Established in July 1950 under the Bombay Provincial Corporation Act, 1949, the Ahmedabad Municipal Corporation (Amdavad Municipal Corporation) overlooks the civic infrastructure and administration of Ahmedabad.
Ahmedabad is the first large city in the country to have implemented property tax reforms by setting a zero-litigation record. Global analytical company CRISIL recognized this as the best urban practice in financial management. In 2004, it extended the CRISIL Award for Excellence in Municipal Initiatives to the Amdavad Municipal Corporation.
Property tax is a yearly tax charged to property owners by the local government or the municipal corporation. Property here refers to all tangible real estate that can be owned by individuals. This includes houses, buildings, offices, and premises rented out to other people. Thus, when an individual holds a property, he or she will have to pay tax for the same on an annual basis to the government. In Ahmedabad, property owners pay all property-related taxes through the city’s Municipal Corporation.
Property tax is calculated on the basis of the carpet area of the property and four factors, namely location, age, type of building/use of the property and occupancy. The Corporation has made available the ‘Self-Assessment’ facility on its website where users can calculate the tax applicable.
The information one will need to provide for property tax calculation include:
| For Residence: | Rs. 16/- per sq. meter |
| For Non-residence | Rs. 28/- per sq. meter |
General Tax = Carpet Area (sq. mts.) x Rate x F1 x F2 x F3 x F4
| F1 | Location Factor |
| F2 | Age Factor |
| F3 | Usage Factor |
| F4 | Occupancy Factor |
F1= Location Factor For residence and Non-residence
| Residence & Non-residence | Factor |
|---|---|
| Posh area | 1.60 |
| Good area | 1.10 |
| Medium area | 0.90 |
| Poor area | 0.60 |
F2 = Age Factor
| Age of Building | Factor |
|---|---|
| < 10years | 1.00 |
| >10 years to 20 years | 0.85 |
| >20 years to 30 years | 0.70 |
| >30 years to 40 years | 0.60 |
| >40 years | 0.50 |
For Residence:
| Type of Building: | Factor |
|---|---|
| Individual Bungalow | 1.50 |
| Tenement | 1.00 |
| Row House | 1.00> |
| Flat | 0.70 |
| Gamtal | 0.70 |
| Pole | 0.70 |
| Chawl (More than 25 sq. mts) | 0.50 |
Source: Amdavad Municipal Corporation
For Non-Residence: Use Factor
(a)The designated rate shall be increased by multiplying it-
F4 = Occupancy Factor
| Type | Residence Factor | Non-Residence Factor |
|---|---|---|
| OWNER | 1.00 | 1.00 |
| TENANT | 1.00 | 2.00 |
| Use of Prop | Water Tax | Conservancy Tax |
|---|---|---|
| RESIDENTIAL PROP. | 30% of Gen. Tax | Contnent R1C3 |
| NON-RESIDENTIAL PROP | ||
| FOR FACTOR-7 PROP. | 35% of Gen. Tax | 35% of Gen. Tax |
| FOR FACTOR-6 PROP. | 40% of Gen. Tax | 40% of Gen. Tax |
| FOR FACTOR-2 PROP. | 35% of Gen. Tax | 35% of Gen. Tax |
| FOR FACTOR-1 PROP. | 30% of Gen. Tax | 30% of Gen. Tax |
Minimum Tax: (a) Residential Properties:
| Type of Building | Property Area in Sq.mts. | Minimum General Tax |
|---|---|---|
| Huts | - | 84/- |
| Chawl | Less than 25 sq. mts | 264/- |
| Other | Less than 30 sq. mts | 264/- |
| Other | 30 sq. mts to 50sq. mts | 300/- |
| Other | >50 sq. mts. | 330/- |
(b) For Non-residential Properties
| Type of Building | Property Area in sq.mts. | Minimum General Tax |
|---|---|---|
| Non-residence | Less than 15 sq.mts | 540/- |
| Non-residence | 15sq.mts to 30sq.mts | 660/- |
| Non-residence | >30sq.mts | 780/- |
| In some Non- residence usage of properties. | - | 900/- |
Source: Amdavad Municipal Corporation
The Amdavad Municipal Corporation has simplified the process of property tax payment. Now, there is no need for individuals to personally visit the office of the Corporation to pay their property tax dues. Instead, they can simply visit the website of the Municipal Corporation and complete the payment that is due. The below steps need to be followed to pay property tax online:
The payment receipt shall be made available on the Corporation’s website or sent to the property owner’s email address.
Individuals also have the option of paying property tax at any of the city’s civic centres. Ahmedabad has 58 civic centres - 9 in central zone, 8 in east zone, 9 in new west zone, 10 in north zone, 9 in south zone and 13 in west zone.
If carpet area or any factor shown in tax bill is inaccurate, how should the application be made?
For change in carpet area or any factor, application needs to be submitted as per form under rule 485/1.
What documents have to be submitted along with application form of 485/1?
The documents that need to be submitted are as follows:
Where are the zonal offices of property tax located?
The details available as under:
| Zone | Address | Office | Landline Number |
|---|---|---|---|
| Central Zone | 5th floor, Sardar Patel bhavan, Danapith. | Dy.ATC (CZ) | 25391811/657 32984425 |
| North Zone | Rajiv Gandhi Bhavan Naroda Road | DY.ATC (NZ) | 22801182 30943051 |
| South Zone | Near Rambaug Fire Station, Rambaug | DY.ATC (SZ) | 25465255 25465344 |
| East Zone | Harubhai Mehta Bhavan, Viratnagar Cross Roads, Nikol, Ahmedabad. | DY.ATC (EZ) | 22970422/23 32448119/20 |
| West Zone | Dr. Ramanbhai Patel Bhavan, Near Usmanpura Cross Roads, Ashram Road. | DY.ATC (WZ) | 27550584 32981597 |
| New West Zone | Near Atithi Dining Hall, Near Deep Tower, In The Lane of Shraddha Petrol Pump | DY.ATC (NWZ) | 26841204/05 |
In whose name should the cheque of property tax payment be written?
The cheque needs to be in the name of “Municipal Commissioner, Ahmedabad”. On the backside of the cheque, details like the Ward, Tenement No., Contact No. has to be mentioned.
What documents have to be provided in case of transfer of name?
The documents that will need to be provided are as follows:
What is the procedure if a tenant has vacated the property?
In case a tenant has vacated a property, then form of Tax Occupier change (TOC) has to be filled. Documents for this purpose, like possession receipt of tenant, has to be attached.
When is advance tax payable?
The advance tax scheme is usually announced during the month of April every year. Advertisement pertaining to this is done in newspapers.
