Property Tax Self Assessment

Property Tax || Self Assessment || Haryana Government Tax Notification

Property Tax Self Assessment vide notification No. S.O. 85/H.A. 16/1994/S. 87/2013 dated 11-10-2013 is as under

  • For residential house property tax on ground floor, Rs.1.00 per sq. Yard with plot size up to 300sq yards, Rs. 4.00 per Sq.Yds. with plot size from 301 to 500 Sq.Yds., Rs. 6.00 per sq. Yard with plot size from 501 to 1000sq yards, Rs. 7.00 per sq. Yard with plot size from 1001 to 2Acres(9680 sq yards), Rs. 10.00 per sq. Yard with plot size more than 2Acres(9680 sq yards)
  • For residential house property tax on other floors (Single Owner), a floor wise rebate of 40%on first floor, 50% on second floor and above and 50% on basement shall be provided on the ground floor property tax rate. Basements which are exclusively used for parking shall be exempted from levy of property tax.
  • For residential flats Rs 0.50 per sq ft with carpet area up to 2000 sq ft, Rs 1.20 per sq ft with carpet area from 2001 to 5000 sq ft, Rs 1.50 per sq ft with carpet area more than 5000 sq ft. *Tax for common facilities/buildings shall be calculated as per area under different usage.
  • For commercial shops property tax on ground floor Rs. 24.00 per sq. Yard with plot size up to 50sq yards, Rs. 36.00 per sq. Yard with plot size from 51 to 100sq yards, Rs. 48.00 per sq. Yard with plot size from 101 to 500sq yards, Rs. 60.00 per sq. Yard with plot size from 501 to 1000sq yards.
  • For commercial shops property tax on other floors (Single Owner), a floor wise rebate of 40%on first floor, 50% on second floor and above, and 50% on basement shall be provided on the ground floor property tax rate. Basements which are exclusively used for parking shall be exempted from levy of property tax.* Commercial Properties more than 1000 sq yds will be treated as Commercial Space. **If rented then property tax will be 1.25 times.
  • For Commercial Space (shopping malls, multiplexes or commercial office space etc) Rs 12 per sq ft with carpet area up to 1000 sq ft, Rs 15 per sq ft with carpet area more than 1000 sq ft. *If rented than property tax will be 1.25 times.
  • For Industrial properties a) Rs. 5.00 per sq. Yard with plot size up to 2500sq yards per year; b) Rs. 6.00 per Sq.Yds. per year with plot size from 2501 to 2Acre; c) with plot size from 2 acre to 50 acre tax on first 2 acre as per rates given at b) plus Rs 2.00 per Sq.Yds per year for area above 2 acre; d) with plot size more than 50 acre on first 50 acre as per c) and plus Rs 1.00 per sq yd per year for area above 50 acre.
  • For Institutional-Commercial properties Rs. 12.00 per sq. Yard with plot size up to 2500sq yards, Rs. 18.00 per sq. Yard with plot size from 2501 to 5000 sq yds, Rs. 24.00 per sq. Yard with plot size more than 5000sq yds.
  • For Institutional-Non Commercial properties Rs. 10.00 per sq. Yard with plot size up to 2500sq yards, Rs. 12.00 per sq. Yard with plot size from 2501 to 5000 sq yds, Rs. 15.00 per sq. Yard with plot size more than 5000sq yds.
  • For Institutional- Educational Rs 10,000 per year with plot size up to 1 acre, Rs 1.50 lac per year with plot size from 1 acre to 2.5 acre, Rs 2.50 lac per year with plot size from 2.5 acre to 5 acre, Rs 5.00 lac per year with plot size more than 5 acre.
  • Vacant Land:
  • Residential plot size up to 100 sq yds exempt, Rs. 0.50 per sq. Yard with plot size from 101 to 500 sq yds, Rs 1.00 per sq yd with plot size more than 500 sq yds.
  • Commercial plot size up to 100 sq yds exempt, Rs. 5.00 per sq. Yard with plot size more than 100.
  • Industrial/Institutional plot size up to 500 sq yds exempt, Rs. 2.00 per sq. Yard with plot size more than 500 sq yds.
  • Special Categories
    • Private hospitals up to 50 beds 20% of commercial spaces rate on carpet area.
    • Private hospitals up to 51-100 beds 40% of commercial spaces rates on carpet area.
    • Private hospitals more than 100 beds 60% of commercial spaces rate on carpet area.
    • Marriage palaces 50% of commercial spaces rate on carpet area
    • Cinema halls, stand alone 50% of commercial spaces rate
    • Cinema halls, located in malls/multiplexes full commercial spaces rate on carpet area
    • Banks full commercial spaces rate on carpet area.
    • Clubs 50% of commercial spaces rate on carpet area
    • Hotels up to 3 star 75% of commercial space rate
    • Hotels above 3 star 125% of commercial spaces rate on carpet area
    • Other institutions like stand alone hotel, paying guest house / accommodation etc. 50% of commercial spaces rate on carpet area
    • Private offices buildings full commercial spaces rate on carpet area
    • Restaurants up to 1000sq. ft. 75% of commercial spaces rate.
    • Restaurants more than 1000sq.ft. 100% of commercial rate on carpet area.
    • Storage godown plot size up to 2500 sq. Yds. Rs. 6 per sq. Yds.,
    • Storage godown plot size of 2501sq. Yds. -1 acre Rs. 9 per sq. Yds.
    • Storage godown plot size more than 1 acre Rs. 9.60 per sq
    • Shop in Grain market/ sabzi mandi / timber market/ sub-market yard-notified by Haryana State Agricultural Marketing Board (HSAMB), Rs. 2400 per shop per year.
    • Booth in Grain market/ sabzi mandi / timber market/ sub-market yard-notified by Haryana State Agricultural Marketing Board (HSAMB), Rs. 1200 per booth per year.
  • In case of mixed use of premises in any property the liability of tax shall be calculated as per area under different usage.
  • Petrol Pump : 50% of Commercial Property Tax rate for both A1 and A2 cities, respectively.
  • I.T. Park, Cyber City/Park : 50% of Commercial Space rate for both A1 and A2 cities, respectively.
  • Citizens can also pay their Property Tax online via below link.
  • https://online.ulbharyana.gov.in/eforms/PropertyTax.aspx
  • Note:      

1. In case of wrong−declaration, penalty equal to the amount of tax evaded shall be leviable.

2. The new system of taxation and rates shall be applicable from the financial year 2010−11 onwards with the stipulation that for the period prior to the date of publication of this notification the property owners shall have the option to pay as per the new or old policy, whichever is opted by them

REBATE: *100% rebate shall be given to all residential buildings owned by ex-servicemen or families of deceased soldiers, ex-servicemen and ex- central paramilitary force personnel provided they do not have any other residential house in Haryana State and are residing in it themselves and have not let out any portion of the house. Provided further that the condition of letting out of the house shall not apply to those who are in receipt of pension amounting to one thousand two hundred and seventy-five per month or less. *100% rebate shall be given to all residential buildings owned by war widows provided they do not have any other residential house in Haryana State and are residing in it and have not let out any portion of the house.100% rebate shall be given to the religious properties, orphanages, alm houses, municipal buildings, cremation/burial grounds, dharamshala, central and state govt educational institutions/government hospitals.100% rebate shall be given to the vacant plots of 1 acre and above used for horticulture/agriculture. 50% rebate shall be given to the State Govt Buildings. Rebate of 10% would be admissible to those assesses who pay their for the assessment year by the 31st July of that assessment year.

PENALTIES : In case of late payment, interest at the rate of 1.5% per month or part thereof shall be charged

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