Property Tax
Notice - F.Y. 2026-27
Property Tax Demand Notice for F.Y. 2026-27 was generated on 13.04.2026. Online payment started on 13.04.2026; payment by Cash/Cheque/Demand Draft from 16.04.2026 (Ward Nos. 1 to 28). For Ward Nos. 29, 30, 31, 32, 33, 34, 37, 39, 40 & 41 the offline demand notice is available from the 4th week of April 2026, but online payment is open from 13.04.2026.
Assessment, Mutation and Valuation Department caters Amendment and Alteration of Assessment List (Mutation), Valuation of the property and Assessment of Property Tax to be collected from the citizens.
How assessment works
- On completion of a building construction a completion certificate is issued to the applicant by Building Plan department on application.
- Based on the completion certificate a new file is opened for property tax assessment of the building.
- The department head inspects the site and collects the building details.
- The valuation of the commercial building is provided by the Architect/Engineer having a valid Govt. practice licence.
- The tax notice is prepared by the department staff and sent to the Commissioner through the Joint Municipal Commissioner (JMC) for approval. JMC is the signing authority of the tax notice.
- The department generates the bill of holding tax through the billing software, showing the amount for each quarter along with the assessment number. Arrears are taken into consideration while generating the bill.
- For all existing buildings with a holding number the tax bill is generated for the entire year at the beginning of the financial year in a quarterly manner. Citizens deposit the amount at the bank available at BMC head office.
- In case of disagreement on the tax amount the citizen can reach out to the department within 30 days. The demanded tax has to be paid first, then the disagreement is settled.
- If the disagreement is not settled the citizen can approach the Legal Authority; based on its decision there can be reassessment or payment of property tax.
- If a citizen pays more than the actual amount due to a wrong calculation or error, the excess is adjusted in the property tax of the subsequent period as there is no provision of refund.
Annual valuation calculation rule for Salt Lake area
- Building valuation: ground floor at Rs. 40/SFT and first floor onwards at Rs. 35/SFT, multiplied by the building area (SFT).
- 5% of the total building valuation is taken as Annual Building Valuation; 10% of this is deducted towards maintenance, and the remainder is the Final Annual Building Valuation.
- 5% of the land value mentioned in the sale/lease deed is taken as Annual Land Valuation.
- Final Annual Building Valuation + Annual Land Valuation = Annual Holding Valuation.
- If there is no building, the Annual Holding Valuation is calculated on the value of the land.
Holding tax slabs
| Annual Holding Valuation | Holding tax rate |
|---|---|
| Rs. 1 to Rs. 999 | 3.5% |
| Rs. 1,000 to Rs. 5,000 | 5.25% |
| Rs. 5,001 to Rs. 9,999 | 7% |
| Rs. 10,000 onwards | 10.5% |
1% of the Annual Holding Valuation is charged towards Garbage Cleaning and 0.75% towards sewerage and drainage. These charges are added to the annual holding charges calculated as per the slabs above.
Annual valuation calculation rule for Rajarhat area
- The weightage of the property is calculated on 3 parameters: Use, Zone and Cost (a list of parameter values is maintained).
- Annual Valuation = Area of Building (SFT) x Weightage x Common Factor (0.2).
- If the Annual Valuation is less than Rs. 999: Holding Tax = (10 + Annual Valuation/100)% of Annual Valuation.
- If the Annual Valuation is more than Rs. 999 and less than Rs. 9999: Holding Tax = (20 + Annual Valuation/1000)% of Annual Valuation.
- If the Annual Valuation is more than Rs. 9999: Holding Tax = 30% of Annual Valuation.