KMC Property Tax: How To Calculate And How To Pay Property Tax In Kolkata?

When owning a property in Kolkata, the property tax is an important obligation administered by the Kolkata Municipal Corporation (KMC) that you must follow. You must pay the property tax to the KMC, irrespective of your property type, like residential, commercial, or industrial properties.

Hence, understanding the calculation and payment of property tax is necessary for avoiding any penalties. In this article, we will discuss the following

• KMC Property Tax Meaning
• Kolkata Property Tax Calculation
• Online Payment of KMC Property Tax 
• Check Status of KMC Property Tax 
• KMC Property Tax Waiver Scheme
• Contact Details of KMC 
• FAQs

What is KMC Property Tax?

KMC Property Tax is the tax levied by the Kolkata Municipal Corporation on the real estate properties in Kolkata which serves as a key revenue source for essential local services such as waste management and infrastructure development. The tax applies to residential, commercial, industrial, institutional, and vacant properties, with the amount calculated based on the Annual Valuation (AV) of the property using a tiered structure.

Process of KMC Property Tax Calculation

In March 2017, the Kolkata Municipal Corporation passed the new Unit Area Assessment (UAA) scheme for KMC property tax calculation. It enables the property owners in Kolkata to calculate their property tax themselves. The following are some key pointers of the UAA scheme:

• Under the UAA scheme, Kolkata is divided into 293 blocks and subdivided into 7 categories from A to G. This is done based on multiple factors, like property’s market value, infrastructure, and other facilities.
• These categories have an annual value per square foot, called Base Unit Area Value or BUAV. For instance, category A has the highest BUAV value and category G has the lowest BUAV value.
• Category G covers Kolkata’s slum areas to minimise the burden of tax for economically weaker sections.
• Category E covers the Refugee Rehabilitation colony and the areas under the government’s EWS and BSUP schemes.
• Around 6 lakh Kolkata corporation property taxpayers get covered under this uniform tax calculating scheme. 

Base Unit Area Calculation

In the following table, the calculation of BUAV works for land comprising a building, covered space of a building or vacant land is illustrated:

Additionally, you should be aware that the Multiplicative Factors (MF) concept is used in the KMC property tax computation. Distinguishing between two residences within the same block can be beneficial. Therefore, changes in a number of variables, including the type of occupancy, the purpose for which the property is used, and the construction of the property, affect the BUAV.

Multiplicative Factors (MF)

You can check how the variation occurs on the basis of property location in the following table:

The following table illustrates how the variation occurs on the basis of building age:

In the following table, you can determine how the variation occurs on the basis of occupancy status:

The following table portrays how the variation will occur on the basis of building usage:

In the following table, you can see how the variation works under the building structure:

In addition, you can refer to the following table for tax variance with the property type:

How to Pay KMC Property Tax Online?

As a property owner in Kolkata, you can use both online and offline modes for KMC property tax payments. The following are the steps to pay the property tax online.

Online Mode

• Visit the official website of Kolkata Municipal Corporation.
• Select the 'Make Online Payment' option from the 'Quick Links' menu, visible on the right side.
• Click the ‘Property tax’ option and select the ‘All Bill’ option.
• You will be redirected to another webpage, where you must provide your email address, contact number and assessee number.
• Click the ‘Search’ button to check your due KMC property tax.
• You can pay the tax using your credit card, debit card, UPI or any other preferred mode.
• Once you complete the KMC property tax online payment, you can download the e-receipt for future reference. 

Offline Mode

• Visit the Kolkata Municipal Corporation’s website.
• Once you visit the website, you must ask for an application form from the officials.
• Fill out all the necessary details in the application form as mentioned in the online process.
• Submit the form to the authorities after filling out the application form.
• Pay the property tax and get the KMC property tax receipt for future reference. 

How To Check Your Tax Payment Status Online?

You can easily check the payment status of Kolkata Municipal Corporation by visiting its online portal. Follow this step-by-step guide for checking KMC property tax payment status:

• Open the official portal of Kolkata Municipal Corporation.
• Select the ‘Assessment Collection’ option from the ‘Online Services’ tab on the left-hand panel.
• Click the ‘Check Payment Status’ from the left-hand menu on the redirected webpage.
• Enter the Assessee Number in the redirected webpage and click the ‘Search’ button.
• The screen will display your KMC property tax payment status.

How To Generate the Tax Receipt?

After paying the Kolkata Municipal Corporation property tax online or offline, you must obtain the tax receipt. Here are a few steps you can follow to generate the tax receipt:

Online Mode

You can follow these simple steps for KMC property tax bill print online:

• Visit the Kolkata Municipal Corporation’s official website.
• Select the ‘Assessment Collection’ option from the ‘Online Services’ tab, visible in the left-hand panel.
• Click the ‘Reprint E-receipt’ option on the redirected webpage.
• The screen will display the combined receipts.
• Choose the start and end date in the box and enter your Assessee Number.
• Click the ‘Search Receipt’ button to receive the tax receipts for the selected period.

Offline Mode

On the other hand, if you want to generate the KMC property tax bill receipt offline, you must visit the Corporation’s office. After that, you must pay the tax amount and collect the receipt from the concerned authority.

KMC Property Tax Waiver Scheme

On 1st August 2024, KMC administrators introduced a new waiver policy regarding the payment of property tax. The new policy states that defaulters who are behind payment of two years or less will receive a waiver of 99% of their fines and a 50% waiver of their interest. 

In addition, the defaulters who are behind on property taxes for two to five years will receive a 75% waiver of fines and a 45% waiver on interest. Defaulters with property tax due for five to ten years will receive a waiver of 50% of their fines and a 40% waiver on interest. Lastly, defaulters with overdue property taxes for ten years and above will receive a 25% waiver on fines and a 35% waiver on the interest owed. 

How to Calculate KMC Property Tax?

The KMC property tax calculation is easy, considering the above factors and using a simple formula. You can use the formula to calculate the KMC property tax:

Annual tax = BUAV x Covered space/Land area x Location MF value x Usage MF value x Age MF value x Structure MF value x Occupancy MF value x Rate of tax (including HB tax)

Where, HB stands for Howrah Bridge Tax, which applies to properties in the nearby wards. Moreover, you must check that the record is updated and there are no outstanding amounts against your account. If you notice any errors, you should report them to the concerned authorities.

KMC Contact Details

If you are facing any problem while paying KMC property tax online property tax or its assessment. In that case, you can contact the KMC at the following address: 

The Kolkata Municipal Corporation, 5, S.N. Banerjee Road, Kolkata 700 013, India, +91 33 2286-1000. 

Moreover, you can contact the KMC call centre at 155360, 2226-9909 or 18003453375 between 10:00 a.m. and 6:00 p.m. from Monday to Friday.

Final Word

Henceforth, as a property owner in Kolkata, it is your civic obligation to pay the property tax. You must understand the tax calculation process and stay informed of the different KMC property tax components to avoid any penalties. In addition, you can go through this detailed guide to learn the multiple ways of paying KMC property tax. Whether you are a residential, commercial, or industrial property owner, the information provided in this article can help you fulfil your obligations while supporting the city's development and infrastructure. 

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