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Tax Structure

Property Tax Structure 2010-11 Area Based Property Tax System

Sq. Feet/10.7639 = Sq. Mtr.

=

Formula for calculation of Property tax

Property 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

  1. Factor 1: Factor depending upon the location.
  2. Factor 2: Factor depending upon the duration of the year wise construction of property.
  3. Factor 3: Factor depending upon the kind in case of residential property and use in case of Non-residential property.
  4. 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
Usage Group Wise Usage Code Detail

** 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.