A step by step guide to paying property tax to Bruhat Bangalore Mahanagar Palike, for the year 2009-10.
Now that most of us have paid the property taxes for the year 2008-09 by filling the appropriate form (From I-for properties with PID no./ Form II-for properties having only KATHA no./ Form III-for properties with neither PID nor KATHA no.), it is time to start paying the taxes for the current year.
A small quantum of forms have reached the Help Centres and are of two different types – White (Form IV) in bilingual & Blue (Form V)
For properties, where there is no change in any field – either in CATEGORY (rented out/non-residential), or DIMENSIONS (Any addition/deletion to the structure), USAGE (Tenanted/Self occupied) have to use the white form no.IV and enter the personal details in Part I as follows:
Column 1 : 2009-10 with the appropriate property number.
Column 2 : The number printed in the acknowledgement form &tick the colour of the form submitted.
Column 3 : The details of date & application number if a revised return is submitted OR N.A.
Column 4 to 9 : Copy the details furnished in the previous year’s form.
In Part II (Details of Tax Paid for the year 2008-09) as follows :
Column 10a : Go to page 5 of the previous year form (Revised one if submitted)-COMPUTATION OF TOTAL TAX PAYABLE and copy the figures in column 17.
Column 10b : Copy the figure of column 18 of the previous year form.
Column 10c : Copy the figure of column 19 of the previous year form.
Column 10d : Copy the figure of column 20 of the previous year form.
Column 10e : Copy the figure of column 21 of the previous year form.
Column 10f : Copy the figure of column 22 of the previous year form.
Column 10g : Copy the figure of column 26 of the previous year form in the amount column and the Receipt no. with date issued for your payment in the preceding column, if paid for full year OR write N.A., if paid in instalments & go to the next column 10h and fill both the payment details.
Then decide when to pay and how to pay-during the rebate period OR after / either for the full tear OR in instalments. Then proceed as follows :
If you decide to pay for the full year with a claim of rebate (Before 31st July ’09) go to 10A (Computation of property tax for the year --------if paid before--------to avail 5% rebate)
Column 10i : Fill the year as 2009-10 and copy the figure of 10a.
Column 10j : Copy the figure of column 10b.
Column 10k : Copy the figure of column 10c.
Column 10l : Copy the figure of column 10d if availed OR calculate 5% of the amount in 10k and write.
Column 10m : Copy the column 10e OR calculate and write.
Column 10n : If a revised return is submitted, enter the figure shown as in column 26 of that return OR put a dash.
Column 10o : Copy the figure of column 10m OR calculate as the case may be and write. (Here please round off your amount to the nearest rupee.)
If you decide to pay after rebate period (After 31st July ’09) OR in instalments go to 10B(Computation of property tax for the year ------------instalments)
Column 10p : Copy the figure of column 10c.
Column 10q : Divide the figure of column 10p by 2 and write.
Column 10r : Copy column 10q.
Column 10s : Copy the figure in column 10f.
Column 10t : Calculate by deducting figures column 10q & s.
Column 10u & v : Self explanatory calculations.
Column 10w : Calculation of the above. (Here please round off your amount to the nearest rupee.)
Arrange payment and fill the payment particulars below these tables and sign with date. Then fill in the acknowledgement in duplicate get the entire form photo-copied and make payment at your designated help centre.
If there is a change in the property, use Form V (Blue) and calculate as done in the previous year and follow 'Step by step guide for calculation and payment of property tax, published earlier.
1. One has to fill only 10A OR 10B as applicable and draw a line across the other unused table.
2. Please don’t go by the wrong statement of INSTRUCTION # 2 of the form, which states, depreciation cannot be claimed for the year 2009-10 & 2010-11. The actual wordings should be "NO FURTHER DEPRECIATION TO BE CALCULATED EVEN IF THE AGE DIFFERS IN THE SLAB PROVIDED ON PAGE 18 OF THE HANDBOOK AS ANNEXURE – III" for the given block period of THREE years (at present).⊕