Notifications:

• Determination of Municipal Tax, Rates, Cesses and Rebates for the Financial Year 2022-23 and other related matters.

• Determination of Municipal Tax, Rates, Cesses and Rebates for the Financial Year 2022-23 and other related matters.

• Check Property Tax Dues

• Determination of Municipal Tax, Rates, Cesses and Rebates for the FY 2021-22 and other related matters.

  General Public Notice related to the Assessment List for the Year 2019-20.
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• Inviting Objections from the assesses on the Assessment List for the year 2018-19 proposed to be adopted for 2019-20

• Public Notice : Online Property Mutation in N.D.M.C

• Office Memorandum to grant 100% tax exemption from payment of property tax on vacant Land and Buildings owned eclusively by war widows, gallantry award winners.

• Public Notice and proforma for filling objections regarding Assessment List for the year 2018-2019.

• Decision of the Chairperson, NDMC under Bye Law-5(2) of NDMC (Determination of Annual Rent) Bye Laws, 2009, on the objections / suggestions of the Tax Payers against the recommendations of the Valuation Committee for 2018-2019.

• Extension of date of rebates for payment of Property Tax: 2017-18.

• Recommendations of the Valuation Committee for the year 2018-19.

• Public Notice: Assessment list for the year 2017-18 in respect of all lands and building of NDMC area.

• Public Notice: Attention all Property Tax Payers of NDMC area.

• Report of Committee under section 9 on Property Tax System

• A Copy Of Notification NDMC(Determaination Of Annaual Rent) Bye-Laws,2009.Dated 24/2/2009

• Recommendations of the Valuation Committee

• Recommendations of the Valuation Committee of the NDMC(Determination of Annual Rent) Bye Laws-2009 for the year 2010-11

• Recommendations of the Valuation Committee for the year 2011-12 Old

• Recommendations of the valuation Committee of the NDMC bye laws-2009 as accepted by the Chairperson for the Year -2012-13

• Recommendations of Valuation Committee for the Year 2013-14

• Recommendations of Valuation Committee for the Year 2014-15

• Recommendation of the Valuation Committee for the Year 2015-16

• Assessment List for the year 2015-16 of all lands and buildings in NDMC area

• Proforma for mutation of the property

• Rate of Property Taxes and Rebates for the year 2009-10

• Rate of Property Taxes and Rebates for the year 2010-11.

• Rate of Property Taxes and Rebates for the year 2011-12.

• Rate Schedule & Rebate of Property Tax for the year 2012-13.

• Rate Schedule & Rebate of Property Tax for the year 2013-14.

• Rate Schedule & Rebate of Property Tax for the year 2014-15.

• Rate Schedule & Rebate of Property Tax for the year 2015-16.

• PROPERTY TAX RETURN FOR THE YEAR 2013-14

• PROPERTY TAX RETURN FOR THE YEAR 2014-15

• List of Property Owners against whom arrear are outstanding as on 31/03/2015.

• List of properties in NDMC where amount outstanding is above Rs.50,000 as on 31-03-2015

• Public notice regarding 5% rebate on additional demand if paid before 31.03.2013

• Pending Mutation Cases

• List of documents required to be submitted by the Tax Payer to decide the Notice/Notices given under Section 72 of the NDMC Act 1994

• Uploading of informationdata on NDMC website

• Online filling of Property Tax Return (PTRs)

• Formalities required to be completed for sanction of vacancy remission

• Determination of municipal tax, rates, cesses and rebates for the year 2016-17 an other related matters

• Assessment List 2016-17

• PROPERTY TAX RETURN FORM 2016-17

• Recommendations of the Valuation Committee for the year 2017-18 27th March 2017

The Property Tax Department is one of the tax revenue-earning departments of NDMC. Revenue is realized as (i) property tax from about 13,500 private properties and Government properties constructed prior to 26th January, 1950 and (ii) service charges from the government properties constructed after 26-01-1950.
Property tax is an obligatory tax levied on all lands and buildings in New Delhi. It is a percentage of the rateable value of lands and buildings. The rates oftaxes are determined by the Council from year-to-year basis.

Property Tax = Rate of Tax determined U/s-61 of the Act x Rateable value of land and building determined U/s-63 of the Act and NDMC House-Tax Bye-Laws, 1962 :-  

1. ASSESSMENT:

i. Publication of Assessment List inviting objections.   Normally in 1st Quarter   ii. Investigation of objection and authentication of Assessment List.   Normally in 2nd Quarter   iii. Appeal to District Judge.   Within 30 days from the date of authentication of Assessment List.   iv. Bills to be issued.   Normally in September and October   v. Filing of the return by the owners.   Along with the payment of taxes   vi. Notice of demand giving 30 days time.   November and December   vii. Recovery proceedings including levy of penalty, attachment of rent, attachment of movable and immovable.   Last Quarter   viii. Decision of 72 cases.   Throughout the year   ix. Issue of Notice U/s-72 increasing the rateable value and amendment in the authenticated Assessment List.   September to March   x. Filing of return by occupiers.   Last Quarter   Rate of Tax (section-61 of NDMC Act):- Percentage of rateable Value Upto 1994-95 : 12.5%. 1995-96 & 1996-97 : 15%. 1997-98 & 1998-99 : (i) Residential 15%. (ii) Non-residential 20%. 1999-2000 & 2000-2001 : (i) Residential 20%. (ii) Non-residential 25%. (iii) Special Category 30%. 2001-2002 : (i) Residential 20%. (ii) Non-residential 25% upto Rs.10 lacs plus 30% on portion of RV above Rs.10 lacs. 2002-2003 : 20% of rateable value where the RV does not exceed Rs.5 lacs plus 30% of rateable value on portion of RV above Rs.5 lacs. 2003-2004 20% of rateable value where RV does not exceed Rs.5 lacs plus 25% on portion of rateable value between Rs.5 lacs and Rs.10 lacs plus 30% on the portion of rateable value above Rs.10 lacs. 2004-2005 20% of rateable value where RV does not exceed Rs.10 lacs plus 25% on portion of rateable value between Rs.10 lacs and Rs.20 lacs plus 30% on the portion of rateable value above Rs.20 lacs. 2005-2006 20% of rateable value where RV does not exceed Rs.10 lacs plus 25% on portion of rateable value between Rs.10 lacs and Rs.20 lacs plus 30% on the portion of rateable value above Rs.20 lacs. 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 20% of rateable value where RV does not exceed Rs.10 lacs plus 25% on portion of rateable value between Rs.10 lacs and Rs.20 lacs plus 30% on the portion of rateable value above Rs.20 lacs.

2. Recording of change in name of the person primarily liable for payment of Property Tax in NDMC record and Assessment List:

i. where the transfer is through an instrument of transfer, the transferee and transferor to apply with instrument of transfer, details of payment of transfer duty and an Indemnity Bond.   To apply for recording of change in name of the person primarily liable for payment of Property Tax in NDMC record and Assessment List within three months of transfer.   ii. Where the transfer is not through an instrument of transfer, the transferee and transferor, to apply with evidence of transfer.   To apply for recording of change in name of the person primarily liable for payment of Property Tax in NDMC record and Assessment List within three months of the date on which transfer is effected.   iii. Where devolution of title is on the death of the person primary liable to tax.   To apply for recording of change in name of the person primarily liable for payment of Property Tax in NDMC record and Assessment List within six months of such devolution of title.   iv. recording of change in name of the person primarily liable for payment of Property Tax in NDMC record and Assessment List   As far as possible within one month of the receipt of application with complete documents. Â

3. VACANCY REMISSION:

i. Vacancy remission is available to the premises lying vacant for letting unproductive of rent at 2/3rd of the taxes payable for the period of vacancy.   No vacancy remission is available, if the premises are kept for self occupation or as an investment for sale.   ii. Notice of vacancy to be given U/s-112.   Within 15 days of the vacancy of the premises.   iii. Notice of the occupancy U/s-114 to be given along with the copy of the fresh rent agreement.   Within 15 days of re-occupancy of the premises.   iv. Notice of vacancy or re-occupancy should be delivered in NDMC.   Either personally in the Dak or sent by Registered Post. Do not send by ordinary mail or by UPC.   v. vacancy remission is allowed.   After the end of the year in April. However, at the time of payment, the owner can retain 2/3rd of the taxes payable on the basis of last rent for the period of vacancy till the vacancy remission is actually allowed. Â

Whom to contact for information

Persons can be contacted on all working days without any appointment from 11.00 a.m. to 1.00 p.m.

Joint Dir./Deputy Director (Tax), 9th Floor, Palika Kendra, New Delhi.   All matters connected with assessment, remanded cases including decision in remanded and 72 cases.   S.O. (GPC) 9th Floor, Palika Kendra, New Delhi.   All matters concerning Govt. properties.   A.O. (Tax), Tax Recovery Collector, 18th Floor, Palika Kendra, New Delhi.   Demand collection, issue of bills, and payment of tax, rebates, vacancy remission, penalties, and installments.  Director (Tax), 9th Floor Palika Kendra, New Delhi.   All matters concerning property tax department which could not be settled by officers at Sr. No. 1 to 3 Â