While you read below text to enlarge your knowledge, may directly follow the Step by Step shown in the pdf file appended below
or go to bottom for Step By Step procedure ....
Can access all related file under folder at press for link
Can access all related file under folder at press for link
Lower Rate Per Sq Ft In New System Kolkata: Come April, the Kolkata Municipal Corporation (KMC) will roll out a new unitarea based property tax regime for taxpayers taking a leap forward from the inspector raj. Under the new Unit Area Assessment (UAA) system, a citizen can calculate his own quarterly tax liability based on parameters already made public by the KMC.
Civic officials expect the tax burden on citizens in general would be less in the new system because the KMC has fixed a much lower tax rate per square feet — 6% to 20% when tax rate in the existing system ranges from 11% to 40%. This is applicable for citizens living in apartments that attract the highest tax rate 40% under the existing system. From April, property tax calculations for flat owners would be simple. KMC will fix the tax based on the covered area of the flat owner and not on the apportioned share of the aggregated annual value of the entire apartment.
The KMC will collect tax in the first quarter equal to what the citizens have been paying under the existing system and adjust it later with the next bill, if the tax for the same building/flat comes out to be lower than that in the existing system. “For instance, a person paying Rs 1000 as quarterly tax will have to pay the same in April. Now if his tax liability under the UAA is found to be Rs 800, the surplus Rs 200 will be adjusted with the bill in the next quarter in July,” a KMC official said.
Calculation of property tax under the UAA, however, won’t only be based on the covered space the citizens own. The annual valuation of the space will depend on several factors, including proximity to a road with width varying between 2.4 metres and more than 9 metres. However, the KMC has made exception for slums, colonies and housing schemes for economically weaker sections coming under these locations. KMC will charge a nominal tax for this category irrespective of their location.
Under the UAA, KMC has divided the city into six broad categories (A to F) based on utilities and services available in that locality. For instance, a flat at Fern Road will come under B/C category while a similar flat in Naktala will come under D/E category. “We will launch an awareness drive before the switchover to UAA. It will lower the tax burden of the individual tax payer and also fetch more funds for KMC through tax rationalisation,” said mayor Sovan Chatterjee
Know The Maths ..
STEP-1 Find out the covered area you enjoy. Suppose it is 1000 square feet
STEP-2 Find out under which category (A-F) area comes. Ballygunge Gardens area comes under Category C and Naktala, comes under Category E ..
See pdf or link https://www.kmcgov.in/KMCPortal/downloads/Final_Notification_v4_Corrected_with_MC_SIG_12-10-11.pdf
STEP-3 Know from chart (below) the Base Unit Area Value (BUAV)/ sq ft of flat/ building
Category Rs/sq.ft.
A 80
B 60
C 45
D 35
E 30
F 20
G 15
STEP-4 Find out how wide is the road in front of your house
Road Width/ Weightage
meters
2.4 0.8
> 2.4 & <3.5 0.9
>3.5 and <9 1
>9 1.4
STEP-5 Find out which type of property you stay in
Property type Tax Rate
Residential 15%
Non-residential 20%
STEP-6 Find out the structure of the flat/ building you stay over a scale of 0.6 and 3
Usage Multiplicative Factor (MF5) MF Value
1.Residential / Property used for welfare of orphan,
destitute people, etc 1.00
2.Nongovernmental, health and educational service, SSI,
shop (less than 150 sq.ft.) 2.00
3.Single screen cinema / video show halls, restaurant
without bar, eating house, etc. 3.00
4.Hotels <3 stars, office, commercial establishment,
assembly bldg for entertainment/recreation 4.00
5.Hotels >=3 stars, towers, ATM, hoardings,
assembly bldg for entertainment/ recreation 5.00
6.Bldg w/ vacant land, if any, plot size 7.5 cottah 3.00
7.Apt / flats classified as ‘Special Projects’ by IG(R) 2.50
Bldg w/ vacant land, if any, plot size 4.5 cottah
and < 7.5 cottah 2.00
8.All other pucca properties 1.00
9.Semi Pucca 0.60
10. Kuchcha 0.50
STEP-7 THE TAX CALCULATION
A. Annual Value = Covered space x Location weightage (Step 3) x Weightage on road width (Step 4) x weight-age on type of building (Step 6)
Example: A person owning a 1000 square feet flat at Ballygunge Gardens in a building spread over five cottahs has an
A. Annual value = 1000 x 45 x 1 x 1 = 45,000
B. Gross annual tax = 45000 x 15% (tax rate for residential) = 6,750
C. Gross quarterly tax = 1,687.50
For JVR ..
Flat type A Covered area 1189
Location Ward No 123/1 –E 30
Road Width/ Weightage 01
Type of Building 01
Annual value = 999.28 x 35 x 1 x 1 = 35670/-
B. Gross annual tax = 34975 x 15% (tax rate residential) = 5350/-
C. Gross quarterly tax = 1338/-
Type of property 15% Residential
Kolkata Behala JVR Flat A-Type
| |||
1
|
Drawing Room
|
18 Feet 02 Inch x 11 feet 1 Inch
|
201.36
|
2
|
Dinning room
|
09 Feet 08 Inch x 10 feet 3 Inch
|
99.12
|
3
|
Bed Room 01
|
13 Feet 02 Inch x 10 feet 1 Inch
|
132.78
|
4
|
Bed Room 02
|
13 Feet 02 Inch x 11 feet 10 Inch
|
155.81
|
5
|
Bed Room 03
|
09 Feet 10 Inch x 13 feet 1 Inch
|
129.56
|
6
|
Kitchen
|
08 Feet 2 Inch x 08 feet 05 Inch
|
68.77
|
7
|
Toilet 01
|
9 Feet 0 Inch x 04 feet 11 Inch
|
44.28
|
8
|
Toilet 02
|
8 Feet 2 Inch x 04 feet 11 Inch
|
40.26
|
9
|
Lobby 01
|
9 Feet 6 Inch x 03 feet 08 Inch
|
34.87
|
10
|
Lobby 02
|
03 Feet 7 Inch x 04 feet 11 Inch
|
17.65
|
11
|
Ward Robe
|
23.24
| |
12
|
Balcony
|
5 Feet 4 Inch x 09 feet 08 Inch
|
51.58
|
Carpet Area
|
999.28
| ||
Wall Area
|
189.86
| ||
Plinth Area
|
1,189.14
| ||
Common Area
|
87.69
| ||
Super Built Area
|
1,276.83
| ||
To get the below page search in Google for "KMC" or copy following link ..
https://www.kmcgov.in/KMCPortal/jsp/KMCPortalHome1.jsp
First time users are required to create an ID once and thereafter they can login using the same ....
use following link for going directly to Pic-04 below ....
https://www.kmcgov.in/KMCPortal/jsp/UserRegistration.jsp
Pic-01
Pic-02
Pic-03
Pic-04
Once you have filled all field correctly as above and pressed SUBMIT button , you will go to next screen where an OTP will be sent on your resisted mobile number as filled above ....
enter the OTP as received to move to next screen .... as below ..
At this point you may have to somtimes re-login as below ..
Choose the " UAA SAF Submission " on the above pic ...
This will bring you to below screen for form filling ..
Have your Flat assessment Number ready and press Enter. This will auto update your details. All other details to be copied as shown below .
In the below form Select "U2" for Residential use of Flat , from the above shown Pic alternatives ..
Keep saving as draft from time to time by pressing the button at the bottom as you fill the table from accidental loss work due any interruption .
Take all your time to understand and fill the table as shown below using above table options ...
Nothing has to be done on the below table .. leave it just blank ... keep pressing Save as Draft at bottom from time to time ..
Check above filled data and when confirmend press SUBMIT ..
Once you press Submit following table / screen is shown ...
Press Ack Receipt to get below screen / confirmation ...


















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