Kochi Municipal Corporation Property Tax Assessment
Organization : Kochi Municipal Corporation
Service Name : Property Tax Assessment
State : Kerala
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Website : https://cochinmunicipalcorporation.kerala.gov.in/web/guest/property-tax
Property Tax Self Assessment Form : https://www.statusin.in/uploads/18398-Assessment.pdf
Profession Tax
Residential and commercial properties, situated within the limits of Corporation, are assessed for tax. Property Tax is tax on immovable or tangible real property such as land, buildings and permanent improvements. Based on such assessments, all assessees are expected to pay the Property Tax.
Related : Kerala Taxes VAT e-Consignment Declaration : www.statusin.in/3959.html
Inclusion of New Assessee (Issuance of Door No. and Assessing the Tax):
** Inclusion of New Assessee is the process of adding a new owner’s name to the Assessment Register. This can be due to new building construction, a partition, a will, gift deed, bifurcation, amalgamation. Citizen can apply for issuance of Door No. for their property by submitting an application form affixed with Court fee stamp (Rs.5/-) on it.
** Citizen needs to furnish the occupancy certificate issued by Town planning department as supporting document. Based on the application and field verification by the Revenue Inspector, property tax will be assessed and Door Number will be issued within 15 working days from the date of application.
Property Tax Assessment:
The Corporation will initiate the Tax Assessment process in the following cases: When the property is to be assessed for the first time – Initial Assessment. When there is an enhancement to assessment of property tax due to general revision
Appeal Petition:
** A citizen if not pleased with the assessed property tax has the right to submit a review petition addressing Secretary to relook and revise his property tax. Such requests should be submitted to Secretary within 30 days after receiving tax notice. Otherwise has to produce Government Order condoning delay in filing RP after the date (special reasons).
** For filing petition assessee should have paid the property tax as per the special notice. Corporation will provide a decision on the petition within 30 working days from the date of submission of application.
An assessee initiates Revision Petition in the following three cases :
1. When the property has been assessed for the first time – Initial Assessment
2. When there is a special notice served through an enhancement of assessment of property tax due to general revision
3. When there is a new special notice served due to un-authorized reconstruction of, or improvements or additions to buildings or by any clerical or arithmetic error etc
Property Tax Collection:
** Once the property is assessed Corporation serves a five-year demand bill with property tax amount details. It is the responsibility of the citizen to pay the tax on time, and it is the duty of the Revenue department to collect the same. Bill collectors would collect the amount from citizens in person or Citizen pays the tax amount though CSC counters.
** Property Tax demand is generated twice in an year. It should be paid before April 30 and October 30. Otherwise 1% interest will be charged on monthly basis.
** No citizen should undertake any construction activities without obtaining necessary building permit from Town Planning Department. It is strictly unauthorised and such construction would be treated as unauthorised construction.
** If the corporation finds that a building under their jurisdiction is unauthorised, or the land on which the building is erected is ‘purampokku’ land, a memo is issued to the owner to regularise the building with immediate effect, else it may lead to demolition of the building.
** The information is also passed to town planning department for taking strict action against the violator and ensure regularization/demolition of such building. In the mean time the assessment process of such building would be duly conducted; the RI conducts the field verification to find the Plinth Area and submits the proposal.
