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The Property Tax Department of NDMC is attending to the levy and collection of the property tax and Service-charges on private properties as well as Government. Both these taxes are obligatory taxes.  Property Tax is levied on all Lands and Buildings in New Delhi.  The rate of taxes are determined by Council from year to year basis. The properties of Government of India completed after 26.01.1950 are liable to pay service charge as on Hon'ble Supreme Court directive.

Notifications:


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

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.  

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.  


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