Applicable from Financial Year 2010-11 onwards Prepared by: Webmentors Issued on 11th October, 2013 Municipal Corporations – No.S.O. 85/H.A. 16/1994/S. 87/2013 Municipal Councils/ Committees – No.S.O. 86/H.A. 24/1973/S.69.2013 Self Assessment Notification – 1st October, 2012 No.Leg.26/2012 and No.Leg.27/2012 Fire Tax Notification – 21st June, 2012 A1 Cities – Faridabad and Gurgaon A2 Cities – Remaining Municipal Corporations B Cities – Municipal Councils C Cities – Municipal Committees 30% Rebate on property tax dues/ arrears upto the year 2012-13 - Within 45 days i.e. 25th Nov 2013. The rebate of 10% for depositing the tax of current assessment year i.e. 2013-14 Within 30 days i.e. 10th Nov 2013. Rates for Ground Floor Rates are specified in Rs. per Sq. Yd. per Year S# Plot Size A1 A2 B 1 upto 300 Sq. Yd. 1.00 0.75 0.50 C 0.40 2 301 to 500 Sq. Yd 4.00 3.00 2.00 1.60 3 501 to 1000 Sq. Yd 6.00 4.50 3.00 2.40 4 1001 Sq. Yd up-to 2 acres 7.00 5.25 3.50 2.80 5 more than 2 acre 10.00 7.50 5.00 4.00 Floor-wise Rebates Continued .. Floorwise Rebates for Single Owner only: ◦ First Floor : 40% Rebate ◦ Second Floor and above: 50% Rebate ◦ Basement: 50 % Rebate Special rebates for the self owned houses: • 100% rebate for plot size upto 300 square yard owned by: • Serving defense / paramilitary force personnel and ex- service / paramilitary force personnel or his/ her spouse. • Families of deceased soldiers/ex-servicemen/ excentral paramilitary forces personnel Provided they have no other residential house in Haryana State Rates for Flats Rates are Rs. per Sq. Ft. per Year S# Carpet Area of Flats A1 A2 B C 1 upto 2000 Sq. Ft. 1.00 0.75 0.50 0.40 2 2001 Sq. ft. to 5000 Sq. ft. 1.20 0.90 0.60 0.48 3 more than 5000 Sq. Ft. 1.50 1.12 0.75 0.60 No floor wise rebate for Flats Rates for Ground Floor Rates are Rs. per Sq. Yd. per Year S# Plot Size A1 A2 B C 1 upto 50 Sq. Yd. 24.00 18.00 12.00 9.60 2 51 to 100 Sq. Yd 36.00 27.00 18.00 14.40 3 101 to 500 Sq. Yd 48.00 36.00 24.00 19.20 4 501 Sq. Yd to 1000 Sq. Yd 60.00 45.00 30.00 24.00 Floorwise Rebate: ◦ First Floor : 40% Rebate ◦ Second Floor and above: 50% Rebate ◦ Basement: 50 % Rebate Rental/ Leased out Area: ◦ 1.25 Times of the Applicable Rates Rates are Rs. per Sq. Ft. per Year S# Carpet Area of Commercial Spaces A1 A2 1 upto 1000 Sq. Ft. 12.00 9.00 2 more than 1000 Sq. Ft. 15.00 11.25 B 6.00 7.50 C 4.80 6.00 Rental/ Leased out Area: 1.25 Times of the above rates Rates are Rs. per Sq. Yd. per Year S# Plot Size A1 A2 B C 1 upto 2500 Sq. Yd. 5.00 3.75 2.50 2.00 2 from 2501 to 2 acres 6.00 4.50 3.00 2.40 3 from 2 to 50 acres i Tax on first 2 acres of plot 6.00 4.50 3.00 2.40 size ii Tax on remaining plot size 2.00 1.50 1.00 0.80 (Total plot size – 2 acre) 4 Above 50 acres i Tax on first 50 acres of plot 2.00 1.50 1.00 0.80 size ii Tax on remaining plot size 1.00 0.75 0.50 0.40 Rates are Rs. per Sq. Yd. per Year S# Plot Size A1 A2 B C 1 up-to 2500 Sq. Yd. 12.00 9.00 6.00 4.80 2 2501 to 5000 Sq. Yd 18.00 13.50 9.00 7.20 3 more than 5000 Sq. Yd 24.00 18.00 12.00 9.60 Rates are Rs. per Sq. Yd. per Year S# Plot Size A1 A2 B C 1 upto 2500 Sq. Yd. 10.00 7.50 5.00 4.00 2 2501 to 5000 Sq. Yd 12.00 9.00 6.00 4.80 3 more than 5000 Sq. Yd 15.00 11.25 7.50 6.00 Rates are in Rs. S# Plot Size A1 A2 B C 10,000/- 7500/- 5,000/- 4,000/- 1,12,500/- 75,000/- 60,000/- 1 upto 1 acre 2 from 1 2.5 acre 3 from 2.5 to 2,50,000/5 acre 1,87,500/- 1,25,000/- 1,00,000/- 4 more 5 acre 3,75,000/- 2,50,000/- 2,00,000/- to 1,50,000/- than 5,00,000/- Rates are Rs. per Sq. Yd. per Year S# Plot Size A1 1 A2 B C Residential Properties i upto 100 Sq. Yd. 0.00 0.00 0.00 0.00 ii 101 to 500 Sq. Yd. 0.50 0.375 0.25 0.20 iii 501 Sq. Yd. and above 1.00 0.75 0.50 0.40 2 Commercial Properties I upto 100 Sq. Yd. 0.00 0.00 0.00 0.00 Ii 101 Sq. Yd. and above 5.00 3.75 2.50 2.00 3 Industrial and Industrial Properties i upto 500 Sq. Yd. 0.00 0.00 0.00 0.00 ii 501 Sq. Yd. and above 1.00 1.50 1.00 0.80 100% rebate shall be given to the vacant plots of 1 acre and above used for horticulture / agriculture - Clause 3 (iv) Rates are %age of the Commercial Spaces Rates on Carpet Area S# Plot Size A1 A2 B C 1 Private Hospitals i upto 50 beds 20 % 20 % 20 % 20% ii 51 to 100 beds 40 % 40 % 40 % 40 % iii 100 beds and above 60 % 60% 60 % 60 % 2 Marriage Palaces 50 % 50 % 50 % 50 % Rates are %age of the Commercial Spaces Rates on Carpet Area S# Plot Size A1 A2 B C 50 % 50 % 50 % 50 % malls/ 100 % 100 % 100 % 100 % 100 % 100 % 100 % 100 % 3 Cinema Halls i Stand alone ii 4 Located in multiplexes Banks 5 Clubs 50 % 50 % 50 % 50 % 6 Private Office Buildings 100 % 100 % 100 % 100 % Rates of Storage Godowns are Rs. per Sq. Yd. per year On plot size S# Plot Size A1 A2 B C 7 Storage Godowns i upto 2500 Sq. Yd. 6.00 4.50 3.00 2.40 ii from 2501 Sq. Yd. to 1 acre 9.00 6.75 4.50 3.60 9.60 7.20 4.80 3.84 iii more than 1 acre 8 Grain Market/ Subzi Mandi/ Timber Market/ Sub Market Yard - Notified by Haryana State Agricultural Marketing Board (HSAMB):- Fixed Amount i Shop 2,400/- 1,800/- 1,200/- 960/- ii Booth 1,200/- 900/- 600/- 480/- Rates are %age of the Commercial Spaces Rates on Carpet Area S# Plot Size A1 A2 B 9 Hotels i upto 3 star C 75 % 75 % 75 % 75 % above 3 star 125 % 10 Others like stand-alone 50 % hostel, paying guest house 11 Restaurants 125 % 125 % 125 % 50 % 50 % 50 % i ii 75 % 100% 75 % 100% 75 % 100% Ii upto 1000 Sq. ft. More than 1000 Sq. ft. 75 % 100% In case of mixed use of premises in any property the liability of tax shall be calculated as per area under different usage. ◦ 100% rebate - The religious properties, orphanages, alm houses, municipal buildings, cremation/ burial grounds, dharamshala, central and state government educational institutions/ government hospitals. Clause 3 (i) ◦ All buildings and lands attached to religious properties including mosques, temples, churches and gurudwaras would be exempted from property tax. Provided that they are providing services to the community at large without any charges and the entire income is applied/ utilized for religious causes only. Provided further that such institutions do not use their income for private religious purposes or for the benefit of a particular caste or group. If any part of such property is used for any purpose other than religious then that part of the property would be liable for payment of property tax at the normal applicable rates. Clause 4 (v) ◦ 50% rebate - The State Government Buildings (other than buildings of Boards/ Corporations/ Undertakings/ Autonomous Bodies) S# Plot Size A1 1 100/60/50/- 75/45/37.50 50/30/25/- 40/24/20/- 200/120/100/- 150/90/75/- 100/60/50/- 80/48/40/- 300/180/150/- 225/135/112.50 150/90/75/- 120/72/60/- 2 3 100 Sq. Yd. Ist Floor Basement & others 200 Sq. Yd. Ist Floor Basement & others 300 Sq. Yd. Ist Floor Basement & others A2 B C S# Plot Size 4 5 500 Sq. Yd. Ist Floor Basement & others 1000 Sq. Yd. Ist Floor Basement & others A1 A2 B C 2000/1200/1000/- 1500/900/750/- 1000/600/500/- 800/480/400/- 6000/3600/3000/- 4500/2700/2250/- 3500/2100/1750- 2800/1680/1400/- S# Carpet Area 1 2 3 4 5 6 A1 A2 B C 250 Sq. Ft. 250/- 187.50 125/- 100/- 500 Sq. Ft. 500/- 375/- 250/- 200/- 3000/- 2250/- 1500/- 1200/- 10500/- 7910/- 5250/- 4200/- 1000 Sq. Ft. 1000/- 5000 Sq. Ft. 6000/- 2500 Sq. Ft. 7000 Sq. Ft. 750/- 4500/- 500/- 3000/- 400/- 2400/- S# Plot Size 1 2 3 100 Sq. Yd. Ist Floor Basement & others 200 Sq. Yd. Ist Floor Basement & others 300 Sq. Yd. Ist Floor Basement & others A1 A2 B C 3600/2160/1800/- 2700/4320/3600/- 1800/1080/900/- 1440/864/720/- 9600/5760/4800/- 7200/4320/3600/- 4800/2880/2400/- 3840/2304/1920/- 14400/8640/7200/- 10800/6480/5400/- 7200/4320/3600/- 5760/3456/2880/- S# Plot Size 4 5 500 Sq. Yd. Ist Floor Basement & others 1000 Sq. Yd. Ist Floor Basement & others A1 A2 B C 24000/14400/12000/- 18000/10800/9000/- 12000/7200/6000/- 9600/5760/4800/- 60000/36000/30000/- 45000/27000/22500/- 30000/18000/15000/- 24000/14400/12000/- S# Carpet Area A1 1 500 Sq. Ft. 2 1000 Sq. Ft. 6000/- 4500/- 3000/- 2400/- 12000/- 9000/- 6000/- 4800/- 4 3000 Sq. Ft. 45000/- 3 2000 Sq. Ft. 5 5000 Sq. Ft. 6 7000 Sq. Ft. A2 B C 30000/- 22500/- 15000/- 12000/- 75000/- 56250/- 37500/- 30000/- 105000/- 33750/- 78750/- 22500/- 18000/- 52500/- 42000/- S# Plot Size 1 1000 Sq. Yd. 2 2000 Sq. Yd. 3 5000 Sq. Yd. A1 A2 B C 5000/- 3750/- 2500/- 2000/- 10000/- 7500/- 5000/- 4000/- 30000/- 22500/- 15000/- 12000/- 68720/- 51540/- 34360/- 27488/- 4 10000 Sq. Yd. 5 15000 Sq. Yd. 58720/- 6 20000 Sq. Yd. 78720/- 44040/- 59040/- 29360/- 23488/- 39360/- 31488/- S# Plot Size 1 1000 Sq. Yd. 2 2000 Sq. Yd. 3 5000 Sq. Yd. A1 A2 12000/- 9000/- 6000/- 4800/- 24000/- 18000/- 12000/- 9600/- 90000/- 67500/- B C 45000/- 36000/- 4 10000 Sq. Yd. 5 15000 Sq. Yd. 240000/- 180000/- 120000/- 96000/- 6 20000 Sq. Yd. 480000/- 360000/- 240000/- 192000/- 360000/- 270000/- 180000/- 144000/- S# Plot Size 1 1000 Sq. Yd. 2 2000 Sq. Yd. 3 5000 Sq. Yd. A1 A2 10000/- 7500/- 5000/- 4000/- 20000/- 15000/- 10000/- 8000/- 60000/- 45000/- B C 30000/- 24000/- 4 10000 Sq. Yd. 5 15000 Sq. Yd. 150000/- 112500/- 75000/- 60000/- 6 20000 Sq. Yd. 300000/- 225000/- 150000/- 120000/- 225000/- 168750/- 112500/- 90000/- S# Plot Size A1 A2 B C 1 1000 Sq. Yd. 10000/- 7500/- 5000/- 4000/- 2 2000 Sq. Yd. 10000/- 7500/- 5000/- 4000/- 3 5000 Sq. Yd. 150000/- 75000/- 60000/- 4 10000 Sq. Yd. 150000/- 75000/- 60000/- 5 15000 Sq. Yd. 250000/- 6 20000 Sq. Yd. 250000/- 112500/112500/- 187500/- 125000/- 100000/187500/- 125000/- 100000/- Standard Self-Assessment Proforma has been designed and available the Property Tax Site given below Tax Calculator available at : http://ptax.ulbhry.org It facilitates the Citizens to generate the Self-Assessment and the data will also be available to the concerned municipality Bank Challan has been prepared and standardized for all the Banks in MC, Panchkula – The Challan has to be provided by the Bank along with Standard Self-Assessment Proforma Bank Details Proforma for assigning Unique Bank/ Branch ID has been prepared Bank Collection Summary Proforma has been prepared 1100101 1100102 1100103 1100104 1100105 1100106 1101601 1100903 1100904 1404007 – – – – – – – – – – Property Tax for Residential Property Tax for Commercial Property Tax for Industrial Property Tax for Institutional Property Tax – Vacant Land Property Tax – Service charges Fire Tax Property Tax Arrear Fire Tax Arrear Change of Ownership Property tax Self Assessment Calculator is available at http://ptax.ulbhry.org Designed and developed to work uniformly for all municipalities across Haryana. Calculates the property tax as per the new Property Tax Notifications dated 11th Oct. 2013. Calculates Special and General Rebates. Calculates floor wise tax and Rebate. Displays year wise tax calculation from 2010 till date. Generates printable common self assessment proforma for users. Consists of two sections: ◦ For Citizens to calculate their self assessed Property Tax. ◦ For municipalities to generate various reports.