Tax Structure
Property Tax Structure 2010-11 Area Based Property Tax System
Sq. Feet/10.7639 = Sq. Mtr.
=
Formula for calculation of Property taxProperty Tax = R x M x A
Where,
R stands for the Annual rate of property tax
M stands for the product of various sub factors = { (Factor 1) X (Factor 2) X ( Factor 3) X (Factor 4) }
A stands for the area of the property (sq. mt.)
Annual Rate (R)
- For Residential Properties: Per square meter per annum – Rs. 10
- For other properties: Per square meter per annum – Rs. 21
Area of the Property (A)
The area of property under assessment depends upon the carpet area of the property. While calculating carpet area, whole area except area of the external as well as internal wall will be considered.
Factors affecting the property tax
- Factor 1: Factor depending upon the location.
- Factor 2: Factor depending upon the duration of the year wise construction of property.
- Factor 3: Factor depending upon the kind in case of residential property and use in case of Non-residential property.
- Factor 4: Factor depending upon usage person/entity.
Factor 1: Market Location
| Market Location | Factor Value |
|---|---|
| A | 1.50 |
| B | 1.30 |
| C | 1.10 |
| D | 0.90 |
| E | 0.70 |
| F | 0.50 |
Factor 2: Age
| Sr. # | Age of Property | Factor Value |
|---|---|---|
| 1 | From 0 to 10 years | 1.00 |
| 2 | Above 10 up to 20 years | 0.90 |
| 3 | Above 20 up to 30 years | 0.80 |
| 4 | Above 30 up to 40 years | 0.70 |
| 5 | Above 40 up to 50 years | 0.50 |
| 6 | Above 50 up to 60 years | 0.40 |
| 7 | Above 60 years | 0.30 |
Factor -3 : Property Type
| (A) | Residential Property | Factor Value |
| 1 | Individual Bunglow | 1.00 |
| 2 | Duplex Bunglow | 0.85 |
| 3 | Row House | 0.70 |
| 4 | Apartment/Flat | 0.60 |
| 5 | Gala Type R.C.C. | 0.40 |
| 6 | Gala Type Non R.C.C. | 0.30 |
| 7 | Slum-RCC & Slum Non-RCC (carpet area up to 25 Sq.Mtrs.) | 0.10 |
| 8 | Open Plot | 0.10 |
| 9 | Parking | 0.00 |
| (B) | Other than Residential Properties | Factor Value |
| 1 | Commercial A | 6.00 |
| 2 | Commercial B | 4.25 |
| 3 | Government | 3.00 |
| 4 | Industrial A | 2.00 |
| 5 | Industrial B | 1.50 |
| 6 | Recreation | 2.00 |
| 7 | Educational & Health | 0.50 |
| 8 | Open Plot | 0.50 |
| 9 | Educational & Health-Grant in Aid Institution | 0.10 |
| 10 | Agriculture | 0.001 |
| 11 | Religious | 0.000 |
Factor 3: Property Type
| (A) | Residential Property | Factor Value |
|---|---|---|
| 1 | Individual Bunglow | 1.00 |
| 2 | Duplex Bunglow | 0.85 |
| 3 | Row House | 0.70 |
| 4 | Apartment/Flat | 0.60 |
| 5 | Gala Type R.C.C. | 0.40 |
| 6 | Gala Type Non R.C.C. | 0.30 |
| 7 | Slam-RCC & Non RCC-Not exceeds 25 Sq.Mt. | 0.10 |
| 8 | Open Plot | 0.10 |
| 9 | Parking | 0.00 |
| (B) | Other than Residential Properties | Factor Value |
| 1 | Commercial A | 6.00 |
| 2 | Commercial B | 4.25 |
| 3 | Government | 3.00 |
| 4 | Industrial A | 2.00 |
| 5 | Industrial B | 1.50 |
| 6 | Recreation | 2.00 |
| 7 | Educational & Health | 0.50 |
| 8 | Open Plot | 0.50 |
| 9 | Educational & Health-Grant in Aid Institution | 0.10 |
| 10 | Agriculture | 0.001 |
| 11 | Religious | 0.000 |
Factor 4: Occupancy
| Occupier | Factory Value |
|---|---|
| Owner | 1.00 |
| ResidenceTenant | 1.00 |
| Non Residence- Owner | 1.00 |
| Non Residence- Tenant | 1.75 |
| Bank- Tenant | 7.00 |
| Mall-Tenant | 2.50 |
| Microwave Tower-Tenant | 15.00 |
User Charges
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|
Area (in Sq.Mtr.) |
Residence |
Non Residence (Except Industrial Property) * |
||
|---|---|---|---|---|
| Water + Drainage | Solid wast | Water + Drainage | Solid waste * | |
| 00 TO 15 | 348 | 600 | 600 | 600 |
| 16 TO 25 | 600 | 600 | 1080 | 600 |
| 26 TO 50 | 960 | 600 | 1440 | 600 |
| 51 TO 100 | 1440 | 600 | 2400 | 750 |
| 100 TO 200 | 2100 | 600 | 3600 | 750 |
| 201 TO 500 | 3750 | 600 | 6000 | 750 |
| Above 501 | 7500 | 600 | 11250 | 750 |
* Solid Waste is Rs. 1500/- per Annum for Industrial-A Property.
Education Cess
| General Tax | % of General Tax | |
|---|---|---|
| Residential Property | Non-Residential Property | |
| 200 TO 500 | 5% | 10% |
| 501 TO 3000 | 10% | 20% |
| Above 3001 | 15% | 30% |
Street Light Charge
| Annual Rate - Per Tenament | |
|---|---|
| Residence | Rs. 24/- |
| Non Residence | Rs. 48/- |
Minimum Tax Calculation
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| Sr. # | Residential Property | Non-Residential Property | ||||
|---|---|---|---|---|---|---|
|
Area (Sq.Mtr) |
Minimum Tax | Area (Sq.Mtr) | Minimum Tax | |||
| Water Zone | Non-water Zone | Water Zone | Non-water Zone | |||
| 1 | < 25 | 80 | 50 | < 15 | 600 | 500 |
| 2 | 25 TO 50 | 170 | 100 | 15 TO 30 | 700 | 600 |
| 3 | Above 51 | 250 | 150 | Above 31 | 800 | 700 |
** For the financial year 2010-11, the senior citizens will be given extra 5% rebate on General Tax from existing 5% totaling to 10% in view of Swarnim Gujarat Celebration.