How to file BBMP property tax online ?
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Property owners in Bangalore have to pay property tax to the Bruhat Bangalore Mahanagara Palike (BBMP). BBMP tax is collected to maintain the basic civic facilities and services in the city, such as roads, parks, sewer systems, light posts, etc.
Instructions
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All property tax payments of 2019-2020 are eligible to file revised property tax returns.
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The revised property tax returns for 2019-2020 can be filed till 31st March 2020.
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Downward revision of property taxes is not allowed.
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The differential amount if any can be paid online or through challans at designated bank branches.
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Advertisement Hoardings and Telecommunication Towers, if any, should be declared mandatorily.
File BBMP Tax Online
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Log in to BBMP Property Tax Portal.
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Enter your Base SAS application No. or PID No. in the space provided.
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You can see all the details you have entered in the Base SAS application.
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You cannot make any changes in column 1 and 2.
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Make appropriate change in column 3 if there is any change in occupation/age/telephone No. /Mobile No. and e mail address. Mobile number is a mandatory field.
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You cannot make any changes from column No. 4 a to 4 f. If there are any changes in the postal address, mention the changes in column 4 g.
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Please mention your BESCOM & BWSSB RR No.s and ADHAAR CARD Number. These are optional fields, however we urge you to give the details as it will help address issues relating to property tax evasion.
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In column 5a and 5b, you have to choose the zonal classification to which your property belongs to Residential / Non-Residential category of properties respectively.
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In column 5a(i) and 5b(i), the zonal classification already chosen in the base year application is retrieved as per your declaration in that year.
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In column 5a(ii) and 5b(ii), you will have to choose the zonal classification as per the new Zonal classification notified in the Karnataka State Gazette available on this website.
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If there is more than one jump in the current year zonal classification when compared to the base year which is mentioned in 5a(i) and 5b(i) then, the jump shall be restricted to next higher zonal classification only.
For example : if the zonal classification in the base year application is say “E”, and now as per the new notification, property is in zone “C”, then it has to be restricted to the immediate next higher zone i.e to zone “D” only.
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Suppose your property is sliding down from higher zone to lower zone, it has to be retained in the same zonal classification as it exists in the base year application.
For example : If the property was in zone “D” in the base year application, but now it has slid down to zone “E”, it has to be retained in zone “D” only.
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In column 6, details of your property are retrieved as there in your base year application.
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In column 7a, built up area and usage of your property as declared in the base year application are retrieved.
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If there are any changes made in the existing structure or usage of your property in the current year, please incorporate those changes in the space provided below the column 7a by using “ADD” option.(Note:Any reduction in your Property taxes because of change of usage etc will have to be verified by the concerned ARO of the subdivision, only then will the online application filing completion will be enabled)
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In column 7b, as in earlier years you have to declare the details of mobile towers, hoardings, parking details in your property
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In column 8, your property details, usage and the tax paid details can be seen as declared by you in the base year.
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In column 9 details about court appeal filed if any and details of tax assessed and tax revised can be seen.
In-built auto calculator of Property Taxes begins its work
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In column 10, assessment for expected returns from residential property at prescribed rates is made automatically and net tax to be paid is shown after depreciation and addition of cess.
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In column 11, assessment of expected returns from non-residential properties at prescribed rates is made automatically and property tax to be paid is shown after depreciation .
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In column 11A, assessment of expected returns from non-residential properties in which 25% of the total area ,is calculated as service area used for the respective category at prescribed rates is made automatically and property tax to be paid is shown.
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In column 12, assessment of excess vacant land is made.
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In column 13, assessment of vacant land is made.
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In column 14, total property tax details to be paid for residential, nonresidential, excess vacant land and vacant land are automatically calculated and shown.
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In column 15, tax on telecommunication towers, in column 16 tax on bill board/ hoarding are automatically calculated and shown.
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In column 17, total property tax to be paid is shown.
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In column 18, total cess payable @24% of property tax payable is calculated and shown.
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In column 19, total tax payable after inclusion of cess is calculated and shown.
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If you are paying the entire amount as calculated above in one instalment, you can avail a rebate of 5% of total amount payable.
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In column 20, the rebate amount is calculated automatically shown to you.
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In column 21, net property tax payable is shown after deducting the rebate amount.
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Column 22, is defunct as there is no advance tax paid.
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The excess amount of tax if any paid in the previous year cannot be adjusted in the system. If there is a refund of taxes due, then please submit an application to your jurisdictional ARO’s office ,who will in the next 90 days hold Ward wise camps to resolve such outstanding issues and if refund is due action will be taken to transfer the amount to your bank account after following due process under law. Therefore Column 23 is defunct.
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In column 24, a penalty of Rs.100/- will be added if return is not filed within the prescribed period.
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In column 25, a penal interest of 2% per month is added if the property tax is paid after due date for payment.
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In column 26, Solid Waste Management Cess for 12 months is added.
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In column 27, Net Tax payable is shown.
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Thereafter you will have to make a declaration certifying the accuracy of the returns you are filing and that you know you are liable for action under relevant provisions of the KMC Act in case of false declarations.
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Now you have to choose whether you are paying in one instalment or two instalments. Property tax can be paid in two instalments.
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If you are paying online, you can choose the online payment option by clicking “ONLINE PAYMENT” and make the payment using your credit/debit card or net banking.
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If you are paying in cash/DD/cheques. You have to click on the “CHALLAN” button.
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Then generate a challan and take a printout. Take care to see that you also take a print out of your filled in application form. In the month of April the validity of the challan is valid for 10 days from the date of generated. You can proceed to make a payment in any one of the authorised Canara Bank branches within the BBMP limits within this time frame. The bank gives receipts immediately for payments received in cash and DD. For payments received through cheque receipts are generated after realisation of payment. You can print challans, completed application copy and also receipts after payments are made or realised as the case may be.
Download BBMP Tax Receipt
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Log in to BBMP Property Tax Portal.
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Click on "Downloads". Select "Receipt Print"
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Select Assessment Year. Enter Application Number and Captcha.
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Click on Submit.
FAQs
You can find a list of common Building plan sanction queries and their answer in the link below.
Building plan sanction queries and its answers
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The Unit Area Value system is another variant of the earlier Annual Rateable Value (ARV) system. While the ARV was based on the expected rent from the property, the Unit Area Value is based on the expected returns from the property depending on the location and usage of the property. Since the unit of calculation is based on per square foot per month (UNIT) and for a particular location, street, (AREA) and multiplied by a rate (VALUE), this method of assessment of property is called “Unit Area Value” method. This is the same method adopted in the optional SAS during the year 2000 and also in the year 2008-09.
The jurisdiction of BBMP has been classified into 6 value zones based on the published guidance value of the Department of Stamps and Registration. Separate appendix to the handbook containing the zone classifications has been published. It is also available at BBMP Tax website.
In Bangalore, like in any other part of the country, we do not have an active and reliable real estate market that publishes the rental rates of every street. The published guidance value of the Department of Stamps and Registration is the only objective tool available for making a reasonable classification of zones. Other methods of classification will be too subjective and run the risk of official discretion. The guidance value route is adopted in other Corporation in the country.
Property tax has not been revised since the year 2008-2009. Hence, during revision it is normal for the tax to go up. However, in order ensure that tax payer is not affected by more than one jump, the jump in zonal classification has been limited to the next higher zone only. Ex : If an area / street under the SAS 2008 was classified under F zone, but in the present notification is classified in D Zone, then the properties in such street / area shall be restricted. To next higher Zone i.e. E zone., and not the revised rate of D zone for the current block period.
Zone classification and rates are the two tools for property taxation. In the year 2008-2009 several areas were treated backward and were classified under F Zone. This classification was done as per the guidance value prevailing at that point in time. But since the year 2008-2009 there has been developments in these area and obviously the rental/lease rates have gone up several times due to these developments. In the process of re-fixing the zones some streets have shifted from a lower zone to a higher zone and in some cases they have shifted to 2 zones higher. In order to keep the increase incremental, a cap has been provided whereby even if there is a shift to 2 zones or more higher, the shift is restricted to one zone higher only. Secondly, taxation cannot be made as simple as increasing the denominator by 5-10% of the existing tax. There has to be a prescribed method whereby even unassessed properties or new building should be able to arrive at the tax payable by them. Secondly, existing taxpayers must also have a method to calculate tax payable after deducting for depreciation available to them and also to enable them to report additions/deletions made to the property. Therefore a uniform process of assessment for all properties during tax revision is necessary to arrive at the tax payable.
The definition of built up area under Rule (2) (vi) is reproduced: “Built up area” means total area covered by building or high rise buildings above the plinth level, and including all covered area like basement, mezzanine flooring, balcony whether covered or not; garage area, constructed boundary of swimming pool, fuel storage tanks constructed underground or above the ground, storage of merchandise in open space like timber, granite, bricks etc, stilts meant for parking and telecommunication and other towers and hoardings erected on the surface or top or any other open space of land or building but does not include,- (a) court yard at the ground level, garden, rocky area, well and well structures, plant, nursery platform around a tree, overhead water tank, fountain, bench with open top and the like; (b) drainage, culvert, conduit, catch-pit, gully pit, chamber gutter and the like; (c) compound or boundary wall, chejja, uncovered staircase, watchman booth/pump house not exceeding three-square meters and sump tank.
Car parked in open spaces including veranda or under the portico in respect of residential houses is excluded from the built up area.
To keep the measurement objective, the measurement mentioned in the schedule to the sale deed has to be taken as this is irrefutable evidence. Carpet area will always lead to interpretation between the taxpayer and BBMP and hence avoided. To keep the measurement objective, the measurement mentioned in the schedule of the sale deed has to be taken as this is irrefutable evidence. However total area shall not be less than the area mentioned in the ocupancy certificate.
In such cases you can measure the car park area separately and deduct the car park area from the total area mentioned in the schedule to the sale deed. Car park area is charged at 50% of the rate prescribed for the zone and status i.e. tenanted or owner occupied.
Yes depreciation is provided under UAV. Depreciation is to be calculated on the basis of calendar year. Under UAV you can claim depreciation once in a block period.
All those categories not specifically mention in any other the category will fall under Table II category V. Petrol bunk falls under category V and have to calculate the UAV on the basis of the zone under where they fall.
You can declare it as self-occupied so long as it is not tenanted. Once it is tenanted, you should file a return and declare the changed status.
If the building is completed after 1st October of any year, property tax for the second half year has to be paid. Those completed prior to 1st October have to pay property tax for the full year.
If the building is demolished and whether or not the construction has commenced, tax has to be paid on the vacant land.
Calculate the old and the new portions separately. This is also provided in the return in the table column 7. Apply the depreciation as permissible for the old and the new portion and compute the tax payable.
Since you have paid the property tax at the old rate you need to recalculate at the existing UAV rates. Provision has also been made in the return form to make such deduction and avail the 5 % discount. If you have paid in excess the same will be adjusted for the subsequent years. If there is a shortfall, you need to pay the difference in cheque or Demand draft only.
Property tax payable for the years prior to the year 2016-17 (if the tax is not paid even once since the inception) has to be paid at the office of the Assistant Revenue Officer of the jurisdiction under the rates and zone prescribed under the optional SAS 2008-09. For the period from 2016-17, the property tax has to be paid at the rate and zone prescribed now. For the belated payment for the years prior to 2016-17 penal interest at 2% per month is payable.
For the years prior to 2008-09 and for old arrears, the tax has to be paid at the office of the jurisdictional ARO only.
If you have already paid the tax and have a base SAS application number for the year 2008-09 or later, you can retrieve your old application in BBMP website www.bbmp.gov.in by submitting your base SAS application number in the place prescribed in the retrieved application in any of the BBMP Help Centers, Citizen Service Center or Canara bank Branches in jurisdictional area. If any changes are made in the structure of the property necessary additions or deletions are to be made in the application. Once the entries are complete, you can generate a challan. This challan along with return has to be used for the payment of property tax in any of the Canara bank branches in the jurisdictional area only.
Since the area falls within BBMP jurisdiction, you need to calculate vacant land tax as prescribed in category XIII. From the date of handing over to BBMP.
For the residential portion you need to pay as per the residential rates prescribed for the zone. For the area used for clinic/law office etc tax has to be calculated at the rates prescribed for non-residential use. Also you need to check the zone for non-residential as this could be different from the residential zone.
The KMC Act has now made it mandatory for all properties including unlawful/unauthorized properties in revenue layout to pay property tax without any assurances for regularization of the violations committed under any law.
Yes. For properties in the erstwhile BMP areas that have PID numbers have to apply in Form 1. For those properties in the newly added areas, if they have Katha Number they have to apply in Form II and those that do not have either Katha or PID number, both in old BMP area and the newly added areas, have to apply in Form III. Separate renewal forms have also been prescribed for subsequent years and will be issued subsequently.
Yes, as per the provisions made in the section 110, sub section 1(A) of KMC Act 1976 which states that “the corporation may exempt 50% of the property tax on any one of the land or building belonging to an ex-serviceman or family of a deceased ex-serviceman, in the manner as may be prescribed.” However if a portion of the building is tenanted or used for any other purpose other than own residential usual rates shall be applicable and there shall be no exemption of any sort.
Properties exempted from payment of tax under section 110 are not subjected to property tax. However, the said section now makes it mandatory for properties exempted from tax to pay a service charge. Under UAV the service charge are prescribed in category XIV and 25 percent of this rate shall be paid as service charges. Separate returns in Form VI have to be filed and this form has all the steps how to compute the service charges payable. Those who now want to claim first time exemption from property tax should apply to the Commissioner with an application along with all documents and the return enclosing the service charge payable. If the exemption is refused, then the applicant will have to pay the tax at the regular rates.
Returns along with Challans could be generated in any of the BBMP Help Centers,Citizen Service Centers & Browsing center or individually by online in BBMP Website. But payment has to be invariably made in jurisdictional any Canara bank branches only by cash / Cheque / DD / Pay – Order drawn in favour of Commissioner BBMP.
If you short calculate the property tax payable upon issue of notice you will have to pay twice the difference of tax as penalty along with interest at 2 percent per month.
Yes you can file a revised return if you want to make any change in the Return Form applicable to you. by superscribing on it as “Revised Return”. You can pay the difference of tax along with the revised return.
If the owner fails to pay the property tax, the liability shall be on the occupier.
As per existing guide lines in the SAS Book of 2008-09, owner or occupier or the association has to pay the property tax to the total builtup area (covered area) as mentioned in the plan and occupation certificate. Even if the specific number of car parking is mentioned in OC and area per car parking is mentioned in plan and sale deed, the owner, occupier or the association has to pay the property tax to the total builtup area (covered area) as mentioned in the plan and occupation certificate, by dividing the area amongst users as per the usage as decided by the association of the residents or the residents of the apartment in such of those cases where association are not found.
No. you can not pay the tax in ward offices. But you can take the help of revenue staff in ward office to generate challans for the property tax to be paid for the property and payment against the challan can be made in any of Canara Bank Branches in BBMP Limits.
Yes, you have to pay the property tax irrespective of obtaining plan or occupation certificate and entries will be made in separate register to recognize your payment for property tax. However it does not gurantee the regularization of the property. For regularization of such properties a separate application has to be made when „akramasakrama? comes into force.
Yes. You can pay the property tax even though you don?t have any PID number to your property. However this need not be a worrying factor for the citizen as it is resposbility of BBMP to allot a PID Number to your Property. This will be done after due verification and inspection by the authorized officer from BBMP, a new PID number will be given to your property after GIS maping is completed for all the properties in BBMP limits.
Tax paid receipt is compulsory for some of these transactions. 1. For the registration of properties in sub registrar's office. 2. For obtaining katha certificate from BBMP. 3. For obtaining plan sanction from any competent authority. 4. For obtaining trade licence in BBMP limits.
You can submit the revised return if there are any changes, either change in the structure of the property or in the usage of the property. But it will not guarantee the regularization of the newly added property if approvals are not obtained from the competent authorities in charge of Town Planning.
Yes, you can pay the tax at any Canara Bank branch, from the list that is displayed on the Portal.
Yes. You have to pay the tax from date of or date Occupation or Date of completion whichever is earlier. As provided in the section 115 of the KMC Act 1976 which states that “If any building in the city is constructed or reconstructed, the owner shall give notice there of to the commissioner, within 15 days from the date of completion or occupation of the building whichever is earlier”
Yes, the property tax receipt can be reprinted anywhere loging into the BBMP Website.