MCD property Tax Pay Online Calculate Delhi Property Tax Exemption Check Status

By | August 2, 2019

Property taxes are principal source of revenue of urban local bodies/local municipal authorities to maintain basic civic services in city. As property tax administration is delegated to municipalities within state, owners of properties in Delhi are liable to pay property tax to Delhi Municipality body called Municipal Corporation of Delhi (MCD) every year.

Studies show that property tax base in developing countries has been declining due to lack of proper information, inefficient administration, and procedural inadequacies. Therefore, MCD wishes to achieve its objective of providing transparent, accountable and efficient citizen-centric services to citizens of Delhi through use of Information Technology. property tax division of MCD has initiated an innovative.

Formula for MCD property tax computation

Property tax = Annual Value * Rate of tax

Annual Value for building is arrived at as follows:

Unit area value per sq meter * covered area of property * Age factor * use factor * Structure factor * Occupancy factor * Flat factor

Unit area value per sq meter is value per sq meter of built-up area of property based on category it belongs to

Covered area of property is total floor area in all floor thereof, including thickness of walls, space of covered verandah and courtyard, gangway, garage, common service area, staircase, and balcony including any area projected beyond plot boundary and such other prescribed space

Age factor is ranges from 0.5 to 1 based on age of property. New properties are taxed higher compared to older ones

Use factor is factor assigned by MCD based on usage of property

Structure factor depends on construction. For eg. RCC construction

Occupancy factor depends on whether property is self-occupied or rented out

Due date, penalty, and other rewards

Entire property tax paid in one lump sum before first quarter is given a rebate of 15% on total tax

Any delay in payment of property tax will attract penal interest @ 1% for every month of delay

Step for payment of MDC Delhi property tax Online payment

Payment online can be made using property ID allotted to property which can be obtained from previous property tax paid receipt.

Steps

Property tax needs to be paid to South MCD, North MCD or East MCD

Check box for agreeing to terms and conditions and click on ‘Click here to file property tax _____ (year)’

Choose to enter either property ID for tax paid in 2014-15, any other years and click on ‘Submit’

In case you do not have property ID allotted, click on ‘Click here to file your return if property ID has not been allotted earlier’

You will be directed to a page containing property ownership details

Enter property details required and automatically compute tax and click on submit

Pay tax either by using credit/debit card or net banking

Click on ‘generate challan’ and official challan will be displayed

Offline payment

Payment of property tax offline can be made at any of ITZ cash counters all across Delhi. Instant receipt is issued after payment which contains property tax ID.

Exemption /Concession from payment of property tax:

  1. building or vacant land exclusively occupied and used for public worship, public burial or cremation grounds, heritage lands or buildings or occupied and used by any society or body for charitable purpose
  2. Agricultural land and building except for dwelling houses
  3. Land or building vested in corporation in respect of which property tax be leviable primarily on such corporation
  4. Property owned by war widow /Gallantry Award winner being permanently used for self-residence and no portion is let out
  5. Property martyred on police/paramilitary duty
  6. Owned by South MCD employee handicap (fully) on duty
  7. Award-winning in international games
  8. Concession
  9. A concession of 30% is given to Senior citizens, women and physically challenged
  10. Rebate of 30% to Ex-servicemen
  11. Rebate of 20% to group housing flats up to 30th June of financial year
  12. Rebate of 10% to DDA/CGHS residential up to 100 sq mts of covered/build-up area
  13. Conditions for availing concession
  14. Rebate is applied for a maximum of 200 sq meters of total build-up/covered area except in case of DDA/CGHS residential which has a different limit
  15. Occupancy factor/use factor should be residential
  16. Use factor should be self-occupied
  17. In case of joint owners, rebate will be applied to property share of owners who are under rebate category

Category: Tax

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