central paramilitary force personnel: Provided that they have no other residential house in Haryana State and are residing in it themselves and have not let out any portion of the house:

Provided further that the condition of letting out of the house shall not

apply to those who are in receipt of pension amounting to j one thousand two

hundred and seventy five per month or less. (vi) 100% rebate shall be given to all residential building owned by war widows:

Provided that they have no other residential house in Haryana State and are residing in it and have not let out any portion of the house:

(vii) There shall be no property tax on vacant plot of one acre and above for Horticulture

and Agriculture purposes only:

Provided that the owner may choose anyone of the above rebates which

are admissible to him.

6- COLLECTION METHODOLOGY-

(i) An effort shall be made to make assessee’s life more comfortable by allowing to

deposit tax through banks.

(ii) To maintain transparency & to ensure minimum burden, offers will be invited from

the bankers and after processing the same rate of service charges will be finalized

accordingly. However, before finalization, approval in this regard will be obtained

from State Government.

8

7- OLD TAX COLLECTION:

(i) The new system of taxation and rates shall be applicable from the financial year

2010-11, onwords with the stipulation that for the period prior to notification, the

property owners shall have the option to pay as per the new or old policy, whichever is

opted by them.

(ii) In case of pending arrears/dues/dispute including court case, of previous years, in

respect of which notice/bills have been issued or not, the property owners shall have

the option to pay tax as per the new system at current rates (i.e. collector Rates for the

year 2012-13) and payment of the same shall be considered as settlement of all such

disputes/dues/arrears. No interest or penalty shall be livable. This option shall be

available as amnesty scheme only upto 30th June, 2013.

8- PENALTIES:-

(i) In case of mis-declaration/non-payment, penalty equal to the amount of the tax evaded

shall be livable, subject to a minimum of j 100;

(ii) In case of late payment, interest @ 1.5% per month or part there of shall be charged;

(iii) This interest shall also be charged in case of detected non-payment in addition to the

penalty;

(iv) The interest/penalty (separately) shall not exceed the initial liability.

9

www.mcrohtak.gov.in

¼;g QkeZ izR;sd o’kZ gsrw vyx&vyx Hkjk tkuk gS½ (This form has to be filled for each year separately)

Unique Property ID: Ward No. Assessment Year:

Owner/Occupier Name: S/o Locality:

Property Address:

1 2 3 4 5 6 7 8 9 10 11 12 13 14

Total Plot

Area

(in Sq.

Yds.)

Built-in /

Vacant Plot

status (Resi/

Comml/ Indl/

Inst.)

Floor wise

Covered

area (in

Sq. Ft.)

[1sq.ft.

=0.111

sq.yds]

Floor

(B1/B2/

GF /1F/

2F/…)

Self

Occupied

/ Rented

(S / R)

Collector

Rate

(Rs. per

sq.yard)

Rate for

calculation

of

Property

Tax

Age of

Building

(yrs.)

Type of

Construc

tion

(RCC/

Non RCC)

Annual

Property Tax*

Rebate #

(Owner can

claim any one

of Sr. No. 5, 8

& 9)

Annual

Property Tax

after Rebate (10-

11)

Annual Fire Tax

@ 10% of Property

Tax [Only on non

resi. property] (10)

Total Tax

(12+13)

TOTAL

Last Payment Details

(only those who paid

earlier)

House Tax Code/House No. (On old House Tax Bill)

Receipt No.

Receipt Date Amount Paid Rs. Mutation Pending Issue, if any NAME OF BUYER (copy of application and attested copy of sale/gift/relinquish deed/court decree attached)

# Rebate claimed for (5, 8 & 9)

izekf.kr fd;k tkrk gS fd bl QkeZ esa iznku fd, x, lHkh fooj.k esjh tkudkjh vuqlkj lR; ,oa lgh gSA eS ;g Hkh ?kks’k.kk djrk gwa fd eS orZeku lEifÙk dj uhfr fnukad 28-01-2013 ds vuqlkj bl Lo;a lEifÙk dj vkdyu QkEkZ dks gLrk{kj djus ds fy, vf/kd`r g¡wA

It is certified that the particulars filled in this form are true and correct to the best of my knowledge. I further declare that I am authorised to sign this self property tax assessment as per new property tax policy dated 28.1.2013.

Name of the Owner/ Occupier Owner’s/ Occupier’s Phone No. Mobile No.& Email ID

Date

Signature

PAYMENT: Payment can be deposited at the office of Municipal Corporation, Ambedkar Chowk, Rohtak- 124001 or in any branch of HDFC bank in Rohtak.

No cheque will be accepted until the "owner name”, “phone number", "unique property ID" & "assessment year" is mentioned on the back of cheque.

REBATE: Applicable as per clause 5 of the notification dated 28.1.13 but you may claim any one of the rebate admissible to you (mentioned in the back side).

For collector rate, colony name, How to calculate your Property Tax (examples), latest house tax notification can be seen at MCR website www.mcrohtak.gov.in

For Office Use Only

Receipt No

Date

uxj fuxe] jksgrd

Lo;a vkdyu lEifÙkdj QkeZ

Municipal Corporation, Rohtak Self Assessment Property Tax Form




10

New policy for Property Tax circulated by Haryana Govt. vide

notification no. 31-HLA of 2012/59 dated 25.08.2012 & notification No.

S.O. 14/H.A. 16/1994/S. 87/2013 dated 28-01-2013 is as under:-

Calculation of Property Tax

(i) j 1.00 per sq. yard on houses (self occupied) with plot size upto 250 sq. Yards

and flat sizes upto 500 sq. Feet (self occupied).

(ii) In the case of vacant residential land up to 250 sq. Yards (plot size up to 100

sq. Yards shall be exempted), the tax shall be j 0.50 per sq. yards.

(iii) In case of vacant land, more than 250 sq. yard, the tax shall be as under:-

(a) Collector rate per sq. yds. x 0.00015 x size of plot in sq. yard in case of

residential properties.

(b) Collector rate per sq. yds. x 0.00020 x size of plot in sq. yard in case of

institutional and industrial plots.

(c) Collector rate per sq. yds. x 0.000375 x size of plot in sq. yard in case of

commercial plots.

(iv) Property tax on constructed houses (self occupied or rented) on plot size of

more than 250 sq. yards and flats of more than 500 sq. feet, collector rate per

sq. yds. x 0.00075 x constructed area in sq. yds.

(v) Property tax on institutional and industrial properties(self occupied or rented)

shall be at collector rate per sq.yds. x 0.001. x size of constructed portion in

sq.yds.

(vi) Property tax on commercial properties(self occupied or rented) shall be at

collector rate per sq.yds. x 0.001875 x size of constructed portion in sq.yds.

(for commercial properties upto 50 sq. yards the tax shall be collector rate

x 0.001125 x size of constructed portion in sq.yds.)

(vii) In case of rented residential properties even under 250 sq. yards and flats upto

500 sq. feet, the rate shall be calculated as per (iv) above.

(viii) In case of mixed use of premises or on partial area under rent, the liability of

tax shall be as per area under different use, and shall be calculated

accordingly.

Note: For calculation purposes the constructed portion in sq. yards shall be

taken. However, the tax liability shall not be less than one if it is calculated by

considering the plot as vacant one.

REBATE: The property owner will get rebate as per provisions mentioned in point no.

5 of notification no. S.O.14/H.A.16/1994/S.87/2013 dt.28.01.2013 subject to condition

that the property owner may chose any one of the rebates which are admissible to him

as mentioned in point no. 5 of above notification. This notification is available on MCR

website www.mcrohtak.gov.in

PENALTY:(1) In case where the variation is more than ten per cent in self

assessment, the owner or occupier of land or building, as the case may be, shall be

liable to pay penalty equal to the amount of tax evaded subject to a minimum of rupees

one hundred.

(2) In case of nonpayment of property tax, the competent authority may

impose a penalty equal to the amount of the tax assessed, subject to minimum of rupees

one hundred and in case of late payment, interest at the rate of one and a half per

centum per month from the date of default shall also be charged.

Demand of Property Tax by MCR shall not confer any right on the person paying

the tax or anyone else to claim validation of any unauthorized construction at a

later date and that same is without any prejudice to the right of MCR to take any

action including that of demolition in respect of such unauthorized

construction/structure.

Provisions of Property Tax in Haryana Municipal Corporation Act, 1994

87B- Deposit of property tax:- (1) On basis of assessment made as per section 87,

The owner or occupier shall deposit the amount of property tax in the specified head of

the Corporation as per the prescribed procedure on or before the date fixed by the

authority and furnish in the prescribed form. The variation up to ten percent on either

side in the assessment made under section 87 A shall be ignored. In cases where the

variation is more than ten percent, the owner or occupier of land of building, as the case

may be, shall be liable to pay penalty equal to the amount of tax evaded subject to a

minimum of rupees one hundred.

87C-Penalties:- In case of nonpayment of property tax, the competent authority may

impose a penalty equal to the amount of the tax assessed, subject to minimum of rupees

one hundred and in case of late payment, interest at the rate of one and a half per

centum per month from the date of default shall also be charged.


11

The details of collector rate in the colonies falling in the Municipal Corporation, Rohtak

area is as under:-

Sl.No Colony Name Collector Rates 2011-12 Collector Rates 2012-13

Residential Commercial Residential Commercial

1 Adarsh Nagar 11700 40000 11700 42000

2 Ajeet Colony 6500 12000 6500 12600

3 Alaknanda Colony 5200 15000 5200 15750

4 Ambedkar Colony 4500 8400 4500 8850

5 Amrit Colony 6500 12000 6500 12600

6 Anand Vihar 6500 12000 6500 12600

7 Anantpuram 4000 7000 4000 7350

8 Area Near IDC 5200 21000 5200 22050

9 Arjun Nagar 9700 30000 9700 31500

10 Arya Nagar 8000 21000 8000 22050

11 Ashok Nagar 4500 9100 4500 9600

12 Asthal Bohar 6000 20000 7000 22000

13 Azad Garh 4200 15400 4200 16200

14 Azad Nagar 6600 18200 6600 19150

15 Babalaxman Puri Colony 5200 11200 5200 11800

16 Babra Mohalla 6500 21000 6500 22050

17 Bahistipura 8000 21000 8000 22050

18 Balaknath Colony 5000 - 5000 -

19 Baliana Village 1200 - 1200 -

20 Baliana Village Outer 1200 - 1200 -

21 Barsi Nagar 4000 7000 4000 7350

22 Basant Vihar 9500 20800 9500 21850

23 Basti Kutana 5200 21000 5200 22050

24 Bhagat Singh Colony 5500 10000 5500 10500

25 Bhagwan Colony 12000 50000 12000 52500

26 Bharat Colony 9700 31000 9700 32550

27 Bohar Village 3000 10000 3500 11000

28 Bohar Village Outer 3000

3500 29 Brahman Mandi 3900 8400 3900 8850

30 Canal Colony 12000 25000 12000 26250

31 Chaman Pura 7000 32000 7000 33600

32 Chamra Karkhana Kacchi Garhi (Ambedkar Nagar) 4000 9800 4000 11300

33 Chanakyapuri 10500 21000 10500 22050

34 Chand Nagar 7500 15000 7500 15750

35 Chawla Colony 6500 16600 6500 17650

36 Chhotu Ram Colony 7100 11200 7100 11800

37 Chhotu Ram Nagar 16000 50000 16000 52500

38 Chhotu Ram Nagar (Near Sukhpura) 6500 10500 6500 11050

39 Chinout Colony 12000 25000 12000 26250

40 Chunnipura 7000 32000 7000 33600

41 Dairy Complex 4500 8400 4500 8850

42 Darwaja Mohalla 6500 21000 6500 22050

43 Daryao Singh Nagar 11700 40000 11700 42000

44 Dehri Mohalla 4000 5800 4000 6100

45 Dev Colony 11000 29400 11000 30900

46 Devi Vihar 6500 15000 6500 15750

47 Dhobi Mohalla 6500 21000 6500 22050

12

Sr.No. Colony Name Collector Rate 2011-12 Collector Rate 2012-13


49 DLF Colony 15000 40000 15000 42000

50 Durga Colony 10500 26600 10500 27950

51 Ekta Colony 5400 14000 5400 14700

52 Fatehpuri Colony 6500 10500 6500 11050

53 Fauji Colony 4000 7000 4000 7350

54 Friends Colony 4000 10000 5000 12000

55 Gandhi Nagar 9700 30000 9700 31500

56 Ganga Bishan Nagar 7000 32000 7000 33600

57 Garhi Bohar Village 4000 10000 5000 12000

58 Geeta Colony 6500 18200 6500 19150

59 Geetanjali 6000 11500 6000 12100

60 Ghanipura 5500 11200 5500 11800

61 Gher Ram Phool 16000 70000 16000 73500

62 Gokul Colony 6500 12000 6500 12600

63 Gopal Colony 4000 9800 4000 11300

64 Gopal Pura 5200 10400 5800 10950

65 Gurcharanpura 5200 16800 5200 17650

66 Guru Nanak Pura 10400 29400 10400 30900

67 Hanuman Colony 6500 10500 6500 11050

68 Hari Nagar 9000 31000 9000 32550

69 Harijan Basti Sunaria Village 3000

3000 70 Harisingh Colony 6000 15000 6000 15750

71 Harki Devi Colony 9500 20800 9500 21850

72 Hindu Institute 4500 13300 4500 14000

73 HUDA Complex 19500 50000 19500 52500

74 IDC 11200 11700 11200 11700

75 Inderprasth Colony 9500 20800 9500 21850

76 Indira Colony 6500 9000 6500 10300

77 Islampura (Dairies) 7800 22000 7800 23100

78 Jagdish Colony 11500 22400 11500 23550

79 Jain Jati Mohalla 6500 15000 6500 15750

80 Janta Colony 9500 17000 9500 17850

81 Jasbir Colony 9000 19600 9000 20600

82 Jawahar Nagar 9700 30000 9700 31500

83 Jhang Colony 15000 45000 15000 47250

84 JP Colony 5200 11200 5200 11800

85 Kabir Colony (Near Jasbir Colony) 8000 15000 8000 15750

86 Kabir Colony (Near Khokra Kot) 87 Kacchi Garhi (Kuan Mohalla) 4500 9800 4500 11300

88 Kailash Colony 8400 32000 8400 33600

89 Kalalan Mohalla 7800 13500 7800 14200

90 Kamal Colony 7800 12800 7100 13450

91 Kamla Nagar 5200 24000 5200 25200

92 Kanheli Village 2000

8000 93 Kartarpura 4200 11200 4200 11800

94 Kath Mandi 9500 30000 9500 31500

95 Kayastan 6500 11400 6500 12000

96 Kewal Ganj 7200 40000 7200 42000

97 Kheri Sadh Village 3000

3000 98 Khokra Kot

99 Khusboo Garden 6000 11500 6000 12100

100 Kirpal Colony

6500 12600 6500 13250

13

Sl.No Colony Name Collector Rate 2011-12 Collector Rate 2012-13


101 Kishan Pura 9500 40000 9500 42000

102 Krishna Colony (Near Gour School) 4500 9800 4500 11300

103 Krishna Colony (Near Mahabir Colony) 7000 18200 7000 19150

104 Krishna Colony (Near Railway Line) 7000 18200 7000 19150

105 Kunj Vihar 6500 12000 6500 12600

106 Kutana Village 5200 21000 5500 22050

107 Laxmi Nagar 9700 25000 9700 26250

108 Local Ram Leela Ground 7800 21000 7800 22050

109 Mahabir Colony 5200 9800 5200 10300

110 Mahajan Parao 11500 50000 11500 52500

111 Mansarover Colony 15000 45000 15000 47250

112 Mazra 4000 10000 5000 12000

113 MD Univercity 11000 29400 11000 30900

114 Meat Market 5200 15000 5200 15750

115 Medical 11000 29400 11000 30900

116 Mini Secretariate 13000 45000 13000 47200

117 Model Town 16000 50000 16000 52500

118 Moti Nagar 6000 30000 6000 31500

119 Nand Colony 4000 9800 4000 11300

120 Naya Parao 9500 17000 9500 17850

121 Nehru Colony 5200 9800 5200 10300

122 Netaji Nagar 6500 18200 6500 19150

123 New Aggarsain Colony 7500 24000 7500 25200

124 New Anaj Mandi 7800 22000 7800 23100

125 New Chinout Colony 12000 25000 12000 26250

126 New Grain Market 7500 24000 7500 25200

127 New Janta Colony (Area Opp Sugar Mill) 7500 24000 7500 25200

128 New Janta Colony Extn 7500 24000 7500 25200

129 New Rajender Nagar 6000 11500 6000 12100

130 New Vijay Nagar 6500 12000 6500 12600

131 Nirmal Nagar 11000 29400 11000 30900

132 Old Housing Board 7800 15400 7800 16200

133 Omaxe City 1000 - 10000 30500

134 Pakki Garhi 4500 9800 4500 11300

135 Palika Bazar (Krishan Nagar) 19500 50000 19500 52500

136 Palika Colony 5200 15000 5200 15750

137 Para Mohalla 7800 13500 7800 14200

138 Paras Mohalla 6500 11400 6500 12000

139 Parvesh Nagar 5800 16800 5800 17650

140 Patel Nagar 10000 24000 11000 25200

141 Pech Kapoor Chand 16000 70000 16000 73500

142 Pech Paras Ram 11000 35000 11000 36750

143 Peer Colony - - 3000 8000

144 Peer Ji Mohalla 10000 42000 10000 44100

145 Pehrawer Village 1000 - 3000 -

146 Pehrawer Village outer 1000 - 7000 -

147 Pili Kothi 6500 21000 6500 22050

148 Pithwara Mohalla 3900 8400 3900 8850

149 Pradhana Mohalla 6500 11400 6500 12000

150 Pratap Mohalla 7800 13500 7800 14200

151 Pratap Nagar 11500 22400 11500 23750

152 Preet Vihar 7100 11200 7100 11800

153 Prem Nagar 11000 24000 11000 25200

14



155 Qilla Mohalla 11000 50000 11000 52500

156 Railway Colony 11500 50000 11500 52500

157 Railway Road 16000 70000 16000 73500

158 Rajendra Colony 6000 11500 6000 12100

159 Rajendra Colony Extn 6000 11500 6000 12100

160 Rajendra Nagar 5800 16800 5800 17650

161 Rajiv Nagar (Near Medical More) 11700 40000 11700 42000

162 Rajiv Nagar Kaccha Chamaria Road 4000 6500 4000 6850

163 Ram Bagh 10000 17000 10000 17850

164 Ram Gopal Colony 12000 35000 12000 36750

165 Ram Nagar 6000 31000 6000 32550

166 Ram Nagar (Kath Mandi) 6000 31000 6000 32550

167 Ramsukh Das Colony 11500 22400 11500 23550

168 Ranekpura 4500 7700 4500 8100

169 Ravidass Nagar 5200 12600 5200 13250

170 Revenue Colony 20000 50000 20000 52500

171 Rishi Nagar 6000 14000 6000 14700

172 Roop Nagar 4500 8400 4500 8850

173 Roop Vihar 11700 40000 11700 42000

174 Sain Dass Colony 4500 9100 4500 9600

175 Saini Anandpura 5800 10400 5800 10950

176 Sainik Colony (Industrial Area) 5200 9800 5200 10300

177 Sainipura 8000 42000 8000 44100

178 Sainiwas 5200 10400 5800 10950

179 Sanjay Colony (Kodhi Colony) 3900 12000 3900 12600

180 Sanjay Nagar 4000 9600 4000 10100

181 Sant Nagar 9000 31000 9000 32550

182 Sarai Mohalla 20000 85000 20000 89250

183 Sector 1 15000 46000 15000 48300

184 Sector 14 20000 50000 20000 52500

185 Sector 18 186 Sector 2 15000 50000 15000 52500

187 Sector 3 15000 50000 15000 52500

188 Sector 4 15000 50000 15000 52500

189 Shakti Nagar 10500 35000 10500 36750

190 Shastri Nagar (Hisar Road) 4500 21000 4500 22050

191 Shastri Nagar (Near Shakti Nagar) 6500 11200 6500 11760

192 Shastri Nagar, Basant Vihar (Ladhot Road) 6000 14000 6000 14700

193 Sheetal Nagar 6500 12000 6500 12600

194 Sher Vihar 5200 21000 5200 22050

195 Shiv Colony 4000 6500 4000 6850

196 Shiv Nagar 4000 9100 4000 9600

197 Shivaji Colony 7800 12600 7800 13250

198 Shivam Enclave 8500 13000 8500 13650

199 Shora Kothi 5200 11200 5200 11800

200 Shori Market 12000 77000 12000 80850

201 Shree Nagar 7000 13000 7000 13650

202 Shyam Colony 4500 21000 4500 22050

203 Silara Mohalla 10000 16000 10000 16800

204 Sree Ram Nagar 6500 12000 6500 12600

205 Subhash Nagar 13000 40000 13000 42000

206 Sugar Mill Colony 7500 24000 7500 25200

207 Sukhpura 6500 17000 6500 17850

15



210 Sunaria Village Outer 3000 10000 4000 12000

211 Suncity Phase 1

9000 9500

212 Suncity Phase 2

9000 9500

213 Surya Nagar (Near Basant Vihar) 5800 16800 5800 17650

214 Surya Nagar (Singh Pura Road) 4000 6500 4000 6850

215 Tej Colony 5800 11200 5800 11800

216 Tek Nagar 4500 8400 4500 8850

217 Tibdi Mohalla 3900 8400 3900 8850

218 Tilak Nagar 10000 18200 10000 19150

219 Udmipura 6500 15000 6500 15750

220 Uttam Vihar 7800 14000 7800 14700

221 Vaish Institute 7500 24000 7500 25200

222 Vijay Nagar (Near HUDA Complex) 6500 15000 6500 15750

223 Vijay Nagar Jhajjar Road 6500 15000 6500 15750

224 Vikas Nagar 7000 19200 7000 20150

225 Vinay Nagar 7000 19200 7000 20150

226 Vishal Nagar 8000 15000 8000 15750

Note:- If the collector rate of any Colony/Locality or parcel of land is not prescribed then it will taken

as of neighboring Colony/Locality.

16

To facilitate the tax payer following examples for calculation of property tax have been prepared as under:-

Calculation Formula As per New Policy of Property Tax S.No. DESCRIPTION OF EXAMPLE

1 Residential Self Occupied Building, Plot Area < 250 sq.yds, Rebate - for bldg age > 25 yrs & const. type non RCC

2 Residential Self Occupied Building, Plot Area >250 sq.yds, Plot Area > Covered Area 3 Industrial Self Occupied Building , Plot Area > Covered Area, Rebate - for bldg age > 25 yrs

& const. type non RCC 4 Industrial Self Occupied Building , Plot Area > Covered Area, Rebate - for const. type non RCC 5 Industrial Partially Rented Building, Plot Area > Covered Area, Rebate - for bldg age > 25 yrs 6 Industrial Rented Building, Plot Area > Covered Area 7 Municipal Rented Building 8 Municipal Self Occupied Building 9 Municipal Self Occupied Building

10 Mixed Used Building, Covered Area > Plot Area, Rebate - for bldg age > 25 yrs 11 Mixed Used Building, Covered Area > Plot Area, Rebate - for const. type non RCC 12 Vacant Plot/Residential Type, Plot Area > 100 Sq. Yds. and Plot Area < 250 Sq. Yds. 13 Vacant Plot/Commercial Type, Plot Area > 100 Sq. Yds. and Plot Area < 250 Sq. Yds. 14 Vacant Plot/Residential Type, Plot Area > 100 Sq. Yds. and Plot Area < 250 Sq. Yds. 15 Vacant Plot/Residential Type, Plot Area > 250 Sq. Yds. 16 Vacant Plot/Industrial Type, Plot Area > 250 Sq. Yds. 17 Vacant Plot/Institutional Type, Plot Area > 250 Sq. Yds. 18 Vacant Plot/Commercial Type, Plot Area > 250 Sq. Yds. 19 Residential Self Occupied Building, Plot Area < 250 sq.yds 20 Residential Self Occupied Building, Plot Area < 250 sq.yds, Rebate - for bldg age > 25 yrs

& const. type non RCC 21 Residential Self Occupied Building, Plot Area >250 sq.yds, Plot Area > Covered Area 22 Vacant Plot/Residential Type, Plot Area < 100 Sq. Yds. 23 Vacant Plot/Commercial Type, Plot Area < 100 Sq. Yds. 24 Residential Self Occupied Building, Plot Area >250 sq.yds, Plot Area > Covered Area, Rebate - for bldg

age > 25 yrs 25 Residential Self Occupied Building, Plot Area >250 sq.yds, Plot Area > Covered Area, Rebate - for bldg

age > 25 yrs & const. type non RCC 26 Residential Partially Rented Building, Plot Area >250 sq.yds, Plot Area > Covered Area, Rebate - for

const. type non RCC 27 Residential Rented Building, Plot Area >250 sq.yds, Plot Area > Covered Area 28 Residential Rented Building, Plot Area < 250 sq.yds, Plot Area = Covered Area, Rebate - for bldg age >

25 yrs & const. type non RCC 29 Commercial Self Occupied Building, Plot Area > 50 sq.yds, Plot Area < Covered Area, Rebate - for const.

type non RCC 30 Commercial Self Occupied Building, Plot Area < 50 sq.yds, Plot Area < Covered Area 31 Institutional Self Occupied Building, Plot Area < Covered Area 32 Horticulture Land > = 4840 Sq. Yds. 33 Horticulture Land < 4840 Sq. Yds.

17

34 Agriculture Land > 4840 Sq Yds 35 Agriculture Land < 4840 Sq Yds 36 Mixed Used Building, Proportionately Calculation on Covered Area of different Building Use 37 Mixed Used Building, Proportionately Calculation on Covered Area of different Building Use 38 Mixed Used Building, Proportionately Calculation on Covered Area of different Building Use 39 Mixed Used Building, Proportionately Calculation on Covered Area of different Building Use 40 Commercial Partially Rented Building, Plot Area > 50 sq.yds, Plot Area < Covered Area 41 Commercial Rented Building, Plot Area > 50 sq.yds, Plot Area < Covered Area, Rebate - for

bldg age > 25 yrs

ABBREVIATIONS

Resi - Residential

Coml - Commercial

Ind - Industrial

Inst - Institutional

Rel - Religious

VP - Vacant Plot

MA - Municipal Assets

HC - Horticulture

AG - Agriculture

How to calculate your Property Tax ? (Example)

18

How to calculate your Property Tax ? (Example) Example-1

Calculation formula as per New Policy of Property Tax (Residential Self Occupied Building)

(1.i) *Rs. 1.00 per sq. yard on houses (self occupied) with plot size upto 250 sq. yards and flat sizes upto 500 sq. feet (self occupied)

Unit No. 1/1, DLF Colony, Rohtak Collector Rate (Rs. Per sq.yds.) Resi./Coml. : 15000 / 40000

A Plot Area (Sq.Yds.) 200

Total Covered Area (Sq. Yds.) 22

B Floors GF 1F 2F 3F 4F

C Covered Area (Sq.Ft) 200

D Age of Building (Years) 30

E Type of Constuction ACC

F Use of Building Resi

G Self Occupied / Rented Self

H Collector Rate (Rs. Per sq.yds.) for the year 2010-11

N/A

I Applicable Rate* (Rs. Per sq.yds.) 1

J Annual Assessed Property Tax (Rs.)

200

[A x I]

K Rebate (Rs.) 50 Age of Building > 25 yrs. -25% or Non Rcc contract -25%

L Annual Assessed Property Tax after Rebate [J - K] (Rs.)

150

M Annual Fire Tax @10% of Property Tax[J] (only on non resi.) (Rs.)

0

N Total Tax [L + M] (Rs.) 150

* Note - 1 Sq. Yd. = 9 Sq. Ft.

19



(1.iii) *For constructed houses on plot size of more than 250 sq. yards. and flats of more than 500 sq. feet, property tax per sq. yard/feet shall be collector rate per sq. yard/feet x 0.00075 and for calculation purposes the constructed portion in sq. yards / feet shall be taken. However, the tax liability shall not be less than one if it is calculated by considering the plot as vacant one




B Floors GF 1F

C Covered Area (Sq.Ft) 1050 80

D Age of Building (Years) 22 22

E Type of Constuction RCC RCC

F Use of Building Resi Resi

G Self Occupied / Rented Self Self


15000 15000

I Applicable Rate* (Rs. Per sq.yds.) 0.00075 0.00075


1313 100

[(C divided by 9) x H x I]

K Rebate (Rs.) 656 50 * (Resi (Self Occupied) - 50%)


656 50


0 0

N Total Tax [L + M] (Rs.) 656 + 50 = 706


20


Calculation formula as per New Policy of Property Tax (Industrial Building)

(3.ii) *Property tax on institutional and industrial properties (weather rented or self occupied) shall be at collector rate/Sq.Yd. x 0.001 x constructed portion in Sq.Yds.

Note: If more than one rebate is applicable, owner may choose any one of them

Unit No. 1/3, DLF Colony, Rohtak Collector Rate (Rs. Per sq.yds.) Resi./Ind. : 15000 / 40000



B Floors GF GF



E Type of Constuction RCC ACC

F Use of Building Ind Ind



40000 40000



53333 4444


K Rebate (Rs.) 13333 1111 * for bldg. age >25 Yrs - 25% or non RCC (G.F.) -25%


40000 3333


5333 444

N Total Tax [L + M] (Rs.) 45333 + 3777 = 49110

21


Calculation formula as per New Policy of Property Tax (Industrial Self Occupied Building)





B Floors GF 1F 2F

C Covered Area (Sq.Ft) 15000 13000 9000

D Age of Building (Years) 20 20 20

E Type of Constuction RCC RCC ACC

F Use of Building Ind Ind Ind

G Self Occupied / Rented Self Self Self


40000 40000 40000

I Applicable Rate* (Rs. Per sq.yds.) 0.001 0.001 0.001


66667 57778 40000


K Rebate (Rs.) - - 10000 * for Non RCC const. - 25%


66667 57778 30000


6667 5778 4000

N Total Tax [L + M] (Rs.) 73334 + 63556 + 34000 = 170890


22


Calculation formula as per New Policy of Property Tax (Industrial Partially Rented Building)





B Floors GF 1F




F Use of Building Ind Ind

G Self Occupied / Rented Self Rented


40000 40000



66667 60000


K Rebate (Rs.) 16667 15000 * for bldg. age >25 yrs - 25%


50000 45000


6667 6000

N Total Tax [L + M] (Rs.) 56667 + 51000 = 107667


23


Calculation formula as per New Policy of Property Tax (Industrial Rented Building)





B Floors GF



E Type of Constuction RCC

F Use of Building Ind

G Self Occupied / Rented Rented


40000

I Applicable Rate* (Rs. Per sq.yds.) 0.001


88889


K Rebate (Rs.) 0


88889


8889



24


Calculation formula as per New Policy of Property Tax (Municipal Rented Building)

(5.iv) *100% rebate shall be given on religious properties (only of real religious structures), orphanages, alm houses, municipal buildings, cremation/burial grounds




B Floors GF




F Use of Building MA

G Self Occupied / Rented Rented


I Applicable Rate* (Rs. Per sq.yds.)


0

N/A

K Rebate (Rs.) 0 * For Municipal Buildings -100%


0


0

N Total Tax [L + M] (Rs.) NIL


25


Calculation formula as per New Policy of Property Tax (Municipal Self Occupied Building)





B Floors GF









0

N/A

K Rebate (Rs.) 0 * 100% Rebate is given to Municipal Buildings


0


0



26


Calculation formula as per New Policy of Property Tax (Municipal Self Occupied Building)





B Floors GF









0

N/A

K Rebate (Rs.) 0 * 100% Rebate is given to Municipal Buildings


0


0



27


Calculation formula as per New Policy of Property Tax (Mixed Used Building)

(4) *In case of mixed use of premises, the liability of tax shall be as per area under different use, and shall be declared/calculated accordingly




B Floors GF 1F




F Use of Building Coml Resi

G Self Occupied / Rented Rented Self


40000 15000



21750 500


K Rebate (Rs.) 5438 125 * (for age >25 yrs - 25%)


16313 375


2175 50

N Total Tax [L + M] (Rs.) 18448 + 425 = 18913

28







B Floors GF GF




F Use of Building Coml Resi



40000 15000



1667 2000


K Rebate (Rs.) 0 500 * for Non RCC const.- 25%


1667 1500


167 0

N Total Tax [L + M] (Rs.) 1834 + 1500 =3334


29


Calculation formula as per New Policy of Property Tax (Vacant Plot)

(1.ii.a) *In the case of vacant residential land up to 250 sq. Yards (plot size up to 100 sq. Yards shall be exempted), the rate shall be Rs. 0.50 per sq. yards




B Floors



E Type of Constuction

F Use of Building VP/Resi

G Self Occupied / Rented


N/A



87

[A x I]

K Rebate (Rs.) 0


87


0



30



(2.i) *In the case of vacant commercial plots irrespective of the size of the plot, the tax shall be Collector Rate/Sq.Yd. x 0.000375 x Size of the Plot in Sq.Yds.




B Floors




F Use of Building VP/Coml



40000



3000

[A x I]

K Rebate (Rs.) 0


3000


0



31







B Floors







N/A



112

[A x I]

K Rebate (Rs.) 0


112


0



32



(1.ii.b) *In case of vacant residential land, more than 250 Sq.Yds., the tax shall be Collector Rate/Sq.Yd. x 0.00015 x Size of the plot in Sq.Yds.




B Floors







15000



1,238

[A x H x I]

K Rebate (Rs.) 0


1238


0



15

33



(3.i) *In the case of vacant Industrial and Institutional plots irrespective of the size of the plot, the tax shall be Collector Rate/Sq.Yd. x 0.00020 x Size of the Plot in Sq.Yds.




B Floors




F Use of Building VP/Ind



40000



5200

[A x H x I]

K Rebate (Rs.) 0


5200


0



16

34



(3.i) *In the case of vacant Industrial and Institutional plots irrespective of the size of the plot, the tax shall be Collector Rate/Sq.Yd. x 0.00020 x Size of the Plot in Sq.Yds.

Unit No. 1/17, DLF Colony, Rohtak Collector Rate (Rs. Per sq.yds.) Resi./Inst. : 15000 / 40000



B Floors




F Use of Building VP/Inst



40000



5600

[A x H x I]

K Rebate (Rs.) 0


5600


0



35







B Floors







40000



9000

[A x H x I]

K Rebate (Rs.) 0


9000


0



18

36







B Floors 1F GF







N/A N/A

I Applicable Rate* (Rs. Per sq.yds.) 1 1


200 0

[A x I]

K Rebate (Rs.) 0 0


200 0


0 0

N Total Tax [L + M] (Rs.) 200 + 0 = 200


19

37







B Floors GF 1F



E Type of Constuction ACC ACC




N/A N/A

I Applicable Rate* (Rs. Per sq.yds.) 1 1


200 0

[A x I]

K Rebate (Rs.) 50 0 *Age of Building > 25 yrs. -25% or Non Rcc const. 25%


150 0


0 0



20

38



(1.iii) *For constructed houses on plot size of more than 250 sq. yards. And flats of more than 500 sq. feet, property tax per sq. yard/feet shall be collector rate per sq. yard/feet x 0.00075 and for calculation purposes the constructed portion in sq. yards / feet shall be taken. However, the tax liability shall not be less than one if it is calculated by considering the plot as vacant one

Note: Value of Property Taxis on higher side while calculating the tax considering the plot as vacant one




B Floors GF 1F







15000 15000

I Applicable Rate* (Rs. Per sq.yds.) 0.00015 -


1800

[A x H x I]

K Rebate (Rs.) 900 0 Non Rcc const.(1F) -25% or Resi(self occupied) -50%


900 0


0 0

N Total Tax [L + M] (Rs.) 900 + 0 = 900

* Note – 1 Sq. Yd. = 9 Sq. Ft.

39







B Floors







N/A

I Applicable Rate* (Rs. Per sq.yds.) N/A


0

[A x I]

K Rebate (Rs.) 0

L Annual Assessed Property Tax after Rebate [J – K] (Rs.)

0


0



40







B Floors







40000



1200

[A x I]

K Rebate (Rs.) 0


1200


0



41








B Floors GF 1F







15000 15000



36000 0

[A x H x I]

K Rebate (Rs.) 18000 0 Age of building > 25yrs.-25% or Resi.(Self occupied) -50%


18000 0


0 0

N Total Tax [L + M] (Rs.) 18000 + 0 = 18000


42








B Floors 1F GF



E Type of Constuction ACC ACC




15000 15000



675 0

[A x H x I]

K Rebate (Rs.) 337 0 Age of building > 25yrs.-25% or Resi. (Self Occupied) -50%


338 0


0 0

N Total Tax [L + M] (Rs.) 338 + 0 = 338


43


Calculation formula as per New Policy of Property Tax (Residential Partially Rented Building)

(1.iv)*In case of rented Residential properties even under 250 Sq Yds and flats upto 500 sq ft the rate shall be calculated as collector rate/Sq.Yd. x 0.00075 x constructed portion in Sq.Yds.




B Floors 1F GF GF



E Type of Constuction ACC ACC ACC

F Use of Building Resi Resi Resi

G Self Occupied / Rented Self Rented Self


15000 15000 15000



150 563 1875


K Rebate (Rs.) 38 141 469 *(for const. type - Non RCC - 25%)


113 422 1406


0 0 0

N Total Tax [L + M] (Rs.) 113 + 422 + 1406 = 1941


44


Calculation formula as per New Policy of Property Tax (Residential Rented Building)





B Floors GF 1F





G Self Occupied / Rented Rented Rented


15000 15000



2625 625


K Rebate (Rs.) 0 0


2625 625


0 0

N Total Tax [L + M] (Rs.) 2625 + 625 = 3250


45


Calculation formula as per New Policy of Property Tax (Residential Rented Building)


Note: If more than one rebate is applicable, owner may choose any one of them




B Floors 2F 1F GF



E Type of Constuction ACC ACC ACC

F Use of Building Resi Resi Resi

G Self Occupied / Rented Rented Rented Rented


15000 15000 15000



375 625 1250


K Rebate (Rs.) 94 156 313 * (for age of Building >25 yrs – 25%)


281 469 938


0 0 0

N Total Tax [L + M] (Rs.) 281 + 469 + 938 = 1688


46


Calculation formula as per New Policy of Property Tax (Commercial Self occupied Building)

(2.ii) *Property tax for commercial properties weather rented or not shall be at collector rate/Sq.Yd. x 0.001875 x Size of constructed portion of property in Sq.Yds.However the tax liability shall not be less than one if it is calculated

considering the plot as vacant one




B Floors 1F 2F GF



E Type of Constuction RCC ACC RCC

F Use of Building Coml Coml Coml

G Self Occupied / Rented Self Self Self


40000 40000 40000



15000 10000 15000


K Rebate (Rs.) 0 2500 0 *for Non RCC const. -25%


15000 7500 15000


1500 1000 1500

N Total Tax [L + M] (Rs.) 16500 + 8500 + 16500 = 41500


47


Calculation formula as per New Policy of Property Tax (Commercial Self Occupied Building)

(2.ii) *Commercial properties upto 50 Sq.Yds. The tax shall be collector rate/Sq.Yd. x 0.001125 x size of constructed portion of property in Sq. Yds




B Floors 1F GF




F Use of Building Coml Coml



40000 40000



1800 1800


K Rebate (Rs.) 0 0


1800 1800


180 180

N Total Tax [L + M] (Rs.) 1980 + 1980 = 3960


48


Calculation formula as per New Policy of Property Tax (Institutional Self Occupied Building)

(3.ii) *Property tax on institutional and industrial properties (weather rented or self occupied) shall be at collector rate/Sq.Yd. x 0.001 x Size of constructed portion of property in Sq.Yds.

Unit No. 1/31, DLF Colony, Rohtak Collector Rate (Rs. Per sq.yds.) Resi./ Inst. : 15000 / 40000



B Floors 2F 3F GF 1F

C Covered Area (Sq.Ft) 4500 300 4500 4500

D Age of Building (Years) 20 20 20 20

E Type of Constuction RCC RCC RCC RCC

F Use of Building Inst Inst Inst Inst

G Self Occupied / Rented Self Self Self Self


40000 40000 40000 40000

I Applicable Rate* (Rs. Per sq.yds.) 0.001 0.001 0.001 0.001


20000 1333 20000 20000


K Rebate (Rs.) 0 0 0 0


20000 1333 20000 20000


2000 133 2000 2000

N Total Tax [L + M] (Rs.) 22000 + 1466 + 22000 + 22000 = 67466


49


Calculation formula as per New Policy of Property Tax (Horticulture Land > = 4840 Sq Yds)

(5.vii) *There shall be no property tax on vacant plot of one acre and above for horticulture and agriculture purposes only




B Floors




F Use of Building HC





0

[A x I]

K Rebate (Rs.) 0 * 100% Rebate for Horticulture Land for 1Acre or > = 1 Acre


0


0



50


Calculation formula as per New Policy of Property Tax (Horticulture Land < 4840 Sq Yds)


Note: VP(Resi) rate is applicable here




B Floors




F Use of Building HC



15000



6750

[A x H x I]

K Rebate (Rs.) 0


6750


0



51


Calculation formula as per New Policy of Property Tax (Agriculture Land > 4840 Sq Yds)





B Floors




F Use of Building AG





0

[A x H x I]

K Rebate (Rs.) 0 * 100% Rebate for Horticulture Land > = 1 Acre


0


0



52


Calculation formula as per New Policy of Property Tax (Agriculture Land < 4840 Sq Yds)


Note: Agriculture land is not mentioned, VP(Resi) rate is applicable here




B Floors




F Use of Building AG



15000



7875

[A x H x I]

K Rebate (Rs.) 0


7875


0



53







B Floors GF GF




F Use of Building Coml Rel



40000



25000 0


K Rebate (Rs.) 0 0 * 100% Rebate for Religious Structures


25000 0


2500 0

N Total Tax [L + M] (Rs.) 27500 + 0 =27500


54




Unit No. 1/37, DLF Colony, Rohtak Collector Rate (Rs. Per sq.yds.) Resi./Coml, Inst. : 15000 /40000



B Floors GF GF




F Use of Building Coml Inst



40000 40000



8333 22222


K Rebate (Rs.) 0 0


8333 22222


833 2222

N Total Tax [L + M] (Rs.) 9166 + 33610 =33610


55







B Floors GF GF




F Use of Building Rel Resi



15000



0 2500


K Rebate (Rs.) 0 0 * 100% Rebate for Religious Structures


0 2500


0 0

N Total Tax [L + M] (Rs.) NIL + 2500 = 2500


56







B Floors 1F GF




F Use of Building Resi Coml



N/A 40000

I Applicable Rate* (Rs. Per sq.yds.) 1 0.001125


40 1800

[(C divided by 9) x I], [(C divided by 9) x H x I]

K Rebate (Rs.) 0 0


40 1800


0 180

N Total Tax [L + M] (Rs.) 40 + 1980 = 2020


57


Calculation formula as per New Policy of Property Tax (Commercial Partially Rented Building)






B Floors 1F 2F GF



E Type of Constuction RCC RCC RCC


G Self Occupied / Rented Rented Self Rented


40000 40000 40000



7500 7500 7500


K Rebate (Rs.) 0 0 0


7500 7500 7500


750 750 750

N Total Tax [L + M] (Rs.) 8250 + 8250 + 8250 = 24750


58


Calculation formula as per New Policy of Property Tax (Commercial Rented Building)






B Floors 2F GF 1F



E Type of Constuction RCC RCC RCC


G Self Occupied / Rented Rented Rented Rented


40000 40000 40000



7500 7500 7500


K Rebate (Rs.) 1875 1875 1875 * (for age >25 yrs - 25%)


5625 5625 5625


750 750 750

N Total Tax [L + M] (Rs.) 6375 + 6375 + 6375 = 19125


Documents

READYRECKONER FOR CALCULATION OF PROPERTY TAX