Assessment, Mutation and Valuation Department caters Amendment and Alteration of Assessment List (Mutation), Valuation of the property and Assessment of Property Tax to be collected from the citizens.

On completion of a building construction a completion certificate is issued to the applicant by Building Plan department on application.

Basing on the completion certificate a new file is opened for property tax assessment of the building.

The department head inspects the site and collects the building details.

The valuation of the commercial building is provided by the Architect/Engineer having a valid Govt. practice License.

The Tax notice is prepared by the department staff and sent to the Commissioner through Joint Municipal Commissioner (JMC) in the file for approval. JMC is the signing authority of the Tax Notice.

The department staff generates bill of Holding Tax through the Billing Software signifying the amount for each quarter along with the assessment number. The billing software takes the arrear amount into consideration at the time of generating the bill.

For all the existing building with Holding Number the tax bill is generated for the entire year at the beginning of the financial year in a quarterly manner. Citizen deposits the amount at the Bank available at BMC head office.

In case of Disagreement by the citizen on the Tax amount the citizen can reach out to this department for discussion within 30 days. The citizen has to pay the demanded tax first and then go for settlement of disagreement.

In case of non-settlement of the disagreement the citizen can approach the Legal Authority.

Based on the decision of the Legal Authority there can be reassessment of Property Tax or payment of property tax by the citizen. Based on the decision of the Legal Authority there can be reassessment of Property Tax or payment of property tax by the citizen.

In case of wrong calculation or error in the property tax assessment if the citizen pays more property tax than actual amount then the additional amount is adjusted in the property tax of subsequent period as there is no provision of refund.

 

Annual valuation calculation rule for Salt lake area

For Ground Floor of a building the valuation is done basing on Rs. 40/SFT and First floor onwards Rs. 35/SFT.

The building valuation is done by multiplying the Building area (SFT) with the appropriate factors mentioned above. 5% of the Total Building Valuation is taken as Annual Building Valuation. 10% of the Annual Building valuation is deducted towards maintenance of the building and the remaining amount is taken as Final Annual Building Valuation.

5% of the Land Value as mentioned in the sale/lease deed is taken as Annual Land Valuation.

Final Annual Valuation of the building is added to the Annual Valuation of the Land to calculate the Annual Holding Valuation.

The Holding Tax rate is based on the Slab of Annual Holding Valuation which is as follows.

  1. Rs. 1 to Rs. 999 – 3.5%
  2. Rs 1000 to 5000 – 5.25%
  3. Rs. 5001 to 9999 – 7%
  4. Rs. 10000 onwards – 10.5%

1% of the Annual Holding Valuation is charged towards Garbage Cleaning and 0.75% of the Annual Holding Valuation is charged towards sewerage and drainage.

The sewerage and drainage charges and garbage cleaning charges are also added to the annual holding charges calculated as per the above slabs.

If there is no building then the Annual Holding Valuation is calculated basing on the Value of the Land and Annual Holding Tax is finalized as per the above slab.

 

Annual valuation calculation rule for Rajarhat area

For Rajarhat and Gopalpur the calculation of Annual Holding Valuation is as follows

  1. First the Weightage of the property is calculated basing on 3 parameters i.e. Use, Zone and Cost. There is a list for the value of parameters.
  2. Annual Valuation = Area of Building (SFT) x Weightage x Common Factor (0.2)
    For Rajarhat and Gopalpur the calculation of Annual Holding Tax is as Follows
  3. If the Annual Valuation of the Building is less than Rs. 999 then Holding Tax= (10+Annual Valuation/100)% of Annual Valuation.
  4. If the Annual Valuation of the Building is more than Rs. 999 and less than Rs. 9999 then Holding Tax= (20+Annual Valuation/1000)% of Annual Valuation.
  5. If the Annual Valuation of the Building is more than Rs. 9999 then Holding Tax= 30% of Annual Valuation.

 

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