Guide to paying property tax 2011-12

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NOW that most of us have paid the taxes for the years 2008-09, 2009-10 & 2010-11 by filling the appropriate form and have come to the stage of paying the taxes for the current year.

In the first year of the block period (2008-09), you would have used Form I (for properties with PID No.), Form II (for  properties having only Khata Number) or Form III (for properties with neither PID nor Khata number).  The block period has been officially extended to FIVE years and hence the current block consists of years from 2008-09 to  2012-13. Hence the depreciation allowed (calculated) during the year 2008-09 holds good upto the year 2012-13.

This year too, like last year, there are two types of forms – White (Form IV) and Blue (Form V). For the properties, where there is no change in any field – either in CATEGORY (Residential / Non-Residential), or DIMENSIONS (Any addition / Deletion to the structure), USAGE (Tenanted / Self occupied) have to use the white Form IV.  If any change, use Form V. The forms are now bilingual. Click here for sample forms.

ONLINE PAYMENTS

Online payment of property tax can be made here.

BBMP allows you to pay online for 2011-12 for Form IV only, provided the previous years details are available online. You can also pay online using Form IV or Form V for 2009-10 and 2010-11, if the 2008-09 details are uploaded online.

If your property details have not been uploaded, however you have paid and have the receipts, you will have to make a direct payment at the designated office.

Online payments have the advantage that fields are automatically populated based on your last year’s payments and you can pay by credit or debit cards. Of course there are quirky form behaviour, but you can redo the whole thing as long as your payment is not done.

To pay online, you need the 2008-09 application no. or PID no. If you have 2009-10 number, you can "query search" to get the 2008-09 number, and proceed.

Click here for FAQ on Property tax. It also has details about the SWM cess.

This year, the new addition is the Solid Waste Management Cess, to be paid along with property tax. You need to fill one more page, an addition (printed in greenish colour ledger paper) to form IV & V. 

Keep handy the photo copies of form I (Submitted for the year 2008-09), form IV (Submitted for the year 2010-11) OR the forms submitted for revision, if any and the relevant receipts. 

PART I

Please enter the personal details in Part I as you did in previous years. There is an additional column for Special Notice Number, which has to be filled in case you have received any, from BBMP, either for Non-Payment, Wrong disclosure, Omissions / Alterations etc. 

Please copy the ward numbers and names, both old & new as filled in the form for 2010-11. 

PART II

Fill the details of tax paid according to the year 2010-11 (If revised submission has been done, fill according to it) with receipt number & date of payment, in column 10. 

If you are paying tax during the 5% rebate period (Upto 30-04-11), fill column 11 and draw a line across column 12. If you are paying after the rebate period OR in instalments, fill details in column 12 and draw a line across column 11.

SOLID WASTE MANAGEMENT CESS

Now coming to the new section on cess section, write your application number right hand top boxes provided, and Part 1 consisting of property details as per furnished in Form IV, part I (Page 1). 

Refer to your form of 2008-09 (Column 6) OR revised one, if any, to the column of “BUILT-UP AREA” and different kind of uses, and fill in accordingly, on “PLINTH AREA” column.  

Refer to the tariff on page no.2 (Reverse of the form) and fill in the “RATE PER MONTH” column.  

Accordingly calculate the area multiplied by rate multiplied by 12 / 06 for FULL / HALF year and enter in the “SWM CESS PAYABLE” column. (Note : The total column refers only to the area and cess amount). NOTE : 5 % rebate is not applicable on SWM Cess.

Coming to PAYMENT PARTICULARS on page 3 of Form IV, fill in the amount of Property tax + SWM cess (Eg: YYYYY + ZZZZ = XXXXX) and fill in the cheque details, if you are paying by cheque.  If you are paying by card (debit/credit card), fill the details of card and affix your signature. 

Fill both the ACKNOWLEDGEMENTS on page 4 with the split amount system (As filled on page 3). Staple the SWM Cess form to the first sheet of form IV and present it at your respective collection center. 

NOTE: Receipts for cheque payment will be issued only after realisation (upto one month) of the cheque, but acknowledgement will be given immediately. 

Relax till the next term. 

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25 Comments

  1. I have a flat in Marathahalli and was not able paid the property tax for last 5 years. Now i need to clear my dues. Could you please advice what need to be done. I have got Khata from CMC Munekolalu office

  2. Dear Mr.Ramachandran K,

    Ms.Arathi Manay Yajaman has uploaded a link to form V of 2009-10, which may help you.

    Even I will try to upload the latest form depending on its availability.

  3. Dear Mr.Jay,

    Change of owner’s name in the records of BBMP is effected by the document known as ‘KHATHA’.

    One has to apply for it to the Area Revenue Officer of BBMP along with a copy of the registered sale deed. Based on that, the name of the owner in the records of BBMP willl get changed and a certificate / endorsement is issued to that effect.

    The Khatha Extract will have the details of the property like measurement of site, building, amount of tax paid etc., etc. along with the name and address.

  4. Dear Sir,
    I have purchases resale falt last november in marathahalli and paid the property tax in previous owners name. I also learned from previous post’s that it’s ok to pay tax in previous owners name .

    Now my question is

    1) How to inform BBMP about the transaction . Which form has to be filled for this.

    2) How and where to get FORM B register extract form? Will it reflect the change of ownership?.

    Thanks.

  5. Dear Sir,

    Form-V is not available in English with the BBMP making it very difficult for people who do not know how to read Kannada. Is it possible for you to put up an English Version on this site to help me out?

    Thanks. Ramachandran

  6. Dear Mr.AG,
    The terms used are from the eye of LEGAL ASPECT. But in practice, the liability transfers to the purchaser, when once accepted to purchase / an advance is paid.

    As I have already explained, OC does not have any link to the property tax. Property tax is payable, the moment construction is done, irrespective of Occupied / Vacant. The difference in tax is affected for tenanted and owner’s use OR vacant, which is treated as owners use.

  7. Dear Mr.Prakash,
    Thanks for the quick response. when you say builder sells the flat, I am assuming you meant Registration of the apartment in the owner’s name. So, simply put, till registration it is Builder’s responsibility and after that it is owners. On OC perspective, builder has provided provisional OC on their letter-head to the residents who have occupied the flats (5% or so). So, should the residents who have not occupied the apartments but may have registered it liable to pay property tax?

  8. Dear Mr.Anshul G,

    The payment of tax by the builder ceases as and when he sells the flat / house / apartment etc.

    The payment of tax for the land, till it is constructed has to be paid and after construction, tax for the building OR both, as the case may be has to be paid, by the owner.

    Khatha is only a document showing that, the property stands in a particular name and has nothing to do with payment of tax.

    OC is a certificate issued by the corporation after inspection of the construction for the builder to sell (Thereby can get a higher value). It has also a link to pay the tax for the building. But if the building is already occupied, the question of OC does not arise.

    Hope these clarifications will help you and your neighbors to go ahead with paying of property tax.

  9. Dear Mr.Prakash,
    Thanks for the article. It is quite informative. I am a first time house owner and have further query regarding the Property Tax. Ours is a 500+ apartment complext and is still under construction with OC given to few apartments and for others it is still ‘Applied’. The residents are not very sure on what & when to do with the Khata transfer and file for Property Tax. Is it mandatory to get OC first? Till what point of time the Builder is liable to file Property Tax? Could you please guide me with this.

  10. Dear Mr.TKR,

    Khatha is issued by the BBMP and not by the developer / previous owner. It is your duty to apply and obtain and not to BLAME others. Your NOT paying tax for last year attracts PENALTY and INTEREST.

    Hurry with your TITTLE DEED to the BBMP office (Don’t approach / make use of middlemen) and apply for a KHATHA and pay your taxes to avoid unwanted complications.

    Do you have the details of the previous tax payments? If not collect them from your developer.

  11. Dear Sir,

    I would like to know if there is any way to pay the property tax by mail. I have currently not staying in Bangalore. I tried to pay the tax online but it appears they still have not uploaded the last year details of my property tax. So I would want to know if you are aware of any other mode of payment – other than online or directly visiting the payment center. Thanks.

  12. I am indeed impressed by this website and would like to make use of it as much as possible. I would like to pay my property tax for a condominium apartment at Sobha Magnolia, 16 Bannerghatta Road,1st main Guran palya, Bangalore 560 029. The developer has for some unknown reason is delaying the Katha. But this way I am unable to pay the property tax for two years now.I heard that BBMP can help in such a situation. I do not understand the need for the Katha when paying property taxes. Would indeed appreciate BBMP help. Grateful Thanks.

  13. Mr.C.Ganesh,

    It is no concern of the clerk / Official to (Mis)guide us. His duty is to accept what we submit and issue acknowledgement / receipt, as this is ‘SELF ASSESSMENT’.

    When your application of last year has been accepted and no objections raised till now, go ahead with FORM IV (WHITE).

    If the official does not accept it, ask him to put it up in writing on the application as ‘REJECTED’ with his official seal and signature. Then you need not pay further tax, till the BBMP sends you a demand notice.

    One should not be victimised for the ignorance of an official. (Please refer to me after getting the rejection with the detail of the designation of the official)

    I appreciate your understanding and exposing a genuine GENERAL problem, where many would be benefited.

  14. Prakash-ji

    Need your inputs in this case.

    I live in an apartment complex of 300+ units.

    2008-09: The Katha was not bifurcated. Builder paid the property tax for the whole apartment complex under the single katha number.
    2009-10: Same case as 2008-09 with the builder paying the property tax under the single katha.
    2010-11: Katha bifurcation happened and we now have individual kathas for every apartment. We had to file it under Form V as we have a change in area (as a result of katha bifurcations) for all of us.

    2011-12: Current year. which form should we use? My understanding is that if there is no change in my area, I file it in Form IV. But the BBMP clerk refuses to accept Form IV and insists that we should file it under Form V just because we used Form V last year as well.

  15. Dear Sreejith,

    Thanks for your detailed situation. You may refer to the reply given to Mr.Sudarshan Kannan’s query, more similar to yours.

    For being an owner of a property in BANGALORE, one has to bear with all these. My personnel case, for a transfer effected in Feb.2009, was updated few days back, in the OLD BMP area.

    There is no problem in submitting the form in your name, as a record and have the receipt in the previous owner’s name. THE TAX IS PAID FOR THE PROPERTY; NOT FOR PERSON.

    Hope you get the essence of taxing.

    Thanks for reverting back.

  16. Dear Mr. D R Prakash,

    Thanks for your prompt reply. I think I need to explain little more to make it clear.

    Our’s is an appartment complex with 300+ units. We have OC and the kathas are transfered to respective owners. The builder payed tax for 2008-09, and 2009-10 under SAS scheme. The data for the same is available in online site.

    When we all payed tax for 2010-11, the reciept was generated in the builders name with orginal katha number ( ie the number before bifurcation), not with respective owners name/new individual katha number. At that time we submitted a written request to update the records with new new details. Not sure what happened to that request.

    Now , for 2011-11, the same situation again. The tax paying process starts with 2008-09 application number which has the builder details and katha number before bifurcation.

    So the question is how do we pay property tax against the new katha/new owner name.

    From my understanding, I think there is a limitation in the tax payment system on updating/changing the owner name and changing the katha number. Please clarify.

    thanks
    Sreejith

  17. Dear Mr.Sudharshan Kannan,
    Computerisation is a data entry aspect, which you might not have instigated at the time of transferring the property, hence on computers, it might reflect the previous owner’s name. Tax is collected for the property and not for the person.

    As regards the usage of Form IV or Form V, depends on any change in usage OR change in area (Additions / Deletions)

    If there is no change in any manner, use form IV (White). If you need a computerised receipt, pay as you wish and obtain receipt in previous owner’s name, and in due course of updation of data, it will get changed. Otherwise, manual payment is suggested to get receipt in your name, BUT will have to cover the RISK of not getting the entry of payment on computer, wherein you will have to exercise NEXT year.

    Choice is yours.

    Thanks for your approach.

    Yours,
    D.R.Prakash
    18 04 11.

  18. Hello Sir,

    We recently purchased a resale flat (in Dec 2010). The previous owner has paid all the taxes till 2010-11 promptly. We made the khatha transfer in Jan and we have received the new khatha issued in our name. However, when I go to pay the property tax online it still carries the previous owner’s name. I enquired at the BBMP local office here and they informed that I need to submit the Blue form. My question is:

    – Would the name not get changed in the system even if we have already done the khatha transfer in our name?
    – Should I make a manual payment at the BBMP for this year’s tax in Form V and will it then get changed?
    – Are there any other aspects that we need to complete before payment of property tax?

    Many thanks for your help

    Regards
    Sudharsan

  19. Mr.Sreejith,

    From your comment, I understand that you are referring to properties of NEW ADDITIONS to the then BMP and you are all trying to pay online.

    Let me explain how fast our officials / offices work. The property’s main records are held at CMC’s and the data entries of 2008-09 are still incomplete in some of the wards for various reasons. Transfer of records from one ward to the other has many vagaries due to RE-FORMING of 198 wards.

    Issue of Khata’s have been suspended for the introduction of AKRAMA-SAKRAMA bill to be passed. As the same is yet to get finalised, for the benefit of transfers of property, TEMPORARY khatas are being issued.

    In many cases, middlemen take people for a ride by issuing khatas, without being entered in the respective register / record. (Please check, whether you have been issued computerised khata OR a hand written one)

    Practical speed of BBMP is competing with SNAILS. For information, sufficient number of forms were made available only by 10th of April, after complaining, though tax collection got started by 1st.

    Hence, these doubts become particular and not GENERAL.

    Hope this explains the situation.

    Thanx for your approach.

  20. hi,
    I think Mr.Venkat Ramana Peri’s question is a general one. Every new owners of propery/flat in bangalore is facing this issue.

    We bought a flat in 2010. When we paid the property tax for 2010-11, we had to pay the same in builders name, as the 2008-09 tax was paid by the builder and the tax payment is linked to 2008-09 application number. I gave a written request to update name and khatha numer in records.

    For 2011-12 also the system is taking 2008-09 application number and we are not able to pay the tax in my name and with new katha number.

    Can you please help us with details on how to pay the property tax in new owners name with new katha number.

    Thanks

  21. Dear Mr.Venkat Ramana Peri,

    Firstly this is a particular question and not a general doubt. Please furnish details of tax paid for different years, forms used, date when new katha / PID number alloted, what was the old PID number, name of the owner submitted, date of purchase etc., etc.
    Only on going through the records, a proper advice can be given.

    ThanX

  22. Hi,

    I live in an apartment and first property tax was paid by my builder. The property numbers were a suffix to the complete building. Essentially, a khata number that belongs to overall property.

    Now, I have new Khata number and PID. I like to pay using this new details. Let me know, how to do the same. I don’t want to use old record (tax of 2008-2009) to pay this year, as that contains the consolidated khata number. Though, my apartment number and name will be clear tax chalan, I like to that tax to be consistent with my property records, not with consolidated property records of builder.

    Please advice.

    Thanks.

  23. Dear N S Prakash,

    Issue of khathas were stopped since a few years and will continue to be suspended till the AKRAMA-SAKRAMA bill finalizes. What prevented you from paying tax since 2008-09, when different forms were earmarked for every type of property?

    To give you a proper guidance, records have to be studied. Is it a vacant land? If constructed, when? Who has sanctioned the plan? (Panchayat / Gramtana / BDA / CMC)Where is it situated? To whom was it alloted? Whether khatha was issued by the BDA? If so when & to whom? etc. etc.

    I have a doubt that you may not be able to pay on-line as your property would not have been updated on system.

  24. N. Satya Prakash 12:48 PM, March 30th, 2011
    Sir, I want to Know that, i want to pay property tax which is not paid from the date of tranfer from BDA to CMC, on 1997, becasue the Katha was give to the property. We have applied to BBMP for Khata transfer. till date it was not given from BBMP.., but, Now we want to pay the pert. tax to the BBMP. Can i pay tax online from 2008 to till date. pl… guid us in this regard. because the property is in the company’s name of Container Corporation of India Ltd., ( Govt. PSU) N. Satya Prakash CONCOR/ICD/WFD, bANGALORE

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