Pay annual property tax to your municipal corporation; mandatory for all property owners.
Jurisdiction
India — administered by Urban Local Bodies (municipal corporations, municipalities, panchayats); rates and procedures vary by city/state; patterns for BBMP (Bengaluru), MCGM (Mumbai), MCD (Delhi), and GHMC (Hyderabad) described
Who applies
Owner of any residential, commercial, or industrial property within the limits of a municipal corporation or local body; new property owners must register the property first and then pay annually
Typical time
Online payment: 5–15 minutes. Offline payment: 30 minutes to 2 hours at the ward office. Self-assessment for new properties: 1–3 days to set up account
Fee
Property tax rate: 0.1%–0.5% of annual rental value (ARV) or capital value depending on city. BBMP Bengaluru: 0.2%–0.5% of guidance value. MCGM Mumbai: based on capital value from 2010 base. MCD Delhi: 12.5%–25% of ARV. No fee for using the online payment portal; nominal Rs 50–Rs 500 service charge at CSC/walk-in centres
| # | Document | Type needed | Purpose |
|---|---|---|---|
| 1 | Property tax ID / PID number or previous property tax receipt | Original | Unique identifier assigned by the municipal body to the property; required to locate the account and pay tax online or offline |
| 2 | Sale deed / property registration document (for first-time payer or new owner) | Self-attested Copy | Proof of ownership used to create a new property tax account or transfer the account to the new owner's name |
| 3 | Latest property tax receipt (for existing owner) | Original | Shows the outstanding amount and property details; required at the ward office counter |
| 4 | Aadhaar card / any valid ID proof | Self-attested Copy | Identity verification for new account creation or ownership transfer request |
| 5 | Khata certificate / property card (for Bengaluru / Karnataka properties)(optional)Required in Bengaluru/Karnataka; not applicable in all cities | Self-attested Copy | Links the property to the municipal records; required for new property tax registration in BBMP |
| 6 | Building plan sanction / completion certificate (for new construction)(optional)Only for new constructions being registered for property tax for the first time | Self-attested Copy | Required when registering a newly constructed building for property tax for the first time |
Original documents: Carry originals only for in-person visits — do not hand them over permanently unless explicitly required.
Find the Property Identification (PID) number from the previous property tax receipt, or from the municipal portal using the property address, door number, or owner name. In Bengaluru, BBMP portal allows search by ward, street, and name. In Mumbai, use MCGM's property tax search. For new owners, the account may need to be created or transferred.
Most portals show the outstanding tax automatically upon entering the PID. For self-assessment cities (Delhi, Bengaluru), use the online calculator entering property details (area, usage, occupancy, zone/location). Verify the calculated amount against the last receipt.
Log in to the municipal portal or use the quick pay option (no login needed in many cities with just the PID and mobile number). Select the year(s) to pay, verify the amount, and pay via net banking, UPI, credit/debit card. Download the payment acknowledgement receipt immediately.
Visit the nearest ward office or authorised bank/CSC with the property details or previous receipt. Fill in the tax payment form, pay in cash/DD/cheque, and collect the receipt. Some cities also accept payment at post offices and e-Seva centres.
After online payment, download the digitally signed receipt (PDF) from the portal immediately. For offline payments, the ward office issues a manual receipt. Save the receipt — it is required for Khata transfer, loan processing, utility connections, and resale due diligence.
New owners or new constructions must visit the ward office with the sale deed, building plan, and identity proof to register the property for tax. In Bengaluru (BBMP), the e-Aasthi portal allows online Khata and property tax registration. The ward officer inspects and creates the tax account.
Municipal Corporation — Revenue Department
Demand generation, physical assessment, and collection
Visits properties for physical assessment, issues demand notices, collects tax at counter, and handles disputes about property classification
Municipal Corporation — Ward Office
New account creation, ownership transfer, and assessment revisions
Creates new property tax accounts, transfers accounts to new owners, approves self-assessment revisions, and addresses complaints
Municipal Corporation
Appeals and reassessment disputes
Hears appeals against tax assessments and orders corrections in case of over-assessment or classification errors
Bengaluru property tax payment, self-assessment, and receipt download
Mumbai property tax payment and outstanding dues check
Delhi MCD property tax self-assessment and online payment
Hyderabad property tax payment, new assessment, and dues check
Property tax payment for Navi Mumbai municipal limits
Outstanding property tax must be cleared before registration of a sale deed, Khata transfer, or application for water/electricity connection. Always obtain a tax dues clearance certificate before purchasing any property.
Cities like BBMP offer a 5% rebate only if the full year's tax is paid before 30 April. Paying even one day late forfeits the rebate. Set a reminder before the financial year ends.
In self-assessment cities (Delhi, Bengaluru), if the declared area, usage, or zone is incorrect and under-declaration is detected during audit, penalty of 100%–200% of the shortfall plus interest may be levied.
After purchasing a property, if the new owner does not apply for a name transfer/mutation, tax demand notices continue to be generated in the seller's name. The new owner may face difficulties claiming ownership for other purposes.
If a property is subdivided, merged, or part of a society that hasn't been split into individual units in the tax records, demand notices may be incorrect. Verify the property assessment order matches the actual property before paying.
Property tax receipts are required during resale, mortgage, and legal disputes. Retain at least 7 years of paid receipts. Online receipts can usually be re-downloaded from the portal anytime.