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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 outsourced to a private agency SPARROW Softech Private Limited.


Mode of Payment

  1. Online mode: The citizens of Patna can pay their property tax online via Patna Municipal Corporation Website and Sparrow Softech Pvt. Ltd. Website Further, citizens can also pay their taxes through PayTM app.
  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 1800 121 8545 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

Type of Assesse Document
For New Assessed Households KYC document - PAN, Aadhar, Electricity Bill
Land Documents (Sale deed)
For Legacy Households who have already Holding Number / PID Number Holding Receipt / Old PID Receipt
KYC document - PAN, Aadhar, Electricity Bill

Property Tax Calculation

YEARWISE PROPERTY TAX RATE
Sl. No. Particulars Before 1993 1993 to 2012-13 Since 2013-14
1 Property tax 12.50% 2.50% 9% (Solely Property Tax)
2 Latrine Tax 10.00% 2.00%
3 Water tax 10.00% 2.00%
4 Education Cess 5.00% 1.25%
5 Health Tax 6.25% 1.25%
Total Property Tax Rate 43.75% 9.00% 9.00%

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