Property Tax Assessment & Collection

Patna Municipal Corporation collects property tax from the properties situated in the jurisdiction of the corporation. At present, the process of collection of property tax has been collectioned by Patna Municipal Corporation it self.

Mode of Payment

1. Online mode: The citizens of Patna can pay their property tax online via Patna Municipal Corporation Website Further, citizens can also pay their taxes through Bharat Bill Payment System (GPay, PhonePe, Paytm etc.).
2. Offline mode: The citizens have the option to pay their property tax through offline mode as well. For this, 6 counters have been opened in each of the total six circles of the PMC area. One counter has been opened in the PMC headquarter at Mauryalok. Further, the citizens can call the helpline number 155304 and can contact Tax Collector of the outsourcing agency who can come and collect property tax from citizen’s doorstep, thus making the whole process of tax payment easier and comfortable for the citizens.

Process of Assessment of Properties

1. The assessment of properties situated in the PMC area is carried out under the Bihar Municipal Act 2007 and Bihar Property Tax (Assessment, Collection and Recovery) Rules, 2013.
2. Citizens can fill the SAS Form and fill the details of their properties. This filled form along with required documents can be submitted by the citizen directly at any of the PMC counters. Alternatively, citizens have the option to call the helpline number. A tax collector will visit citizen’s home to help the citizen in filling the SAS form as well as in measurement of their property.
3. Once the form and relevant documents are submitted by the citizen, the Revenue Officer of the respective circle, after verification of documents and physical verification of the property approved the form. Once the form is approved, the citizen is issued a Property Identity Number (PID Number). The same can also be found in the online portal of the property tax.

Please Note:- If the citizen has made any new construction in the property, the same should be declared by him or her to the PMC in the manner as mentioned above so that their property tax details can be updated. PMC has the authority to inspect the property. If any deviation has been found in the property (in terms of additional construction/ change in use of property etc) the PMC will charge such citizens the difference in property tax plus upto 100% of the difference amount.

Document Required for SAS

Property Tax Calculation

Present Property Tax Assessment Process

For Property Tax Calculation, Calculation of Property Tax in five different holding, details given below

1. Constructed Property (Residential/ Commercial/ Apartment).
2. Vacant Land (Only Land).
3. Vacant Land with Constructed (If constructed area is less than 70 %).
4. Vacant Land with Constructed (If constructed area is More than 70 %).
5. Government Properties.

1. Constructed Property (Residential/ Commercial/ Apartment)

1. Calculate carpet Areas (Carpet Areas= Build up area x ___%)
   (Carpet Areas: For Residential - 70% of Build-up Areas, For Commercial - 80% of Build up Areas)
2. Calculate ARV (ARV = Carpet Areas x Occupancy Factor x ARV Factor)
• Occupancy Factor: (Self-1, Tenant-1.5)
• ARV Rate (Road Factor)
• PMC has categorically classified the Road in Year 12th August 1993  to Know more..

Types of Construction of Building	Holding at the Principal Road			Holding at the Main Road			Holding at Other Road
	Fully Commercial	Others	Fully Residential	Fully Commercial	Others	Fully Residential	Fully Commercial	Others	Fully Residential
Pucca Building with R.C.C Roof	54	36	18	36	24	12	18	12	6
Building with Corrugated/ Cement	36	24	12	24	16	8	12	8	4
Others	18	12	6	12	8	4	6	4	2




2. Vacant Land

   Property Tax = Vacant Land Areas (in Sq. ft) x ARV factor as per Property Tax Rule.

   Table represents Vacant Land factor

   Sl. No.	Type of Municipality	Principal Main Road	Main Road	Others
   1	Municipal Corporation	0.46	0.37	0.28
   2	Municipal Council	0.36	0.28	0.19
   3	Nagar Panchayat	0.28	0.19	0.11

   
   

3. Vacant Land with Construction (If Construction area is less than 70 %)

   Property Tax = Property Tax on Constructed Areas + Property Tax on Vacant Land

   1. Property Tax on Constructed Areas
      • Same calculation as calculation in Constructed Areas, Only Constructed Areas taken.
      • Calculate ARV of constructed Areas (ARV = Carpet Areas x Occupancy Factor x ARV Factor)
      • Property Tax=ARV x 9%
   2. Property Tax on Vacant land
      • Calculate Taxable Vacant Land Areas= Vacant Land Areas - constructed Areas x 1.43
      • Property Tax on Vacant Land= Taxable Vacant Land x Vacant Land Road Factor.
   
   

4. Vacant Land with Construction (If construction area is more than 70 %)

   1. Same calculation as calculation in Constructed Property (Residential/Commercial/ Apartment)
   2. Calculate ARV (ARV=Carpet Areas x Occupancy Factor x ARV Factor)
   3. Property Tax=ARV x 9%
   
   

5. For Government Building: Service charge levied instead of Property tax

   1. First Calculate ARV
   2. Calculate Total Property Tax
   3. Service Charges=75% x Total Property Tax